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elementor-widget elementor-widget-divider\" data-id=\"2c486ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-0922848 elementor-widget elementor-widget-heading\" data-id=\"0922848\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a 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data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-6d159ff elementor-widget elementor-widget-heading\" data-id=\"6d159ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-8dbb288 elementor-widget elementor-widget-heading\" data-id=\"8dbb288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/sb\/wp-content\/uploads\/sites\/3\/2026\/04\/%D7%9E%D7%91%D7%97%D7%9F-%D7%9E%D7%A0%D7%94%D7%9C-%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA-%D7%91%D7%9B%D7%99%D7%A8-%D7%9E%D7%95%D7%A2%D7%93-%D7%93%D7%97%D7%95%D7%99-%D7%9E%D7%A8%D7%A5-2026-19-4-2026-%D7%A9%D7%90%D7%9C%D7%95%D7%9F-%D7%94%D7%9E%D7%91%D7%97%D7%9F-%D7%93%D7%A3-%D7%AA%D7%A9%D7%95%D7%91%D7%95%D7%AA-%D7%95%D7%94%D7%A8%D7%97%D7%91%D7%AA-%D7%94%D7%A1%D7%91%D7%A8%D7%99-%D7%94%D7%A4%D7%AA%D7%A8%D7%95%D7%9F.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  19.4.2026<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f91dfb9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f91dfb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-511a54d elementor-widget elementor-widget-heading\" data-id=\"511a54d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/sb\/wp-content\/uploads\/sites\/3\/2025\/11\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8-\u05de\u05d5\u05e2\u05d3-\u05e0\u05d5\u05d1\u05de\u05d1\u05e8-2025-26-11-2025-\u05e9\u05d0\u05dc\u05d5\u05df-\u05d4\u05de\u05d1\u05d7\u05df-\u05d3\u05e3-\u05ea\u05e9\u05d5\u05d1\u05d5\u05ea-\u05d5\u05d4\u05e8\u05d7\u05d1\u05ea-\u05d4\u05e1\u05d1\u05e8\u05d9-\u05d4\u05e4\u05ea\u05e8\u05d5\u05df.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  26.11.2025<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-736d426 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"736d426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-b28b9c6 elementor-widget elementor-widget-heading\" data-id=\"b28b9c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2025\/07\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8-\u05de\u05d5\u05e2\u05d3-\u05d9\u05d5\u05e0\u05d9-2025-3-7-2025-\u05e9\u05d0\u05dc\u05d5\u05df-\u05d4\u05de\u05d1\u05d7\u05df-\u05d3\u05e3-\u05ea\u05e9\u05d5\u05d1\u05d5\u05ea-\u05d5\u05d4\u05e8\u05d7\u05d1\u05ea-\u05d4\u05e1\u05d1\u05e8\u05d9-\u05d4\u05e4\u05ea\u05e8\u05d5\u05df.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  3.7.2025<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29f0f91 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29f0f91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-1fda123 elementor-widget elementor-widget-heading\" data-id=\"1fda123\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2025\/03\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8-6-3-2025-\u05e9\u05d0\u05dc\u05d5\u05df-\u05d4\u05de\u05d1\u05d7\u05df-\u05d3\u05e3-\u05ea\u05e9\u05d5\u05d1\u05d5\u05ea-\u05d5\u05d4\u05e8\u05d7\u05d1\u05ea-\u05d4\u05e1\u05d1\u05e8\u05d9-\u05d4\u05e4\u05ea\u05e8\u05d5\u05df.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  6.3.2025<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e424c77 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e424c77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-ea60b56 elementor-widget elementor-widget-heading\" data-id=\"ea60b56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2024\/12\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8-2-12-2024-\u05e9\u05d0\u05dc\u05d5\u05df-\u05d4\u05de\u05d1\u05d7\u05df-\u05d5\u05d3\u05e3-\u05ea\u05e9\u05d5\u05d1\u05d5\u05ea-combined.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  02-12-2024<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10a57e3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"10a57e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-e8a24d1 elementor-widget elementor-widget-heading\" data-id=\"e8a24d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/sb\/wp-content\/uploads\/sites\/3\/2024\/06\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8-\u05de\u05d5\u05e2\u05d3-6.2024-\u05e9\u05d0\u05dc\u05d5\u05df-\u05d4\u05de\u05d1\u05d7\u05df-\u05d5\u05d3\u05e3-\u05ea\u05e9\u05d5\u05d1\u05d5\u05ea.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  03-06-2024<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16a4970 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"16a4970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-4b99e80 elementor-widget elementor-widget-heading\" data-id=\"4b99e80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/wp-content\/uploads\/2024\/02\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc\u05d9-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8\u05d9\u05dd-\u05de\u05d5\u05e2\u05d3-\u05d3\u05d7\u05d5\u05d9-12-2023-\u05e0\u05e2\u05e8\u05da-\u05d1-5.2.2024.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  05-02-2024<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-528d3b0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"528d3b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-b3d84b0 elementor-widget elementor-widget-heading\" data-id=\"b3d84b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/sb\/wp-content\/uploads\/sites\/3\/2024\/11\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc\u05d9-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8\u05d9\u05dd-1-6-2023.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd - 1-6-2023<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9d6ec9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c9d6ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-c8114e0 elementor-widget elementor-widget-heading\" data-id=\"c8114e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/wp-content\/uploads\/2022\/12\/\u05de\u05d1\u05d7\u05df-\u05de\u05e0\u05d4\u05dc\u05d9-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8\u05d9\u05dd-12.2022.