{"id":8804,"date":"2026-02-22T18:15:43","date_gmt":"2026-02-22T18:15:43","guid":{"rendered":"https:\/\/aaa4uae.ae\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/"},"modified":"2026-07-19T09:02:22","modified_gmt":"2026-07-19T09:02:22","slug":"%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9","status":"publish","type":"page","link":"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/","title":{"rendered":"\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0632\u0645\u0627\u0644\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8804\" class=\"elementor elementor-8804 elementor-8428\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8490b3 elementor-section-full_width elementor-section-height-default elementor-section-height-default rt-parallax-bg-no\" 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.2s;}\r\n#eaaa-fj .fj-back:hover{color:#fff!important;}\r\n#eaaa-fj .fj-back svg{width:15px;height:15px;stroke:currentColor;}\r\n#eaaa-fj .fj-result{display:none;margin-top:30px;animation:fjfade .5s;}\r\n#eaaa-fj .fj-result.show{display:block;}\r\n@keyframes fjfade{from{opacity:0;transform:translateY(14px)}to{opacity:1;transform:none}}\r\n#eaaa-fj .fj-result-card{background:var(--white);border-radius:16px;padding:32px 34px;box-shadow:var(--sh-lg);}\r\n#eaaa-fj .fj-result-card *{color:var(--ink);}\r\n#eaaa-fj .fj-result-top{display:flex;align-items:flex-start;gap:20px;flex-wrap:wrap;justify-content:space-between;border-bottom:1px solid var(--line);padding-bottom:22px;margin-bottom:22px;}\r\n#eaaa-fj .fj-result-badge{font-family:var(--mono);font-size:12px;font-weight:600;letter-spacing:.1em;text-transform:uppercase;color:var(--green-deep)!important;background:var(--green-tint);padding:6px 12px;border-radius:100px;display:inline-block;margin-bottom:12px;}\r\n#eaaa-fj .fj-result-card h4{font-size:26px;line-height:1.15;max-width:24ch;}\r\n#eaaa-fj .fj-result-case{font-family:var(--serif);font-weight:900;font-size:64px;color:var(--red)!important;line-height:.85;flex:none;text-align:right;}\r\n#eaaa-fj .fj-result-case small{display:block;font-family:var(--mono);font-size:11px;font-weight:600;letter-spacing:.14em;color:var(--ink-3)!important;text-transform:uppercase;margin-top:4px;}\r\n#eaaa-fj .fj-result-cols{display:grid;grid-template-columns:1fr 1fr;gap:22px;}\r\n#eaaa-fj .fj-result-cols h5{font-family:var(--mono);font-size:11px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;color:var(--ink-3)!important;margin-bottom:12px;}\r\n#eaaa-fj .fj-result-cols li{display:flex;gap:9px;font-size:14.5px;color:var(--ink-2)!important;margin-bottom:8px;line-height:1.5;align-items:flex-start;}\r\n#eaaa-fj .fj-result-cols li svg{width:16px;height:16px;flex:none;margin-top:3px;stroke:var(--green);}\r\n#eaaa-fj .fj-result-exam{display:inline-flex;align-items:center;gap:8px;font-size:13.5px;font-weight:600;padding:8px 14px;border-radius:100px;margin:4px 6px 0 0;}\r\n#eaaa-fj .fj-result-exam.need{background:var(--red-tint);color:var(--red-deep)!important;}\r\n#eaaa-fj .fj-result-exam.exempt{background:var(--green-tint);color:var(--green-deep)!important;}\r\n#eaaa-fj .fj-restart{margin-top:26px;}\r\n#eaaa-fj .fj-restart .fj-btn.solid{border:1px solid var(--line);}\r\n\/* ============================ TABLE ============================ *\/\r\n#eaaa-fj .fj-tablewrap{overflow-x:auto;border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh-sm);background:var(--white);-webkit-overflow-scrolling:touch;}\r\n#eaaa-fj table.fj-t{width:100%;border-collapse:collapse;min-width:640px;}\r\n#eaaa-fj table.fj-t th{background:var(--ink);color:#fff;font-family:var(--mono);font-size:11.5px;font-weight:600;letter-spacing:.08em;text-transform:uppercase;text-align:left;padding:16px 20px;white-space:nowrap;}\r\n#eaaa-fj table.fj-t td{padding:16px 20px;border-top:1px solid var(--line);font-size:14.5px;color:var(--ink-2);vertical-align:top;}\r\n#eaaa-fj table.fj-t tbody tr{transition:background .2s;}\r\n#eaaa-fj table.fj-t tbody tr:hover{background:var(--paper);}\r\n#eaaa-fj table.fj-t .cn{font-family:var(--serif);font-weight:700;font-size:20px;color:var(--red);}\r\n#eaaa-fj .fj-pill{display:inline-block;font-family:var(--mono);font-size:11.5px;font-weight:600;padding:4px 10px;border-radius:6px;white-space:nowrap;}\r\n#eaaa-fj .fj-pill.r{background:var(--red-tint);color:var(--red-deep);}\r\n#eaaa-fj .fj-pill.g{background:var(--green-tint);color:var(--green-deep);}\r\n#eaaa-fj .fj-pill.k{background:var(--mist);color:var(--ink-2);}\r\n#eaaa-fj table.fj-t .out{font-weight:600;color:var(--green-deep);}\r\n\/* ============================ ACCORDION ============================ *\/\r\n#eaaa-fj .fj-acc{display:grid;gap:12px;}\r\n#eaaa-fj .fj-acc-item{border:1px solid var(--line);border-radius:var(--r);background:var(--white);overflow:hidden;box-shadow:var(--sh-sm);transition:box-shadow .3s,border-color .3s;}\r\n#eaaa-fj .fj-acc-item.open{box-shadow:var(--sh-md);border-color:var(--line-strong);}\r\n#eaaa-fj .fj-acc-head{width:100%;display:flex;align-items:center;gap:20px;padding:22px 26px;cursor:pointer;background:none;border:none;text-align:left;font-family:var(--sans);}\r\n#eaaa-fj .fj-acc-head .cnum{font-family:var(--serif);font-weight:700;font-size:19px;width:44px;height:44px;border-radius:11px;flex:none;display:grid;place-items:center;background:var(--mist);color:var(--ink);transition:.3s;}\r\n#eaaa-fj .fj-acc-item.open .fj-acc-head .cnum{background:var(--red);color:#fff;}\r\n#eaaa-fj .fj-acc-head .ctitle{flex:1;}\r\n#eaaa-fj .fj-acc-head .ctitle b{display:block;font-size:16.5px;font-weight:600;color:var(--ink);line-height:1.35;}\r\n#eaaa-fj .fj-acc-head .ctitle small{display:block;font-size:13px;color:var(--ink-3);margin-top:3px;}\r\n#eaaa-fj .fj-acc-head .req{display:flex;gap:6px;align-items:center;flex:none;}\r\n#eaaa-fj .fj-acc-head .chev{width:22px;height:22px;flex:none;stroke:var(--ink-3);transition:transform .35s;}\r\n#eaaa-fj .fj-acc-item.open .chev{transform:rotate(180deg);}\r\n#eaaa-fj .fj-acc-body{max-height:0;overflow:hidden;transition:max-height .5s cubic-bezier(.3,.7,.2,1);}\r\n#eaaa-fj .fj-acc-inner{padding:4px 26px 28px;}\r\n#eaaa-fj .fj-acc-cols{display:grid;grid-template-columns:1fr 1fr;gap:26px;padding-top:20px;border-top:1px solid var(--line);}\r\n#eaaa-fj .fj-col-h{font-family:var(--mono);font-size:11px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;color:var(--red);margin-bottom:14px;display:flex;align-items:center;gap:8px;}\r\n#eaaa-fj .fj-col-h.g{color:var(--green-deep);}\r\n#eaaa-fj .fj-col-h svg{width:16px;height:16px;stroke:currentColor;}\r\n#eaaa-fj .fj-mini{display:grid;gap:9px;}\r\n#eaaa-fj .fj-mini li{display:flex;gap:10px;font-size:14px;color:var(--ink-2);line-height:1.55;align-items:flex-start;}\r\n#eaaa-fj .fj-mini li svg{width:15px;height:15px;flex:none;margin-top:3px;stroke:var(--green);}\r\n#eaaa-fj .fj-seq{grid-column:1\/-1;margin-top:8px;padding-top:20px;border-top:1px solid var(--line);}\r\n#eaaa-fj .fj-seq .fj-col-h{color:var(--ink);}\r\n#eaaa-fj .fj-seq-steps{display:flex;flex-wrap:wrap;gap:10px;margin-top:6px;}\r\n#eaaa-fj .fj-seq-step{display:flex;align-items:center;gap:11px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:12px 16px;font-size:13.5px;color:var(--ink-2);flex:1 1 260px;}\r\n#eaaa-fj .fj-seq-step .sn{font-family:var(--mono);font-weight:600;font-size:12px;color:#fff;background:var(--ink);width:22px;height:22px;border-radius:6px;display:grid;place-items:center;flex:none;}\r\n#eaaa-fj .fj-note{grid-column:1\/-1;margin-top:18px;display:flex;gap:12px;align-items:flex-start;padding:16px 18px;border-radius:12px;background:var(--green-tint);border:1px solid #C9E4D4;font-size:14px;color:var(--green-deep);line-height:1.55;}\r\n#eaaa-fj .fj-note.r{background:var(--red-tint);border-color:#F3CDD2;color:var(--red-deep);}\r\n#eaaa-fj .fj-note svg{width:19px;height:19px;flex:none;margin-top:1px;stroke:currentColor;}\r\n#eaaa-fj .fj-note strong{color:inherit;}\r\n\/* ============================ EXAMS ============================ *\/\r\n#eaaa-fj .fj-exam-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;margin-bottom:34px;}\r\n#eaaa-fj .fj-exam{padding:0;overflow:hidden;}\r\n#eaaa-fj .fj-exam-top{padding:26px 26px 22px;position:relative;border-bottom:1px solid var(--line);}\r\n#eaaa-fj .fj-exam-code{font-family:var(--mono);font-weight:600;font-size:13px;letter-spacing:.06em;color:#fff;background:var(--ink);display:inline-block;padding:6px 12px;border-radius:7px;margin-bottom:16px;}\r\n#eaaa-fj .fj-exam h4{font-size:20px;line-height:1.25;margin-bottom:4px;}\r\n#eaaa-fj .fj-exam .en{font-family:var(--mono);font-size:12.5px;color:var(--ink-3);}\r\n#eaaa-fj .fj-exam-idx{position:absolute;right:22px;top:20px;font-family:var(--serif);font-weight:900;font-size:44px;color:var(--mist);line-height:1;}\r\n#eaaa-fj .fj-exam-meta{display:grid;grid-template-columns:1fr 1fr;}\r\n#eaaa-fj .fj-exam-meta div{padding:18px 26px;}\r\n#eaaa-fj .fj-exam-meta div:nth-child(odd){border-right:1px solid var(--line);}\r\n#eaaa-fj .fj-exam-meta div:nth-child(-n+2){border-bottom:1px solid var(--line);}\r\n#eaaa-fj .fj-exam-meta .mk{font-family:var(--mono);font-size:10.5px;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-3);margin-bottom:5px;}\r\n#eaaa-fj .fj-exam-meta .mv{font-family:var(--serif);font-weight:600;font-size:22px;}\r\n#eaaa-fj .fj-exam-meta .mv.pass{color:var(--green);}\r\n#eaaa-fj .fj-sched{display:flex;flex-wrap:wrap;gap:8px;margin-top:6px;}\r\n#eaaa-fj .fj-month{font-family:var(--mono);font-size:12px;font-weight:500;padding:8px 14px;border:1px solid var(--line);border-radius:100px;background:var(--white);color:var(--ink-2);transition:.25s;}\r\n#eaaa-fj .fj-month:hover{border-color:var(--green);color:var(--green-deep);background:var(--green-tint);}\r\n#eaaa-fj .fj-topics{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;}\r\n#eaaa-fj .fj-topic{padding:26px;}\r\n#eaaa-fj .fj-topic .th{display:flex;align-items:center;gap:10px;margin-bottom:14px;}\r\n#eaaa-fj .fj-topic .th .tc{font-family:var(--mono);font-weight:600;font-size:12px;color:#fff;background:var(--red);padding:5px 10px;border-radius:6px;}\r\n#eaaa-fj .fj-topic .th b{font-size:15px;font-weight:600;}\r\n#eaaa-fj .fj-topic .std{display:flex;flex-wrap:wrap;gap:5px;}\r\n#eaaa-fj .fj-topic .std span{font-family:var(--mono);font-size:11px;padding:3px 7px;background:var(--mist);border-radius:5px;color:var(--ink-2);}\r\n\/* ============================ COURSES ============================ *\/\r\n#eaaa-fj .fj-courses{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;}\r\n#eaaa-fj .fj-course{display:flex;align-items:center;gap:14px;padding:16px 