The Auditors' council


About Us

The Auditors' Council was established under the "Auditors Law, 5715-1955" (hereinafter - The Law).  The Council, which has the power to issue an Auditors' License, comprises 14 members.  Advocate Emy Palmor, the Director General of the Ministry, is serving as its Chairman.  The main functions of the Council are: conducting examinations prior to receipt of an Auditor's License, supervision and control of training and of complaints with regard to conduct not in keeping with the dignity of the auditor's profession.

  1. The Council holds examinations twice annually, in the Spring (May/June/July) and in the Autumn (November/December/January).  On each occasion, 15 examinations take place divided into 4 stages and a total of 7,000 examinations of candidates are conducted annually; the Council also handles appeals concerning all the examinations.
  2. The Council handles the issue of exemptions from specific subjects of the examinations on the basis of academic studies; the Council examines the syllabus of all the academic institusions purpose. 
  3. The Council investigates complaints of conduct not in keeping with the dignity of the profession. The Council is empowered under Sections 12 and 13 of the Law to impose a sanction on an auditor who is accused of conduct not in keeping with the dignity of the profession or who has been duly convicted of an offence involving moral turpitude.
  4. The Council formulates standards and interpretations in matters concerning the ways in which the profession operates and the professional ethics of auditors.
  5. The Council registers the commencement and completion of training and certifies the training of pupils by an auditor.
  6. The Council examines the applications of departments in business enterprises and public institutions for their approval as a place for training.  The Council examines these requests in order to verify that the pupils will receive the necessary professional training in these departments.
  7. The Inspector of Trainees, of behalf of the Council, conducts checks on site at places where training is taking place, and reports his findings to the Council, he examines the degree of benefit that the trainee is deriving from his work and investigates complaints both of pupils and principals.
  8. The Council holds an annual ceremony for the distribution of Auditors Licenses.  The ceremony takes place in January in Jerusalem in conjunction with the Institute of Certified Public Accountants.
  9. The Council deals with the preparation of proposals for amendments in the law and regulations, with the assistance of the legislation personnel in the Ministry of Justice, and deals with the question of the GATS Agreements and their effect on the Auditors Law and the Regulations.
  10. The Council monitors the developments in the profession overseas, scrutinizing proposals and decisions of the international bodies.