פרק 14: "שותפות של ערך" – מסלול הזיכוי לפי סעיף 46 - רו"ח איריס שטרק -

סעיף 46 הוא גשר של הכרה בין המדינה למגזר החברתי. בפרק זה נארח את רו"ח איריס שטרק, מייסדת ושותפה במשרד רואי חשבון  שטרק&שטרק ונשיאה לשעבר של לשכת רואי החשבון בישראל, נבין יחד את התהליך המקצועי לקבלת האישור, את חשיבות העמידה בתנאי הסף, ואיך הערוץ הזה מסייע לעמותות להרחיב את מעגלי הנתינה וההשפעה שלהן.

Transcript

SPEAKER_01 0:36

As Bishwilla and the United States, the first time we have to do it, and we have to do this, should the foundation of the first time, and the same thing.

SPEAKER_02 7:26

She lo mahutit. Imani kvarutzala gdilta peluta skit, jashklila kimchvrabat, shallavef Charlotte Berbez the Mnut Keret echata mekim khvrat bat iskit, aval imata mina hello ta' betoh ha amutashilchha, o betuh kha khalat, lola lotmistrumish, levoded le gamre benifradi ta peluta skit ma peluta regila, otsautni frodot echnasotni frodot chtema khochula nalathishbonot. Elliroche be meta revhim kulam olchim, la peluta, lelomatratre, wachlapeuche la mustadzibui, veliroche met it'lachta la frid, velevod de chtepelute ele, achere teta misrobarilla metachola, ba irbuveze, sh Mamatrata Irbuveze botim seumakoch nasa, imate mekimim esek betuch muta, zeber, call odeshof, vechrodamilla, ve met a khadan symbitsura, meodr khava sivukalzikal. Mm-hmm. Mlomatzlikim Beklalafilu Larviach Mbetemit Mamnim Mim Colmine Mashkiim Shembetumoto Mim Emlomat Slichim Larvik Vemet Zayakli Otoch Zerche Azarlisotka Dwegel Kado Salmashloyzotka Dwegal, Azarme Odb Sivugez Imnese, Yesh Evdela Tzum Ben Esek Lelo Esek Zebesedlena El Esek Ba Muta Zetov Shelch Mikrota Nasak Kold Lompesha Husmak Pedimalafradam. Ksha Mutame Vakashita issul Fisha Invash Ebe Ithaivut Makulktavaithevutze Lemchale Beno Simkmo G Belot Sahar, Ashkat Safimut Fim or Asakat Krove Mishpae, Shitan Talagit Kimat Rov and Shimba Muto Shukim Balet of Kidim Shim Hatmol Ktavit Hevut. Asola Vir Nihasim Lemashaleovdim or Lesapakim, Atatsirih Bechlet Lishmo, Gamlolo Torem, Gamtorem, She Voto Remve Gitishmo nitowa million dollar. Avrani ta siko etakatanchili vita shallmolo kwahvekarkesef. Isso mlat notabit mwa, lhena tsarih be etzemhovasolha siko vemishpacha, elamitsarta vizelo verhhoz mesuyam, hamaskorot s kotliot be gvulas virochematim la mutot, anda, be etzem e agbla gamata lhula virkasef, la mutot khroch and lem safer bay mvishish. Ata nim tat tahit sadwim odchovilagid safer ba imvishes the nechasadir, because migbla, shithla vinuta locholit na ego tode varata lita ba pyramida le mala, bata tzrichlit na egg.

SPEAKER_01 10:48

Yeshla khafkim soya mim shelem t'srechlin kh.

SPEAKER_02 10:53

Sha t lo cholash kia te kesef be menayot vele amerikan chula tatafid mata smpiole or matay lefychuklumar gam a a mikbelot el surchalasok bepe lut me flagdit atamamash khayav echata med verchal altrumotbishwe eri khvutat mit nadwim orbemodnekudo kolhatme odmautit when Ichwal deberal herzash lema, aval khashovis codze vai tchhay vutatzot, ithai vut shilak gof, we shel nos a misraba goof viltabmi, echyutishit. Veshloma at khakirota la rekaze, veloma adgam shlila, shel safe forbain vishesh. Bebihwal, miotella volit na devba mutaola vodba muta, velim soitzmochze bhakiroot. Lolishim kachim kanasu materanhumhapsimanashim to vi say tenimveho. Legam. Bazofanigamutala git is the keshelam dina, asikui me mas the ptormi masla mutot, vezi kuimimas. The vitor, medina be nave inazo asha ni chola. Bevadin vizher bemout kesavimo lechle ma comlochon as the kavalmo, as a shele kabel safe or she drachim chutot yuterrayonik she zehuzdar, me az evadat freshwepsakdinvi pasanaj de berelov zehusdar, e bitzwamme odbroivav zemam shikla vorotarabekovitzech dash, yeshle khaderhme kuvenet internetuanechuna, magish t e shornni oltakin, metsarefdu kot kaspi, mazbirma mutausa, yeshlo atar internet shutamisimi cholalistakelbatar internet litrashem, yesh of dim swim bemash nasa shilo kuchimzelamrochizelom vi revulazu revas special gviatmas, yeshov dim swim, shilo kimedze birzinoto bakashotameleutam emileta medduak bregosto mathil malechhati, khwalasmanze olecha, vegufim nigrim brega sh mileta nachun, ve brega shata omed bedri shot, atete kabel etai sho no e pnial shutamisim, embut kimedze, malimzele fim sholim shelot, malimedzelevadapnimit, khreshavarta vada pnimit, nisharakla vote vadet ksafim shiote for malit, hilonich neset pnima ela imikiblaze meida no staf, lachenata ali chunaki, uta alihbe meche mef share, and khseve chamuta. Shepoelman matarati bruchelome vakashitse forbembe shesh, chho tetlatov kichel.

