{"id":2210,"date":"2022-08-08T16:13:30","date_gmt":"2022-08-08T14:13:30","guid":{"rendered":"http:\/\/icpas-org-il-icpastempnm.s672.upress.link\/hs\/?page_id=2210"},"modified":"2023-03-26T12:22:16","modified_gmt":"2023-03-26T10:22:16","slug":"%d7%9e%d7%90%d7%92%d7%a8-%d7%9e%d7%a2%d7%a1%d7%99%d7%a7%d7%99%d7%9d-%d7%97%d7%93%d7%a9","status":"publish","type":"page","link":"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%90%d7%92%d7%a8-%d7%9e%d7%a2%d7%a1%d7%99%d7%a7%d7%99%d7%9d-%d7%97%d7%93%d7%a9\/","title":{"rendered":"\u05de\u05d0\u05d2\u05e8 \u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd &#8211; \u05d7\u05d3\u05e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2210\" class=\"elementor elementor-2210\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section data-dce-background-image-url=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/Artboard-1-copy-13.png\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2ee4f4c4 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"2ee4f4c4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-993ccbf\" data-id=\"993ccbf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-overlay-color=\"#01010200\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3ae15d68 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"3ae15d68\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-658748c5\" data-id=\"658748c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ba744af elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7ba744af\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6caa7aba elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6caa7aba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div data-dce-background-image-url=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/wepik-photo-mode-202277-141820-1.jpeg\" class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5a9c4e7a\" data-id=\"5a9c4e7a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3402998c elementor-widget elementor-widget-spacer\" data-id=\"3402998c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-24d07ec\" data-id=\"24d07ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3aa66eb5 elementor-widget elementor-widget-heading\" data-id=\"3aa66eb5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05e2\u05e1\u05d9\u05e7 \u05e0\u05db\u05d1\u05d3,<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e8a4f3b elementor-widget elementor-widget-text-editor\" data-id=\"3e8a4f3b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05e9\u05de\u05d4 \u05dc\u05d4 \u05dc\u05de\u05d8\u05e8\u05d4 \u05dc\u05e7\u05d3\u05dd \u05d0\u05ea \u05ea\u05e4\u05e7\u05d9\u05d3 \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df.<\/p><p>\u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05d4\u05d9\u05e0\u05d5 \u05d0\u05d7\u05d3 \u05de\u05ea\u05e4\u05e7\u05d9\u05d3\u05d9 \u05d4\u05de\u05e4\u05ea\u05d7 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df \u05d5\u05de\u05ea\u05d5\u05e7\u05e3 \u05ea\u05e4\u05e7\u05d9\u05d3\u05d5 \u05d0\u05d7\u05e8\u05d0\u05d9 \u05e2\u05dc \u05d0\u05d7\u05d3 \u05d4\u05ea\u05e7\u05e6\u05d9\u05d1\u05d9\u05dd \u05d4\u05d2\u05d3\u05d5\u05dc\u05d9\u05dd, \u05d4\u05e9\u05db\u05e8.