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  15-12-2022<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd56fb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2bd56fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-5c90db9 elementor-widget elementor-widget-heading\" data-id=\"5c90db9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\"><u><i>\u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05de\u05e4\u05d5\u05e7\u05d7\u05d9\u05dd<\/i><\/u><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33d6fb5 elementor-widget elementor-widget-heading\" data-id=\"33d6fb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-xxl\">1. \u05d0\u05d5\u05d4\u05dc \u05e8\u05d7\u05dc - \u05d1\u05e0\u05d9 \u05d1\u05e8\u05e7<br>\u05e8\u05d7' \u05de\u05ea\u05ea\u05d9\u05d4\u05d5 8 | 03-7787788<br><br>2. \u05e1\u05de\u05d9\u05e0\u05e8 \u05d2\u05d5\u05e8 - \u05d0\u05e9\u05d3\u05d5\u05d3<br>\u05e8\u05d7' \u05e8' \u05d8\u05e8\u05e4\u05d5\u05df 1 | 072-2787931<br><br>3. \u05d0\u05d5\u05e8\u05d8 \u05e1\u05d9\u05e0\u05d2\u05d0\u05dc\u05d5\u05d1\u05e1\u05e7\u05d9 \u05d1\u05e0\u05d9 \u05d1\u05e8\u05e7<br>\u05e8\u05d7' \u05d4\u05d9\u05e8\u05d3\u05df 37 | 03-6306333<br><br>4. \u05d0\u05d5\u05e8\u05d8 \u05e7\u05e8\u05d9\u05d9\u05ea \u05d1\u05d9\u05d0\u05dc\u05d9\u05e7<br>\u05e8\u05d7' \u05e0\u05d9\u05e8 \u05e2\u05dd 3 \u05e4\u05d9\u05e0\u05ea \u05d4\u05d4\u05d2\u05e0\u05d4 | 052-6450431<br><br>5. \u05d0\u05d5\u05e8\u05d9\u05df \u05e9\u05e4\u05dc\u05d8\u05e8 - \u05d4\u05e9\u05db\u05dc\u05d4 \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05ea<br>\u05e8\u05d7' \u05d9\u05d2\u05d0\u05dc \u05d0\u05dc\u05d5\u05df 123, \u05ea\u05dc \u05d0\u05d1\u05d9\u05d1 | 03-9444567<br><br>6. \u05d9\u05d5\u05e0\u05d9\u05d8\u05e7 \u05d1\u05e2\"\u05de<br>\u05e8\u05d7' \u05d4\u05d1\u05d3\u05d9\u05dc 1 \u05d1\u05d0\u05e8 \u05e9\u05d1\u05e2 | 052-5445100<br><br><br>7. \u05de\u05db\u05dc\u05dc\u05ea \u05e7\u05d5\u05dc \u05d4\u05de\u05e1<br>\u05e8\u05d7' \u05d4\u05e4\u05e0\u05d9\u05e0\u05d9\u05dd 11, \u05d0\u05e9\u05e7\u05dc\u05d5\u05df | 074-7022262<br><br>8. \u05de\u05e8\u05db\u05d6 \u05d1\u05d9\u05ea \u05d9\u05e2\u05e7\u05d1 \u05d1\u05d0\"\u05d9<br>\u05de\u05dc\u05db\u05d9 \u05d9\u05e9\u05e8\u05d0\u05dc 57 \u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd | 02-6580758, 02-6580755<br><br>9. \u05d3\u05e8\u05db\u05d9 \u05e8\u05d7\u05dc<br>\u05e8\u05d7' \u05d2\u05d1\u05e2\u05ea \u05e9\u05d0\u05d5\u05dc 40, \u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd | 02-6588400<br><br>10. \u05de\u05db\u05dc\u05dc\u05ea HLp - \u05d4\u05d0\u05d9 \u05dc\u05d1\u05dc \u05e4\u05e8\u05d5\u05e4\u05e9\u05d9\u05e0\u05d0\u05dc<br>\u05e8\u05d7' \u05d3\u05e8\u05da \u05d4\u05d7\u05d8\u05d9\u05d1\u05d5\u05ea 7 \u05e0\u05d5\u05e3 \u05d4\u05d2\u05dc\u05d9\u05dc | 04-8272535<br><br>11. \u05de\u05db\u05dc\u05dc\u05ea \u05d0\u05d9\u05d9.\u05e4\u05d9.\u05e1\u05d9 \u05e7\u05d5\u05dc\u05d2' \u05d1\u05e2\"\u05de<br>\u05e8\u05d7' \u05db\u05e0\u05e4\u05d9 \u05e0\u05e9\u05e8\u05d9\u05dd 13 \u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd | 077-2760060<br><br>12. \u05de\u05db\u05dc\u05dc\u05ea \u05d3\u05d9\u05e4\u05dc\u05d5\u05de\u05d4<br>\u05d3\u05e8\u05da \u05e9\u05db\u05dd 49 \u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd | 054-7375877<br><br>13. \u05de\u05db\u05dc\u05dc\u05ea \u05d4\u05e0\u05de\u05dc \u05d7\u05d9\u05e4\u05d4<br>\u05e8\u05d7' \u05e4\u05dc \u05d9\u05dd 2 \u05d7\u05d9\u05e4\u05d4 | 050-6424771<br><br>14. \u05de\u05db\u05dc\u05dc\u05ea \u05d4\u05e9\u05db\u05dc<br>\u05e8\u05d7' \u05d0\u05de\u05d5\u05e8\u05d0\u05d9\u05dd 1 \u05de\u05e8\u05db\u05d6 \u05e8\u05d9\u05d9\u05da \u05d9\u05d1\u05e0\u05d4 | 050-6316777<br><br>15. \u05de\u05db\u05dc\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d0\u05d5\u05ea \u05d1\u05e7\u05dc\u05d5\u05ea<br>\u05e8\u05d7' \u05e4\u05d0\u05d5\u05dc \u05d2\u05e8\u05d5\u05e0\u05d9\u05e0\u05d2\u05e8 4 \u05e8\u05d0\u05e9\u05d5\u05df \u05dc\u05e6\u05d9\u05d5\u05df | <!--StartFragment--><span data-olk-copy-source=\"MessageBody\">03-5369000<\/span><br><br>16. \u05de\u05db\u05dc\u05dc\u05ea \u05e0\u05e6\u05e8\u05ea<br>\u05e8\u05d7' \u05ea\u05d5\u05e4\u05d9\u05e7 \u05d6\u05d9\u05d0\u05d3 \u05e0\u05e6\u05e8\u05ea | 04-6083273<br><br>17. \u05de\u05db\u05dc\u05dc\u05ea \u05e7\u05e4\u05d9\u05d8\u05dc \u05d9\u05d6\u05de\u05d5\u05ea \u05d5\u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05dd \u05d1\u05e2\"\u05de<br>\u05e8\u05d7' \u05dc\u05d9\u05e9\u05e0\u05e1\u05e7\u05d9 18 \u05e8\u05d0\u05e9\u05d5\u05df \u05dc\u05e6\u05d9\u05d5\u05df | 050-9011109<br><br>18. \u05e0\u05e7\u05e1\u05d8 \u05e7\u05d5\u05dc\u05d2'<br>\u05e8\u05d7' \u05db\u05e0\u05e4\u05d9 \u05e0\u05e9\u05e8\u05d9\u05dd 68 \u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd | 02-5666636<br><br>19. \u05e1\u05de\u05d9\u05e0\u05e8 \u05d4\u05d9\u05e9\u05df \u05d1\u05d9\u05ea\u05e8<br>\u05e8\u05d7' \u05d4\u05e8\u05d1 \u05d9\u05e6\u05d7\u05e7 \u05d0\u05dc\u05d7\u05e0\u05df 4 \u05ea\u05dc \u05d0\u05d1\u05d9\u05d1 | 02-580409211<br><br>20. \u05d7\u05e9\u05d1 \u05e4\u05d9\u05d9\u05df \u05d1\u05e2\"\u05de<br>\u05e8\u05d7' \u05d5\u05d9\u05e6\u05de\u05df 130, \u05db\u05e4\u05e8 \u05e1\u05d1\u05d0 | 09-7661070<br><br>21. \u05d0\u05d5\u05e8\u05d9\u05d5\u05df \u05e7\u05d5\u05dc\u05d2' \u05d1\u05d9\u05ea \u05d4\u05d3\u05e4\u05d5\u05e1 12, \u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd | 03-3104880<br><br>22. \u05e1\u05de\u05d9\u05e0\u05e8 \u05d3\u05e8\u05db\u05d9 \u05d9\u05d4\u05d5\u05d3\u05d9\u05ea \u05d4\u05ea\u05dc\u05de\u05d5\u05d3 8 \u05d1\u05d0\u05e8 \u05e9\u05d1\u05e2 | 052-27689399<br><br>23. \u05d4\u05d9\u05db\u05d5\u05df \u05dc\u05d9\u05de\u05d5\u05d3\u05d9\u05dd \u05d1\u05e2\"\u05de \u05de\u05e0\u05d7\u05dd \u05d1\u05d2\u05d9\u05df 116, \u05d1\u05d9\u05ea \u05e7\u05dc\u05e7\u05d0, \u05ea\u05dc \u05d0\u05d1\u05d9\u05d1 | 058-4607442<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60d3db5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"60d3db5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-c9ae0ff