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elementor-item-anchor\" tabindex=\"-1\">\u05d0\u05d6\u05d5\u05e8 \u05d0\u05d9\u05e9\u05d9<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-424\"><a href=\"\/hs\/\u05d1\u05d3\u05d9\u05e7\u05ea-\u05ea-\u05d6\/?update=1\" class=\"elementor-sub-item\" tabindex=\"-1\">\u05e2\u05d3\u05db\u05d5\u05df \u05e4\u05e8\u05d8\u05d9\u05dd<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-428\"><a href=\"https:\/\/sites.icpas.org.il\/hs\/%d7%a4%d7%a8%d7%98%d7%99-%d7%94%d7%a1%d7%9e%d7%9b%d7%94-%d7%a9%d7%9c%d7%99\/\" class=\"elementor-sub-item\" tabindex=\"-1\">\u05e4\u05e8\u05d8\u05d9 \u05d4\u05e1\u05de\u05db\u05d4 \u05e9\u05dc\u05d9<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4065\"><a href=\"https:\/\/icpas.org.il\/%d7%9e%d7%97%d7%9c%d7%a7%d7%aa-%d7%94%d7%a9%d7%9e%d7%94-%d7%a9%d7%9c-%d7%9c%d7%a9%d7%9b%d7%aa-%d7%a8%d7%95%d7%90%d7%99-%d7%97%d7%a9%d7%91%d7%95%d7%9f-%d7%91%d7%99%d7%a9%d7%a8%d7%90%d7%9c\/\" class=\"elementor-item\" tabindex=\"-1\">\u05de\u05e8\u05db\u05d6 \u05d4\u05e9\u05de\u05d4 \u05e9\u05dc \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df<\/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-6db8d653 elementor-widget elementor-widget-spacer\" data-id=\"6db8d653\" 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-7eecf69d\" data-id=\"7eecf69d\" 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-859917b elementor-widget elementor-widget-text-editor\" data-id=\"859917b\" 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>\u05db\u05d7\u05d1\u05e8 \u05d1\u201d\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u05d9\u05e9 \u05dc\u05da \u05d0\u05e4\u05e9\u05e8\u05d5\u05ea \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05de\u05d2\u05d5\u05d5\u05df \u05d4\u05d8\u05d1\u05d5\u05ea \u05d0\u05d9\u05e9\u05d9\u05d5\u05ea, \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d5\u05ea \u05d5\u05e4\u05e0\u05e1\u05d9\u05d5\u05e0\u05d9\u05d5\u05ea \u05dc\u05da \u05d5\u05dc\u05de\u05e9\u05e4\u05d7\u05ea\u05da, \u05db\u05de\u05d5 \u05d2\u05dd \u05de\u05d0\u05d9\u05e8\u05d5\u05e2\u05d9 \u05ea\u05e8\u05d1\u05d5\u05ea \u05de\u05d5\u05e9\u05e7\u05e2\u05d9\u05dd. \u05d0\u05e0\u05d5 \u05de\u05d6\u05de\u05d9\u05e0\u05d9\u05dd \u05d0\u05d5\u05ea\u05da \u05dc\u05d1\u05d7\u05d5\u05e8 \u05d0\u05ea \u05de\u05d4 \u05e9\u05de\u05ea\u05d0\u05d9\u05dd \u05dc\u05da \u05d0\u05d5 \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05d4\u05db\u05d5\u05dc.<\/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-6ce5877 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ce5877\" 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-no\">\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-inner-column elementor-element elementor-element-7e2cf95\" data-id=\"7e2cf95\" 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-0145962 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0145962\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05d8\u05d1\u05d5\u05ea \u05e6\u05e8\u05db\u05e0\u05d9\u05d5\u05ea \u05d5\u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d5\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78776e0 elementor-align-justify elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"78776e0\" 