18px;background:var(--white);border:1px solid var(--line);border-radius:12px;transition:.25s;}\r\n#eaaa-fj .fj-course:hover{border-color:var(--green);box-shadow:var(--sh-sm);transform:translateY(-2px);}\r\n#eaaa-fj .fj-course .cn2{font-family:var(--mono);font-size:12px;font-weight:600;color:var(--green-deep);background:var(--green-tint);width:28px;height:28px;border-radius:8px;display:grid;place-items:center;flex:none;}\r\n#eaaa-fj .fj-course span{font-size:14.5px;font-weight:500;line-height:1.35;}\r\n\/* ============================ CPD ============================ *\/\r\n#eaaa-fj .fj-cpd{display:grid;grid-template-columns:.9fr 1.1fr;gap:44px;align-items:center;}\r\n#eaaa-fj .fj-donut-wrap{position:relative;display:grid;place-items:center;}\r\n#eaaa-fj .fj-donut{transform:rotate(-90deg);width:280px;height:280px;max-width:100%;}\r\n#eaaa-fj .fj-donut circle{fill:none;stroke-width:12;stroke-linecap:round;}\r\n#eaaa-fj .fj-donut .track{stroke:var(--mist);}\r\n#eaaa-fj .fj-donut .seg{transition:stroke-dashoffset 1.4s cubic-bezier(.3,.7,.2,1);}\r\n#eaaa-fj .fj-donut-center{position:absolute;text-align:center;}\r\n#eaaa-fj .fj-donut-center .big{font-family:var(--serif);font-weight:700;font-size:56px;line-height:1;}\r\n#eaaa-fj .fj-donut-center .lbl{font-family:var(--mono);font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--ink-3);margin-top:6px;}\r\n#eaaa-fj .fj-cpd-legend{display:grid;gap:14px;margin-top:26px;}\r\n#eaaa-fj .fj-cpd-leg{display:flex;align-items:center;gap:14px;}\r\n#eaaa-fj .fj-cpd-leg .sw{width:16px;height:16px;border-radius:5px;flex:none;}\r\n#eaaa-fj .fj-cpd-leg .lt b{font-size:15px;font-weight:600;}\r\n#eaaa-fj .fj-cpd-leg .lt small{font-size:13px;color:var(--ink-3);display:block;}\r\n#eaaa-fj .fj-cpd-rows{display:grid;gap:10px;}\r\n#eaaa-fj .fj-cpd-row{display:flex;align-items:center;gap:16px;padding:15px 18px;background:var(--white);border:1px solid var(--line);border-radius:12px;}\r\n#eaaa-fj .fj-cpd-row.tot{background:var(--ink);border-color:var(--ink);}\r\n#eaaa-fj .fj-cpd-row.tot *{color:#fff;}\r\n#eaaa-fj .fj-cpd-row .rt{flex:1;font-size:14.5px;font-weight:500;}\r\n#eaaa-fj .fj-cpd-row .rh{font-family:var(--mono);font-weight:600;font-size:15px;color:var(--red);flex:none;}\r\n#eaaa-fj .fj-cpd-row.tot .rh{color:#fff;}\r\n#eaaa-fj .fj-cpd-row .rbar{flex:1.4;height:8px;background:var(--mist);border-radius:100px;overflow:hidden;}\r\n#eaaa-fj .fj-cpd-row .rbar i{display:block;height:100%;background:var(--green);width:0;border-radius:100px;transition:width 1.2s cubic-bezier(.3,.7,.2,1);}\r\n#eaaa-fj .fj-cpd-sources{display:grid;grid-template-columns:repeat(5,1fr);gap:12px;}\r\n#eaaa-fj .fj-src{padding:20px 18px;text-align:left;}\r\n#eaaa-fj .fj-src svg{width:26px;height:26px;stroke:var(--green);margin-bottom:12px;}\r\n#eaaa-fj .fj-src p{font-size:13.5px;color:var(--ink-2);margin:0;line-height:1.5;font-weight:500;}\r\n\/* ============================ FEES ============================ *\/\r\n#eaaa-fj .fj-fees{display:grid;gap:10px;}\r\n#eaaa-fj .fj-fee-row{display:grid;grid-template-columns:1.6fr .8fr .8fr;gap:18px;align-items:center;padding:20px 24px;background:var(--white);border:1px solid var(--line);border-radius:var(--r);transition:.25s;}\r\n#eaaa-fj .fj-fee-row:hover{border-color:var(--line-strong);box-shadow:var(--sh-sm);}\r\n#eaaa-fj .fj-fee-row.hi{border-color:var(--red);background:linear-gradient(var(--white),var(--red-tint));}\r\n#eaaa-fj .fj-fee-row .fn b{font-size:16px;font-weight:600;display:block;}\r\n#eaaa-fj .fj-fee-row .fn small{font-size:12.5px;color:var(--ink-3);}\r\n#eaaa-fj .fj-fee-row .fa{font-family:var(--serif);font-weight:600;font-size:22px;letter-spacing:-.01em;}\r\n#eaaa-fj .fj-fee-row.hi .fa{color:var(--red);}\r\n#eaaa-fj .fj-fee-row .fa small{font-family:var(--mono);font-size:12px;font-weight:500;color:var(--ink-3);display:block;margin-top:2px;}\r\n#eaaa-fj .fj-fee-row .fb{font-family:var(--mono);font-size:12px;font-weight:500;color:var(--ink-2);text-align:right;}\r\n#eaaa-fj .fj-fee-head{display:grid;grid-template-columns:1.6fr .8fr .8fr;gap:18px;padding:0 24px 6px;font-family:var(--mono);font-size:11px;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-3);}\r\n#eaaa-fj .fj-fee-head span:last-child{text-align:right;}\r\n\/* ============================ REGISTRATION ============================ *\/\r\n#eaaa-fj .fj-reg{display:grid;grid-template-columns:repeat(2,1fr);gap:14px;}\r\n#eaaa-fj .fj-reg-step{display:flex;gap:18px;padding:22px 24px;background:var(--white);border:1px solid var(--line);border-radius:var(--r);align-items:flex-start;transition:.25s;position:relative;overflow:hidden;}\r\n#eaaa-fj .fj-reg-step:hover{border-color:var(--line-strong);box-shadow:var(--sh-sm);transform:translateY(-3px);}\r\n#eaaa-fj .fj-reg-step .rn{font-family:var(--serif);font-weight:700;font-size:26px;color:var(--white);background:var(--ink);width:48px;height:48px;border-radius:12px;display:grid;place-items:center;flex:none;}\r\n#eaaa-fj .fj-reg-step:nth-child(9) .rn,#eaaa-fj .fj-reg-step:nth-child(10) .rn{background:var(--green);}\r\n#eaaa-fj .fj-reg-step p{margin:0;font-size:14.5px;color:var(--ink-2);line-height:1.55;padding-top:5px;}\r\n#eaaa-fj .fj-reg-step p b{color:var(--ink);}\r\n\/* ============================ RENEWAL ============================ *\/\r\n#eaaa-fj .fj-renew{display:grid;grid-template-columns:1.15fr .85fr;gap:28px;align-items:stretch;}\r\n#eaaa-fj .fj-renew-main{padding:38px;}\r\n#eaaa-fj .fj-renew-main h3{font-size:24px;margin-bottom:8px;}\r\n#eaaa-fj .fj-renew-main>p{font-size:15px;color:var(--ink-3);margin-bottom:24px;}\r\n#eaaa-fj .fj-renew-list{display:grid;gap:11px;}\r\n#eaaa-fj .fj-renew-list li{display:flex;gap:13px;align-items:center;padding:14px 18px;background:var(--paper);border:1px solid var(--line);border-radius:11px;font-size:14.5px;font-weight:500;color:var(--ink-2);}\r\n#eaaa-fj .fj-renew-list li .rk{width:30px;height:30px;border-radius:8px;background:var(--green-tint);display:grid;place-items:center;flex:none;}\r\n#eaaa-fj .fj-renew-list li .rk svg{width:16px;height:16px;stroke:var(--green-deep);}\r\n#eaaa-fj .fj-renew-side{background:var(--ink);border-radius:var(--r-lg);padding:38px;display:flex;flex-direction:column;justify-content:center;position:relative;overflow:hidden;}\r\n#eaaa-fj .fj-renew-side *{color:#fff;}\r\n#eaaa-fj .fj-renew-side .term{font-family:var(--serif);font-weight:700;font-size:clamp(40px,6vw,64px);line-height:.95;}\r\n#eaaa-fj .fj-renew-side .term small{font-size:.32em;font-weight:500;color:rgba(255,255,255,.6)!important;display:block;margin-top:10px;font-family:var(--mono);letter-spacing:.1em;text-transform:uppercase;}\r\n#eaaa-fj .fj-renew-warn{margin-top:26px;padding:18px 20px;border:1px solid rgba(206,17,38,.5);background:rgba(206,17,38,.14);border-radius:12px;display:flex;gap:12px;align-items:flex-start;font-size:14px;line-height:1.55;}\r\n#eaaa-fj .fj-renew-warn svg{width:20px;height:20px;flex:none;stroke:var(--red);margin-top:1px;}\r\n#eaaa-fj .fj-renew-warn .rlbl,#eaaa-fj .fj-renew-warn .rlbl b{color:#fff!important;}\r\n\/* ============================ EXCEPTIONS ============================ *\/\r\n#eaaa-fj .fj-exc{display:grid;grid-template-columns:repeat(2,1fr);gap:14px;}\r\n#eaaa-fj .fj-exc-card{padding:24px 26px;position:relative;}\r\n#eaaa-fj .fj-exc-card .eh{display:flex;gap:12px;align-items:flex-start;margin-bottom:12px;}\r\n#eaaa-fj .fj-exc-card .eh .ei{width:36px;height:36px;border-radius:9px;background:var(--red-tint);display:grid;place-items:center;flex:none;}\r\n#eaaa-fj .fj-exc-card .eh .ei svg{width:19px;height:19px;stroke:var(--red-deep);}\r\n#eaaa-fj .fj-exc-card .eh b{font-size:15.5px;font-weight:600;line-height:1.35;padding-top:6px;}\r\n#eaaa-fj .fj-exc-card p{font-size:14px;color:var(--ink-3);margin:0;line-height:1.6;padding-left:48px;}\r\n\/* ============================ RESPONSIBILITIES ============================ *\/\r\n#eaaa-fj .fj-resp{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;}\r\n#eaaa-fj .fj-resp-card{padding:28px 24px;position:relative;overflow:hidden;}\r\n#eaaa-fj .fj-resp-card .rtop{display:flex;align-items:center;gap:12px;margin-bottom:16px;padding-bottom:16px;border-bottom:1px solid var(--line);}\r\n#eaaa-fj .fj-resp-card .rtop .ri{width:40px;height:40px;border-radius:10px;display:grid;place-items:center;flex:none;background:var(--ink);}\r\n#eaaa-fj .fj-resp-card .rtop .ri svg{width:20px;height:20px;stroke:#fff;}\r\n#eaaa-fj .fj-resp-card .rtop b{font-size:15px;font-weight:600;line-height:1.25;}\r\n#eaaa-fj .fj-resp-card ul{display:grid;gap:8px;}\r\n#eaaa-fj .fj-resp-card li{display:flex;gap:9px;font-size:13.5px;color:var(--ink-2);line-height:1.5;align-items:flex-start;}\r\n#eaaa-fj .fj-resp-card li::before{content:\"\";width:5px;height:5px;border-radius:50%;background:var(--green);flex:none;margin-top:8px;}\r\n\/* ============================ ACK \/ FOOTER \/ TOP ============================ *\/\r\n#eaaa-fj .fj-ack{background:var(--ink);color:#fff;border-radius:var(--r-lg);padding:56px 52px;position:relative;overflow:hidden;}\r\n#eaaa-fj .fj-ack *{color:#fff;}\r\n#eaaa-fj .fj-ack-flag{position:absolute;inset:0;opacity:.1;background:linear-gradient(115deg,transparent 55%,var(--red) 55%,var(--red) 62%,transparent 62%,transparent 70%,var(--green) 70%,var(--green) 77%,transparent 77%);}\r\n#eaaa-fj .fj-ack-inner{position:relative;z-index:2;max-width:760px;}\r\n#eaaa-fj .fj-ack .fj-eyebrow{color:#fff;}\r\n#eaaa-fj .fj-ack .fj-eyebrow::before{background:var(--red);}\r\n#eaaa-fj .fj-ack h3{font-size:clamp(26px,3.6vw,40px);line-height:1.1;margin-bottom:16px;}\r\n#eaaa-fj .fj-ack p{font-size:16.5px;color:rgba(255,255,255,.72)!important;line-height:1.7;}\r\n#eaaa-fj .fj-ack p *{color:rgba(255,255,255,.72)!important;}\r\n#eaaa-fj .fj-ack-box{margin-top:32px;background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.16);border-radius:16px;padding:26px 28px;}\r\n#eaaa-fj .fj-check{display:flex;gap:16px;align-items:flex-start;cursor:pointer;user-select:none;}\r\n#eaaa-fj .fj-check input{position:absolute;opacity:0;pointer-events:none;}\r\n#eaaa-fj .fj-check .cbox{width:28px;height:28px;border-radius:8px;border:1.5px solid rgba(255,255,255,.4);flex:none;display:grid;place-items:center;transition:.25s;margin-top:1px;}\r\n#eaaa-fj .fj-check .cbox svg{width:17px;height:17px;stroke:#fff;opacity:0;transform:scale(.6);transition:.25s;}\r\n#eaaa-fj .fj-check input:checked + .cbox{background:var(--green);border-color:var(--green);}\r\n#eaaa-fj .fj-check input:checked + .cbox svg{opacity:1;transform:none;}\r\n#eaaa-fj .fj-check input:focus-visible + .cbox{outline:2px solid #fff;outline-offset:3px;}\r\n#eaaa-fj .fj-check .ctext{font-size:15px;line-height:1.6;color:rgba(255,255,255,.85)!important;}\r\n#eaaa-fj .fj-check .ctext b{color:#fff;}\r\n#eaaa-fj .fj-ack-actions{margin-top:26px;display:flex;gap:14px;flex-wrap:wrap;align-items:center;}\r\n#eaaa-fj .fj-btn.disabled{opacity:.4;pointer-events:none;filter:grayscale(.3);}\r\n#eaaa-fj .fj-ack-note{font-size:13px;color:rgba(255,255,255,.5)!important;font-family:var(--mono);letter-spacing:.02em;}\r\n#eaaa-fj .fj-top{position:fixed;right:26px;bottom:26px;width:50px;height:50px;border-radius:14px;background:var(--ink);color:#fff;border:none;cursor:pointer;display:grid;place-items:center;box-shadow:var(--sh-lg);opacity:0;transform:translateY(16px) scale(.9);transition:.3s;z-index:50;}\r\n#eaaa-fj .fj-top.show{opacity:1;transform:none;}\r\n#eaaa-fj .fj-top svg{width:22px;height:22px;stroke:#fff;}\r\n\/* ============================ RESPONSIVE ============================ *\/\r\n@media(max-width:1000px){\r\n  #eaaa-fj .fj-stats-grid{grid-template-columns:repeat(3,1fr);}\r\n  #eaaa-fj .fj-stat:nth-child(3){border-right:none;}\r\n  #eaaa-fj .fj-stat:nth-child(-n+3){border-bottom:1px solid var(--line);}\r\n  #eaaa-fj .fj-obj-grid{grid-template-columns:repeat(2,1fr);}\r\n  #eaaa-fj .fj-gloss{grid-template-columns:repeat(2,1fr);}\r\n  #eaaa-fj .fj-exam-grid,#eaaa-fj .fj-topics{grid-template-columns:1fr;}\r\n  #eaaa-fj .fj-courses{grid-template-columns:repeat(2,1fr);}\r\n  #eaaa-fj .fj-cpd{grid-template-columns:1fr;gap:34px;}\r\n  #eaaa-fj .fj-cpd-sources{grid-template-columns:repeat(2,1fr);}\r\n  #eaaa-fj .fj-resp{grid-template-columns:repeat(2,1fr);}\r\n  #eaaa-fj .fj-renew{grid-template-columns:1fr;}\r\n}\r\n@media(max-width:720px){\r\n  #eaaa-fj .fj-sec{padding:56px 0;}\r\n  #eaaa-fj .fj-legal-grid,#eaaa-fj .fj-scope,#eaaa-fj .fj-reg,#eaaa-fj .fj-exc{grid-template-columns:1fr;}\r\n  #eaaa-fj .fj-opts{grid-template-columns:1fr;}\r\n  #eaaa-fj .fj-result-cols,#eaaa-fj .fj-acc-cols{grid-template-columns:1fr;}\r\n  #eaaa-fj .fj-finder-inner{padding:30px 24px 34px;}\r\n  #eaaa-fj .fj-fee-row,#eaaa-fj .fj-fee-head{grid-template-columns:1fr;gap:8px;}\r\n  #eaaa-fj .fj-fee-row .fb,#eaaa-fj .fj-fee-head span:last-child{text-align:left;}\r\n  #eaaa-fj .fj-ack{padding:38px 26px;}\r\n  #eaaa-fj .fj-renew-main,#eaaa-fj .fj-renew-side{padding:28px 24px;}\r\n  #eaaa-fj .fj-acc-head{padding:18px;gap:14px;}\r\n  #eaaa-fj .fj-acc-head .req{display:none;}\r\n  #eaaa-fj .fj-acc-inner{padding:4px 18px 24px;}\r\n}\r\n@media(max-width:560px){\r\n  #eaaa-fj .fj-stats-grid{grid-template-columns:repeat(2,1fr);}\r\n  #eaaa-fj .fj-stat{border-right:1px solid var(--line)!important;}\r\n  #eaaa-fj .fj-stat:nth-child(2n){border-right:none!important;}\r\n  #eaaa-fj .fj-gloss,#eaaa-fj .fj-obj-grid,#eaaa-fj .fj-courses,#eaaa-fj .fj-cpd-sources,#eaaa-fj .fj-resp{grid-template-columns:1fr;}\r\n  #eaaa-fj .fj-stage{padding-left:66px;}\r\n  #eaaa-fj .fj-stage .dot{width:52px;height:52px;font-size:18px;}\r\n  #eaaa-fj .fj-tl::before,#eaaa-fj .fj-tl-fill{left:25px;}\r\n}\r\n@media(prefers-reduced-motion:reduce){\r\n  #eaaa-fj *{animation:none!important;transition:none!important;}\r\n  #eaaa-fj .rv{opacity:1!important;transform:none!important;}\r\n}\r\n<\/style>\r\n\r\n<style>\r\n\/* ============================ ARABIC \/ RTL OVERRIDES ============================ *\/\r\n#eaaa-fj{\r\n  direction:rtl;\r\n  text-align:right;\r\n  --serif:'Noto Kufi Arabic',Tahoma,Arial,sans-serif;\r\n  --sans:'Noto Kufi Arabic',Tahoma,Arial,sans-serif;\r\n}\r\n\r\n\/* Arabic typography *\/\r\n#eaaa-fj .fj-eyebrow,\r\n#eaaa-fj .fj-tag,\r\n#eaaa-fj .fj-finder-top .lbl,\r\n#eaaa-fj .fj-q-num,\r\n#eaaa-fj .fj-result-badge,\r\n#eaaa-fj .fj-result-case small,\r\n#eaaa-fj .fj-result-cols h5,\r\n#eaaa-fj table.fj-t th,\r\n#eaaa-fj .fj-col-h,\r\n#eaaa-fj .fj-exam-meta .mk,\r\n#eaaa-fj .fj-donut-center .lbl,\r\n#eaaa-fj .fj-fee-head,\r\n#eaaa-fj .fj-renew-side .term small{\r\n  letter-spacing:0;\r\n  text-transform:none;\r\n}\r\n\r\n\/* Keep acronyms, codes, standards and figures readable left-to-right *\/\r\n#eaaa-fj .code,\r\n#eaaa-fj .bodies span,\r\n#eaaa-fj .fj-pill,\r\n#eaaa-fj .fj-exam-code,\r\n#eaaa-fj .fj-topic .tc,\r\n#eaaa-fj .fj-topic .std span,\r\n#eaaa-fj .fj-month,\r\n#eaaa-fj .fj-course .cn2,\r\n#eaaa-fj .fj-fee-row .fa,\r\n#eaaa-fj .fj-result-exam,\r\n#eaaa-fj .fj-result-case,\r\n#eaaa-fj .fj-stat .v,\r\n#eaaa-fj .fj-exam-meta .mv,\r\n#eaaa-fj .fj-fee,\r\n#eaaa-fj b,\r\n#eaaa-fj strong{\r\n  unicode-bidi:isolate;\r\n}\r\n\r\n\/* Logical mirroring *\/\r\n#eaaa-fj .fj-stat{\r\n  border-right:none;\r\n  border-left:1px solid var(--line);\r\n}\r\n#eaaa-fj .fj-stat:last-child{border-left:none;}\r\n#eaaa-fj .fj-stat::after{left:auto;right:0;}\r\n#eaaa-fj .fj-stat .v .suf{margin-left:0;margin-right:2px;}\r\n\r\n#eaaa-fj .fj-legal{padding:26px 28px 26px 26px;}\r\n#eaaa-fj .fj-legal::before{left:auto;right:0;}\r\n#eaaa-fj .fj-legal .yr{right:auto;left:-6px;}\r\n\r\n\/* Journey timeline *\/\r\n#eaaa-fj .fj-tl::before,\r\n#eaaa-fj .fj-tl-fill{\r\n  left:auto;\r\n  right:31px;\r\n}\r\n#eaaa-fj .fj-stage{\r\n  padding:0 84px 30px 0;\r\n}\r\n#eaaa-fj .fj-stage .dot{\r\n  left:auto;\r\n  right:0;\r\n}\r\n#eaaa-fj .fj-stage:hover .card{\r\n  transform:translateX(-4px);\r\n}\r\n\r\n\/* Finder