Seven Pillars Institute for Global Finance and Ethics (abbreviated SPI) is an independent, not-for-profit think tank based in Lawrence, Kansas. Founded in 2010 by Dr. Kara Tan Bhala, the Institute is authorized under Section 501(c)(3) of the United States Internal Revenue Code and is a nonsectarian and nonpartisan research and educational organization. A large part of the Institute’s work is to provide education on ethics and its application in every area of finance. In addition, the Institute offers analysis and opinions on ethical issues in finance. The website is [1]