elementor-widget elementor-widget-heading\" data-id=\"c9ae0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2025\/10\/\u05ea\u05db\u05e0\u05d9\u05ea-\u05dc\u05d9\u05de\u05d5\u05d3\u05d9\u05dd-\u05de\u05e0\u05d4\u05dc-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea-\u05d1\u05db\u05d9\u05e8.pdf\">\u05ea\u05d5\u05db\u05e0\u05d9\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 - \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd &gt;&gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c21faa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1c21faa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-7bb7eb6 elementor-widget elementor-widget-heading\" data-id=\"7bb7eb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2025\/10\/\u05ea\u05d5\u05db\u05e0\u05d9\u05ea-\u05d7\u05e9\u05d1\u05d5\u05e0\u05d0\u05d9-1.pdf\">\u05ea\u05d5\u05db\u05e0\u05d9\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 - \u05d7\u05e9\u05d1\u05d5\u05e0\u05d0\u05d9 \u05d1\u05db\u05d9\u05e8 &gt;&gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b628e20 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b628e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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-13dc5a9 elementor-widget__width-inherit elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"13dc5a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"847\" src=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/11\/picture.jpg\" class=\"attachment-large size-large wp-image-2269\" alt=\"\" srcset=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/11\/picture.jpg 700w, https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/11\/picture-248x300.jpg 248w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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-0d24086\" data-id=\"0d24086\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb14cf0 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"bb14cf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1! \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05d9\u05e0\u05d5\n\u05d0\u05e4\u05e9\u05e8\u05d9 \u05d0\u05da \u05d5\u05e8\u05e7 \u05dc\u05d0\u05d7\u05e8 \u05db\u05e0\u05d9\u05e1\u05d4 \u05e2\u05dd \u05e9\u05dd \u05de\u05e9\u05ea\u05de\u05e9 \u05d5\u05e1\u05d9\u05e1\u05de\u05d0 \u05e9\u05dc\n\u05d4\u05e0\u05d1\u05d7\u05e0\/\u05ea \u05d1\u05dc\u05d1\u05d3. \n\u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e2\u05d1\u05d5\u05e8 \u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05d0\u05d7\u05e8\u05d9\u05dd.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46246ce elementor-widget elementor-widget-heading\" data-id=\"46246ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05dc\u05e9\u05e0\u05ea 2026-27<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c1f0a5 elementor-widget elementor-widget-text-editor\" data-id=\"1c1f0a5\" data-element_type=\"widget\" data-e-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\t<p><span style=\"font-size: 12pt\"><strong>\u05ea\u05e7\u05d5\u05e4\u05ea \u05d4\u05d4\u05e8\u05e9\u05de\u05d4<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt\"><span style=\"font-weight: 400\">\u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05de\u05ea\u05e4\u05e8\u05e1\u05de\u05d9\u05dd \u05db\u05d0\u05df \u05d1\u05d0\u05ea\u05e8 \u05d5\u05db\u05df \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05de\u05e4\u05d5\u05e7\u05d7\u05d9\u05dd \u05e2\u05dc \u05d9\u05d3\u05d9 \u05d4\u05dc\u05e9\u05db\u05d4.<br><\/span><span style=\"font-weight: 400\">\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1, <span data-olk-copy-source=\"MessageBody\">\u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05e0\u05e1\u05d2\u05e8\u05ea \u05e9\u05dc\u05d5\u05e9\u05d4 \u05e9\u05d1\u05d5\u05e2\u05d5\u05ea \u05de\u05de\u05d5\u05e2\u05d3 \u05d9\u05d5\u05dd \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4<\/span>. \u05e4\u05e0\u05d9\u05d5\u05ea \u05e9\u05ea\u05d2\u05e2\u05e0\u05d4 \u05dc\u05d0\u05d7\u05e8 \u05de\u05d5\u05e2\u05d3 <\/span><span style=\"font-weight: 400\">\u05d4\u05e1\u05d2\u05d9\u05e8\u05d4 \u05dc\u05d0 \u05ea\u05d8\u05d5\u05e4\u05dc\u05e0\u05d4.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt\"><span style=\"font-weight: 400\"><strong>\u05d3\u05d7\u05d9\u05d9\u05d4 \u05d5\u05d1\u05d9\u05d8\u05d5\u05dc \u05e8\u05d9\u05e9\u05d5\u05dd<br><\/strong><br><\/span><span style=\"font-weight: 400\">\u05d1\u05d9\u05d8\u05d5\u05dc \u05e8\u05d9\u05e9\u05d5\u05dd \u05d5\u05d1\u05e7\u05e9\u05d4 \u05dc\u05e7\u05d1\u05dc\u05ea \u05d4\u05d7\u05d6\u05e8, \u05d7\u05dc\u05e7\u05d9 \u05d0\u05d5 \u05de\u05dc\u05d0, \u05dc\u05de\u05d9 \u05e9\u05e0\u05e8\u05e9\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d5\u05dc\u05d0 \u05d4\u05e9\u05ea\u05ea\u05e3 \u05d1\u05d4, \u05ea\u05d9\u05d1\u05d7\u05df \u05d1\u05d4\u05ea\u05d0\u05dd&nbsp;<\/span><span style=\"font-weight: 400\">\u05dc&quot;\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4&quot; \u05e9\u05e7\u05d1\u05e2\u05d4 \u05d4\u05dc\u05e9\u05db\u05d4.<br><\/span><\/span><\/p>\n<p><\/p>\n<p><span style=\"font-weight: 400;font-size: 12pt\">*\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05ea\u05ea\u05e7\u05d9\u05d9\u05dd \u05d1\u05d1\u05e0\u05d9\u05d9\u05e0\u05d9 \u05d4\u05d0\u05d5\u05de\u05d4 \u05d1\u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd, \u05e9\u05d3' \u05e9\u05d6&quot;\u05e8 1* .\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05ea\u05d7\u05dc \u05d1\u05e9\u05e2\u05d4 12:00 \u05d1\u05de\u05d3\u05d5\u05d9\u05e7.&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 12pt\"><span style=\"font-weight: 400\">\u05d4\u05e0\u05db\u05dd&nbsp;<\/span><span style=\"font-weight: 400\">\u05de\u05ea\u05d1\u05e7\u05e9\u05d9\u05dd \u05dc\u05d4\u05d2\u05d9\u05e2 \u05db\u05e9\u05e2\u05d4 \u05dc\u05e4\u05e0\u05d9 \u05ea\u05d7\u05d9\u05dc\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05dc\u05e9\u05dd \u05d4\u05ea\u05d0\u05e8\u05d2\u05e0\u05d5\u05ea. \u05de\u05e9\u05da \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 4 \u05e9\u05e2\u05d5\u05ea.