{"id":2456,"date":"2022-08-10T12:01:33","date_gmt":"2022-08-10T10:01:33","guid":{"rendered":"http:\/\/icpas-org-il-icpastempnm.s672.upress.link\/hs\/?page_id=2263"},"modified":"2023-03-26T11:40:44","modified_gmt":"2023-03-26T09:40:44","slug":"%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","status":"publish","type":"page","link":"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\/","title":{"rendered":"\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8 &#8211; \u05d7\u05d3\u05e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2456\" class=\"elementor elementor-2456\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section data-dce-background-image-url=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/Artboard-1-copy-2.png\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7734cda8 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7734cda8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-14082c40\" data-id=\"14082c40\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#C5B371\" data-dce-background-overlay-color=\"#01010200\" class=\"elementor-section elementor-top-section elementor-element elementor-element-19a01b12 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"19a01b12\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-21bb490f\" data-id=\"21bb490f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50c33777 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"50c33777\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8 \u05dc\u05e9\u05e0\u05ea 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33ca156d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33ca156d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3375a88e\" data-id=\"3375a88e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7144f6b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7144f6b0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div 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tabindex=\"0\" aria-label=\"\u05db\u05e4\u05ea\u05d5\u05e8 \u05e4\u05ea\u05d9\u05d7\u05ea \u05ea\u05e4\u05e8\u05d9\u05d8\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">\u05ea\u05e4\u05e8\u05d9\u05d8<\/span>\n\t\t<\/div>\n\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-1524e85f\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2517\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%91%d7%97%d7%99%d7%a0%d7%aa-%d7%97%d7%a9%d7%91-%d7%a9%d7%9b%d7%a8-%d7%91%d7%9b%d7%99%d7%a8-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05d1\u05d7\u05d9\u05e0\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2518\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%99%d7%93%d7%a2-%d7%a2%d7%9c-%d7%9e%d7%95%d7%a2%d7%93%d7%99-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%95%d7%94%d7%a8%d7%a9%d7%9e%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05d9\u05d3\u05e2 \u05e2\u05dc \u05de\u05d5\u05e2\u05d3\u05d9 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u05d5\u05d4\u05e8\u05e9\u05de\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2519\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9b%d7%9c%d7%9c%d7%99%d7%9d-%d7%9c%d7%94%d7%97%d7%96%d7%a8-%d7%90%d7%92%d7%a8%d7%aa-%d7%91%d7%97%d7%99%d7%a0%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05db\u05dc\u05dc\u05d9\u05dd \u05dc\u05d4\u05d7\u05d6\u05e8 \u05d0\u05d2\u05e8\u05ea \u05d1\u05d7\u05d9\u05e0\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2520\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%aa%d7%9f-%d7%94%d7%a7%d7%9c%d7%95%d7%aa-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05ea\u05df \u05d4\u05e7\u05dc\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2521\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a0%d7%95%d7%94%d7%9c-%d7%94%d7%92%d7%a9%d7%aa-%d7%a2%d7%a8%d7%a2%d7%95%d7%a8-%d7%a2%d7%9c-%d7%a6%d7%99%d7%95%d7%9f-%d7%9c%d7%91%d7%97%d7%99%d7%a0%d7%94-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e0\u05d5\u05d4\u05dc \u05d4\u05d2\u05e9\u05ea \u05e2\u05e8\u05e2\u05d5\u05e8 \u05e2\u05dc \u05e6\u05d9\u05d5\u05df \u05dc\u05d1\u05d7\u05d9\u05e0\u05d4<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2522\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%9e%d7%90%d7%92%d7%a8-%d7%91%d7%97%d7%99%d7%a0%d7%95%d7%aa-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05d0\u05d2\u05e8 \u05d1\u05d7\u05d9\u05e0\u05d5\u05ea \u2013 \u05d7\u05d3\u05e9<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2523\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a7%d7%95%d7%91%d7%a6%d7%99-%d7%97%d7%a7%d7%99%d7%a7%d7%94-%d7%9e%d7%90%d7%95%d7%a9%d7%a8%d7%99%d7%9d-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e7\u05d5\u05d1\u05e6\u05d9 \u05d7\u05e7\u05d9\u05e7\u05d4 \u05de\u05d0\u05d5\u05e9\u05e8\u05d9\u05dd<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2524\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a1%d7%99%d7%9c%d7%91%d7%95%d7%a1-%d7%95%d7%98%d7%91%d7%9c%d7%90%d7%95%d7%aa-%d7%a2%d7%96%d7%a8-%d7%97%d7%93%d7%a9\/\" class=\"elementor-item\" tabindex=\"-1\">\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac35386 elementor-widget elementor-widget-spacer\" data-id=\"2ac35386\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-134f6e2a\" data-id=\"134f6e2a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70c40ffe elementor-widget elementor-widget-text-editor\" data-id=\"70c40ffe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u05d4\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05dc\u05e9\u05e0\u05ea 2023 \u05de\u05d1\u05d5\u05e1\u05e1 \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\/2022 \u05dc\u05db\u05dc \u05d4\u05de\u05d0\u05d5\u05d7\u05e8 \u05d5\u05e2\u05dc \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 2022.