Introduction & Objective: Private office of surgeons establishes and ensures a professional environment in which all individuals are accepted and treated with respect and compassion. Application of surgical ethics principles and moral values is mandatory in situations specific to surgical practice. Certain other ethical and moral issues are considered preferential and privileged. Unethical and unprofessional behavior, in any form or by any means, is forbidden by surgeons. Materials & Methods: The study designed and conducted by an expert group of Iranian Surgical Association. Lists of relevant ethical issues were developed from previous meeting notes of ethics committee of the Iranian Society of Surgeons, and were further enhanced by internal and external experts and literature review. By focus group discussion, fundamental ethical principles, accepted and preferential moral issues, and unethical behaviors was established and arranged in order of priority. Results: We identified 34 mandatory (fundamental ethical principles), 30 preferential moral issues, and 20 unethical behaviors, in the management of the private surgery offices, and listed the issues in each category based on priorities. Conclusions: Recognition and regard the principles of surgical ethics and professionalism have become a central area of attention by Iranian Surgical Association. This study is a guide to widely accepted recommendations, applicable in general surgery and various other surgical disciplines.