{"id":2254,"date":"2022-08-10T11:53:25","date_gmt":"2022-08-10T09:53:25","guid":{"rendered":"http:\/\/icpas-org-il-icpastempnm.s672.upress.link\/hs\/?page_id=2254"},"modified":"2023-03-26T11:34:44","modified_gmt":"2023-03-26T09:34:44","slug":"%d7%a7%d7%95%d7%91%d7%a6%d7%99-%d7%97%d7%a7%d7%99%d7%a7%d7%94-%d7%9e%d7%90%d7%95%d7%a9%d7%a8%d7%99%d7%9d-%d7%97%d7%93%d7%a9","status":"publish","type":"page","link":"https:\/\/sites.icpas.org.il\/hs\/%d7%a7%d7%95%d7%91%d7%a6%d7%99-%d7%97%d7%a7%d7%99%d7%a7%d7%94-%d7%9e%d7%90%d7%95%d7%a9%d7%a8%d7%99%d7%9d-%d7%97%d7%93%d7%a9\/","title":{"rendered":"\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd &#8211; \u05d7\u05d3\u05e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2254\" class=\"elementor elementor-2254\">\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-7.png\" class=\"elementor-section elementor-top-section elementor-element elementor-element-369bdaf2 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"369bdaf2\" 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-47d783a8\" data-id=\"47d783a8\" 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-color=\"#C5B371\" data-dce-background-overlay-color=\"#01010200\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7424a3b8 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7424a3b8\" 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-358686d2\" data-id=\"358686d2\" 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-f0e05ee elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"f0e05ee\" 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\">\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd \u05dc\u05e9\u05d9\u05de\u05d5\u05e9 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05dc\u05e9\u05e0\u05ea 2023<\/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-12d29a90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12d29a90\" 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-50 elementor-top-column elementor-element elementor-element-4c858ab1\" data-id=\"4c858ab1\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6b0bbeb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b0bbeb3\" 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-color=\"#DDDDDD\" class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-15ae4628\" data-id=\"15ae4628\" 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 data-dce-advanced-background-color=\"#DDDDDD\" class=\"elementor-element elementor-element-1f49e5f8 elementor-widget elementor-widget-nav-menu\" data-id=\"1f49e5f8\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;dropdown&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"\u05db\u05e4\u05ea\u05d5\u05e8 \u05e4\u05ea\u05d9\u05d7\u05ea \u05ea\u05e4\u05e8\u05d9\u05d8\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">\u05ea\u05e4\u05e8\u05d9\u05d8<\/span>\n\t\t<\/div>\n\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-1f49e5f8\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2517\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%91%d7%97%d7%99%d7%a0%d7%aa-%d7%97%d7%a9%d7%91-%d7%a9%d7%9b%d7%a8-%d7%91%d7%9b%d7%99%d7%a8-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05d1\u05d7\u05d9\u05e0\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2518\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%99%d7%93%d7%a2-%d7%a2%d7%9c-%d7%9e%d7%95%d7%a2%d7%93%d7%99-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%a8%d7%a9%d7%9e%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05d9\u05d3\u05e2 \u05e2\u05dc \u05de\u05d5\u05e2\u05d3\u05d9 