Regulations1973The binding text is the one the official gazette published, listed under the publications.
Section 12 of תקנות רואי־חשבון (דרך פעולתו של רואה חשבון), תשל״ג–1973, הימנעויות והסתייגויות.
This section is in פרק שלישי: חוות־דעתו של רואה החשבון
The text on this page is adapted from the entry תקנות רואי־חשבון (דרך פעולתו של רואה חשבון), תשל״ג–1973 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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