&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;font-size: 12pt\">\u05d4\u05e0\u05d7\u05d9\u05d5\u05ea \u05d5\u05dc\u05d5\u05d7\u05d5\u05ea \u05d4\u05d6\u05de\u05e0\u05d9\u05dd \u05d4\u05e1\u05d5\u05e4\u05d9\u05d9\u05dd \u05d9\u05e9\u05dc\u05d7\u05d5 \u05dc\u05e0\u05e8\u05e9\u05de\u05d9\u05dd \u05dc\u05e4\u05e0\u05d9 \u05db\u05dc \u05de\u05d5\u05e2\u05d3 .<br><\/span><\/p>\n<p><span style=\"font-size: 12pt\"><span style=\"color: #7a7a7a\">*\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05ea\u05ea\u05e7\u05d9\u05d9\u05dd \u05d1\u05d1\u05e0\u05d9\u05d9\u05e0\u05d9 \u05d4\u05d0\u05d5\u05de\u05d4 \u05d1\u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd, \u05e9\u05d3' \u05e9\u05d6&quot;\u05e8 1. *\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05ea\u05d7\u05dc \u05d1\u05e9\u05e2\u05d4 12:00 \u05d1\u05de\u05d3\u05d5\u05d9\u05e7. \u05d4\u05e0\u05db\u05dd \u05de\u05ea\u05d1\u05e7\u05e9\u05d9\u05dd \u05dc\u05d4\u05d2\u05d9\u05e2 \u05db\u05e9\u05e2\u05d4 \u05dc\u05e4\u05e0\u05d9 \u05ea\u05d7\u05d9\u05dc\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05dc\u05e9\u05dd \u05d4\u05ea\u05d0\u05e8\u05d2\u05e0\u05d5\u05ea. \u05de\u05e9\u05da \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 4 \u05e9\u05e2\u05d5\u05ea.<\/span><span style=\"font-weight: 400\"><br><\/span><\/span><\/p>\n<table style=\"height: 639px;border-color: #0d0c0c;background-color: #f7f7f7\" border=\"2\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 28px\">\n<td style=\"width: 230.883px;text-align: center;height: 28px\">\n<p><strong>&nbsp;\u05d4\u05e1\u05d9\u05d1\u05d4 \u05d1\u05d2\u05d9\u05e0\u05d4 \u05e0\u05d3\u05e8\u05e9 \u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4<\/strong><\/p>\n<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 28px\">\n<p><strong>&nbsp;\u05de\u05d5\u05e2\u05d3 \u05d4\u05d2\u05e9\u05ea \u05d4\u05d1\u05e7\u05e9\u05d4<\/strong><\/p>\n<\/td>\n<td style=\"width: 246px;text-align: center;height: 28px\">\n<p><strong>&nbsp;\u05d0\u05e1\u05de\u05db\u05ea\u05d0\u05d5\u05ea \u05d5\u05ea\u05e0\u05d0\u05d9\u05dd<\/strong><\/p>\n<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 28px\">\n<p><strong>&nbsp;\u05d4\u05e0\u05d9\u05db\u05d5\u05d9 \u05de\u05e1\u05db\u05d5\u05dd \u05d4\u05d0\u05d2\u05e8\u05d4<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 109px\">\n<td style=\"width: 230.883px;text-align: center;height: 109px\">&nbsp;\u05d1\u05e7\u05e9\u05ea \u05d4\u05d7\u05d6\u05e8 \u05dc\u05dc\u05d0 \u05db\u05dc \u05e0\u05d9\u05de\u05d5\u05e7<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 109px\">\u05e2\u05d3 \u05e2\u05e9\u05e8\u05d4 \u05d9\u05de\u05d9 \u05e2\u05e1\u05e7\u05d9\u05dd \u05d8\u05e8\u05dd \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05ea<\/td>\n<td style=\"width: 246px;text-align: center;height: 109px\">&nbsp;\u05d0\u05d9\u05df \u05e6\u05d5\u05e8\u05da \u05d1\u05d0\u05e1\u05de\u05db\u05ea\u05d0\u05d5\u05ea<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 109px\"><strong>\u05d4\u05d0\u05d2\u05e8\u05d4 \u05ea\u05d5\u05d7\u05d6\u05e8, \u05d1\u05e0\u05d9\u05db\u05d5\u05d9 20%<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 91.4375px\">\n<td style=\"width: 230.883px;text-align: center;height: 91.4375px\">&nbsp;\u05d1\u05e7\u05e9\u05ea \u05d4\u05d7\u05d6\u05e8 \u05dc\u05dc\u05d0 \u05db\u05dc \u05e0\u05d9\u05de\u05d5\u05e7<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 91.4375px\">\u05d1\u05ea\u05d5\u05da&nbsp;\u05e2\u05e9\u05e8\u05d4 \u05d9\u05de\u05d9 \u05e2\u05e1\u05e7\u05d9\u05dd \u05d8\u05e8\u05dd \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05ea<\/td>\n<td style=\"width: 246px;text-align: center;height: 91.4375px\">&nbsp;\u05d0\u05d9\u05df \u05e6\u05d5\u05e8\u05da \u05d1\u05d0\u05e1\u05de\u05db\u05ea\u05d0\u05d5\u05ea<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 91.4375px\">\n<p><strong>\u05d0\u05d9\u05df \u05d4\u05d7\u05d6\u05e8<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 91.4375px\">\n<td style=\"width: 230.883px;text-align: center;height: 91.4375px\">&nbsp;\u05d1\u05e7\u05e9\u05ea \u05d4\u05d7\u05d6\u05e8 \u05d1\u05d2\u05d9\u05df \u05d0\u05e9\u05e4\u05d5\u05d6, \u05de\u05d9\u05dc\u05d5\u05d0\u05d9\u05dd, \u05d0\u05d5 \u05e4\u05d8\u05d9\u05e8\u05ea \u05e7\u05e8\u05d5\u05d1 \u05de\u05e9\u05e4\u05d7\u05d4 \u05de\u05d3\u05e8\u05d2\u05d4 \u05e8\u05d0\u05e9\u05d5\u05e0\u05d4<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 91.4375px\">&nbsp;\u05d1\u05ea\u05d5\u05da&nbsp;\u05e2\u05e9\u05e8\u05d4 \u05d9\u05de\u05d9\u05dd \u05dc\u05d0\u05d7\u05e8 \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05ea<\/td>\n<td style=\"width: 246px;text-align: center;height: 91.4375px\">\n<p><span style=\"color: #ff0000\"><strong>\u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05d0\u05e9\u05e4\u05d5\u05d6&nbsp;&nbsp;<br><\/strong><span style=\"color: #000000\">\u05d0\u05d9\u05e9\u05d5\u05e8<\/span><br><span style=\"color: #000000\">\u05e8\u05e9\u05de\u05d9 \u05de\u05de\u05d5\u05e1\u05d3 \u05e8\u05e4\u05d5\u05d0\u05d9 \u05e2\u05dc<\/span><br><span style=\"color: #000000\">\u05d0\u05e9\u05e4\u05d5\u05d6 \u05e9\u05dc \u05d4\u05e0\u05d1\u05d7\u05df \u05d1\u05d9\u05d5\u05dd<\/span><br><span style=\"color: #000000\">\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4<\/span><\/span><\/p>\n<p><span style=\"color: #ff0000\"><strong style=\"font-family: inherit;font-size: inherit;color: #333333\">\u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05e9\u05d9\u05e8\u05d5\u05ea \u05de\u05d9\u05dc\u05d5\u05d0\u05d9\u05dd&nbsp;<\/strong><strong><br><\/strong><\/span><\/p>\n<p>\u05d0\u05d9\u05e9\u05d5\u05e8 \u05e2\u05dc \u05e9\u05d9\u05e8\u05d5\u05ea \u05de\u05d9\u05dc\u05d5\u05d0\u05d9\u05dd \u05d1\u05d9\u05d5\u05dd \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4.