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Your donation assists the NASBA CPT in promoting and advancing ethics in business, education and society.
About the Conference: Sponsor a Leader
Each summer, the NASBA Center for the Public Trust (CPT) unites leaders from across the country to participate in the StudentCPT Leadership Conference (SLC). During this 3-day conference, StudentCPT chapter leaders are invited to hear from nationally recognized speakers focusing on topics like accountability, strengths-based leadership, emotional intelligence and more! Through keynote presentations, group projects, roundtable discussions and corporate networking events, students develop critical leadership skills that allow them to be better leaders on campus and in the workplace.
The 2023 Student Leadership Conference (SLC) will be held June 26-28, in Kansas City, Missouri. SLC student nominees are being accepted now until May 26. Email CPT Student Programs Manager Jasmine Jenkins jjenkins@nasba.org to submit a student nomination prior to the deadline.
Partial and full conference scholarships are available to StudentCPT chapter members. This conference is made possible because of the generous support received from donors and sponsors through the CPT’s Sponsor a Leader giving campaign.
Contributions received from Sponsor a Leader provide the necessary funding to support our students, including student travel, airport transportation, hotel accommodations, meals at the conference, and materials. Help make this #MissionPossible for student leaders by visiting www.thecpt.org/sponsor or by contacting info@thecpt.org.
In today’s business world, ethics are of utmost importance. Ethical behavior ensures businesses comply with legal and regulatory requirements and builds trust and credibility with customers, employees and stakeholders. Ethics training programs have become an increasingly popular way to ensure employees are familiar with ethical standards and how to handle ethical dilemmas. The NASBA Center for The Public Trust recognizes the need for ethics training and offers courses for professionals and organizations to know the value of this type of program.
Great ethics training is characterized by several key features. First, it should be tailored to the needs of the organization. Training should address specific ethical issues relevant to the business. This ensures that the training is pertinent and resonates with employees.
Secondly, great ethics training should be interactive and engaging. Passive learning through lectures and presentations is unlikely to be effective in changing behavior. Training should be thought-provoking, incorporate case studies, role-playing, and other activities that require active participation from employees.
Thirdly, great ethics training should be ongoing. Ethics training is not a one-time event but rather a continuous process. Regularly scheduled training sessions can help to reinforce ethical principles and ensure that employees are current with changes in laws and regulations.
Finally, great ethics training should be supported by leadership. The tone from the top sets the ethical climate of an organization. When leaders model ethical behavior and promote ethical decision-making, employees are more likely to follow suit. Leaders should actively participate in ethics training and make it clear that ethical behavior is a priority for the organization.
The NASBA Center for The Public Trust’s Professional Ethics Training program is designed to educate people about what is considered ethical and unethical behavior and to provide the necessary skills and knowledge needed to make ethical decisions in the workplace. The CPT program is available in different forms – from in-person workshops and seminars to online courses and simulations. The CPT offers ethics training programs that are effective, engaging, and interactive.
Ethics training programs are essential for organizations that want employees to act ethically and responsibly. Great ethics training programs are customized, interactive, ongoing, and supported by leadership. By investing in ethics training, businesses can create a culture of integrity and trust, which will benefit the organization, its employees and its stakeholders in the long run.
Ethics are Everywhere: Why Ethical Considerations are Essential in All Aspects of Life
Ethics are not confined to just the realm of professional life, where they are commonly associated with legal and moral obligations. Instead, ethics are present in every facet of our lives, from our personal relationships to our daily routines. Ethical considerations are essential to living a meaningful and fulfilling life and are integral to creating a just and equitable society.
Personal Ethics
Personal ethics (often called morals), refer to the values and principles that guide our behavior and decision-making. These ethics are shaped by our upbringing, cultural background, and personal experiences. Personal ethics are essential because they provide a framework for living a meaningful life and building positive relationships with others. For example, treating others with respect and honesty, taking responsibility for our actions, and acting with empathy and compassion are all examples of personal ethics.
Professional Ethics
Professional ethics refer to the moral obligations and responsibilities that come with a particular profession or occupation. Professionals are expected to adhere to certain ethical standards, such as maintaining confidentiality, avoiding conflicts of interest, and providing services that are in the best interests of their clients. Professional ethics are essential because they help maintain the integrity and credibility of the profession and ensure that professionals are held accountable for their actions.
Social Ethics
Social ethics refer to the values and principles that guide our interactions with others in society. These ethics are shaped by cultural norms, laws, and policies. Social ethics are essential because they help promote social cohesion and foster a sense of community. For example, promoting equality and fairness, respecting the dignity and rights of others, and working toward the common good are all examples of social ethics.