SPEAKER_01 13:20

La gamai, ascoutka psakdin vipassana, nismaka gamletuvat mazinim shelam, shit seprelanubikzara and shavze, mechani biskadina khashuvimbeuter tesapranu kze bicara mabidiukayasham.

SPEAKER_02 13:34

As uh sakdin vipassana a chutmanin ki psakadin kedri shushil vipassana shizemedatia velot besheke twitvrim shayome vinimo tamout khashovim agafsio termo kharem kenki blute safer baimveshesh kik zatniftihwa naim le kulam adkama she tot krius alternative m khashovot, Avalyovila lemashu meotgadul, ad Psakadineze, Betsem nich nasimpo shikulim, ka eleo chrim rashutomisim lo gib shakri trionim, velo of dabitsuamesuderet, ve kolanoseshela talichaya arroch mesurba loboru, psakadin vi pasana ofileva datat frish, vikano tzrama picha, yetsa choserme od choshov jenika is chozer te shalpaim kameshisre, asaseder, kavakovimotiim, kolek kolekhadi chola kir, vela vinbidi yukmaume vakeshvanikoshevichayoma talichhzeutalih mitsuyan, agavniftakla chwana maslulia okme kutsar, la mutot meod gtenot ebithilata derh, sheze chholatim le mamash la mutot mesuya mot, avalzotnekuda meodmashmotit, msak dinasaf, shungga, meodmanin, ze psak din shelo shelamrikazla khatprinot, sh be psacadinas de simprinot psichometriot, net koraleze esek be mesve la muta, voad bikshu safer bain vishesh, Vishambe etem e nikbach hadmashmat, shizelo shrutim le mosatziboi, elazebet psychometriot, shemlo baot begeder, asia shel kinoh, vega mamutazo teyula samemanim, yetrao de fim gdulim, be eteme iskiata o the fim shelazelot dum mele leguf kolasame manim shibanu kodemalamiv khanim ese clo esekloam dupo, vilega be hwa, emfdo esek, emavdo khere. Low lemachitri movil vema tarashis safer ba invishesh lo le shemze e noad safer ba invishesh, vakenzenefsal, biglasha peiluchelem low crake pailuchel musatibui, wafilulos siuele musatibuila universitat, kizeloya criterion. Veme Idu gambe metal revach velash coat.

SPEAKER_01 15:43

Vemaligebimaman chemshalta maskahanganumze meatimze aimapilotos ofayavitliotrak baat shagam bekul.