<\/p>\n<p><strong><span style=\"color: #ff0000\">\u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05e4\u05d8\u05d9\u05e8\u05ea \u05e7\u05e8\u05d5\u05d1<\/span>&nbsp;<\/strong><br>\u05d0\u05d9\u05e9\u05d5\u05e8 \u05e8\u05e9\u05de\u05d9 \u05e2\u05dc \u05e4\u05d8\u05d9\u05e8\u05ea \u05e7\u05e8\u05d5\u05d1 \u05de\u05e9\u05e4\u05d7\u05d4 \u05de\u05d3\u05e8\u05d2\u05d4 \u05e8\u05d0\u05e9\u05d5\u05e0\u05d4.<\/p>\n<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 91.4375px\"><strong>\u05d4\u05d0\u05d2\u05e8\u05d4 \u05ea\u05d5\u05d7\u05d6\u05e8 \u05d1\u05e0\u05d9\u05db\u05d5\u05d9 10%&nbsp;<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 91.4375px\">\n<td style=\"width: 230.883px;text-align: center;height: 91.4375px\">\u05d1\u05e7\u05e9\u05ea \u05d4\u05d7\u05d6\u05e8 \u05e2\u05e7\u05d1 \u05d0\u05d9 \u05e2\u05de\u05d9\u05d3\u05d4 \u05d1\u05d4\u05e6\u05dc\u05d7\u05d4 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05de\u05e1\u05db\u05de\u05ea \u05d1\u05e7\u05d5\u05e8\u05e1 \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8<\/td>\n<td style=\"width: 240.656px;text-align: center;height: 91.4375px\">\u05e2\u05d3 14 \u05d9\u05de\u05d9 \u05e2\u05e1\u05e7\u05d9\u05dd \u05d8\u05e8\u05dd \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05ea.<\/td>\n<td style=\"width: 246px;text-align: center;height: 91.4375px\"><span style=\"text-decoration: underline\"><span style=\"color: #ff0000;text-decoration: underline\"><strong>\u05e2\u05dc \u05d4\u05e0\u05d1\u05d7\u05df \u05dc\u05d3\u05d0\u05d5\u05d2 \u05db\u05d9 \u05de\u05d5\u05e1\u05d3 \u05d4\u05dc\u05d9\u05de\u05d5\u05d3\u05d9\u05dd \u05d9\u05e2\u05d1\u05d9\u05e8 \u05d3\u05d9\u05d5\u05d5\u05d7 \u05dc\u05dc\u05e9\u05db\u05d4 \u05d1\u05d3\u05d1\u05e8 \u05d4\u05e6\u05d9\u05d5\u05df \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05de\u05e1\u05db\u05de\u05ea \u05d5\u05d6\u05d0\u05ea 14 \u05d9\u05de\u05d9 \u05e2\u05e1\u05e7\u05d9\u05dd \u05d8\u05e8\u05dd \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e2\u05d9\u05d5\u05e0\u05d9\u05ea<\/strong><\/span><\/span><\/td>\n<td style=\"width: 240.656px;text-align: center;height: 91.4375px\"><strong>\u05d4\u05d0\u05d2\u05e8\u05d4 \u05ea\u05d5\u05d7\u05d6\u05e8, \u05d1\u05e0\u05d9\u05db\u05d5\u05d9 10%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"font-size: 16px\">\n<p style=\"direction: rtl\">\n<\/p><\/div>\n<p style=\"direction: rtl\"><span style=\"font-weight: bold;font-size: 14pt\">\u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05dc\u05e9\u05e0\u05ea 2026-27 &#8211; \u05de\u05e0\u05d4\u05dc \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8 (\u05e1\u05d5\u05d2 1+2)&nbsp;<\/span><\/p>\n<p style=\"direction: rtl\"><span style=\"font-size: 16px\"><span style=\"font-weight: 700\">\u05d3\u05e6\u05de\u05d1\u05e8 | <\/span><\/span><span style=\"font-weight: 700;font-size: 16px\">29.12.26 | <\/span><span style=\"font-weight: 700;font-size: 16px\">\u05d9&quot;\u05d8 \u05d8\u05d1\u05ea, \u05d4\u05ea\u05e9\u05e4&quot;\u05d6 | <\/span><span style=\"font-weight: 700;font-size: 16px\">\u05e9\u05dc\u05d9\u05e9\u05d9<\/span><\/p>\n<p style=\"direction: rtl\"><span style=\"color: var( --e-global-color-secondary );font-size: 12pt;font-weight: bold\">\u05de\u05e8\u05e5 | 3.3.2027 | \u05db&quot;\u05d3 \u05d1\u05d0\u05d3\u05e8 \u05d0' \u05d4\u05ea\u05e9\u05e4&quot;\u05d6 | \u05e8\u05d1\u05d9\u05e2\u05d9<\/span><\/p>\n<p style=\"direction: rtl\"><span style=\"color: var( --e-global-color-secondary );font-size: 12pt;font-weight: bold\">\u05d9\u05d5\u05e0\u05d9 | 16.6.2027 | \u05d9&quot;\u05d0 \u05d1\u05e1\u05d9\u05d5\u05df \u05d4\u05ea\u05e9\u05e4&quot;\u05d6 | \u05e8\u05d1\u05d9\u05e2\u05d9<\/span><\/p>\n<p style=\"direction: rtl\"><span style=\"color: var( --e-global-color-secondary );font-size: 12pt;font-weight: bold\">\u05e1\u05e4\u05d8\u05de\u05d1\u05e8 | 12.9.2027 | \u05d9' \u05d1\u05d0\u05dc\u05d5\u05dc \u05d4\u05ea\u05e9\u05e4&quot;\u05d6 | \u05e8\u05d0\u05e9\u05d5\u05df<\/span><\/p>\n<p style=\"direction: rtl\"><span style=\"color: var( --e-global-color-secondary );font-size: 12pt;font-weight: bold\">\u05d3\u05e6\u05de\u05d1\u05e8 | 5.12.2027 | \u05d4' \u05d1\u05db\u05e1\u05dc\u05d5 \u05d4\u05ea\u05e9\u05e4&quot;\u05d7 | \u05e8\u05d0\u05e9\u05d5\u05df<\/span><\/p>\n<p style=\"direction: rtl\"><br><\/p>\n<p style=\"direction: rtl\"><span style=\"font-weight: bold;font-size: 14pt\">\u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05dc\u05e9\u05e0\u05ea&nbsp;<\/span><span style=\"font-size: 18.6667px;font-weight: 700\">2026-27<\/span><span style=\"font-weight: bold;font-size: 14pt\">&nbsp;&#8211; \u05d7\u05e9\u05d1\u05d5\u05e0\u05d0\u05d9 \u05d1\u05db\u05d9\u05e8 (\u05e1\u05d5\u05d2 3)<\/span><\/p>\n<p style=\"direction: rtl\"><span style=\"font-size: 16px\"><b>\u05d3\u05e6\u05de\u05d1\u05e8 |&nbsp;<\/b><\/span><b style=\"font-size: 16px\">29.12.26 |&nbsp;<\/b><b style=\"font-size: 16px\">\u05d9&quot;\u05d8 \u05d8\u05d1\u05ea, \u05d4\u05ea\u05e9\u05e4&quot;\u05d6 |&nbsp;<\/b><b style=\"font-size: 16px\">\u05e9\u05dc\u05d9\u05e9\u05d9<\/b><\/p>\n<p style=\"direction: rtl\"><span style=\"font-size: 12pt;font-weight: bold\">\u05d9\u05d5\u05e0\u05d9 | 16.6.2027 | \u05d9&quot;\u05d0 \u05d1\u05e1\u05d9\u05d5\u05df \u05d4\u05ea\u05e9\u05e4&quot;\u05d6 | \u05e8\u05d1\u05d9\u05e2\u05d9<\/span><\/p>\n<div>\n<p style=\"direction: rtl\"><span style=\"font-size: 12pt;font-weight: bold\">\u05d3\u05e6\u05de\u05d1\u05e8 | 5.12.2027 | \u05d4' \u05d1\u05db\u05e1\u05dc\u05d5 \u05d4\u05ea\u05e9\u05e4&quot;\u05d7 | \u05e8\u05d0\u05e9\u05d5\u05df<\/span><\/p>\n<p><span style=\"font-size: 12pt;font-weight: bold\"><br><\/span><\/p>\n<\/div>\n<p style=\"direction: rtl\"><b style=\"font-size: 12pt\">\u05d1\u05d9\u05d5\u05dd \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d9\u05e9 \u05dc\u05d4\u05e6\u05d8\u05d9\u05d9\u05d3 \u05d1\u05e4\u05e8\u05d9\u05d8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd:<\/b><\/p>\n<p style=\"color: #7a7a7a;font-size: 16px;direction: rtl\"><span style=\"font-size: 12pt\"><span style=\"font-weight: 400\">\u05ea\u05e2\u05d5\u05d3\u05d4 \u05de\u05d6\u05d4\u05d4 (\u05ea\u05e2\u05d5\u05d3\u05ea \u05d6\u05d4\u05d5\u05ea \/ \u05d3\u05e8\u05db\u05d5\u05df \/ \u05e8\u05d9\u05e9\u05d9\u05d5\u05df \u05e0\u05d4\u05d9\u05d2\u05d4)<br><\/span><span style=\"font-weight: 400\">\u05de\u05d7\u05e9\u05d1\u05d5\u05df<br><\/span><span style=\"font-weight: 400\">\u05db\u05dc\u05d9 \u05db\u05ea\u05d9\u05d1\u05d4<br><\/span><span style=\"font-weight: 400\">\u05e9\u05e2\u05d5\u05df \u2013 \u05d0\u05d9\u05e0\u05e0\u05d5 \u05de\u05d0\u05e4\u05e9\u05e8\u05d9\u05dd \u05dc\u05d4\u05e9\u05ea\u05de\u05e9 \u05d1\u05d8\u05dc\u05e4\u05d5\u05df \u05d4\u05e0\u05d9\u05d9\u05d3 \u05d1\u05ea\u05d5\u05e8 \u05e9\u05e2\u05d5\u05df <\/span><span style=\"font-weight: 400\">\u05de\u05d0\u05d7\u05e8 \u05d5\u05d4\u05d0\u05d5\u05dc\u05dd \u05de\u05de\u05d5\u05d6\u05d2, \u05de\u05d5\u05de\u05dc\u05e5 \u05dc\u05d4\u05d1\u05d9\u05d0 \u05d6'\u05e7\u05d8 \u05d0\u05d5 \u05dc\u05d1\u05d5\u05e9 \u05e2\u05dc\u05d9\u05d5\u05df \u05de\u05e1\u05d5\u05d2 \u05db\u05dc\u05e9\u05d4\u05d5.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt\"><span style=\"font-weight: 400\">\u05e0\u05d1\u05d7\u05df, \u05e9\u05d1\u05d7\u05d9\u05e0\u05ea\u05d5 \u05ea\u05d9\u05e4\u05e1\u05dc \u05e2\u05e7\u05d1 \u05d4\u05e2\u05ea\u05e7\u05d4 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4, \u05dc\u05d0 \u05d9\u05d5\u05e8\u05e9\u05d4 \u05dc\u05e9\u05d5\u05d1 \u05d5\u05dc\u05d4\u05d9\u05d1\u05d7\u05df, \u05d0\u05dc\u05d0 \u05d1\u05de\u05d5\u05e2\u05d3 \u05e9\u05dc\u05d0\u05d7\u05e8 \u05d4\u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d0<br><\/span><span style=\"font-weight: 400\">\u05d1\u05ea\u05db\u05d5\u05e3 \u05dc\u05de\u05d5\u05e2\u05d3 \u05e9\u05d1\u05d5 \u05e0\u05d1\u05d7\u05df.9<\/span><\/span><\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7a3d66 elementor-button-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-form\" data-id=\"b7a3d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;\\u05d4\\u05d1\\u05d0&quot;,&quot;step_previous_label&quot;:&quot;\\u05d4\\u05e7\\u05d5\\u05d3\\u05dd&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"\u05d8\u05d5\u05e4\u05e1 \u05d7\u05d3\u05e9\" aria-label=\"\u05d8\u05d5\u05e4\u05e1 \u05d7\u05d3\u05e9\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2264\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"b7a3d66\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd \u05d7\u05d3\u05e9\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2264\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u05e9\u05dd \u05de\u05dc\u05d0\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u05d4\u05e7\u05dc\u05d3 \u05db\u05d0\u05df\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-email elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u05d8\u05dc\u05e4\u05d5\u05df \u05e0\u05d9\u05d9\u05d3\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u05d4\u05e7\u05dc\u05d3 \u05db\u05d0\u05df\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"\u05de\u05d5\u05ea\u05e8 \u05dc\u05d4\u05e9\u05ea\u05de\u05e9 \u05e8\u05e7 \u05d1\u05de\u05e1\u05e4\u05e8\u05d9\u05dd \u05d5\u05ea\u05d5\u05d5\u05d9 \u05d8\u05dc\u05e4\u05d5\u05df (#, -, *, \u05d5\u05db\u05d5&#039;).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-upload elementor-field-group elementor-column elementor-field-group-message elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u05d4\u05e2\u05dc\u05d0\u05ea \u05ea\u05e2\u05d5\u05d3\u05d4 \u05de\u05d6\u05d4\u05d4\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input type=\"file\" name=\"form_fields[message]\" id=\"form-field-message\" class=\"elementor-field elementor-size-sm  elementor-upload-field\" required=\"required\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05e9\u05dc\u05d9\u05d7\u05d4<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\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-65569ae elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65569ae\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aeace48 elementor-hidden-desktop\" data-id=\"aeace48\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57bbdda ecs-nav-layout-horizontal e--pointer-underline e--animation-fade elementor-nav-menu--dropdown-tablet elementor-nav-menu--toggle elementor-nav-menu--burger ecs-toggle-align-center elementor-widget elementor-widget-nav-menu\" data-id=\"57bbdda\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u05ea\u05e4\u05e8\u05d9\u05d8\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-57bbdda\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2278\"><a href=\"#onus\" class=\"elementor-item elementor-item-anchor\">\u05d0\u05d5\u05d3\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2279\"><a href=\"#contactus\" class=\"elementor-item elementor-item-anchor\">\u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2280\"><a href=\"#privat\" class=\"elementor-item elementor-item-anchor\">\u05d0\u05d9\u05d6\u05d5\u05e8 \u05d0\u05d9\u05e9\u05d9<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2281\"><a href=\"#text\" class=\"elementor-item elementor-item-anchor\">\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\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<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-57bbdda\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2278\"><a href=\"#onus\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">\u05d0\u05d5\u05d3\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2279\"><a href=\"#contactus\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">\u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2280\"><a href=\"#privat\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">\u05d0\u05d9\u05d6\u05d5\u05e8 \u05d0\u05d9\u05e9\u05d9<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2281\"><a href=\"#text\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\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-84b51c3 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"84b51c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1! \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05e0\u05d1\u05d7\u05df\/\u05ea \u05d9\u05e7\u05e8\/\u05d4, \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05d9\u05e0\u05d5\n\u05d0\u05e4\u05e9\u05e8\u05d9 \u05d0\u05da \u05d5\u05e8\u05e7 \u05dc\u05d0\u05d7\u05e8 \u05db\u05e0\u05d9\u05e1\u05d4 \u05e2\u05dd \u05e9\u05dd \u05de\u05e9\u05ea\u05de\u05e9 \u05d5\u05e1\u05d9\u05e1\u05de\u05d0 \u05e9\u05dc\n\u05d4\u05e0\u05d1\u05d7\u05e0\/\u05ea \u05d1\u05dc\u05d1\u05d3. \n\u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05d1\u05e6\u05e2 \u05e8\u05d9\u05e9\u05d5\u05dd \u05e2\u05d1\u05d5\u05e8 \u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05d0\u05d7\u05e8\u05d9\u05dd.