Environmental Ethics
Environmental ethics refer to the moral obligations and responsibilities that come with our relationship with the natural world. As humans, we have a responsibility to care for the environment and to ensure that future generations can enjoy a clean and healthy planet. Environmental ethics are essential because they help protect the planet and its inhabitants, and they ensure that we are held accountable for our impact on the environment.
Ethics are everywhere and play a crucial role in all aspects of our lives. Whether we are making personal decisions, conducting business, interacting with others in society, or caring for the environment, ethical considerations are essential. By living according to ethical principles, we can create a more just and equitable society, build positive relationships with others, and live a meaningful and fulfilling life.
Lead With Integrity: Is What You See Really What You Get?
Ethics Matters
Q1 2023
A series of events lately have brought to mind that what we see is not always what we get. You may be wondering what I mean by this. While this cliché is commonly true, I want to challenge your thinking today. I believe what we see is NOT always what we get. In fact, two people can “see” the same person, place or thing and “get” two different interpretations of what they have just seen. As ethical leaders, we cannot afford to draw conclusions about people we lead, because our initial sights and thoughts may not be reality.
We must understand that we see things through our personal lenses formed from our experiences, beliefs and opinions. Yes, because of my background, I subconsciously formulate ideals sometimes before or as soon as I see things, and so do you. Therefore, it is easy to pass judgement too early on people we lead. For example, because I am bald and have a gray beard, one may consider me to be an experienced professional when I wear a suit. However, on weekends I often wear athletic wear, because of my exercise schedule and the comfort of athletic clothing. When I am dressed in this more casual attire, people often draw less than favorable conclusions about me. Is what they see really what they get? I say not.
As leaders, how can we be aware of our lenses and how they affect our perceptions of people we lead? First, we must acknowledge that we have the lenses and try to see things without the filter of the lenses. Naturally, we will begin with the view coming from the lenses, but we do not have to stay within that view. After acknowledging our filtered, natural view, we can and should be intentional about changing our perspective to see the issue outside of our lenses. This approach will often help us to gain a better understanding of the total circumstance and to lead to better results.
It is not always easy to look outside of our lenses. It takes humility and effort, two characteristics of ethical leaders. If we humble ourselves and make the effort to look through different lenses, we will see that we often limit ourselves and our ability to be the best leaders we can be. When we only consider our initial thoughts through the first lens, we don’t reach the best possible solutions.
Give yourself additional views. It will make you a better leader with a broader perspective and understanding of how to get the best from others.
The benefits of joining a StudentCPT Chapter include:
Enhanced growth and marketability – Students will be able to grow their knowledge of ethical leadership principles and use this knowledge as a platform to communicate this interest to potential employers.
Immediate application of Learning – Students will engage in training sessions with speakers, who will help them better understand how to uphold their values on campus and in the workplace.
Increased Opportunities – Students will have opportunities to interact with ethical leaders and enhance their strategic networking skills.
Leading Leaders – Students will have the opportunity to interact with other student leaders from across the country and work collaboratively to enhance each other’s learning experiences.
Financial Growth – Students will be able to generate funds for themselves or their chapters through ethics competitions.
The purpose of the StudentCPT is to:
Provide educational meetings and activities to enhance students’ understanding of business ethics.
Help students understand how to apply ethical business practices and leadership principles to their lives.
Provide students with resources to host events that support their development as ethical leaders.
Connect students with business professionals and other student leaders.
Ethics are the principles that dictate how a person behaves and reacts in different situations and with ethical dilemmas. As you can imagine, promoting and investing in an ethical workplace has many advantages. Both ethics and morals refer to “right” and “wrong” behaviors and conduct. While they are sometimes used interchangeably, these words are different: ethics refer to rules provided by an external source, such as a code of conduct in the workplace. Morals refer to an individual’s principles regarding right and wrong.
Much of the confusion between these two words can be traced back to their origins. For example, the word “ethic” comes from Old French (etique), a set of rules for customs and behaviors, whereas Late Latin (ethica) and Greek (ethos) referred to customs or moral philosophies. “Morals” comes from Late Latin’s moralis, which referred to appropriate behavior and manners in society. The two words originally had very similar meanings.
What are Ethics
Ethics are an external social system relating to a specific group that defines right and wrong behaviors. Ethics are codified into a set of rules or a system and adopted by people in that field. For example, lawyers, doctors, and accountants must follow an ethical code laid down by their profession, regardless of their feelings or preferences. Disclosing confidential information or misleading a client are some examples of a breach of ethics. Ethical principles remain consistent across industries and institutions, as they offer strict behavior guidelines.