<\/p><p>\u05d1\u05e8\u05dd \u05e0\u05d5\u05e6\u05e8 \u05de\u05e6\u05d1 \u05e9\u05d1\u05de\u05e7\u05e6\u05d5\u05e2 \u05db\u05dc \u05db\u05da \u05d7\u05e9\u05d5\u05d1, \u05d1\u05d5 \u05de\u05e9\u05ea\u05e0\u05d9\u05dd \u05d4\u05d7\u05d5\u05e7\u05d9\u05dd \u05d5\u05d4\u05ea\u05e7\u05e0\u05d5\u05ea \u05dc\u05e2\u05d9\u05ea\u05d9\u05dd \u05e7\u05e8\u05d5\u05d1\u05d5\u05ea, \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05e0\u05d5\u05ea\u05e8 \u05de\u05d0\u05d7\u05d5\u05e8, \u05d0\u05d9\u05e0\u05d5 \u05de\u05e2\u05d5\u05d3\u05db\u05df \u05d5\u05d0\u05e0\u05d5 \u05de\u05e1\u05d5\u05d2\u05dc \u05dc\u05e1\u05d9\u05d9\u05e2 \u05dc\u05da \u05d1\u05d4\u05db\u05e0\u05ea \u05d4\u05e9\u05db\u05e8. \u05dc\u05e2\u05d9\u05ea\u05d9\u05dd \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05d9\u05d5\u05e6\u05e8 \u05ea\u05dc\u05d5\u05ea \u05d1\u05ea\u05d5\u05db\u05e0\u05ea \u05d4\u05e9\u05db\u05e8 \u05d4\u05de\u05e9\u05de\u05e9\u05ea \u05d0\u05d5\u05ea\u05d5 \u05d0\u05d5 \u05d1\u05dc\u05e9\u05db\u05ea \u05d4\u05e9\u05db\u05e8.<\/p><p>\u05d4\u05ea\u05d5\u05e6\u05d0\u05d4 \u05e2\u05dc\u05d5\u05dc\u05d4 \u05dc\u05d4\u05d9\u05d5\u05ea \u05d4\u05e8\u05ea \u05d0\u05e1\u05d5\u05df, \u05d4\u05df \u05dc\u05d0\u05e8\u05d2\u05d5\u05df \u05d5\u05d4\u05df \u05dc\u05de\u05e0\u05d4\u05dc, \u05d4\u05d0\u05d7\u05e8\u05d0\u05d9 \u05d0\u05d9\u05e9\u05d9\u05ea \u05dc\u05e9\u05de\u05d9\u05e8\u05ea \u05d4\u05d7\u05d5\u05e7.<\/p><p>\u05ea\u05d5\u05e6\u05d0\u05d4 \u05d4\u05de\u05e1\u05ea\u05db\u05de\u05ea \u05d1\u05d0\u05d5\u05d1\u05d3\u05df \u05db\u05e1\u05e3 \u05e8\u05d1 \u05e2\u05dc \u05e8\u05e7\u05e2 \u05d8\u05e2\u05d5\u05d9\u05d5\u05ea, \u05dc\u05e2\u05d9\u05ea\u05d9\u05dd \u05d1\u05e1\u05d9\u05e1\u05d9\u05d5\u05ea, \u05d1\u05d4\u05d1\u05e0\u05ea \u05d4\u05d7\u05d5\u05e7. \u05d5\u05d4\u05d3\u05d5\u05d2\u05de\u05d0\u05d5\u05ea \u05d4\u05df \u05e8\u05d1\u05d5\u05ea.<\/p><p>\u05d1\u05db\u05d3\u05d9 \u05dc\u05e7\u05d3\u05dd \u05d0\u05ea \u05de\u05e2\u05de\u05d3\u05d5 \u05e9\u05dc \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8, \u05e2\u05dc \u05d4\u05d0\u05e8\u05d2\u05d5\u05df \u05dc\u05d4\u05db\u05d9\u05e8 \u05d1\u05d7\u05e9\u05d9\u05d1\u05d5\u05ea \u05d4\u05e0\u05d5\u05e9\u05d0 \u05d5\u05dc\u05e1\u05d9\u05d9\u05e2 \u05dc\u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05dc\u05d4\u05d9\u05d5\u05ea \u05de\u05e2\u05d5\u05d3\u05db\u05df \u05d1\u05e8\u05d6\u05d9 \u05d4\u05d7\u05d5\u05e7.<\/p><p>\u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc, \u05de\u05de\u05dc\u05d9\u05e6\u05d4 \u05dc\u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd \u05dc\u05e9\u05dc\u05d5\u05d7 \u05d0\u05ea \u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d0\u05e9\u05e8 \u05ea\u05d1\u05d7\u05df \u05d0\u05ea \u05d9\u05d3\u05d9\u05e2\u05d5\u05ea\u05d9\u05d5 \u05e9\u05dc \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8.<\/p><p>\u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8 \u05e9\u05d9\u05e6\u05dc\u05d9\u05d7\u05d5 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e2\u05d9\u05d5\u05e0\u05d9\u05ea \u05d5\u05d4\u05de\u05e2\u05e9\u05d9\u05ea \u05d9\u05e7\u05d1\u05dc\u05d5 \u05ea\u05e2\u05d5\u05d3\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05d7\u05ea\u05d9\u05de\u05ea \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc.<\/p><p>\u05d1\u05e0\u05d5\u05e1\u05e3, \u05d0\u05e0\u05d5 \u05de\u05de\u05dc\u05d9\u05e6\u05d9\u05dd \u05dc\u05d1\u05e2\u05dc\u05d9 \u05e2\u05e1\u05e7\u05d9\u05dd \u05d5\u05d0\u05e8\u05d2\u05d5\u05e0\u05d9\u05dd \u05d7\u05e9\u05d5\u05d1\u05d9\u05dd \u05d1\u05de\u05e9\u05e7 \u05dc\u05d3\u05e8\u05d5\u05e9 \u05de\u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8 \u05d4\u05d7\u05d3\u05e9\u05d9\u05dd \u05d0\u05e9\u05e8 \u05e2\u05d5\u05de\u05d3\u05d9\u05dd \u05dc\u05d4\u05d9\u05d5\u05ea \u05de\u05d5\u05e2\u05e1\u05e7\u05d9\u05dd \u05d1\u05d0\u05e8\u05d2\u05d5\u05e0\u05d9\u05dd, \u05d0\u05ea \u05ea\u05e2\u05d5\u05d3\u05ea \u05d4\u05d4\u05e1\u05de\u05db\u05d4 \u05e9\u05dc \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d0\u05d5 \u05dc\u05d7\u05d9\u05dc\u05d5\u05e4\u05d9\u05df \u05dc\u05d1\u05d3\u05d5\u05e7 \u05d1\u05d0\u05ea\u05e8 \u05d4\u05d0\u05d9\u05e0\u05d8\u05e8\u05e0\u05d8 \u05e9\u05dc \u05d4\u05dc\u05e9\u05db\u05d4 \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05e9\u05de\u05d5 \u05e9\u05dc \u05d4\u05de\u05d5\u05e2\u05de\u05d3 \u05d5\u05de\u05e1\u05e4\u05e8 \u05ea\u05e2\u05d5\u05d3\u05ea \u05d4\u05d6\u05d4\u05d5\u05ea, \u05d1\u05db\u05d3\u05d9 \u05dc\u05d5\u05d5\u05d3\u05d0 \u05e9\u05d4\u05d7\u05e9\u05d1 \u05e7\u05d9\u05d1\u05dc \u05d0\u05ea \u05ea\u05e2\u05d5\u05d3\u05ea \u05d4\u05d4\u05e1\u05de\u05db\u05d4 \u05e9\u05dc \u05d4\u05dc\u05e9\u05db\u05d4. \u05d0\u05e0\u05d5 \u05e2\u05d5\u05e9\u05d9\u05dd \u05d0\u05ea \u05de\u05d9\u05e8\u05d1 \u05d4\u05de\u05d0\u05de\u05e6\u05d9\u05dd \u05db\u05d3\u05d9 \u05dc\u05d4\u05e2\u05e0\u05d9\u05e7 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8 \u05d0\u05ea \u05de\u05d9\u05e8\u05d1 \u05d4\u05db\u05dc\u05d9\u05dd \u05db\u05d3\u05d9 \u05dc\u05d4\u05ea\u05de\u05d5\u05d3\u05d3 \u05d1\u05e6\u05d5\u05e8\u05d4 \u05d4\u05d8\u05d5\u05d1\u05d4 \u05d1\u05d9\u05d5\u05ea\u05e8 \u05e2\u05dd \u05d0\u05ea\u05d2\u05e8\u05d9 \u05d4\u05ea\u05e4\u05e7\u05d9\u05d3 \u05d5\u05d4\u05de\u05e7\u05e6\u05d5\u05e2.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7df648a0 elementor-widget elementor-widget-heading\" data-id=\"7df648a0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d7\u05e9\u05d1\/\u05ea \u05e9\u05db\u05e8 \u05d9\u05e7\u05e8\u05d9\u05dd\/\u05d5\u05ea \u05e9\u05d9\u05de\u05d5 \u05dc\u05d1!<br>\n\u05d1\u05db\u05d3\u05d9 \u05dc\u05d4\u05d9\u05de\u05e6\u05d0 \u05d1\u05de\u05d0\u05d2\u05e8 \u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd \u05d9\u05e9 \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8 \u05d4\u05d7\u05d3\u05e9.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e93aa31 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6e93aa31\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1027f4fe\" data-id=\"1027f4fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-748b3c4c elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"748b3c4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d7\u05d5\u05d1\u05e8\u05ea \u05d4\u05d3\u05e8\u05db\u05d4 \u05dc\u05d2\u05d1\u05d9 \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d0\u05ea\u05e8<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4203e6e2 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"4203e6e2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2018\/06\/%D7%9E%D7%93%D7%A8%D7%99%D7%9A-%D7%A8%D7%99%D7%A9%D7%95%D7%9D-%D7%9C%D7%90%D7%AA%D7%A8-%D7%97%D7%A9%D7%91%D7%99-%D7%A9%D7%9B%D7%A8.