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fab737b elementor-widget elementor-widget-heading\" data-id=\"fab737b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05dc\u05e9\u05e0\u05ea 2023<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b08ae8 elementor-widget elementor-widget-text-editor\" data-id=\"3b08ae8\" data-element_type=\"widget\" data-e-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\t<p><strong>\u05ea\u05e7\u05d5\u05e4\u05ea \u05d4\u05d4\u05e8\u05e9\u05de\u05d4<\/strong><\/p>\n<p><span style=\"font-weight: 400\">\u05de\u05d5\u05e2\u05d3\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05de\u05ea\u05e4\u05e8\u05e1\u05de\u05d9\u05dd \u05db\u05d0\u05df \u05d1\u05d0\u05ea\u05e8 \u05d5\u05db\u05df \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05de\u05e4\u05d5\u05e7\u05d7\u05d9\u05dd \u05e2\u05dc \u05d9\u05d3\u05d9 \u05d4\u05dc\u05e9\u05db\u05d4.<br \/><\/span><span style=\"font-weight: 400\">\u05e9\u05d9\u05de\u05d5 \u05dc\u05d1, \u05d4\u05d4\u05e8\u05e9\u05de\u05d4 \u05dc\u05db\u05dc \u05d1\u05d7\u05d9\u05e0\u05d4 \u05de\u05e1\u05ea\u05d9\u05d9\u05de\u05ea \u05db-15 \u05d9\u05de\u05d9\u05dd \u05dc\u05e4\u05e0\u05d9 \u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4. \u05e4\u05e0\u05d9\u05d5\u05ea \u05e9\u05ea\u05d2\u05e2\u05e0\u05d4 \u05dc\u05d0\u05d7\u05e8 \u05de\u05d5\u05e2\u05d3\u00a0<\/span><span style=\"font-weight: 400\">\u05d4\u05e1\u05d2\u05d9\u05e8\u05d4 \u05dc\u05d0 \u05ea\u05d8\u05d5\u05e4\u05dc\u05e0\u05d4.<\/span><\/p>\n<p><span style=\"font-weight: 400\"><strong>\u05d3\u05d7\u05d9\u05d9\u05d4 \u05d5\u05d1\u05d9\u05d8\u05d5\u05dc \u05e8\u05d9\u05e9\u05d5\u05dd<br \/><\/strong><br \/><\/span><span style=\"font-weight: 400\">\u05d1\u05d9\u05d8\u05d5\u05dc \u05e8\u05d9\u05e9\u05d5\u05dd \u05d5\u05d1\u05e7\u05e9\u05d4 \u05dc\u05e7\u05d1\u05dc\u05ea \u05d4\u05d7\u05d6\u05e8, \u05d7\u05dc\u05e7\u05d9 \u05d0\u05d5 \u05de\u05dc\u05d0, \u05dc\u05de\u05d9 \u05e9\u05e0\u05e8\u05e9\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d5\u05dc\u05d0 \u05d4\u05e9\u05ea\u05ea\u05e3 \u05d1\u05d4, \u05ea\u05d9\u05d1\u05d7\u05df \u05d1\u05d4\u05ea\u05d0\u05dd\u00a0<\/span><span style=\"font-weight: 400\">\u05dc&quot;\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4&quot; \u05e9\u05e7\u05d1\u05e2\u05d4 \u05d4\u05dc\u05e9\u05db\u05d4.<br \/><\/span><\/p>\n<p>\u00a0<\/p>\n<p><span style=\"font-weight: 400\">*\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05ea\u05ea\u05e7\u05d9\u05d9\u05dd \u05d1\u05d1\u05e0\u05d9\u05d9\u05e0\u05d9 \u05d4\u05d0\u05d5\u05de\u05d4 \u05d1\u05d9\u05e8\u05d5\u05e9\u05dc\u05d9\u05dd, \u05e9\u05d3' \u05e9\u05d6&quot;\u05e8 1* .\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05ea\u05d7\u05dc \u05d1\u05e9\u05e2\u05d4 12:00 \u05d1\u05de\u05d3\u05d5\u05d9\u05e7. \u05d4\u05e0\u05db\u05dd\u00a0<\/span><span style=\"font-weight: 400\">\u05de\u05ea\u05d1\u05e7\u05e9\u05d9\u05dd \u05dc\u05d4\u05d2\u05d9\u05e2 \u05db\u05e9\u05e2\u05d4 \u05dc\u05e4\u05e0\u05d9 \u05ea\u05d7\u05d9\u05dc\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05dc\u05e9\u05dd \u05d4\u05ea\u05d0\u05e8\u05d2\u05e0\u05d5\u05ea. \u05de\u05e9\u05da \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 4 \u05e9\u05e2\u05d5\u05ea. \u05d4\u05e0\u05d7\u05d9\u05d5\u05ea \u05d5\u05dc\u05d5\u05d7\u05d5\u05ea \u05d4\u05d6\u05de\u05e0\u05d9\u05dd \u05d4\u05e1\u05d5\u05e4\u05d9\u05d9\u05dd \u05d9\u05e9\u05dc\u05d7\u05d5 \u05dc\u05e0\u05e8\u05e9\u05de\u05d9\u05dd \u05dc\u05e4\u05e0\u05d9 \u05db\u05dc \u05de\u05d5\u05e2\u05d3 .<br \/><\/span><span style=\"font-weight: 400\">\u05de\u05d5\u05e2\u05d3 \u05ea\u05d0\u05e8\u05d9\u05da \u05e2\u05d1\u05e8\u05d9 \u05ea\u05d0\u05e8\u05d9\u05da \u05dc\u05d5\u05e2\u05d6\u05d9 \u05e9\u05e2\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d9\u05d5\u05dd \u05d1\u05e9\u05d1\u05d5\u05e2 \u05e1\u05d8\u05d8\u05d5\u05e1 \u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4<br \/><\/span><span style=\"font-weight: 400\">\u05d3\u05e6\u05de\u05d1\u05e8 \u05db&quot;\u05d0 \u05d1\u05db\u05e1\u05dc\u05d5\u00a0 \u05ea\u05e9\u05e4\u05f4\u05d2 15.12.22 12:00 \u05d9\u05d5\u05dd \u05d7\u05de\u05d9\u05e9\u05d9<br \/><\/span><span style=\"font-weight: 400\">\u05d1\u05d9\u05d5\u05dd \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d9\u05e9 \u05dc\u05d4\u05e6\u05d8\u05d9\u05d9\u05d3 \u05d1\u05e4\u05e8\u05d9\u05d8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd:<br \/><\/span><span style=\"font-weight: 400\">\u05ea\u05e2\u05d5\u05d3\u05d4 \u05de\u05d6\u05d4\u05d4 (\u05ea\u05e2\u05d5\u05d3\u05ea \u05d6\u05d4\u05d5\u05ea \/ \u05d3\u05e8\u05db\u05d5\u05df \/ \u05e8\u05d9\u05e9\u05d9\u05d5\u05df \u05e0\u05d4\u05d9\u05d2\u05d4)<br \/><\/span><span style=\"font-weight: 400\">\u05de\u05d7\u05e9\u05d1\u05d5\u05df<br \/><\/span><span style=\"font-weight: 400\">\u05db\u05dc\u05d9 \u05db\u05ea\u05d9\u05d1\u05d4<br \/><\/span><span style=\"font-weight: 400\">\u05e9\u05e2\u05d5\u05df \u2013 \u05d0\u05d9\u05e0\u05e0\u05d5 \u05de\u05d0\u05e4\u05e9\u05e8\u05d9\u05dd \u05dc\u05d4\u05e9\u05ea\u05de\u05e9 \u05d1\u05d8\u05dc\u05e4\u05d5\u05df \u05d4\u05e0\u05d9\u05d9\u05d3 \u05d1\u05ea\u05d5\u05e8 \u05e9\u05e2\u05d5\u05df <\/span><span style=\"font-weight: 400\">\u05de\u05d0\u05d7\u05e8 \u05d5\u05d4\u05d0\u05d5\u05dc\u05dd \u05de\u05de\u05d5\u05d6\u05d2, \u05de\u05d5\u05de\u05dc\u05e5 \u05dc\u05d4\u05d1\u05d9\u05d0 \u05d6'\u05e7\u05d8 \u05d0\u05d5 \u05dc\u05d1\u05d5\u05e9 \u05e2\u05dc\u05d9\u05d5\u05df \u05de\u05e1\u05d5\u05d2 \u05db\u05dc\u05e9\u05d4\u05d5.