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:\/\/www.benefit-icpas.co.il\/\" 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 \u05e0\u05d5\u05e1\u05e4\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<div class=\"elementor-element elementor-element-573e50f1 elementor-widget elementor-widget-text-editor\" data-id=\"573e50f1\" 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<h4>\u05de\u05d2\u05d5\u05d5\u05df \u05e8\u05d7\u05d1 \u05d5\u05d0\u05d8\u05e8\u05e7\u05d8\u05d9\u05d1\u05d9 \u05e9\u05dc \u05d4\u05d8\u05d1\u05d5\u05ea \u05e6\u05e8\u05db\u05e0\u05d9\u05d5\u05ea, \u05db\u05de\u05d5 \u05d2\u05dd \u05d0\u05d9\u05e8\u05d5\u05e2\u05d9\u05dd \u05d5\u05e1\u05d5\u05e4\u05d9 \u05e9\u05d1\u05d5\u05e2 \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d9\u05dd \u05d5\u05db\u05e0\u05e1\u05d9\u05dd \u05d1\u05de\u05d7\u05d9\u05e8\u05d9\u05dd \u05de\u05d5\u05d6\u05dc\u05d9\u05dd.<\/h4>\n<p><strong>\u05de\u05d1\u05e6\u05e2 \u05ea\u05d5\u05d5\u05d9 \u05e9\u05d9 \u05dc\u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 \u05d4\u05d7\u05d1\u05e8 \u05d1&quot;\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8&quot;.<\/strong><\/p>\n<p><strong>\u05d4\u05d8\u05d1\u05ea \u05d1\u05e0\u05e7 \u05dc\u05d0\u05d5\u05de\u05d9<\/strong>\u00a0| \u05d1\u05de\u05e1\u05d2\u05e8\u05ea \u05e9\u05d9\u05ea\u05d5\u05e3 \u05d4\u05e4\u05e2\u05d5\u05dc\u05d4 \u05e2\u05dd \u05d1\u05e0\u05e7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05ea\u05d5\u05db\u05dc\u05d5 \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05d2\u05d5\u05d5\u05df \u05d4\u05d8\u05d1\u05d5\u05ea \u05db\u05d2\u05d5\u05df:<\/p>\n\n<ul>\n\t<li>\u05d0\u05e4\u05dc\u05d9\u05e7\u05e6\u05d9\u05d9\u05ea \u05d4\u05d1\u05e0\u05e7\u05d0\u05d5\u05ea \u05d4\u05d3\u05d9\u05d2\u05d9\u05d8\u05dc\u05d9\u05ea \u05d4\u05de\u05d5\u05d1\u05d9\u05dc\u05d4 \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc<\/li>\n\t<li>\u05e4\u05d8\u05d5\u05e8 \u05de\u05e2\u05de\u05dc\u05d5\u05ea \u05e2\u05d5\u05f4\u05e9 \u05dc \u2013 3 \u05e9\u05e0\u05d9\u05dd \u05d0\u05d5 \u05d4\u05dc\u05d5\u05d5\u05d0\u05d4 \u05dc\u05dc\u05d0 \u05e8\u05d9\u05d1\u05d9\u05ea \u05d1\u05d2\u05d5\u05d1\u05d4 30,000 \u20aa \u05dc\u05e4\u05d5\u05ea\u05d7\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df \u05d7\u05d3\u05e9<\/li>\n\t<li>\u05d4\u05d8\u05d1\u05d5\u05ea \u05d1\u05d0\u05e9\u05e8\u05d0\u05d9, \u05d1\u05de\u05e1\u05d7\u05e8 \u05d1\u05e0\u05d9\u05d9\u05e8\u05d5\u05ea \u05e2\u05e8\u05da \u05d5\u05d1\u05de\u05d8\u05f4\u05d7<\/li>\n\t<li>\u05db\u05e8\u05d8\u05d9\u05e1 \u05d0\u05e9\u05e8\u05d0\u05d9 \u05d9\u05d9\u05d7\u05d5\u05d3\u05d9 \u05d4\u05db\u05d5\u05dc\u05dc \u05d4\u05d8\u05d1\u05d5\u05ea \u05d5\u05e4\u05d9\u05e0\u05d5\u05e7\u05d9\u05dd<\/li>\n\t<li>\u05d4\u05d8\u05d1\u05d5\u05ea \u05d1\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d4\u05e2\u05e1\u05e7\u05d9 \u05d5\u05d4\u05dc\u05d5\u05d5\u05d0\u05d5\u05ea \u05d0\u05d8\u05e8\u05e7\u05d8\u05d9\u05d1\u05d9\u05d5\u05ea<\/li>\n<\/ul>\n<\/blockquote>\n\u05d1\u05d5\u05d0\u05d5 \u05dc\u05d4\u05d9\u05d5\u05ea \u05dc\u05e7\u05d5\u05d7\u05d5\u05ea \u05e4\u05e8\u05d9\u05de\u05d9\u05d5\u05dd \u05e9\u05dc \u05d1\u05e0\u05e7 \u05dc\u05d0\u05d5\u05de\u05d9\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2255a10 elementor-widget elementor-widget-button\" data-id=\"2255a10\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2018\/02\/LE1056-2B-Short-Flyer-accountants-210x270-press.