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d5\u05d4\u05e8\u05e9\u05de\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2519\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9b%d7%9c%d7%9c%d7%99%d7%9d-%d7%9c%d7%94%d7%97%d7%96%d7%a8-%d7%90%d7%92%d7%a8%d7%aa-%d7%91%d7%97%d7%99%d7%a0%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2520\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%aa%d7%9f-%d7%94%d7%a7%d7%9c%d7%95%d7%aa-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05ea\u05df \u05d4\u05e7\u05dc\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2521\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a0%d7%95%d7%94%d7%9c-%d7%94%d7%92%d7%a9%d7%aa-%d7%a2%d7%a8%d7%a2%d7%95%d7%a8-%d7%a2%d7%9c-%d7%a6%d7%99%d7%95%d7%9f-%d7%9c%d7%91%d7%97%d7%99%d7%a0%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e0\u05d5\u05d4\u05dc \u05d4\u05d2\u05e9\u05ea \u05e2\u05e8\u05e2\u05d5\u05e8 \u05e2\u05dc \u05e6\u05d9\u05d5\u05df \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2522\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%90%d7%92%d7%a8-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u2013 \u05d7\u05d3\u05e9<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2523\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a7%d7%95%d7%91%d7%a6%d7%99-%d7%97%d7%a7%d7%99%d7%a7%d7%94-%d7%9e%d7%90%d7%95%d7%a9%d7%a8%d7%99%d7%9d-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2524\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a1%d7%99%d7%9c%d7%91%d7%95%d7%a1-%d7%95%d7%98%d7%91%d7%9c%d7%90%d7%95%d7%aa-%d7%a2%d7%96%d7%a8-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\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<div class=\"elementor-element elementor-element-3584a7d5 elementor-widget elementor-widget-spacer\" data-id=\"3584a7d5\" 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-297ba448\" data-id=\"297ba448\" 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-486493a7 elementor-widget elementor-widget-heading\" data-id=\"486493a7\" 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\u05d5\u05de\u05e8 \u05e2\u05d6\u05e8 \u05de\u05d5\u05ea\u05e8 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 \u05e7\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 (\u05d1\u05e9\u05e0\u05ea \u05d4\u05de\u05d1\u05d7\u05e0\u05d9\u05dd 2023):<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-586f59d2 elementor-widget elementor-widget-text-editor\" data-id=\"586f59d2\" 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>\u201c\u05e7\u05d5\u05d1\u05e5 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05d4\u05de\u05e8\u05db\u05d6 \u05dc\u05d4\u05db\u05e9\u05e8\u05d4 \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05ea (3 \u05e1\u05e4\u05e8\u05d9\u05dd).<\/p>\n<p>\u201c\u05e7\u05d5\u05d1\u05e5 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05e8\u05d5\u05e0\u05df \u05d1\u05e2\u201d\u05de (4 \u05e1\u05e4\u05e8\u05d9\u05dd).<\/p>\n<p>\u201c\u05d7\u05e9\u05d1\u05d5\u05ea \u05d4\u05e9\u05db\u05e8 \u2013 \u05e7\u05d5\u05d1\u05e5 \u05d7\u05e7\u05d9\u05e7\u05d4\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05e1\u05dc\u05e8\u05d9 \u05d1\u05e2\u201d\u05de \/ \u05d2\u05dc \u05d6\u05e0\u05d6\u05d5\u05e8\u05d9 (3 \u05e1\u05e4\u05e8\u05d9\u05dd).<\/p>\n<p>\u201c\u05e7\u05d5\u05d1\u05e5 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05ea\u05d5\u05df \u05d1\u05e2\u201d\u05de (3 \u05e1\u05e4\u05e8\u05d9\u05dd).<\/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-a197760 elementor-widget elementor-widget-heading\" data-id=\"a197760\" 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\u05ea\u05e9\u05d5\u05de\u05ea \u05dc\u05d9\u05d1\u05db\u05dd:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5779f7d elementor-widget elementor-widget-text-editor\" data-id=\"5779f7d\" 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>\u2013 \u05e7\u05d5\u05d1\u05e6\u05d9 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd \u05dc\u05e9\u05d9\u05de\u05d5\u05e9 \u05d1\u05d6\u05de\u05df \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4, \u05e2\u05dc \u05d3\u05e2\u05ea \u05d4\u05d2\u05d5\u05e8\u05de\u05d9\u05dd \u05d4\u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d9\u05dd.