What are Morals
Morals are internal principles that act as personal standards of what we value as right and wrong and vary from person to person. Morals are composed of likes, dislikes, perspectives, predispositions, and judgments. Morals provide the basic foundation for understanding a person’s behavior, attitudes, and perceptions. Individual morals are influenced by various factors like religion, culture, and society.
Here are some common differences between moral and ethical behavior:
Consistency: Moral rules are personal and vary from individual to individual. While your actions and moral beliefs may stay the same, your personal moral behaviors may vary from the behavior of others. Ethical principles remain consistent across industries and institutions as they provide behavioral guidelines. For example, the code of professional ethics for two doctors living in different cities is the same despite their geographic differences.
Decision-making: Both your moral values and code of ethics influence your decision-making daily. Moral decisions stem from personal values, so choosing to help a friend results from the importance you place on friendship. However, when you encounter an ethical issue, your code of ethical behavior influences your response. For example, a defense lawyer chooses to defend their client even if it contradicts their moral beliefs due to their ethical code as a lawyer.
Governing factors: Different contexts influence morality and ethics. Ethical rules stem from a social context since they relate to societal regulations—an entire community or organization establishes a set of ethical beliefs to decide what is right and wrong collectively. On the other hand, moral codes exist on a personal level, as individuals internalize a set of values to create their own concept of what is morally correct.
Difference Between Ethics and Morals
Ethics are a set of principles relating to a specific group, field, or organization.
Morals are personal principles or standards of behavior.
Ethics can be personal and professional.
Morals are personal.
Ethics are influenced by different professions, organizations, institutes, etc.
Morals are influenced by family background, culture, religion, community, etc.
Good News: Norwegian Cruise Line Celebrates 100 Educators
Ethics Matters
Q1 2023
Norwegian Cruise Line Holdings Ltd. recently announced it awarded 100 educators across the U.S. and Canada with a free cruise aboard Norwegian Prima and donated to schools and teachers around the country. In the company’s press release, it was revealed that GRAMMY award-winning artist Kelly Clarkson performed onboard as well.
According to the cruise line’s website, the ship served as the special venue for the Norwegian’s Giving Joy™ awards ceremony, during which the cruise line and Clarkson recognized 100 teachers with a free cruise and three grand prize winners received $25,000, $15,000, and $10,000, respectively for their school.
“We couldn’t be more excited to celebrate and reward these classroom warriors with an incredible vacation on board our newest, beautiful ship, Norwegian Prima,” said Harry Sommer, President and CEO of Norwegian Cruise Line. “Each of these educators dedicates themselves to their students and their communities. Their role is to broaden their students’ horizons with new experiences, and now we are honored to have the opportunity to do the same for them.”
The Norwegian’s Giving Joy™ contest is the company’s annual recognition program that celebrates devoted educators across the U.S. and Canada. The NASBA Center for the Public Trust (CPT) loves to hear about companies that recognize the power and care of academic leaders. If you have more Good News, please share it by emailing the CPT at info@cpt.org.
Ethics are the principles that dictate how a person behaves and reacts in different situations and with ethical dilemmas. As you can imagine, promoting and investing in an ethical workplace has many advantages. Both ethics and morals refer to “right” and “wrong” behaviors and conduct. While they are sometimes used interchangeably, these words are different: ethics refer to rules provided by an external source, such as a code of conduct in the workplace. Morals refer to an individual’s principles regarding right and wrong.
Much of the confusion between these two words can be traced back to their origins. For example, the word “ethic” comes from Old French (etique), a set of rules for customs and behaviors, whereas Late Latin (ethica) and Greek (ethos) referred to customs or moral philosophies. “Morals” comes from Late Latin’s moralis, which referred to appropriate behavior and manners in society. The two words originally had very similar meanings.
What are Ethics
Ethics are an external social system relating to a specific group that defines right and wrong behaviors. Ethics are codified into a set of rules or a system and adopted by people in that field. For example, lawyers, doctors, and accountants must follow an ethical code laid down by their profession, regardless of their feelings or preferences. Disclosing confidential information or misleading a client are some examples of a breach of ethics. Ethical principles remain consistent across industries and institutions, as they offer strict behavior guidelines.
What are Morals
Morals are internal principles that act as personal standards of what we value as right and wrong and vary from person to person. Morals are composed of likes, dislikes, perspectives, predispositions, and judgments. Morals provide the basic foundation for understanding a person’s behavior, attitudes, and perceptions. Individual morals are influenced by various factors like religion, culture, and society.