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 \u05e0\u05d5\u05e1\u05e4\u05d9\u05dd \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-982dd3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"982dd3d\" 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-no\">\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-inner-column elementor-element elementor-element-0a0c573\" data-id=\"0a0c573\" 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-29edc77 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"29edc77\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05de\u05d5\u05e2\u05d3\u05d5\u05df \u05e6\u05e8\u05db\u05e0\u05d5\u05ea Benefit<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc7a45f elementor-align-justify elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"dc7a45f\" 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:\/\/www.benefit-icpas.co.il\/?aid=875\" 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 \u05e0\u05d5\u05e1\u05e4\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<div class=\"elementor-element elementor-element-7b8d03b elementor-widget elementor-widget-text-editor\" data-id=\"7b8d03b\" 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>\u05de\u05d9 \u05d0\u05e0\u05d7\u05e0\u05d5?<br \/>\u05de\u05d5\u05e2\u05d3\u05d5\u05df \u05d4\u05e6\u05e8\u05db\u05e0\u05d5\u05ea \u05e9\u05dc \u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d4\u05d5\u05e9\u05e7 \u05d1\u05d9\u05d5\u05dc\u05d9 2019 \u05d5\u05e4\u05d5\u05e2\u05dc \u05dc\u05ea\u05d5\u05e2\u05dc\u05ea \u05e6\u05d9\u05d1\u05d5\u05e8 \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea12336 elementor-widget elementor-widget-button\" data-id=\"ea12336\" 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:\/\/www.benefit-icpas.co.il\/\" 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\u05d0\u05ea\u05e8 \u05d4\u05de\u05d5\u05e2\u05d3\u05d5\u05df \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-226f5d4f elementor-widget elementor-widget-heading\" data-id=\"226f5d4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05db\u05e0\u05e1\u05d9\u05dd \u05d5\u05d4\u05e9\u05ea\u05dc\u05de\u05d5\u05d9\u05d5\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19522284 elementor-widget elementor-widget-text-editor\" data-id=\"19522284\" 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><strong>\u05db\u05e0\u05e1 \u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05d0\u05d9\u05dc\u05ea\u00a0<\/strong><\/p>\n<ul>\n<li>\u05d4\u05de\u05e1\u05d5\u05e8\u05ea \u05d4\u05e9\u05e0\u05ea\u05d9\u05ea \u05de\u05de\u05e9\u05d9\u05db\u05d4 \u2013\u00a0\u05d4\u05e9\u05ea\u05ea\u05e4\u05d5\u05ea \u05d1\u05db\u05e0\u05e1 \u05de\u05d6\u05db\u05d4 \u05d0\u05ea \u05d4\u05de\u05e9\u05ea\u05ea\u05e4\u05d9\u05dd \u05d1\u05d5 \u05d1- 15 \u05e9\u05e2\u05d5\u05ea \u05d4\u05d4\u05e9\u05ea\u05dc\u05de\u05d5\u05ea \u05d4\u05e9\u05e0\u05ea\u05d9\u05d5\u05ea.