SPEAKER_02 15:53

Zo damil chamashilyen ofatibifneva that fishimorbemot vrem shaniotzmehashibishutam morfiimbeto criterionize talishutlash pia, vehad Vrem shelamadeti bota, etelgufim shhipeno, I veloki blu saferba im shesh ayalpe illut, hasbra behul, zetomerat goof, shemashiosemzbiral Israel bekul, o gufel le manizrache Israel bekulkum, chabad, sh mechanismba, ashtte pota ele, tslachtil shanot, veli gromleze, shegameta poele manisra Israel behul, ota poel im interestle me, bekuleman Israel, shte meta ele mu korotwikva kibbalti loma tsurumalgufimkayele, and khzevich is authashu, Petachayomanchuim, kamakashuvaz Bravit, le Israelim Bhul Gambematsave Mitsuka. Vekamuvane El Dvarim Sh Bemete a Trichlodutavine Medina Tisrael Vinish Halo Dedutam. Veka Amardanulegabe Pelut Politit, Shibemete Yaswaz Boyka Tehadila Novkar Shavatanikudazo, Davkar Shavanot and Z Bechlet, Pilut, Meflectit, Pelut Politit, Ilo, Mezaka, B safe Forbe Invish, Lutin, Gaimatabalavir, E Meseri Me Pelken Bemashu Vataro, Zelo, Pelutovosa Mechiborita Le Zenose, Zelo Pelut Se Forbe Invish, Zot Loi Tamat Hok, Lolishamana Humegashu Vla Vine, Velolki, Ayuamutot, She's Rumasve, Am Rush Leman Matrachat, Vem Howit Habamatara Polit Manima Thi Politica Bere Kazod, Kizakvarlo Dogmatov, Yarishon, Shemet Lak. Nekuda Shovano Stefat Lavin, Mistane, Pto, Mimasheva, Humasre His Little As Lama, Lamazek Daila, Mutot, Mistelevish Shadi Barnov, Shev Kharka, Le Government, Velolem Masrayoni Lamatana, Odmotna Im Swami, Sheesh Beod, Havaratni Hasimer, Virtu, Vayomatoroze, Vesiku Mimas, Zoomer Janahubezim Ruimpo, Meoded, Havaratnichse Mekin, La Muta, La Shimush Lamuta, Velifamim Orsman, Hichulagam Shitim Cotamle, Not Miptor, O Miptorki, Telubitko Fatashimush, Azad Udavarme Od Heshov, Vitrichlameshbo, Baikar, Kedele Oded, Lamashal Beti Rusha, Beeta Varatnechis, Bebatana, Besbechletanashimriim Oanashim She Bukharim La Virchelikmehonam Vinih, Bheshov La Kirze, Kiatalom Kabel Vrimale Bofanautomati Mamash, Lavin, Gamba Messium Kalkin Kele Kabelet Vesiku Mimas. Madvarano Safe Charles, a filling paalta kamachodishim, the fall be August. Be August String Hamesh. And Augustrim Khamesh Megesafim, Osepe Luyot, Be December Besofashana, Gish Bianur Mazan Rishon, Belagish Miyad, Beyanuar Stream Veshesh, Kvarba Kashale Seifer Bem Vish. Avrashel kesef, legofim chanimerba invece vize beta fekba sino, woulagam tsino la albana ksafim ketakibalta kesif, butama viro to alla, velobemeta sita peluchilishma cito. As ani kennet gishem ba fsharlazo, ad khemishasar khus bayana ze ch la varat kesif, legufim le lor bainvishesh, mutar la zo, kol o de kefet micha lolel khamishasar khuz, me kefetur mot vesio, gamim le gunakher, and load, the bithilata bela ni khai.

SPEAKER_01 22:49

Bla safer bain vishesh, ad legova shel khamisha chuz mi sachatuma.

SPEAKER_02 22:54

Meverleze, beetemaluli shlolmi man inigoameni ta safer bainveshimago femele, bashna time, the subota fisa vatica, shelokersh na time like sholfis safer bainvish, eh mashelo kachimatvarim, vilchen animatiame od la covchidu, litna elit ol shelota nevetela et el amutot, shalot yerbeshelot, kikshem shualot, animesugelet la tsot, amliot motipulmonia, velola giaba matzava k shibok mutot nimsaut b Situat shlam koshi podri shot chilchhashava cleli, shrakit molidbesarno sholechliotma varmeida tovle shaperta burokratia ben rashama mutotla khashava cleli, yeshle met mash nasave metbito lumi masekimov dimmi. Mulombe arbegufe regular she fashili shia kelu, shea khadudri shot shiloy tarteru in bureaucratia kasha, wezo lechwem shteperashut aktagidim po elek bainyanase votovargambainan masternasa, the kpidu lit na el nchhonatem lota abdut andha mahnisotanu la shailash anachnu kimatkimat mesay mot anhnutotomigim Yanuar streme, vedi barnu alze kolmine shinuimvehidushim, as uh beyanar streme tokupaan khaya ododivua to mot yeshirot le marita di gitali chel rashutamisimanagav Let's sayana Nikhapotahate Sugraim Shegamachnu Becampus Rashutagidimav Shi Urimtuhim Beno Sa Kidela Kel Velazore L Amutot Imkola Drishach de Shazo, as Mabetem Khawimla Sototan Amutot Vegufim, Shlam Seiferba In Veshesh, Helmi Yanuar Strim Strem Veshesh, V Echze Ya Saya La Tormim Hadanegem Vaker Madina Gilan Sherbemo de Nashim, Tormim, Velomisde Kimala Tumot, Lomeklimte Kabelot, Mabimotan Vihule, Vebetzem Gamamaka, Vilchen Sutomism, Betim, Attif Geshi Baizoishi Shelach, Big Votomalach, Helme String Veshesh, Et Colato Rumot Shelak, V Yelach, B of Tomati, Met Magishadoh, Yelach, Ma Varchel Meida, Or Derek Hamasko, Et Keshira, Vetzem, Anachno, It Cola T Rumot Nafik Derech Ar Shah, Shel Master Nasane Kabelga Misparal Kabala, She Uoto Mispar, Shemasak Nasano Tenoto, Vecola Turmot Kol Atuhnot Atal's Mm.

SPEAKER_01 25:33

Masha Subhavot M Hisboniot. As Atam, Mes Kirala Futur, Call Zotarim, We Facebook, Spotify, Apple Music, Later.