<\/p>\n<p>\u2013 \u05d0\u05d9\u05df \u05e6\u05d5\u05e8\u05da \u05dc\u05e8\u05db\u05d5\u05e9 \u05d0\u05ea \u05db\u05dc \u05d4\u05e1\u05e4\u05e8\u05d9\u05dd \u05d4\u05de\u05d5\u05e4\u05d9\u05e2\u05d9\u05dd \u05dc\u05de\u05e2\u05dc\u05d4, \u05de\u05e1\u05e4\u05d9\u05e7 \u05dc\u05e8\u05db\u05d5\u05e9 \u05de\u05d4\u05d5\u05e6\u05d0\u05d4 \u05d0\u05d7\u05ea.<\/p>\n<p>\u2013 \u05d1\u05e1\u05e4\u05e8\u05d9 \u05d4\u05e2\u05d6\u05e8 \u05d4\u05de\u05d5\u05ea\u05e8\u05d9\u05dd \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05de\u05d5\u05ea\u05e8 \u05dc\u05e1\u05de\u05df \u05d1\u05de\u05e8\u05e7\u05e8 \u05d0\u05ea \u05d4\u05db\u05ea\u05d5\u05d1, \u05d0\u05da \u05d0\u05e1\u05d5\u05e8 \u05d1\u05ea\u05db\u05dc\u05d9\u05ea \u05d4\u05d0\u05d9\u05e1\u05d5\u05e8, \u05dc\u05d4\u05d5\u05e1\u05d9\u05e3 \u05d3\u05e4\u05d9\u05dd, \u05de\u05db\u05dc \u05e1\u05d5\u05d2 \u05e9\u05d4\u05d5\u05d0, \u05d0\u05d5 \u05dc\u05db\u05ea\u05d5\u05d1 \u05d1\u05e1\u05e4\u05e8\u05d9\u05dd. \u05de\u05d5\u05ea\u05e8 \u05dc\u05e9\u05d9\u05dd \u05d3\u05d2\u05dc\u05d5\u05e0\u05d9\u05dd \u05d1\u05e7\u05e6\u05d5\u05ea \u05d4\u05e2\u05de\u05d5\u05d3\u05d9\u05dd, \u05e2\u05dd \u05e9\u05dd \u05d4\u05d7\u05d5\u05e7 \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9, \u05d1\u05d9\u05df \u05d4\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05d5\u05ea\u05d5 \u05dc\u05d0.<\/p>\n<p>\u2013 \u05d4\u05e1\u05e4\u05e8\u05d9\u05dd \u05e0\u05d1\u05d3\u05e7\u05d9\u05dd \u05d1\u05de\u05d4\u05dc\u05da \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4. \u05ea\u05dc\u05de\u05d9\u05d3 \u05e9\u05d1\u05e8\u05e9\u05d5\u05ea\u05d5 \u05d9\u05d9\u05de\u05e6\u05d0 \u05e1\u05e4\u05e8 \u05e2\u05dd \u05db\u05d9\u05ea\u05d5\u05d1 \u05d1\u05ea\u05d5\u05da \u05d4\u05e1\u05e4\u05e8 (\u05d5\u05dc\u05d0 \u05e2\u05dc \u05d4\u05d3\u05d2\u05dc\u05d5\u05e0\u05d9\u05dd), \u05d1\u05d7\u05d9\u05e0\u05ea\u05d5 \u05ea\u05d9\u05e4\u05e1\u05dc.<\/p>\n<p>\u2013 \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05d0\u05d9\u05e0\u05d4 \u05d0\u05d7\u05e8\u05d0\u05d9\u05ea \u05dc\u05d8\u05d9\u05d1 \u05d0\u05d5 \u05dc\u05ea\u05d5\u05db\u05df \u05d4\u05de\u05e7\u05e8\u05d0\u05d5\u05ea, \u05dc\u05e8\u05d1\u05d5\u05ea \u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05d6\u05db\u05d5\u05d9\u05d5\u05ea \u05d4\u05d9\u05d5\u05e6\u05e8\u05d9\u05dd \u05d1\u05de\u05e7\u05e8\u05d0\u05d5\u05ea \u05d5\u05e2\u05d3\u05db\u05e0\u05d9\u05d5\u05ea \u05d4\u05ea\u05d5\u05db\u05df \u05d4\u05db\u05dc\u05d5\u05dc \u05d1\u05d4\u05df (\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05d4\u05de\u05e6\u05d5\u05d9\u05d9\u05dd \u05d1\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea\u05dd \u05d4\u05d1\u05dc\u05e2\u05d3\u05d9\u05ea \u05e9\u05dc \u05d4\u05de\u05d5\u05e6\u05d9\u05d0\u05d9\u05dd \u05dc\u05d0\u05d5\u05e8), \u05d5\u05d4\u05d9\u05d0 \u05d0\u05d9\u05e0\u05d4 \u05de\u05e2\u05e0\u05d9\u05e7\u05d4 \u05db\u05dc \u05d0\u05d7\u05e8\u05d9\u05d5\u05ea \u05d0\u05d5 \u05d4\u05ea\u05d7\u05d9\u05d9\u05d1\u05d5\u05ea \u05db\u05d9 \u05d4\u05ea\u05db\u05e0\u05d9\u05dd \u05d0\u05d9\u05e0\u05dd \u05de\u05e4\u05e8\u05d9\u05dd \u05d6\u05db\u05d5\u05d9\u05d5\u05ea \u05e9\u05dc \u05e6\u05d3\u05d3\u05d9\u05dd \u05e9\u05dc\u05d9\u05e9\u05d9\u05d9\u05dd, \u05d5\/\u05d0\u05d5 \u05db\u05d9 \u05d4\u05d9\u05e0\u05dd \u05de\u05d3\u05d5\u05d9\u05e7\u05d9\u05dd \u05d5\u05e0\u05e7\u05d9\u05d9\u05dd \u05de\u05d8\u05e2\u05d5\u05d9\u05d5\u05ea. \u05d1\u05e9\u05d5\u05dd \u05de\u05e7\u05e8\u05d4 \u05dc\u05d0 \u05ea\u05d9\u05e9\u05d0 \u05d4\u05dc\u05e9\u05db\u05d4 \u05d1\u05d0\u05d7\u05e8\u05d9\u05d5\u05ea \u05db\u05dc\u05e9\u05d4\u05d9 \u05dc\u05db\u05dc \u05e0\u05d6\u05e7 \u05d0\u05e9\u05e8 \u05d9\u05d2\u05e8\u05dd \u05dc\u05db\u05dc \u05d0\u05d3\u05dd \u05db\u05ea\u05d5\u05e6\u05d0\u05d4 \u05de\u05e9\u05d9\u05de\u05d5\u05e9 \u05d1\u05de\u05e7\u05e8\u05d0\u05d5\u05ea.