Here are some common differences between moral and ethical behavior:
1. Consistency: Moral rules are personal and vary from individual to individual. While your actions and moral beliefs may stay the same, your personal moral behaviors may vary from the behavior of others. Ethical principles remain consistent across industries and institutions as they provide behavioral guidelines. For example, the code of professional ethics for two doctors living in different cities is the same despite their geographic differences.
2. Decision-making: Both your moral values and code of ethics influence your decision-making daily. Moral decisions stem from personal values, so choosing to help a friend results from the importance you place on friendship. However, when you encounter an ethical issue, your code of ethical behavior influences your response. For example, a defense lawyer chooses to defend their client even if it contradicts their moral beliefs due to their ethical code as a lawyer.
3. Governing factors: Different contexts influence morality and ethics. Ethical rules stem from a social context since they relate to societal regulations—an entire community or organization establishes a set of ethical beliefs to decide what is right and wrong collectively. On the other hand, moral codes exist on a personal level, as individuals internalize a set of values to create their own concept of what is morally correct.
Difference Between Ethics and Morals
Ethics are a set of principles relating to a specific group, field, or organization.
Morals are personal principles or standards of behavior.
Ethics can be personal and professional.
Morals are personal.
Ethics are influenced by different professions, organizations, institutes, etc.
Morals are influenced by family background, culture, religion, community, etc.
Ethical Leadership Training Expands to 36% of the Country
Ethics Matters
Q1 2023
The NASBA Center for The Public Trust (CPT) is pleased to announce that California and West Virginia are the most recent states to offer the Ethical Leadership Training Program (ELT) as a part of their remediation process. The ELT program is now in 18 states and continues to have a role in the disciplinary process of many State Boards of Accountancy.
Ethical decisions in a company represent a standard of behavior, trustworthy methods of operation, and respect for customers that a business utilizes daily. The ELT helps practitioners recognize and resolve ethical dilemmas while also developing an atmosphere that encourages ethical behavior and a positivity.
The ELT is easy to use for practitioners, and easy for state boards to implement fees for the program that are the responsibility of the participant. Does this sound like a program that would benefit your state’s remediation program? Please contact Deborah Lederman to discuss the role the ELT could have in your state: dlederman@nasba.org .
The NASBA Center for the Public Trust (CPT) is proud to introduce four new board members. These new board members include:
– Dr. Jason Brooks
– William Latham, Ph.D.
– Delbert Madison
– Kymberly Messersmith
Meet Dr. Jason Brooks…
For more than 25 years, Dr. Jason Brooks has helped CEOs, senior executives and leaders from startups to multi-billion-dollar organizations achieve their unique best and thrive. Currently, he serves as the head of talent for New Season in Orlando, FL. As a member of the c-suite executive team, Dr. Brooks leads the development and execution of talent strategies to accomplish business objectives and achieve patient outcomes. Core to these objectives is the creation of a strategic vision to design pathways to maximize the potential and performance of all caregivers and support staff in 84 centers across multiple states.
Meet William Latham, Ph.D.…
William Latham, Ph.D., serves as chief student development and success officer for the University of the District of Columbia in Washington, DC. Latham is an astute leader with an extensive history of delivering sound guidance across educational environments that require keen fiscal management, academic programming, fundraising, and technology acumen. He is experienced in spearheading Student Services, Equity, Inclusion, and developing successful programs that advanced urban student success and retention. He also has expertise in streamlining processes, facilitating change, and responding effectively to the needs of faculty, staff, and students. Latham has an unyielding commitment to continual growth and learning to ensure students achieve their full academic potential.
Meet Delbert Madison…
Delbert Madison is the senior vice president and cash management officer at ServisFirst Bank. He is very integrated with community involvement, serving as United Way Campaign co-chair, Goodwill Industries board member, American Red Cross board member, and more. He also has received awards for his community involvement, such as YMCA Man of The Year (Britton Branch 2022) and Philanthropist of The Year (2021). His commitment to his community and encouraging his team members is what sets Madison apart from other leaders in his industry.
Meet Kymberly Messersmith…
Kymberly serves as KPMG’s managing director of state government affairs and political risk. In this role, she oversees the firm’s state public policy agenda and communications at the legislative, regulatory, and executive levels. Messersmith has worked in state policy for her entire professional career. Before KPMG, she served as vice president of state government relations at American Express, managing lobbyists in all 30 states. She also led the Corporate Fellows Programs at the National Governors Association and ran her own firm, KM Strategies, for many years. Recently, Northern Illinois University (NIU) honored her with an Alumni Achievement Award in Public Service, and in 2019, NY Crain’s included her in their edition of “Notable Women in Accounting.”
NASBA Center For Public Trust 
