{"id":1479,"date":"2020-03-24T12:53:56","date_gmt":"2020-03-24T12:53:56","guid":{"rendered":"https:\/\/icpas.org.il\/hs\/?page_id=1479"},"modified":"2025-11-11T14:08:39","modified_gmt":"2025-11-11T12:08:39","slug":"%d7%aa%d7%94%d7%9c%d7%99%d7%9a-%d7%94%d7%94%d7%a6%d7%98%d7%a8%d7%a4%d7%95%d7%aa","status":"publish","type":"page","link":"https:\/\/sites.icpas.org.il\/hs\/%d7%aa%d7%94%d7%9c%d7%99%d7%9a-%d7%94%d7%94%d7%a6%d7%98%d7%a8%d7%a4%d7%95%d7%aa\/","title":{"rendered":"\u05ea\u05d4\u05dc\u05d9\u05da \u05e8\u05d9\u05e9\u05d5\u05dd"},"content":{"rendered":"<p>\u05ea\u05d4\u05dc\u05d9\u05da \u05d4\u05d4\u05e6\u05d8\u05e8\u05e4\u05d5\u05ea \u05dc&quot;\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd&quot; \u05d4\u05d9\u05e0\u05d5 \u05e4\u05e9\u05d5\u05d8 \u05d5\u05e0\u05d9\u05ea\u05df \u05dc\u05e2\u05e9\u05d5\u05ea \u05d0\u05d5\u05ea\u05d5 \u05de\u05de\u05e9 \u05e2\u05db\u05e9\u05d9\u05d5,<br \/>\n\u05db\u05dc \u05e9\u05e2\u05dc\u05d9\u05db\u05dd \u05dc\u05e2\u05e9\u05d5\u05ea \u05d4\u05d5\u05d0 \u05dc\u05d4\u05d5\u05e8\u05d9\u05d3 \u05d0\u05ea \u05d4\u05d8\u05d5\u05e4\u05e1 \u05d4\u05e0\u05de\u05e6\u05d0 \u05de\u05d8\u05d4, \u05dc\u05de\u05dc\u05d0 \u05d0\u05d5\u05ea\u05d5 \u05d5\u05dc\u05e9\u05dc\u05d5\u05d7 \u05d0\u05d5\u05ea\u05d5 \u05dc\u05db\u05ea\u05d5\u05d1\u05ea: <a href=\"mailto:kereng@icpas.org.il\">kereng@icpas.org.il<\/a><\/p>\n<h3><span style=\"color: #0000ff\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2025\/11\/\u05d0\u05d2\u05e8\u05ea-\u05d7\u05e9\u05d1-\u05e9\u05db\u05d9\u05e8-\u05d1\u05db\u05d9\u05e8-\u05dc\u05e9\u05e0\u05ea-2026.pdf\">\u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d8\u05d5\u05e4\u05e1 \u05ea\u05e9\u05dc\u05d5\u05dd &#8211; \u05d0\u05d2\u05e8\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05dc\u05e9\u05e0\u05ea 2026 &#8211; \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/a><\/span><\/h3>\n<h3><span style=\"color: #0000ff\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/seminar-page\/?eid=6aa0b90b-f083-f011-b4cc-0022488083cc\">\u05dc\u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e7\u05d5\u05d5\u05df &#8211; \u05d0\u05d2\u05e8\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05dc\u05e9\u05e0\u05ea 2026 &#8211; \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/a><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>\u05ea\u05d4\u05dc\u05d9\u05da \u05d4\u05d4\u05e6\u05d8\u05e8\u05e4\u05d5\u05ea \u05dc&quot;\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd&quot; \u05d4\u05d9\u05e0\u05d5 \u05e4\u05e9\u05d5\u05d8 \u05d5\u05e0\u05d9\u05ea\u05df \u05dc\u05e2\u05e9\u05d5\u05ea \u05d0\u05d5\u05ea\u05d5 \u05de\u05de\u05e9 \u05e2\u05db\u05e9\u05d9\u05d5, \u05db\u05dc \u05e9\u05e2\u05dc\u05d9\u05db\u05dd \u05dc\u05e2\u05e9\u05d5\u05ea \u05d4\u05d5\u05d0 \u05dc\u05d4\u05d5\u05e8\u05d9\u05d3 \u05d0\u05ea \u05d4\u05d8\u05d5\u05e4\u05e1 \u05d4\u05e0\u05de\u05e6\u05d0 \u05de\u05d8\u05d4, \u05dc\u05de\u05dc\u05d0 \u05d0\u05d5\u05ea\u05d5 \u05d5\u05dc\u05e9\u05dc\u05d5\u05d7 \u05d0\u05d5\u05ea\u05d5 \u05dc\u05db\u05ea\u05d5\u05d1\u05ea: kereng@icpas.org.il \u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d8\u05d5\u05e4\u05e1 \u05ea\u05e9\u05dc\u05d5\u05dd &#8211; \u05d0\u05d2\u05e8\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05dc\u05e9\u05e0\u05ea 2026 &#8211; \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df \u05dc\u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e7\u05d5\u05d5\u05df &#8211; \u05d0\u05d2\u05e8\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05dc\u05e9\u05e0\u05ea 2026 &#8211; \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/p>\n","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages\/1479"}],"collection":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/comments?post=1479"}],"version-history":[{"count":19,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages\/1479\/revisions"}],"predecessor-version":[{"id":3981,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages\/1479\/revisions\/3981"}],"wp:attachment":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/media?parent=1479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}