{"id":2453,"date":"2022-08-08T16:20:33","date_gmt":"2022-08-08T14:20:33","guid":{"rendered":"http:\/\/icpas-org-il-icpastempnm.s672.upress.link\/hs\/?page_id=2229"},"modified":"2023-03-26T11:26:45","modified_gmt":"2023-03-26T09:26:45","slug":"%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","status":"publish","type":"page","link":"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\/","title":{"rendered":"\u05d1\u05d7\u05d9\u05e0\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 &#8211; \u05d7\u05d3\u05e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2453\" class=\"elementor elementor-2453\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f07b96b elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6f07b96b\" data-element_type=\"section\" data-e-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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f8ac92f\" data-id=\"7f8ac92f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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-e7cedca elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"e7cedca\" data-element_type=\"section\" data-e-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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70ce7452\" data-id=\"70ce7452\" 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-79f70188 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"79f70188\" data-element_type=\"widget\" data-e-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\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d1\u05d7\u05d9\u05e0\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\n<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ceeb397 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ceeb397\" 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-50 elementor-top-column elementor-element elementor-element-4e9f9435\" data-id=\"4e9f9435\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b8c8738 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8c8738\" 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-inner-column elementor-element elementor-element-65925e1\" data-id=\"65925e1\" 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-6cd240d ecs-nav-layout-dropdown elementor-nav-menu--toggle elementor-nav-menu--burger ecs-toggle-align-center elementor-widget elementor-widget-nav-menu\" data-id=\"6cd240d\" data-element_type=\"widget\" data-e-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; 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<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-2-6cd240d\" 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\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 class=\"elementor-element elementor-element-6d10530f elementor-widget elementor-widget-spacer\" data-id=\"6d10530f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\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\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-146b3aa\" data-id=\"146b3aa\" 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-468ccb1 elementor-widget elementor-widget-heading\" data-id=\"468ccb1\" 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,\n\u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05d9\u05e0\u05d5 \u05d0\u05e4\u05e9\u05e8\u05d9 \u05d0\u05da \u05d5\u05e8\u05e7 \u05dc\u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05e9\u05d4\u05d5\u05d2\u05e9\u05d5 \u05e2\"\u05d9 \u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05db\u05de\u05d5\u05e2\u05de\u05d3\u05d9\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b22635e