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-35fb1da7\" data-id=\"35fb1da7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bef51d5 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"4bef51d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05dc\u05e8\u05d9\u05e9\u05d5\u05dd \u05e8\u05d0\u05e9\u05d5\u05e0\u05d9 \u05dc\u05d0\u05ea\u05e8<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24bf1f4b elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"24bf1f4b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/login\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5642c7f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5642c7f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-616bde6c\" data-id=\"616bde6c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f7f2a43 elementor-widget elementor-widget-heading\" data-id=\"1f7f2a43\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d7\u05e4\u05e9 \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd \u05de\u05e2\u05e1\u05d9\u05e7 \u05e0\u05db\u05d1\u05d3, \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05e9\u05de\u05d4 \u05dc\u05d4 \u05dc\u05de\u05d8\u05e8\u05d4 \u05dc\u05e7\u05d3\u05dd \u05d0\u05ea \u05ea\u05e4\u05e7\u05d9\u05d3 \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df. \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05d4\u05d9\u05e0\u05d5 \u05d0\u05d7\u05d3 \u05de\u05ea\u05e4\u05e7\u05d9\u05d3\u05d9 \u05d4\u05de\u05e4\u05ea\u05d7 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df \u05d5\u05de\u05ea\u05d5\u05e7\u05e3 \u05ea\u05e4\u05e7\u05d9\u05d3\u05d5 \u05d0\u05d7\u05e8\u05d0\u05d9 \u05e2\u05dc \u05d0\u05d7\u05d3 \u05d4\u05ea\u05e7\u05e6\u05d9\u05d1\u05d9\u05dd \u05d4\u05d2\u05d3\u05d5\u05dc\u05d9\u05dd, \u05d4\u05e9\u05db\u05e8. \u05d1\u05e8\u05dd \u05e0\u05d5\u05e6\u05e8 \u05de\u05e6\u05d1 \u05e9\u05d1\u05de\u05e7\u05e6\u05d5\u05e2 \u05db\u05dc \u05db\u05da \u05d7\u05e9\u05d5\u05d1, \u05d1\u05d5 \u05de\u05e9\u05ea\u05e0\u05d9\u05dd \u05d4\u05d7\u05d5\u05e7\u05d9\u05dd \u05d5\u05d4\u05ea\u05e7\u05e0\u05d5\u05ea \u05dc\u05e2\u05d9\u05ea\u05d9\u05dd \u05e7\u05e8\u05d5\u05d1\u05d5\u05ea, \u05d7\u05e9\u05d1 \u05d4\u05e9\u05db\u05e8 \u05e0\u05d5\u05ea\u05e8 \u05de\u05d0\u05d7\u05d5\u05e8, \u05d0\u05d9\u05e0\u05d5 \u05de\u05e2\u05d5\u05d3\u05db\u05df \u05d5\u05d0\u05e0\u05d5 \u05de\u05e1\u05d5\u05d2\u05dc \u05dc\u05e1\u05d9\u05d9\u05e2 \u05dc\u05da \u05d1\u05d4\u05db\u05e0\u05ea [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u05de\u05d0\u05d2\u05e8 \u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd - \u05d7\u05d3\u05e9 - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sites.icpas.org.il\/hs\/\u05de\u05d0\u05d2\u05e8-\u05de\u05e2\u05e1\u05d9\u05e7\u05d9\u05dd-\u05d7\u05d3\u05e9\/\" \/>\n<meta property=\"og:locale\" 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