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\u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0645\u062b\u0644 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (ACCA) \u0648\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 (AICPA) \u0628\u0631\u0627\u0645\u062c \u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0639\u0627\u0644\u0645\u064a\u064b\u0627. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA) \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CMA).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-nbsp-2-\u0627\u0644\u0628\u0631\u0627\u0645\u062c-\u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629-\u0627\u0644\u0639\u0645\u0644\u064a\u0629\" class=\"wp-block-heading\">\u00a02. \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u062f\u0627\u062e\u0644\u064a: \u062a\u0648\u0641\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628 \u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062c\u062f\u062f. \u064a\u062a\u064a\u062d \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0644\u0644\u0645\u062a\u062f\u0631\u0628\u064a\u0646 \u0627\u0643\u062a\u0633\u0627\u0628 \u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0641\u0639\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0642\u062f\u0631\u062a\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u00a0\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629: \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0645\u062b\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0643\u0645\u0627 \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0627\u0631\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u062a\u062d\u062f\u064a\u062b \u0645\u0639\u0631\u0641\u062a\u0647\u0645 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a\u0647\u0645.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-nbsp-3-\u0627\u0644\u062a\u062f\u0631\u064a\u0628-\u0639\u0628\u0631-\u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\" class=\"wp-block-heading\">\u00a03. \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u062a\u0648\u0641\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0635\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062f\u0648\u0631\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u062a\u062a\u0645\u064a\u0632 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0628\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u0623\u064a \u0645\u0643\u0627\u0646 \u0648\u0641\u064a \u0623\u064a \u0648\u0642\u062a\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u062e\u064a\u0627\u0631\u064b\u0627 \u0645\u062b\u0627\u0644\u064a\u064b\u0627 \u0644\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0634\u063a\u0648\u0644\u064a\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u00a0\u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0648\u0631\u0634 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u062a\u0639\u062f \u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0648\u0631\u0634 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0633\u064a\u0644\u0629 \u0641\u0639\u0627\u0644\u0629 \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646. \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u063a\u0637\u064a \u0647\u0630\u0647 \u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u062b\u0644 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u062f\u064a\u062b\u0629\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-nbsp-\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a-\u062a\u0646\u0641\u064a\u0630-\u0628\u0631\u0627\u0645\u062c-\u0627\u0644\u062a\u062f\u0631\u064a\u0628\" class=\"wp-block-heading\">\u00a0\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628<\/h2>\r\n\r\n\r\n\r\n<h4 id=\"h-nbsp-1-\u062a\u062d\u0644\u064a\u0644-\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a-\u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629\" class=\"wp-block-heading\">\u00a01. \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/h4>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629: \u064a\u0628\u062f\u0623 \u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0628\u062a\u062d\u0644\u064a\u0644 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631. \u064a\u0645\u0643\u0646 \u062a\u062d\u0642\u064a\u0642 \u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0645\u0642\u0627\u0628\u0644\u0627\u062a\u060c \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621.<\/li>\r\n\r\n\r\n\r\n<li>\u00a0\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629: \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062f \u0623\u0647\u062f\u0627\u0641 \u0648\u0627\u0636\u062d\u0629 \u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629. \u0643\u0645\u0627 \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0641\u064a \u062a\u0648\u062c\u064a\u0647 \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u062a\u0642\u064a\u064a\u0645 \u0641\u0639\u0627\u0644\u064a\u062a\u0647\u0627 \u0641\u064a\u0645\u0627 \u0628\u0639\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-nbsp-2-\u062a\u0635\u0645\u064a\u0645-\u0627\u0644\u0628\u0631\u0627\u0645\u062c-\u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629\" class=\"wp-block-heading\">\u00a02. \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u0646\u0627\u0633\u0628: \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u064b\u0627 \u0644\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062d\u062f\u062f\u0629. \u064a\u0634\u0645\u0644 \u0630\u0644\u0643 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class=\"wp-block-heading\">\u00a01. \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629: \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0641\u064a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631. \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0645\u0643\u0648\u0646\u0627\u062a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u062a\u062f\u0631\u0628\u0648\u0646 \u0639\u0644\u0649 \u062f\u0631\u0627\u064a\u0629 \u0628\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u00a0\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a: \u064a\u0648\u0627\u062c\u0647 