elementor-widget elementor-widget-text-editor\" data-id=\"7b22635e\" 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><b>\u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05e7\u05d1\u05dc \u05ea\u05e2\u05d5\u05d3\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05e2\u05dc\u05d9\u05da \u05dc\u05e2\u05d1\u05d5\u05e8 \u05d1\u05d4\u05e6\u05dc\u05d7\u05d4 \u05d0\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d4\u05d1\u05d0\u05d5\u05ea:<\/b><\/p>\n<p>\u05d1\u05d7\u05d9\u05e0\u05d4 \u05e2\u05d9\u05d5\u05e0\u05d9\u05ea \u2013 \u05de\u05e2\u05d1\u05e8 \u05d1\u05e6\u05d9\u05d5\u05df \u05de\u05d9\u05e0\u05d9\u05de\u05dc\u05d9 \u05db\u05dc\u05dc\u05d9 \u05e9\u05dc 60 \u05e0\u05e7\u05d5\u05d3\u05d5\u05ea \u05d5\u05d4\u05e9\u05d2\u05ea \u05e6\u05d9\u05d5\u05df \u05e9\u05dc 50 \u05d5\u05de\u05e2\u05dc\u05d4 \u05d1\u05db\u05dc \u05d0\u05d7\u05d3 \u05de\u05e4\u05e8\u05e7\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4, \u05d3\u05d9\u05e0\u05d9 \u05e2\u05d1\u05d5\u05d3\u05d4 \u05d5\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9.<br \/><br \/><\/p>\n<p><b>\u05ea\u05e0\u05d0\u05d9\u05dd \u05dc\u05d4\u05e8\u05e9\u05de\u05d4 \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05d4\u05e2\u05d9\u05d5\u05e0\u05d9\u05ea:<\/b><\/p>\n<p>\u05d0. \u05de\u05e2\u05d1\u05e8 \u05e7\u05d5\u05e8\u05e1 \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05de\u05d5\u05e1\u05d3 \u05d4\u05e0\u05de\u05e6\u05d0 \u05ea\u05d7\u05ea \u05e4\u05d9\u05e7\u05d5\u05d7 \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc.<\/p>\n<p>\u05d1. \u05de\u05e2\u05d1\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d4 \u05de\u05e1\u05db\u05de\u05ea \u05d1\u05e7\u05d5\u05e8\u05e1 \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05e6\u05d9\u05d5\u05df \u05e9\u05dc 60 \u05dc\u05e4\u05d7\u05d5\u05ea.<\/p>\n<p><b>\u05d1\u05d7\u05d9\u05e0\u05d4 \u05de\u05e2\u05e9\u05d9\u05ea:<\/b><br \/>\u00a0\u05d1\u05e6\u05d9\u05d5\u05df \u05de\u05d9\u05e0\u05d9\u05de\u05dc\u05d9 \u05e9\u05dc 60 \u05e0\u05e7\u05d5\u05d3\u05d5\u05ea.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8c157f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c157f8\" data-element_type=\"section\" data-e-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-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2269f1e\" data-id=\"2269f1e\" 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-c60a73d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c60a73d\" 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\">\u05dc\u05d4\u05e0\u05d7\u05d9\u05d5\u05ea \u05db\u05dc\u05dc\u05d9\u05d5\u05ea \u05dc\u05e0\u05d1\u05d7\u05e0\u05d9\u05dd<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eb12b2 elementor-align-justify elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"4eb12b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2018\/02\/%D7%9E%D7%91%D7%97%D7%9F-%D7%97%D7%A9%D7%91%D7%99-%D7%A9%D7%9B%D7%A8-%D7%91%D7%9B%D7%99%D7%A8%D7%99%D7%9D-%D7%94%D7%A0%D7%97%D7%99%D7%95%D7%AA-%D7%9B%D7%9C%D7%9C%D7%99%D7%95%D7%AA-%D7%9C%D7%A0%D7%91%D7%97%D7%A0%D7%99%D7%9D.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-e9b98cd elementor-widget elementor-widget-text-editor\" data-id=\"e9b98cd\" 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>\u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u05e0\u05e2\u05e8\u05db\u05ea \u05d1\u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05e2\u05dc \u05d0\u05d7\u05ea \u05de\u05ea\u05d5\u05db\u05e0\u05d5\u05ea \u05d4\u05e9\u05db\u05e8 \u05d4\u05e0&quot;\u05dc:<\/strong><\/p>\n<ul>\n<li>&quot;\u05d4\u05e8\u05de\u05d5\u05e0\u05d9 \u05e9\u05db\u05e8&quot; \u05e9\u05dc \u05e1\u05d9\u05e0\u05d0\u05dc \u05de\u05dc\u05dc \u05e4\u05d9\u05d9\u05d5\u05d5\u05d9\u05d9.