מניעות מלחתום על אישור רואה חשבון של עוסק מורשה/עצמאי המנוגד לכללים המקצועיים - לשכת רואי החשבון

חברות וחברים יקרים שלום רב,

הנדון: מניעות מלחתום על אישור רואה חשבון של עוסק מורשה/עצמאי המנוגד לכללים המקצועיים

לאחרונה התקבלו פניות של חברי לשכת רואי חשבון בישראל אל הלשכה, לפיהן בנקים דורשים מרואה חשבון של עוסק מורשה/עצמאי לכתוב הסבר לגידול בהכנסותיו של הלקוח. דרישה זו עומדת בניגוד לכללים המקצועיים החלים על רואה חשבון, והלשכה פועלת לבטלה.

בינתיים, הנכם מתבקשים להימנע מלחתום על אישורים כאמור.

פתרון חלופי מוצע ע"י הלשכה הינו כי הלקוח יחתום בפני עורך דין על הצהרה לגבי הסברו לגידול בהכנסות.

מצורף מכתבם של אורי מורד, רו"ח, יו"ר הוועדה לקביעת נוסחי חוות דעת מיוחדים ואישורי רואי חשבון ושל אריאל פטל, רו"ח, מ"מ יו"ר הוועדה לקביעת נוסחי חוות דעת מיוחדים ואישורי רואי חשבון בנושא.

למכתב לחץ כאן

בברכה,
מזכירות הלשכה

שירותי הלשכה

גופים שעובדים מול הלשכה

© כל הזכויות שמורות 2025

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