This research explores the principles of professional ethics in the field of business based on universal minimal ethics and with regard to the ethical principles in Islam. In this context, it proposes the most important of these principles using an analytical and inductive method, looking at ethical principles in other disciplines and finding common points between them, and with regard to Islamic sources. Although various organizations have officially provided a definition of ethical principles called a code of ethics, the set of international rules and regulations has not addressed this issue. Among all moral values this research ultimately proposes five basic principles: justice, honesty, mutual respect, fairness, and beneficence as a comprehensive set of minimal moral principles consistent with Islamic principles, and introduces other moral values such as goodwill, keeping promises trust, benefit, and non-harm under these principles. It also states that it is better not to use principles such as monotheism, freedom, responsibility, reputation, intention and faith and piety in this position.