<\/li>\n<li>&quot;\u05d8\u05e8\u05d9\u05d5&quot; \u05e9\u05dc \u05d1\u05d9\u05ea \u05d4\u05ea\u05d5\u05db\u05e0\u05d4 \u05e2\u05d5\u05e7\u05e5.<\/li>\n<li>&quot;\u05de\u05d9\u05db\u05e4\u05dc&quot; \u05e9\u05dc \u05d1\u05d9\u05ea \u05d4\u05ea\u05d5\u05db\u05e0\u05d4 \u05de\u05d9\u05db\u05e4\u05dc.<\/li>\n<li>&quot;\u05de\u05d9\u05e8\u05d1&quot; \u05e9\u05dc \u05d1\u05d9\u05ea \u05d4\u05ea\u05d5\u05db\u05e0\u05d4 \u05de\u05d9\u05e8\u05d1.<\/li>\n<li>&quot;\u05de\u05dc\u05dd&quot; \u05e9\u05dc \u05de\u05dc\u05dd \u05de\u05e2\u05e8\u05db\u05d5\u05ea.<\/li>\n<li>&quot;\u05e8\u05d9\u05d5\u05d5\u05d7\u05d9\u05ea \u05e9\u05db\u05e8&quot; \u05e9\u05dc &quot;\u05e8\u05d9\u05d5\u05d5\u05d7\u05d9\u05ea \u05e4\u05ea\u05e8\u05d5\u05e0\u05d5\u05ea \u05dc\u05e0\u05d9\u05d4\u05d5\u05dc \u05e2\u05e1\u05e7\u05d9\u05dd&quot;.<\/li>\n<li>&quot;\u05e9\u05db\u05e8 \u05d0\u05de\u05ea&quot; \u05e9\u05dc \u201c\u05d6\u05de\u05df \u05d0\u05de\u05ea\u201d.<\/li>\n<li>&quot;\u05e9\u05e7\u05dc\u05d5\u05dc\u05d9\u05ea&quot; \u05e9\u05dc \u05d1\u05d9\u05ea \u05d4\u05ea\u05d5\u05db\u05e0\u05d4 \u05d8.\u05de.\u05dc.<\/li>\n<\/ul>\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-558b110 elementor-widget elementor-widget-heading\" data-id=\"558b110\" 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\"><b>\u05e0\u05d5\u05e9\u05d0\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea<\/b><br>\n\u05d4\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05de\u05d1\u05d5\u05e1\u05e1\u05d9\u05dd \u05e2\u05dc \u05d4\u05d7\u05d5\u05e7\u05d9\u05dd \u05d5\u05d4\u05ea\u05e7\u05e0\u05d5\u05ea \u05e9\u05ea\u05d7\u05d9\u05dc\u05ea\u05dd \u05d1-31.12.2021 \u05dc\u05db\u05dc \u05d4\u05de\u05d0\u05d5\u05d7\u05e8 \u05d5\u05e2\u05dc\n\u05db\u05dc\u05dc\u05d9 \u05d4\u05de\u05e1, \u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05d4\u05de\u05d5\u05e1\u05d3 \u05dc\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05d4\u05e8\u05dc\u05d5\u05d5\u05e0\u05d8\u05d9\u05d9\u05dd \u05dc\u05e9\u05e0\u05ea \u05d4\u05de\u05e1\n2021 .\u05e0\u05d5\u05e9\u05d0\u05d9 \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05e0\u05d3\u05e8\u05e9\u05d9\u05dd \u05e2\"\u05d9 \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\"\u05d7 \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc, \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d4\u05de\u05e4\u05d5\u05e8\u05e1\u05dd.\n\u05de\u05d9\u05e0\u05d9\u05de\u05d5\u05dd \u05e9\u05e2\u05d5\u05ea \u05d4\u05e7\u05d5\u05e8\u05e1 140 \u05e9\u05e2\u05d5\u05ea.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c49a12a elementor-widget elementor-widget-text-editor\" data-id=\"c49a12a\" 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>\u05de\u05d1\u05e0\u05d4 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4<\/strong><\/p>\n<p>\u05d1\u05d7\u05d9\u05e0\u05d4 \u05e1\u05d2\u05d5\u05e8\u05d4 (&quot;\u05d0\u05de\u05e8\u05d9\u05e7\u05d0\u05d9\u05ea&quot;), \u05d4\u05db\u05d5\u05dc\u05dc\u05d5\u05ea 50 \u05e9\u05d0\u05dc\u05d5\u05ea \u05dc\u05e4\u05d9 \u05d4\u05e4\u05d9\u05e8\u05d5\u05d8 \u05e9\u05dc\u05d4\u05dc\u05df:<\/p>\n<table style=\"width: 104%\" border=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 20.4819%;text-align: center\">\n<p><span style=\"font-size: 12pt;color: #000000\">\u05e4\u05e8\u05e7\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4<\/span><\/p>\n<\/td>\n<td style=\"width: 18.4739%;text-align: center\"><span style=\"font-size: 12pt;color: #000000\">\u05de\u05e1\u05e4\u05e8 \u05e9\u05d0\u05dc\u05d5\u05ea \u05d1\u05e4\u05e8\u05e7<\/span><\/td>\n<td style=\"width: 40.5622%;text-align: center\"><span style=\"font-size: 12pt;color: #000000\">\u05de\u05e1\u05e4\u05e8 \u05d4\u05e9\u05d0\u05dc\u05d5\u05ea \u05d4\u05de\u05d4\u05d5\u05d5\u05ea<\/span><br \/><span style=\"font-size: 12pt;color: #000000\">50%\u00a0\u05de\u05d4\u05e9\u05d0\u05dc\u05d5\u05ea \u05d1\u05e4\u05e8\u05e7<\/span><\/td>\n<td style=\"width: 13.6546%;text-align: center\"><span style=\"font-size: 12pt;color: #000000\">\u05e0\u05d9\u05e7\u05d5\u05d3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4819%;text-align: center\"><span style=\"color: #000000\">\u00a0\u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4<\/span><\/td>\n<td style=\"width: 18.4739%;text-align: center\"><span style=\"color: #000000\">20<\/span><\/td>\n<td style=\"width: 40.5622%;text-align: center\"><span style=\"color: #000000\">10<\/span><\/td>\n<td style=\"width: 13.6546%;text-align: center\"><span style=\"color: #000000\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4819%;text-align: center\"><span style=\"color: #000000\">\u00a0\u05d3\u05d9\u05e0\u05d9 \u05e2\u05d1\u05d5\u05d3\u05d4<\/span><\/td>\n<td style=\"width: 18.4739%;text-align: center\"><span style=\"color: #000000\">18<\/span><\/td>\n<td style=\"width: 40.5622%;text-align: center\"><span style=\"color: #000000\">9<\/span><\/td>\n<td style=\"width: 13.6546%;text-align: center\"><span style=\"color: #000000\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4819%;text-align: center\"><span style=\"color: #000000\">\u00a0\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9<\/span><\/td>\n<td style=\"width: 18.4739%;text-align: center\"><span style=\"color: #000000\">12<\/span><\/td>\n<td style=\"width: 40.5622%;text-align: center\"><span style=\"color: #000000\">6<\/span><\/td>\n<td style=\"width: 13.6546%;text-align: center\"><span style=\"color: #000000\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4819%;text-align: center\"><span style=\"color: #000000\"><strong>\u00a0\u05e1\u05d4&quot;\u05db<\/strong><\/span><\/td>\n<td style=\"width: 18.4739%;text-align: center\"><span style=\"color: #000000\"><strong>50<\/strong><\/span><\/td>\n<td style=\"width: 40.5622%;text-align: center\"><span style=\"color: #000000\"><strong>25<\/strong><\/span><\/td>\n<td style=\"width: 13.6546%;text-align: center\"><span style=\"color: #000000\"><strong>50<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p><strong>*\u05d9\u05e9 \u05dc\u05e2\u05e0\u05d5\u05ea \u05e2\u05dc \u05e2\u05d5\u05d3 5 \u05e9\u05d0\u05dc\u05d5\u05ea \u05e0\u05d5\u05e1\u05e4\u05ea \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05e2\u05d1\u05d5\u05e8 \u05d0\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4<br \/>\u05d6\u05de\u05df \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013\u00a04 \u05e9\u05e2\u05d5\u05ea.\u00a0<\/strong><\/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-a150e15 elementor-widget elementor-widget-heading\" data-id=\"a150e15\" 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\">\u05dc\u05d4\u05e8\u05e9\u05de\u05d4 \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72d9f24 elementor-widget elementor-widget-button\" data-id=\"72d9f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sites.icpas.org.il\/hs\/%D7%91%D7%97%D7%99%D7%A0%D7%95%D7%AA\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-77bf472 elementor-widget elementor-widget-heading\" data-id=\"77bf472\" 