&quot;<\/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\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>\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd \u05dc\u05e9\u05d9\u05de\u05d5\u05e9 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05dc\u05e9\u05e0\u05ea 2023 \u05d7\u05d5\u05de\u05e8 \u05e2\u05d6\u05e8 \u05de\u05d5\u05ea\u05e8 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 \u05e7\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 (\u05d1\u05e9\u05e0\u05ea \u05d4\u05de\u05d1\u05d7\u05e0\u05d9\u05dd 2023): \u201c\u05e7\u05d5\u05d1\u05e5 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05d4\u05de\u05e8\u05db\u05d6 \u05dc\u05d4\u05db\u05e9\u05e8\u05d4 \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05ea (3 \u05e1\u05e4\u05e8\u05d9\u05dd). \u201c\u05e7\u05d5\u05d1\u05e5 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05e8\u05d5\u05e0\u05df \u05d1\u05e2\u201d\u05de (4 \u05e1\u05e4\u05e8\u05d9\u05dd). \u201c\u05d7\u05e9\u05d1\u05d5\u05ea \u05d4\u05e9\u05db\u05e8 \u2013 \u05e7\u05d5\u05d1\u05e5 \u05d7\u05e7\u05d9\u05e7\u05d4\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05e1\u05dc\u05e8\u05d9 \u05d1\u05e2\u201d\u05de \/ \u05d2\u05dc \u05d6\u05e0\u05d6\u05d5\u05e8\u05d9 (3 \u05e1\u05e4\u05e8\u05d9\u05dd). \u201c\u05e7\u05d5\u05d1\u05e5 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1 [&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>\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\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\/\u05e7\u05d5\u05d1\u05e6\u05d9-\u05d7\u05e7\u05d9\u05e7\u05d4-\u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd-\u05d7\u05d3\u05e9\/\" \/>\n<meta property=\"og:locale\" content=\"he_IL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd - \u05d7\u05d3\u05e9 - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd\" \/>\n<meta property=\"og:description\" content=\"\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd \u05dc\u05e9\u05d9\u05de\u05d5\u05e9 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05dc\u05e9\u05e0\u05ea 2023 \u05d7\u05d5\u05de\u05e8 \u05e2\u05d6\u05e8 \u05de\u05d5\u05ea\u05e8 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 \u05e7\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 (\u05d1\u05e9\u05e0\u05ea \u05d4\u05de\u05d1\u05d7\u05e0\u05d9\u05dd 2023): \u201c\u05e7\u05d5\u05d1\u05e5 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05d4\u05de\u05e8\u05db\u05d6 \u05dc\u05d4\u05db\u05e9\u05e8\u05d4 \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05ea (3 \u05e1\u05e4\u05e8\u05d9\u05dd). \u201c\u05e7\u05d5\u05d1\u05e5 \u05d4\u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05e8\u05d5\u05e0\u05df \u05d1\u05e2\u201d\u05de (4 \u05e1\u05e4\u05e8\u05d9\u05dd). \u201c\u05d7\u05e9\u05d1\u05d5\u05ea \u05d4\u05e9\u05db\u05e8 \u2013 \u05e7\u05d5\u05d1\u05e5 \u05d7\u05e7\u05d9\u05e7\u05d4\u201d \u2013 \u05d4\u05d5\u05e6\u05d0\u05ea \u05e1\u05dc\u05e8\u05d9 \u05d1\u05e2\u201d\u05de \/ \u05d2\u05dc \u05d6\u05e0\u05d6\u05d5\u05e8\u05d9 (3 \u05e1\u05e4\u05e8\u05d9\u05dd). \u201c\u05e7\u05d5\u05d1\u05e5 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05dc\u05d7\u05e9\u05d1 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sites.icpas.org.il\/hs\/\u05e7\u05d5\u05d1\u05e6\u05d9-\u05d7\u05e7\u05d9\u05e7\u05d4-\u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd-\u05d7\u05d3\u05e9\/\" \/>\n<meta property=\"og:site_name\" content=\"\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 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