and result *\/\r\n#eaaa-fj .fj-opt,\r\n#eaaa-fj .fj-acc-head,\r\n#eaaa-fj table.fj-t th,\r\n#eaaa-fj .fj-src{\r\n  text-align:right;\r\n}\r\n#eaaa-fj .fj-back svg{transform:rotate(180deg);}\r\n#eaaa-fj .fj-result-case{text-align:left;}\r\n\r\n\/* Tables, accordion and exam cards *\/\r\n#eaaa-fj .fj-exam-idx{right:auto;left:22px;}\r\n#eaaa-fj .fj-exam-meta div:nth-child(odd){border-right:none;border-left:1px solid var(--line);}\r\n#eaaa-fj .fj-fee-row .fb,\r\n#eaaa-fj .fj-fee-head span:last-child{text-align:left;}\r\n\r\n\/* Cards and exceptional cases *\/\r\n#eaaa-fj .fj-exc-card p{padding-left:0;padding-right:48px;}\r\n\r\n\/* Floating action *\/\r\n#eaaa-fj .fj-top{right:auto;left:26px;}\r\n\r\n@media(max-width:1000px){\r\n  #eaaa-fj .fj-stat:nth-child(3){border-left:none;}\r\n}\r\n\r\n@media(max-width:720px){\r\n  #eaaa-fj .fj-fee-row .fb,\r\n  #eaaa-fj .fj-fee-head span:last-child{text-align:right;}\r\n}\r\n\r\n@media(max-width:560px){\r\n  #eaaa-fj .fj-stat{\r\n    border-right:none!important;\r\n    border-left:1px solid var(--line)!important;\r\n  }\r\n  #eaaa-fj .fj-stat:nth-child(2n){border-left:none!important;}\r\n  #eaaa-fj .fj-stage{padding-left:0;padding-right:66px;}\r\n  #eaaa-fj .fj-tl::before,\r\n  #eaaa-fj .fj-tl-fill{left:auto;right:25px;}\r\n}\r\n<\/style>\r\n\r\n<!-- ================= STATS (opening summary) ================= -->\r\n<section class=\"fj-sec\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-stats rv\">\r\n      <div class=\"fj-stats-grid\">\r\n        <div class=\"fj-stat\"><div class=\"v\" data-count=\"6\">0<\/div><div class=\"k\">\u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0631\u062d\u0644\u0629<\/div><\/div>\r\n        <div class=\"fj-stat\"><div class=\"v\" data-count=\"7\">0<\/div><div class=\"k\">\u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646 (\u0627\u0644\u062d\u0627\u0644\u0627\u062a)<\/div><\/div>\r\n        <div class=\"fj-stat\"><div class=\"v\" data-count=\"3\">0<\/div><div class=\"k\">\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0628\u0631 ACCA<\/div><\/div>\r\n        <div class=\"fj-stat g\"><div class=\"v\" data-count=\"60\">0<span class=\"suf\">%<\/span><\/div><div class=\"k\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631<\/div><\/div>\r\n        <div class=\"fj-stat g\"><div class=\"v\" data-count=\"30\">0<span class=\"suf\">\u0633<\/span><\/div><div class=\"k\">\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u062a\u062c\u062f\u064a\u062f \u0633\u0646\u0648\u064a\u0627\u064b<\/div><\/div>\r\n        <div class=\"fj-stat\"><div class=\"v\" data-count=\"1050\">0<\/div><div class=\"k\">\u062f\u0631\u0647\u0645 \u0631\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a<\/div><\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <p class=\"fj-intro rv d1\">\u064a\u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0643\u0627\u0645\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0632\u0645\u0627\u0644\u0629. \u0648\u064a\u0639\u0631\u0636 \u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0628\u0639 \u0644\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0648\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0633\u0646\u0648\u064a\u060c \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 &mdash; \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u062f\u0649 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646. \u0648\u0644\u0627 \u064a\u062d\u062a\u0627\u062c \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0625\u0644\u0649 \u0623\u064a \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0637\u0644\u0628\u0647.<\/p>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 1. LEGAL BASIS ================= -->\r\n<section class=\"fj-sec alt\" id=\"legal\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 01 &mdash; \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/span>\r\n      <div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%B3%D9%8A%D9%85_%D9%88%D8%A7%D9%84%D9%82%D8%B1%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%AA%D9%8A_%D9%8A%D8%B3%D8%AA%D9%86%D8%AF_%D8%A5%D9%84%D9%8A%D9%87%D8%A7_%D8%A7%D9%84%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D8%AC\" >\u0627\u0644\u0645\u0631\u0627\u0633\u064a\u0645 \u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D8%A7%D9%84%D9%84%D8%A7%D8%A6%D8%AD%D8%A9_%D8%A7%D9%84%D8%AA%D9%86%D9%81%D9%8A%D8%B0%D9%8A%D8%A9_%D9%84%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%A7%D9%84%D9%85%D9%86%D8%B8%D9%85_%D9%84%D9%85%D9%87%D9%86%D8%A9_%D9%85%D8%AF%D9%82%D9%82%D9%8A_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA_%E2%80%94_%D9%88%D8%AA%D9%82%D8%B1%D8%B1_%D8%B4%D9%87%D8%A7%D8%AF%D8%A9_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9_%D9%83%D9%85%D8%AA%D8%B7%D9%84%D8%A8_%D9%84%D9%84%D9%82%D9%8A%D8%AF_%D9%88%D8%AA%D8%AC%D8%AF%D9%8A%D8%AF%D9%87\" >\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0646\u0638\u0645 \u0644\u0645\u0647\u0646\u0629 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a &mdash; \u0648\u062a\u0642\u0631\u0631 \u0634\u0647\u0627\u062f\u0629 