<\/li>\n<\/ul>\n<p><strong>*\u05de\u05d7\u05d9\u05e8 \u05de\u05d5\u05d6\u05dc \u05d1\u05d3\u05de\u05d9 \u05e8\u05d9\u05e9\u05d5\u05dd, \u05dc\u05d7\u05d1\u05e8\u05d9 \u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8 \u2013\u00a0<a target=\"_blank\" href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2022\/01\/%D7%98%D7%95%D7%A4%D7%A1-%D7%94%D7%A6%D7%98%D7%A8%D7%A4%D7%95%D7%AA-%D7%9C%D7%9E%D7%95%D7%A2%D7%93%D7%95%D7%9F-%D7%91%D7%99%D7%AA-%D7%97%D7%A9%D7%91%D7%99-%D7%94%D7%A9%D7%9B%D7%A8.pdf\" rel=\"noopener\">\u05dc\u05d4\u05d5\u05e8\u05d3\u05ea \u05d8\u05d5\u05e4\u05e1 \u05d4\u05e6\u05d8\u05e8\u05e4\u05d5\u05ea\u00a0\u05dc\u05d1\u05d9\u05ea\u00a0\u05d7\u05e9\u05d1\u05d9 \u05d4\u05e9\u05db\u05e8- \u05dc\u05d7\u05e6\/\u05d9 \u05db\u05d0\u05df<\/a><a target=\"_blank\" href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2020\/03\/%D7%9E%D7%95%D7%A2%D7%93%D7%95%D7%9F-%D7%91%D7%99%D7%AA-%D7%97%D7%A9%D7%91%D7%99-%D7%94%D7%A9%D7%9B%D7%A8-%D7%9E%D7%A6%D7%98%D7%A8%D7%A4%D7%99%D7%9D-%D7%9E%D7%A8%D7%95%D7%95%D7%99%D7%97%D7%99%D7%9D-%D7%A0%D7%94%D7%A0%D7%99%D7%9D.pdf\" rel=\"noopener\"><\/a><\/strong><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li><strong>\u05ea\u05e9\u05dc\u05d5\u05dd \u05d0\u05d2\u05e8\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8 | 2023<\/strong><\/li>\n<li><a href=\"https:\/\/sites.icpas.org.il\/hs\/wp-content\/uploads\/sites\/2\/2023\/03\/\u05d0\u05d2\u05e8\u05ea-\u05d7\u05e9\u05d1-\u05e9\u05db\u05d9\u05e8-\u05d1\u05db\u05d9\u05e8-\u05dc\u05e9\u05e0\u05ea-2023-2.pdf\">\u05d0\u05d2\u05e8\u05ea \u05d7\u05e9\u05d1 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8<\/a><\/li>\n<\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d8c778 elementor-widget elementor-widget-heading\" data-id=\"4d8c778\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05dc\u05d9\u05de\u05d5\u05d3\u05d9 \u05ea\u05e2\u05d5\u05d3\u05d4<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc47f18 elementor-widget elementor-widget-text-editor\" data-id=\"bc47f18\" 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<ul>\n<li>\u05e7\u05d5\u05e8\u05e1 \u05e4\u05e0\u05e1\u05d9\u05d4 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd \u2013 \u05ea\u05dc \u05d0\u05d1\u05d9\u05d1 | \u05d7\u05d9\u05e4\u05d4<\/li>\n<li>\u05e7\u05d5\u05e8\u05e1 \u05e4\u05e8\u05e7\u05d8\u05d9 \u05dc\u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8<\/li>\n<\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e40c4e elementor-widget elementor-widget-heading\" data-id=\"3e40c4e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05ea\u05e8\u05d1\u05d5\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbce71 elementor-widget elementor-widget-text-editor\" data-id=\"2cbce71\" 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>\u05d0\u05e0\u05d5 \u05de\u05e6\u05d9\u05e2\u05d9\u05dd \u05de\u05d2\u05d5\u05d5\u05df \u05d4\u05d8\u05d1\u05d5\u05ea \u05ea\u05e8\u05d1\u05d5\u05ea \u2013 \u05d4\u05e6\u05d2\u05d5\u05ea, \u05d0\u05d9\u05e8\u05d5\u05e2\u05d9\u05dd, \u05d4\u05e8\u05e6\u05d0\u05d5\u05ea \u2013 \u05d1\u05d4\u05e0\u05d7\u05d4 \u05de\u05d9\u05d5\u05d7\u05d3\u05ea, \u05db\u05de\u05d5 \u05d2\u05dd \u05d0\u05d9\u05e8\u05d5\u05e2\u05d9 \u05ea\u05e8\u05d1\u05d5\u05ea \u05de\u05d4\u05e0\u05d9\u05dd\u00a0 \u05dc\u05d7\u05d1\u05e8\u05d9\u05dd \u05d1&quot;\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8&quot; \u05d5\u05d1\u05e0\u05d9\/\u05d5\u05ea \u05d4\u05d6\u05d5\u05d2.