{"id":75,"date":"2018-01-18T07:08:06","date_gmt":"2018-01-18T07:08:06","guid":{"rendered":"https:\/\/icpas.org.il\/hs\/?page_id=75"},"modified":"2025-11-11T14:12:19","modified_gmt":"2025-11-11T12:12:19","slug":"%d7%a6%d7%95%d7%a8-%d7%a7%d7%a9%d7%a8","status":"publish","type":"page","link":"https:\/\/sites.icpas.org.il\/hs\/%d7%a6%d7%95%d7%a8-%d7%a7%d7%a9%d7%a8\/","title":{"rendered":"\u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8 &#8211; \u05d1\u05db\u05dc \u05e4\u05e0\u05d9\u05d9\u05d4 \u05d9\u05e9 \u05dc\u05e6\u05d9\u05d9\u05df \u05de\u05e1\u05e4\u05e8 \u05d6\u05d4\u05d5\u05ea"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"75\" class=\"elementor elementor-75\">\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 class=\"elementor-section elementor-top-section elementor-element elementor-element-28fcda6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28fcda6d\" 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-100 elementor-top-column elementor-element elementor-element-7c825b3e\" data-id=\"7c825b3e\" 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-227900c8 elementor-widget elementor-widget-text-editor\" data-id=\"227900c8\" 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>\u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc<\/strong><\/p>\n<p>\u05e8\u05d7' \u05de\u05d5\u05e0\u05d8\u05e4\u05d9\u05d5\u05e8\u05d9 1, \u05ea\u05dc \u05d0\u05d1\u05d9\u05d1 65252<\/p>\n<p>\u05d8\u05dc' 03-5116638, \u05d0\u05d5 03-5116625 <br>\u05de\u05e2\u05e0\u05d4 \u05d8\u05dc\u05e4\u05d5\u05e0\u05d9 \u05d1\u05d9\u05df \u05d4\u05e9\u05e2\u05d5\u05ea 16:00-8:30<\/p>\n<p>\u05e4\u05e7\u05e1&nbsp; &#8211; 03-5113525&nbsp;<\/p>\n<p>\u05e1\u05de\u05e0\u05db&quot;\u05dc\u05d9\u05ea \u05d4\u05dc\u05e9\u05db\u05d4, \u05e8\u05d0\u05e9 \u05ea\u05d7\u05d5\u05dd \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d5\u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd,<br>\u05d4\u05d2\u05d1' \u05de\u05d9\u05d8\u05dc \u05dc\u05d5\u05d9 \u05d1\u05de\u05d9\u05d9\u05dc <span style=\"color: #0000ff\"><a href=\"mailto:Meital@icpas.org.il\">Meital@icpas.org.il<\/a><\/span><\/p>\n<p>\u05d2\u05d1' \u05e7\u05e8\u05df \u05d2\u05d9\u05dc\u05d4 &#8211; <a href=\"mailto:Kereng@icpas.org.il\"><span style=\"color: #0000ff\">Kereng@icpas.org.il<\/span><\/a> \u05d8\u05dc: 03-5116623<\/p>\n<p>\u05d2\u05d1' \u05e7\u05d5\u05e8\u05dc \u05d3\u05d4\u05df &#8211; <span style=\"color: #0000ff\"><a href=\"mailto:Coral.d@icpas.org.il\">Coral.d@icpas.org.il<\/a><\/span> \u05d8\u05dc: 03-5116638<\/p>\n<p><strong>**\u05d8\u05e8\u05dd \u05d4\u05d2\u05e9\u05ea \u05e4\u05e0\u05d9\u05d9\u05d4, \u05de\u05d5\u05de\u05dc\u05e5 \u05dc\u05e2\u05d9\u05d9\u05df \u05d1\u05dc\u05e9\u05d5\u05e0\u05d9\u05ea &quot;\u05e9\u05d0\u05dc\u05d5\u05ea \u05e0\u05e4\u05d5\u05e6\u05d5\u05ea&quot; \u05d1\u05d0\u05ea\u05e8- <a href=\"\/hs\/\u05e9\u05d0\u05dc\u05d5\u05ea-\u05d5\u05ea\u05e9\u05d5\u05d1\u05d5\u05ea\/\">\u05dc\u05de\u05e2\u05d1\u05e8 \u05dc\u05d7\u05e5\/\u05d9 \u05db\u05d0\u05df<\/a><\/strong><\/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\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05e8\u05d7' \u05de\u05d5\u05e0\u05d8\u05e4\u05d9\u05d5\u05e8\u05d9 1, \u05ea\u05dc \u05d0\u05d1\u05d9\u05d1 65252 \u05d8\u05dc' 03-5116638, \u05d0\u05d5 03-5116625 \u05de\u05e2\u05e0\u05d4 \u05d8\u05dc\u05e4\u05d5\u05e0\u05d9 \u05d1\u05d9\u05df \u05d4\u05e9\u05e2\u05d5\u05ea 16:00-8:30 \u05e4\u05e7\u05e1&nbsp; &#8211; 03-5113525&nbsp; \u05e1\u05de\u05e0\u05db&quot;\u05dc\u05d9\u05ea \u05d4\u05dc\u05e9\u05db\u05d4, \u05e8\u05d0\u05e9 \u05ea\u05d7\u05d5\u05dd \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d5\u05de\u05e0\u05d4\u05dc\u05d9 \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05db\u05d9\u05e8\u05d9\u05dd,\u05d4\u05d2\u05d1' \u05de\u05d9\u05d8\u05dc \u05dc\u05d5\u05d9 \u05d1\u05de\u05d9\u05d9\u05dc Meital@icpas.org.il \u05d2\u05d1' \u05e7\u05e8\u05df \u05d2\u05d9\u05dc\u05d4 &#8211; Kereng@icpas.org.il \u05d8\u05dc: 03-5116623 \u05d2\u05d1' \u05e7\u05d5\u05e8\u05dc \u05d3\u05d4\u05df &#8211; Coral.d@icpas.org.il \u05d8\u05dc: 03-5116638 **\u05d8\u05e8\u05dd \u05d4\u05d2\u05e9\u05ea \u05e4\u05e0\u05d9\u05d9\u05d4, \u05de\u05d5\u05de\u05dc\u05e5 \u05dc\u05e2\u05d9\u05d9\u05df \u05d1\u05dc\u05e9\u05d5\u05e0\u05d9\u05ea [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8 - \u05d1\u05db\u05dc \u05e4\u05e0\u05d9\u05d9\u05d4 \u05d9\u05e9 \u05dc\u05e6\u05d9\u05d9\u05df \u05de\u05e1\u05e4\u05e8 \u05d6\u05d4\u05d5\u05ea - \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\/\u05e6\u05d5\u05e8-\u05e7\u05e9\u05e8\/\" \/>\n<meta property=\"og:locale\" content=\"he_IL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8 - \u05d1\u05db\u05dc \u05e4\u05e0\u05d9\u05d9\u05d4 \u05d9\u05e9 \u05dc\u05e6\u05d9\u05d9\u05df \u05de\u05e1\u05e4\u05e8 \u05d6\u05d4\u05d5\u05ea - \u05d7\u05e9\u05d1\u05d9 \u05e9\u05db\u05e8 \u05d1\u05db\u05d9\u05e8\u05d9\u05dd\" \/>\n<meta property=\"og:description\" content=\"\u05dc\u05e9\u05db\u05ea \u05e8\u05d5\u05d0\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05e8\u05d7&#039; 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