<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u05e0\u05d1\u05d7\u05df, \u05e9\u05d1\u05d7\u05d9\u05e0\u05ea\u05d5 \u05ea\u05d9\u05e4\u05e1\u05dc \u05e2\u05e7\u05d1 \u05d4\u05e2\u05ea\u05e7\u05d4 \u05d1\u05d1\u05d7\u05d9\u05e0\u05d4, \u05dc\u05d0 \u05d9\u05d5\u05e8\u05e9\u05d4 \u05dc\u05e9\u05d5\u05d1 \u05d5\u05dc\u05d4\u05d9\u05d1\u05d7\u05df, \u05d0\u05dc\u05d0 \u05d1\u05de\u05d5\u05e2\u05d3 \u05e9\u05dc\u05d0\u05d7\u05e8 \u05d4\u05de\u05d5\u05e2\u05d3 \u05d4\u05d1\u05d0<br \/><\/span><span style=\"font-weight: 400\">\u05d1\u05ea\u05db\u05d5\u05e3 \u05dc\u05de\u05d5\u05e2\u05d3 \u05e9\u05d1\u05d5 \u05e0\u05d1\u05d7\u05df.<\/span><\/p>\n<p><b>\u05dc\u05d4\u05e8\u05e9\u05de\u05d4 \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d9\u05e9 \u05dc\u05e9\u05dc\u05d5\u05d7 \u05de\u05d9\u05d9\u05dc \u05dc\u05db\u05ea\u05d5\u05d1\u05ea \u05d4\u05d1\u05d0\u05d4 shiran@icpas.org.il \u05e2\u05dd \u05d4\u05e4\u05e8\u05d8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd \u05de\u05e6\u05d5\u05e8\u05e4\u05d9\u05dd: \u05e9\u05dd \u05de\u05dc\u05d0, \u05ea.\u05d6 \u05d5\u05d8\u05dc' \u05e0\u05d9\u05d9\u05d3<\/b><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3529903 elementor-button-align-center elementor-hidden-mobile elementor-widget elementor-widget-form\" data-id=\"3529903\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;\\u05d4\\u05d1\\u05d0&quot;,&quot;step_previous_label&quot;:&quot;\\u05d4\\u05e7\\u05d5\\u05d3\\u05dd&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"\u05d8\u05d5\u05e4\u05e1 \u05d7\u05d3\u05e9\" aria-label=\"\u05d8\u05d5\u05e4\u05e1 \u05d7\u05d3\u05e9\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2264\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"3529903\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd \u05d7\u05d3\u05e9\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2264\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u05e9\u05dd \u05de\u05dc\u05d0\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u05d4\u05e7\u05dc\u05d3 \u05db\u05d0\u05df\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-email elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u05d8\u05dc\u05e4\u05d5\u05df \u05e0\u05d9\u05d9\u05d3\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u05d4\u05e7\u05dc\u05d3 \u05db\u05d0\u05df\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"\u05de\u05d5\u05ea\u05e8 \u05dc\u05d4\u05e9\u05ea\u05de\u05e9 \u05e8\u05e7 \u05d1\u05de\u05e1\u05e4\u05e8\u05d9\u05dd \u05d5\u05ea\u05d5\u05d5\u05d9 \u05d8\u05dc\u05e4\u05d5\u05df (#, -, *, \u05d5\u05db\u05d5&#039;).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-upload elementor-field-group elementor-column elementor-field-group-message elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u05d4\u05e2\u05dc\u05d0\u05ea \u05ea\u05e2\u05d5\u05d3\u05d4 \u05de\u05d6\u05d4\u05d4\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input type=\"file\" name=\"form_fields[message]\" id=\"form-field-message\" class=\"elementor-field elementor-size-sm  elementor-upload-field\" required=\"required\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05e9\u05dc\u05d9\u05d7\u05d4<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\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-3a121b9 elementor-widget__width-inherit elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"3a121b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"847\" src=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/11\/picture.jpg\" class=\"attachment-large size-large wp-image-2269\" alt=\"\" srcset=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/11\/picture.jpg 700w, https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/11\/picture-248x300.jpg 248w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\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-62d6c6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62d6c6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div 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href=\"https:\/\/sites.icpas.org.il\/sb\/wp-content\/uploads\/sites\/3\/2026\/04\/%D7%9E%D7%91%D7%97%D7%9F-%D7%9E%D7%A0%D7%94%D7%9C-%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA-%D7%91%D7%9B%D7%99%D7%A8-%D7%9E%D7%95%D7%A2%D7%93-%D7%93%D7%97%D7%95%D7%99-%D7%9E%D7%A8%D7%A5-2026-19-4-2026-%D7%A9%D7%90%D7%9C%D7%95%D7%9F-%D7%94%D7%9E%D7%91%D7%97%D7%9F-%D7%93%D7%A3-%D7%AA%D7%A9%D7%95%D7%91%D7%95%D7%AA-%D7%95%D7%94%D7%A8%D7%97%D7%91%D7%AA-%D7%94%D7%A1%D7%91%D7%A8%D7%99-%D7%94%D7%A4%D7%AA%D7%A8%D7%95%D7%9F.pdf\" target=\"_blank\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea - \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd -  19.4.2026<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05de\u05d9\u05d3\u05e2 \u05e2\u05dc \u05de\u05d5\u05e2\u05d3\u05d9 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d5\u05d4\u05e8\u05e9\u05de\u05d4 \u05d0\u05d5\u05d3\u05d5\u05ea \u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8 \u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea &#8211; \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05d7\u05e9\u05d1\u05d5\u05e0\u05d0\u05d9 \u05d1\u05db\u05d9\u05e8 &#8211; 24.6.2026 \u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea &#8211; \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd &#8211; 24.6.2026 \u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea &#8211; \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd &#8211; 19.4.2026 \u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea &#8211; \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd &#8211; 26.11.2025 \u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea &#8211; \u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u200f\u05de\u05d1\u05d7\u05df \u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd &#8211; 3.7.2025 \u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea &#8211; 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