The NASBA Center for the Public Trust (CPT) exists to provide a platform for corporate America and the accounting profession to explore, promote and advance ethical practices in organizations. The CPT also acts as a mechanism to link the theoretical aspect of ethics to the practical aspect in professional activities. To achieve this goal, the NASBA CPT hosts seminars and conferences on ethics-related topics such as public trust, leadership, integrity and ethical decision-making. NASBA, an organization dedicated to the enhancement of the regulation of accountancy, is uniquely qualified to house such an Ethics Center. Many state boards of accountancy require the passing of an ethics examination or the completion of ethics courses prior to licensure. The CPT takes the next step in this process - the linking of the theoretical to practical. Business ethics should consist of more than testing on the code of ethics, but should enhance business practices. The NASBA Center for the Public Trust is a non-profit organization that seeks contributions from individuals and corporations interested in positively impacting business ethics and ethical leadership.