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629. \u064a\u062a\u0637\u0644\u0628 \u0630\u0644\u0643 \u062a\u0642\u062f\u064a\u0645 \u062f\u0639\u0645 \u0645\u0633\u062a\u0645\u0631 \u0648\u062a\u062f\u0631\u064a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0644\u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0633\u0644\u0633 \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-nbsp-2-\u0627\u0644\u062a\u0643\u0644\u0641\u0629-\u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\" class=\"wp-block-heading\">\u00a02. \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629: \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062a\u0643\u0644\u0641\u0629 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0639\u0628\u0626\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062e\u0627\u0635\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0645\u0646\u0647\u0627. \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u062e\u0635\u064a\u0635 \u0645\u0648\u0627\u0631\u062f \u0645\u0627\u0644\u064a\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0645\u0648\u0638\u0641\u064a\u0647\u0627.<\/li>\r\n\r\n\r\n\r\n<li>\u00a0\u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0645\u0635\u0627\u062f\u0631 \u062a\u0645\u0648\u064a\u0644: \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0645\u0635\u0627\u062f\u0631 \u062a\u0645\u0648\u064a\u0644 \u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u062f\u0639\u0645 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0646\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0645\u0648\u0644\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-nbsp-3-\u0627\u0644\u062d\u0641\u0627\u0638-\u0639\u0644\u0649-\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645-\u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629\" class=\"wp-block-heading\">\u00a03. \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645: \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u0645\u062a\u062f\u0631\u0628\u064a\u0646 \u0648\u0645\u0634\u0627\u0631\u0643\u062a\u0647\u0645 \u062a\u062d\u062f\u064a\u064b\u0627\u060c \u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0637\u0648\u064a\u0644\u0629 \u0623\u0648 \u0627\u0644\u0645\u0643\u062b\u0641\u0629. \u0643\u0645\u0627 \u064a\u062c\u0628 \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u0641\u0627\u0639\u0644\u064a\u0629 \u0648\u062c\u0630\u0627\u0628\u0629 \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u0645\u062a\u062f\u0631\u0628\u064a\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u00a0\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629: \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0645\u062a\u062f\u0631\u0628\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u0627\u0634\u0627\u062a \u0627\u0644\u062a\u0641\u0627\u0639\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0644\u0645 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-nbsp-\u0623\u0645\u062b\u0644\u0629-\u0639\u0644\u0649-\u0628\u0631\u0627\u0645\u062c-\u062a\u062f\u0631\u064a\u0628-\u0646\u0627\u062c\u062d\u0629\" class=\"wp-block-heading\">\u00a0\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628 \u0646\u0627\u062c\u062d\u0629<\/h2>\r\n\r\n\r\n\r\n<h3 id=\"h-1-\u0628\u0631\u0646\u0627\u0645\u062c-\u062a\u062f\u0631\u064a\u0628-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646-\u0641\u064a-\u0634\u0631\u0643\u0629-pwc\" class=\"wp-block-heading\">\u00a0<a href=\"https:\/\/www.pwc.com\/m1\/en\/industries\/government-public-services\/sustainable-talent-exchange-programme-step-ar.html\" target=\"_blank\" rel=\"noreferrer noopener\">1. \u0628\u0631\u0646\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 PwC<\/a><\/h3>\r\n\r\n\r\n\r\n<p>\u062a\u0648\u0641\u0631 \u0634\u0631\u0643\u0629 PwC\u060c \u0648\u0647\u064a \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0643\u0628\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0628\u0631\u0646\u0627\u0645\u062c\u064b\u0627 \u0634\u0627\u0645\u0644\u0627\u064b \u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646. \u064a\u0634\u0645\u0644 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631. \u064a\u062a\u0645\u064a\u0632 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0628\u062a\u0642\u062f\u064a\u0645 \u0641\u0631\u0635 \u062a\u062f\u0631\u064a\u0628 \u0639\u0645\u0644\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0625\u062a\u0627\u062d\u0629 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a.<\/p>\r\n\r\n\r\n\r\n<h3 id=\"h-2-\u0628\u0631\u0646\u0627\u0645\u062c-\u0634\u0647\u0627\u062f\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628-\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a-\u0627\u0644\u0645\u0639\u062a\u0645\u062f-cpa\" class=\"wp-block-heading\"><a href=\"https:\/\/www.qfba.edu.qa\/ar\/qfba\/certifications\/cpa\">\u00a02. \u0628\u0631\u0646\u0627\u0645\u062c \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA)<\/a><\/h3>\r\n\r\n\r\n\r\n<p>\u064a\u0639\u062f \u0628\u0631\u0646\u0627\u0645\u062c \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA) \u0645\u0646 \u0623\u0634\u0647\u0631 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0648\u0627\u062f \u062f\u0631\u0627\u0633\u064a\u0629 \u062a\u063a\u0637\u064a \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a. \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 (AICPA) \u0648\u064a\u062a\u0645\u064a\u0632 \u0628\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0648\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\r\n\r\n\r\n\r\n<h3 id=\"h-3-\u0628\u0631\u0646\u0627\u0645\u062c-\u062a\u0637\u0648\u064a\u0631-\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a-\u0627\u0644\u0645\u0647\u0646\u064a\u0629-\u0641\u064a-deloitte\" class=\"wp-block-heading\">\u00a0<a href=\"https:\/\/www2.deloitte.com\/us\/en.html\">3. \u0628\u0631\u0646\u0627\u0645\u062c \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a Deloitte<\/a><\/h3>\r\n\r\n\r\n\r\n<p>\u062a\u0642\u062f\u0645 \u0634\u0631\u0643\u0629 Deloitte \u0628\u0631\u0646\u0627\u0645\u062c\u064b\u0627 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