נוסח מוסכם של אישור רואה חשבון לעניין עובדים זרים בענף החקלאות - לשכת רואי החשבון

חברות וחברים יקרים,

הנדון: נוסח מוסכם עם משרד החקלאות ורשות האוכלוסין וההגירה לעניין אישור רואה חשבון במסגרת חוברת מפקד עובדים זרים

אנו שמחים לבשר כי בעקבות פניית חברים לטיפול בדרישת משרד החקלאות ורשות האוכלוסין וההגירה לאישור רואה חשבון לא תקין במסגרת חוברת מפקד עובדים זרים, הגיעו נציגי לשכת רואי החשבון בישראל לסיכום על נוסח מוסכם העומד בכללים המקצועיים החלים על רואה חשבון.

מנוסח האישור הנדרש הקודם הושמטו התייחסויות לפרטים שרואה חשבון מנוע מלהתייחס אליהם שכן אינם בתחום עיסוקו, כגון אישור שהמבקש הינו חקלאי פעיל, התנהלות המשק החקלאי עם או ללא שותפים ואף הצהרה של רואה החשבון "כי הדוחות משקפים נאמנה את ההכנסות ממכירת תוצרת חקלאית". כמו כן, הנוסח מתייחס כעת רק לחברות של חקלאים, ולא ליחידים. חקלאי יחיד לא יידרש להמציא אישור רואה חשבון.

ברצוננו להודות לרו'"ח רועי עמיר, מנהל תחום פיננסים וביקורת ברשות האוכלוסין וההגירה, על שיתוף הפעולה הפורה והסיוע המקצועי שתרמו להסכמה על הנוסח החדש.

לנוסח המוסכם של אישור רואה החשבון לחץ כאן

בברכה,

אורי מורד, רו"ח יזהר קנה, רו"ח אריאל פטל, רו"ח
יו"ר הוועדה לקביעת נשיא לשכת רואי חשבון בישראל מ"מ יו"ר הוועדה לקביעת
נוסחי חוות דעת מיוחדים נוסחי חוות דעת מיוחדים ואישורי רואי חשבון
ואישורי רואי חשבון

שירותי הלשכה

גופים שעובדים מול הלשכה

© כל הזכויות שמורות 2025

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