Regulations1973The binding text is the one the official gazette published, listed under the publications.
Section 4 of תקנות רואי־חשבון (דרך פעולתו של רואה חשבון), תשל״ג–1973, חובת זהירות.
This section is in פרק שני: בקורת
4. חובת זהירות
רואה חשבון יעשה את הביקורת בזהירות מקצועית ראויה.
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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