<br \/>\u05e0\u05d5\u05e9\u05d0\u05d9 \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05e0\u05d3\u05e8\u05e9\u05d9\u05dd \u05e2&quot;\u05d9 \u05dc\u05e9\u05db\u05ea \u05e8\u05d5&quot;\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. \u05de\u05d9\u05e0\u05d9\u05de\u05d5\u05dd \u05e9\u05e2\u05d5\u05ea \u05d4\u05e7\u05d5\u05e8\u05e1 140 \u05e9\u05e2\u05d5\u05ea<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b3e7a5f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3e7a5f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-41d79b3\" data-id=\"41d79b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b7241b elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"8b7241b\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ca065de\" data-id=\"ca065de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-456951e elementor-vertical-align-middle elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"456951e\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t01.01.2023\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05dc\u05e9\u05e0\u05ea 2023\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e9dfda elementor-widget elementor-widget-button\" data-id=\"4e9dfda\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1-\u05d7\u05e9\u05d1\u05d9-\u05e9\u05db\u05e8-\u05d1\u05db\u05d9\u05e8\u05d9\u05dd-\u05dc\u05e9\u05e0\u05ea-2023.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05e4\u05e8\u05d8\u05d9\u05dd<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-554c45d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"554c45d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9769603\" data-id=\"9769603\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d2a4ab elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"9d2a4ab\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c40d779\" data-id=\"c40d779\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddc0490 elementor-vertical-align-middle elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"ddc0490\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t01.01.2023\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 - \u05e9\u05e0\u05ea \u05d4\u05de\u05e1 2022 - \u05dc\u05de\u05d1\u05d7\u05e0\u05d9 2023\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ce2ad elementor-widget elementor-widget-button\" data-id=\"77ce2ad\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea-\u05de\u05e1-\u05d4\u05db\u05e0\u05e1\u05d4-\u05e9\u05e0\u05ea-\u05d4\u05de\u05e1-2022-\u05dc\u05de\u05d1\u05d7\u05e0\u05d9-\u05e9\u05e0\u05ea-2023.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05e4\u05e8\u05d8\u05d9\u05dd<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dc6541b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc6541b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-393c77a\" data-id=\"393c77a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c874065 elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"c874065\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0aa3f7f\" data-id=\"0aa3f7f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-793c237 elementor-vertical-align-middle elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"793c237\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t01.01.2023\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05d4\u05d1\u05d9\u05d8\u05d5\u05d7 \u05d4\u05dc\u05d0\u05d5\u05de\u05d9 - \u05e9\u05e0\u05ea \u05d4\u05de\u05e1 2022 - \u05dc\u05de\u05d1\u05d7\u05e0\u05d9 2023\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dcbf07 elementor-widget elementor-widget-button\" data-id=\"4dcbf07\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea-\u05d4\u05d1\u05d9\u05d8\u05d5\u05d7-\u05d4\u05dc\u05d0\u05d5\u05de\u05d9-\u05e9\u05e0\u05ea-\u05d4\u05de\u05e1-2022-\u05dc\u05de\u05d1\u05d7\u05e0\u05d9-\u05e9\u05e0\u05ea-2023.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05e4\u05e8\u05d8\u05d9\u05dd<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8 \u05dc\u05e9\u05e0\u05ea 2023 \u05d4\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05dc\u05e9\u05e0\u05ea 2023 \u05de\u05d1\u05d5\u05e1\u05e1 \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\/2022 \u05dc\u05db\u05dc \u05d4\u05de\u05d0\u05d5\u05d7\u05e8 \u05d5\u05e2\u05dc \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 2022.\u05e0\u05d5\u05e9\u05d0\u05d9 \u05d4\u05dc\u05d9\u05de\u05d5\u05d3 \u05d4\u05e0\u05d3\u05e8\u05e9\u05d9\u05dd \u05e2&quot;\u05d9 \u05dc\u05e9\u05db\u05ea \u05e8\u05d5&quot;\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. \u05de\u05d9\u05e0\u05d9\u05de\u05d5\u05dd \u05e9\u05e2\u05d5\u05ea \u05d4\u05e7\u05d5\u05e8\u05e1 140 \u05e9\u05e2\u05d5\u05ea 01.01.2023 \u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05dc\u05e9\u05e0\u05ea 2023 \u05dc\u05e4\u05e8\u05d8\u05d9\u05dd 01.01.2023 \u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1 \u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea \u05e2\u05d6\u05e8 - \u05d7\u05d3\u05e9 - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sites.icpas.org.il\/hs\/\u05e1\u05d9\u05dc\u05d1\u05d5\u05e1-\u05d5\u05d8\u05d1\u05dc\u05d0\u05d5\u05ea-\u05e2\u05d6\u05e8-\u05d7\u05d3\u05e9\/\" \/>\n<meta property=\"og:locale\" content=\"he_IL\" \/>\n<meta property=\"og:type\" 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