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href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D9%8A%D8%AD%D8%AF%D8%AF_%D8%A7%D9%84%D9%85%D9%82%D8%B1%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9%D8%8C_%D8%A8%D9%88%D8%A7%D9%82%D8%B9_15_%D8%B3%D8%A7%D8%B9%D8%A9_%D8%A3%D9%83%D8%A7%D8%AF%D9%8A%D9%85%D9%8A%D8%A9%D8%8C_%D8%A7%D9%84%D9%85%D8%B7%D9%84%D9%88%D8%A8%D8%A9_%D9%84%D9%84%D9%82%D9%8A%D8%AF_%D9%81%D9%8A_%D8%B3%D8%AC%D9%84_%D9%85%D8%AF%D9%82%D9%82%D9%8A_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA\" >\u064a\u062d\u062f\u062f \u0627\u0644\u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0628\u0648\u0627\u0642\u0639 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u0642\u064a\u062f \u0641\u064a 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href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D9%8A%D8%AD%D8%AF%D8%AF_%D9%85%D9%88%D8%B6%D9%88%D8%B9%D8%A7%D8%AA_%D8%A7%D9%84%D8%A7%D8%AE%D8%AA%D8%A8%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%AB%D9%84%D8%A7%D8%AB%D8%A9_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9_IFRS%D8%8C_%D9%88%D8%A7%D9%84%D8%AA%D8%AF%D9%82%D9%8A%D9%82_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A_ISA%D8%8C_%D9%88%D8%A7%D9%84%D8%AA%D8%B4%D8%B1%D9%8A%D8%B9%D8%A7%D8%AA_%D9%88%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8_%D9%81%D9%8A_%D8%AF%D9%88%D9%84%D8%A9_%D8%A7%D9%84%D8%A5%D9%85%D8%A7%D8%B1%D8%A7%D8%AA\" >\u064a\u062d\u062f\u062f \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629: \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u060c 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href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D8%AA%D9%88%D8%AD%D9%8A%D8%AF_%D8%A7%D9%84%D8%A5%D8%AC%D8%B1%D8%A7%D8%A1%D8%A7%D8%AA\" >\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF_%D8%A7%D9%84%D9%85%D8%B3%D8%A7%D8%B1%D8%A7%D8%AA\" >\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D8%B6%D9%85%D8%A7%D9%86_%D8%A7%D9%84%D8%A7%D9%85%D8%AA%D8%AB%D8%A7%D9%84\" >\u0636\u0645\u0627\u0646 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\u0627\u0644\u0632\u0645\u0627\u0644\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D9%85%D8%AA%D8%B7%D9%84%D8%A8%D8%A7%D8%AA_%D8%A7%D9%84%D8%AA%D8%AC%D8%AF%D9%8A%D8%AF\" >\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062c\u062f\u064a\u062f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D9%83%D9%8A%D9%81%D9%8A%D8%A9_%D8%A7%D9%84%D8%AA%D8%B9%D8%A7%D9%85%D9%84_%D9%85%D8%B9_%D8%A7%D9%84%D8%AD%D8%A7%D9%84%D8%A7%D8%AA_%D8%A7%D9%84%D8%AE%D8%A7%D8%B5%D8%A9\" >\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#%D8%AA%D9%88%D8%B2%D9%8A%D8%B9_%D8%A7%D9%84%D9%85%D8%B3%D8%A4%D9%88%D9%84%D9%8A%D8%A7%D8%AA\" >\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/aaa4uae.ae\/ar\/%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d8%ac-%d8%a7%d9%84%d8%b2%d9%85%d8%a7%d9%84%d8%a9\/#nodeq\" >'+node.q+'<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%B3%D9%8A%D9%85_%D9%88%D8%A7%D9%84%D9%82%D8%B1%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%AA%D9%8A_%D9%8A%D8%B3%D8%AA%D9%86%D8%AF_%D8%A5%D9%84%D9%8A%D9%87%D8%A7_%D8%A7%D9%84%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D8%AC\"><\/span>\u0627\u0644\u0645\u0631\u0627\u0633\u064a\u0645 \u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u062a\u0633\u062a\u0646\u062f \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0625\u0644\u0649 \u0645\u0631\u0627\u0633\u064a\u0645 \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0648\u062a\u062d\u062f\u062f \u0645\u062c\u062a\u0645\u0639\u0629\u064b \u0645\u062a\u0637\u0644\u0628 \u0627\u0644\u0632\u0645\u0627\u0644\u0629\u060c \u0648\u0625\u0637\u0627\u0631 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0633\u0646\u0648\u064a.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-legal-grid\">\r\n      <div class=\"fj-card fj-legal rv\"><div class=\"yr\">2022<\/div><div class=\"inner\"><span class=\"code\">\u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0631\u0642\u0645 48 &middot; \u0644\u0633\u0646\u0629 2022<\/span><h4><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%84%D8%A7%D8%A6%D8%AD%D8%A9_%D8%A7%D9%84%D8%AA%D9%86%D9%81%D9%8A%D8%B0%D9%8A%D8%A9_%D9%84%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%A7%D9%84%D9%85%D9%86%D8%B8%D9%85_%D9%84%D9%85%D9%87%D9%86%D8%A9_%D9%85%D8%AF%D9%82%D9%82%D9%8A_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA_%E2%80%94_%D9%88%D8%AA%D9%82%D8%B1%D8%B1_%D8%B4%D9%87%D8%A7%D8%AF%D8%A9_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9_%D9%83%D9%85%D8%AA%D8%B7%D9%84%D8%A8_%D9%84%D9%84%D9%82%D9%8A%D8%AF_%D9%88%D8%AA%D8%AC%D8%AF%D9%8A%D8%AF%D9%87\"><\/span>\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0646\u0638\u0645 \u0644\u0645\u0647\u0646\u0629 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a &mdash; \u0648\u062a\u0642\u0631\u0631 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0643\u0645\u062a\u0637\u0644\u0628 \u0644\u0644\u0642\u064a\u062f \u0648\u062a\u062c\u062f\u064a\u062f\u0647.