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\">\u05dc\u05e2\u05d5\u05dc\u05d9\u05dd \u05d7\u05d3\u05e9\u05d9\u05dd \u05d5\u05dc\u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05d4\u05d6\u05db\u05d0\u05d9\u05dd \u05dc\u05d4\u05e7\u05dc\u05d5\u05ea \u05e0\u05d9\u05ea\u05e0\u05ea \u05ea\u05d5\u05e1\u05e4\u05ea \u05d6\u05de\u05df \u05e9\u05dc 50 \u05d3\u05e7\u05d5\u05ea. \u05dc\u05e4\u05e8\u05d8\u05d9\u05dd \u05e0\u05d5\u05e1\u05e4\u05d9\u05dd<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e844d1 elementor-widget elementor-widget-button\" data-id=\"6e844d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sites.icpas.org.il\/hs\/%D7%9B%D7%9C%D7%9C%D7%99%D7%9D-%D7%9C%D7%9E%D7%AA%D7%9F-%D7%94%D7%A7%D7%9C%D7%95%D7%AA-%D7%91%D7%9E%D7%91%D7%97%D7%9F\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05e4\u05e8\u05d8\u05d9\u05dd \u05e0\u05d5\u05e1\u05e4\u05d9\u05dd \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-583614e elementor-widget elementor-widget-text-editor\" data-id=\"583614e\" 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>* \u05dc\u05e7\u05d1\u05dc\u05ea \u05ea\u05de\u05d9\u05db\u05d4 \u05d1\u05ea\u05d4\u05dc\u05d9\u05da \u05d4\u05e8\u05d9\u05e9\u05d5\u05dd \u05dc\u05d0\u05ea\u05e8 \u05d5\u05dc\u05d1\u05d7\u05d9\u05e0\u05d4 \u05e0\u05d9\u05ea\u05df \u05dc\u05e4\u05e0\u05d5\u05ea<br \/>\u05dc\u05de\u05d5\u05e7\u05d3 \u05d4\u05ea\u05de\u05d9\u05db\u05d4 \u05d1\u05d8\u05dc\u05e4\u05d5\u05df <a href=\"tel:035116601\">03-5116601<\/a><\/p>\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05d1\u05d7\u05d9\u05e0\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05e9\u05d9\u05de\u05d5 \u05dc\u05d1! \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 \u05d0\u05e4\u05e9\u05e8\u05d9 \u05d0\u05da \u05d5\u05e8\u05e7 \u05dc\u05e0\u05d1\u05d7\u05e0\u05d9\u05dd \u05e9\u05d4\u05d5\u05d2\u05e9\u05d5 \u05e2&quot;\u05d9 \u05de\u05d5\u05e1\u05d3\u05d5\u05ea \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05db\u05de\u05d5\u05e2\u05de\u05d3\u05d9\u05dd \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4. \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05e7\u05d1\u05dc \u05ea\u05e2\u05d5\u05d3\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05e2\u05dc\u05d9\u05da \u05dc\u05e2\u05d1\u05d5\u05e8 \u05d1\u05d4\u05e6\u05dc\u05d7\u05d4 \u05d0\u05ea \u05d4\u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d4\u05d1\u05d0\u05d5\u05ea: \u05d1\u05d7\u05d9\u05e0\u05d4 \u05e2\u05d9\u05d5\u05e0\u05d9\u05ea \u2013 \u05de\u05e2\u05d1\u05e8 \u05d1\u05e6\u05d9\u05d5\u05df \u05de\u05d9\u05e0\u05d9\u05de\u05dc\u05d9 \u05db\u05dc\u05dc\u05d9 \u05e9\u05dc 60 \u05e0\u05e7\u05d5\u05d3\u05d5\u05ea \u05d5\u05d4\u05e9\u05d2\u05ea \u05e6\u05d9\u05d5\u05df \u05e9\u05dc 50 \u05d5\u05de\u05e2\u05dc\u05d4 \u05d1\u05db\u05dc \u05d0\u05d7\u05d3 \u05de\u05e4\u05e8\u05e7\u05d9 \u05d4\u05d1\u05d7\u05d9\u05e0\u05d4 \u2013 \u05de\u05e1 [&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":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"class_list":["post-2453","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages\/2453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/comments?post=2453"}],"version-history":[{"count":15,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages\/2453\/revisions"}],"predecessor-version":[{"id":2698,"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/pages\/2453\/revisions\/2698"}],"wp:attachment":[{"href":"https:\/\/sites.icpas.org.il\/hs\/wp-json\/wp\/v2\/media?parent=2453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}