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05dc\u05de\u05d4 \u05dc\u05d4\u05e6\u05d8\u05e8\u05e3? \u05db\u05d7\u05d1\u05e8 \u05d1\u201d\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u05d9\u05e9 \u05dc\u05da \u05d0\u05e4\u05e9\u05e8\u05d5\u05ea \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05de\u05d2\u05d5\u05d5\u05df \u05d4\u05d8\u05d1\u05d5\u05ea \u05d0\u05d9\u05e9\u05d9\u05d5\u05ea, \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d5\u05ea \u05d5\u05e4\u05e0\u05e1\u05d9\u05d5\u05e0\u05d9\u05d5\u05ea \u05dc\u05da \u05d5\u05dc\u05de\u05e9\u05e4\u05d7\u05ea\u05da, \u05db\u05de\u05d5 \u05d2\u05dd \u05de\u05d0\u05d9\u05e8\u05d5\u05e2\u05d9 \u05ea\u05e8\u05d1\u05d5\u05ea \u05de\u05d5\u05e9\u05e7\u05e2\u05d9\u05dd. \u05d0\u05e0\u05d5 \u05de\u05d6\u05de\u05d9\u05e0\u05d9\u05dd \u05d0\u05d5\u05ea\u05da \u05dc\u05d1\u05d7\u05d5\u05e8 \u05d0\u05ea \u05de\u05d4 \u05e9\u05de\u05ea\u05d0\u05d9\u05dd \u05dc\u05da \u05d0\u05d5 \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05d4\u05db\u05d5\u05dc. \u05d4\u05d8\u05d1\u05d5\u05ea \u05e6\u05e8\u05db\u05e0\u05d9\u05d5\u05ea \u05d5\u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d5\u05ea \u05dc\u05e4\u05e8\u05d8\u05d9\u05dd \u05e0\u05d5\u05e1\u05e4\u05d9\u05dd \u05de\u05d2\u05d5\u05d5\u05df \u05e8\u05d7\u05d1 \u05d5\u05d0\u05d8\u05e8\u05e7\u05d8\u05d9\u05d1\u05d9 \u05e9\u05dc \u05d4\u05d8\u05d1\u05d5\u05ea \u05e6\u05e8\u05db\u05e0\u05d9\u05d5\u05ea, \u05db\u05de\u05d5 \u05d2\u05dd \u05d0\u05d9\u05e8\u05d5\u05e2\u05d9\u05dd \u05d5\u05e1\u05d5\u05e4\u05d9 \u05e9\u05d1\u05d5\u05e2 \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d9\u05dd \u05d5\u05db\u05e0\u05e1\u05d9\u05dd \u05d1\u05de\u05d7\u05d9\u05e8\u05d9\u05dd \u05de\u05d5\u05d6\u05dc\u05d9\u05dd. \u05de\u05d1\u05e6\u05e2 \u05ea\u05d5\u05d5\u05d9 [&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>\u05dc\u05de\u05d4 \u05dc\u05d4\u05e6\u05d8\u05e8\u05e3 - \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\/\u05dc\u05de\u05d4-\u05dc\u05d4\u05e6\u05d8\u05e8\u05e3-\u05d7\u05d3\u05e9\/\" \/>\n<meta property=\"og:locale\" content=\"he_IL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u05dc\u05de\u05d4 \u05dc\u05d4\u05e6\u05d8\u05e8\u05e3 - \u05d7\u05d3\u05e9 - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd\" \/>\n<meta property=\"og:description\" content=\"\u05dc\u05de\u05d4 \u05dc\u05d4\u05e6\u05d8\u05e8\u05e3? \u05db\u05d7\u05d1\u05e8 \u05d1\u201d\u05d1\u05d9\u05ea \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8\u201d \u05d9\u05e9 \u05dc\u05da \u05d0\u05e4\u05e9\u05e8\u05d5\u05ea \u05dc\u05d9\u05d4\u05e0\u05d5\u05ea \u05de\u05de\u05d2\u05d5\u05d5\u05df \u05d4\u05d8\u05d1\u05d5\u05ea \u05d0\u05d9\u05e9\u05d9\u05d5\u05ea, \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d5\u05ea \u05d5\u05e4\u05e0\u05e1\u05d9\u05d5\u05e0\u05d9\u05d5\u05ea \u05dc\u05da \u05d5\u05dc\u05de\u05e9\u05e4\u05d7\u05ea\u05da, \u05db\u05de\u05d5 \u05d2\u05dd \u05de\u05d0\u05d9\u05e8\u05d5\u05e2\u05d9 \u05ea\u05e8\u05d1\u05d5\u05ea \u05de\u05d5\u05e9\u05e7\u05e2\u05d9\u05dd. \u05d0\u05e0\u05d5 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