<span class=\"ez-toc-section-end\"><\/span><\/h4><\/div><\/div>\r\n      <div class=\"fj-card fj-legal g rv d1\"><div class=\"yr\">2022<\/div><div class=\"inner\"><span class=\"code\">\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 111-2 &middot; \u0644\u0633\u0646\u0629 2022<\/span><h4><span class=\"ez-toc-section\" id=\"%D8%A7%D8%B9%D8%AA%D9%85%D8%A7%D8%AF_%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D8%AC_%D8%B4%D9%87%D8%A7%D8%AF%D8%A9_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9_%D9%88%D8%AF%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D8%AA%D8%B9%D9%84%D9%8A%D9%85_%D8%A7%D9%84%D9%85%D9%87%D9%86%D9%8A_%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D9%85%D8%B1_%D9%84%D9%85%D8%AF%D9%82%D9%82%D9%8A_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D9%82%D9%8A%D8%AF%D9%8A%D9%86_%D9%84%D8%AF%D9%89_%D8%A7%D9%84%D9%88%D8%B2%D8%A7%D8%B1%D8%A9\"><\/span>\u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0631\u0646\u0627\u0645\u062c \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0648\u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u062f\u064a\u0646 \u0644\u062f\u0649 \u0627\u0644\u0648\u0632\u0627\u0631\u0629.<span class=\"ez-toc-section-end\"><\/span><\/h4><\/div><\/div>\r\n      <div class=\"fj-card fj-legal rv\"><div class=\"yr\">2022<\/div><div class=\"inner\"><span class=\"code\">\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 109 &middot; \u0644\u0633\u0646\u0629 2022<\/span><h4><span class=\"ez-toc-section\" id=\"%D9%8A%D8%AD%D8%AF%D8%AF_%D8%A7%D9%84%D9%85%D9%82%D8%B1%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9%D8%8C_%D8%A8%D9%88%D8%A7%D9%82%D8%B9_15_%D8%B3%D8%A7%D8%B9%D8%A9_%D8%A3%D9%83%D8%A7%D8%AF%D9%8A%D9%85%D9%8A%D8%A9%D8%8C_%D8%A7%D9%84%D9%85%D8%B7%D9%84%D9%88%D8%A8%D8%A9_%D9%84%D9%84%D9%82%D9%8A%D8%AF_%D9%81%D9%8A_%D8%B3%D8%AC%D9%84_%D9%85%D8%AF%D9%82%D9%82%D9%8A_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA\"><\/span>\u064a\u062d\u062f\u062f \u0627\u0644\u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0628\u0648\u0627\u0642\u0639 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<span class=\"ez-toc-section-end\"><\/span><\/h4><\/div><\/div>\r\n      <div class=\"fj-card fj-legal g rv d1\"><div class=\"yr\">2018<\/div><div class=\"inner\"><span class=\"code\">\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 805 &middot; \u0644\u0633\u0646\u0629 2018<\/span><h4><span class=\"ez-toc-section\" id=\"%D9%8A%D8%AD%D8%AF%D8%AF_%D9%85%D8%B9%D8%A7%D9%87%D8%AF_%D9%88%D9%85%D8%AC%D9%85%D8%B9%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86%D9%8A%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9_%D8%B4%D9%87%D8%A7%D8%AF%D8%A7%D8%AA%D9%87%D9%85_%D9%84%D8%A3%D8%BA%D8%B1%D8%A7%D8%B6_%D8%A7%D9%84%D9%82%D9%8A%D8%AF\"><\/span>\u064a\u062d\u062f\u062f \u0645\u0639\u0627\u0647\u062f \u0648\u0645\u062c\u0645\u0639\u0627\u062a \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\u0629 \u0634\u0647\u0627\u062f\u0627\u062a\u0647\u0645 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0642\u064a\u062f.<span class=\"ez-toc-section-end\"><\/span><\/h4><\/div><\/div>\r\n      <div class=\"fj-card fj-legal rv\"><div class=\"yr\">2022<\/div><div class=\"inner\"><span class=\"code\">\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 110 &middot; \u0644\u0633\u0646\u0629 2022<\/span><h4><span class=\"ez-toc-section\" id=\"%D9%8A%D8%AD%D8%AF%D8%AF_%D8%AC%D8%AF%D9%88%D9%84_%D8%A7%D9%84%D8%A7%D8%AE%D8%AA%D8%A8%D8%A7%D8%B1%D8%A7%D8%AA_%E2%80%94_%D8%B3%D8%AA_%D8%AF%D9%88%D8%B1%D8%A7%D8%AA_%D8%B3%D9%86%D9%88%D9%8A%D8%A7%D9%8B%D8%8C_%D8%AF%D9%88%D8%B1%D8%A9_%D9%83%D9%84_%D8%B4%D9%87%D8%B1%D9%8A%D9%86_%D9%8A%D9%86%D8%A7%D9%8A%D8%B1%D8%8C_%D9%85%D8%A7%D8%B1%D8%B3%D8%8C_%D9%85%D8%A7%D9%8A%D9%88%D8%8C_%D9%8A%D9%88%D9%84%D9%8A%D9%88%D8%8C_%D8%B3%D8%A8%D8%AA%D9%85%D8%A8%D8%B1%D8%8C_%D9%86%D9%88%D9%81%D9%85%D8%A8%D8%B1\"><\/span>\u064a\u062d\u062f\u062f \u062c\u062f\u0648\u0644 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &mdash; \u0633\u062a \u062f\u0648\u0631\u0627\u062a \u0633\u0646\u0648\u064a\u0627\u064b\u060c \u062f\u0648\u0631\u0629 \u0643\u0644 \u0634\u0647\u0631\u064a\u0646 (\u064a\u0646\u0627\u064a\u0631\u060c \u0645\u0627\u0631\u0633\u060c \u0645\u0627\u064a\u0648\u060c \u064a\u0648\u0644\u064a\u0648\u060c \u0633\u0628\u062a\u0645\u0628\u0631\u060c \u0646\u0648\u0641\u0645\u0628\u0631).<span class=\"ez-toc-section-end\"><\/span><\/h4><\/div><\/div>\r\n      <div class=\"fj-card fj-legal g rv d1\"><div class=\"yr\">2022<\/div><div class=\"inner\"><span class=\"code\">\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 111 &middot; \u0644\u0633\u0646\u0629 2022<\/span><h4><span class=\"ez-toc-section\" id=\"%D9%8A%D8%AD%D8%AF%D8%AF_%D9%85%D9%88%D8%B6%D9%88%D8%B9%D8%A7%D8%AA_%D8%A7%D9%84%D8%A7%D8%AE%D8%AA%D8%A8%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%AB%D9%84%D8%A7%D8%AB%D8%A9_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9_IFRS%D8%8C_%D9%88%D8%A7%D9%84%D8%AA%D8%AF%D9%82%D9%8A%D9%82_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A_ISA%D8%8C_%D9%88%D8%A7%D9%84%D8%AA%D8%B4%D8%B1%D9%8A%D8%B9%D8%A7%D8%AA_%D9%88%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8_%D9%81%D9%8A_%D8%AF%D9%88%D9%84%D8%A9_%D8%A7%D9%84%D8%A5%D9%85%D8%A7%D8%B1%D8%A7%D8%AA\"><\/span>\u064a\u062d\u062f\u062f \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629: \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a (ISA)\u060c \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<span class=\"ez-toc-section-end\"><\/span><\/h4><\/div><\/div>\r\n    <\/div>\r\n    <div class=\"fj-head rv\" style=\"margin-top:64px;\">\r\n      <span class=\"fj-eyebrow g\">\u0627\u0644\u063a\u0631\u0636<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D9%88%D9%8F%D8%B6%D8%B9%D8%AA_%D9%87%D8%B0%D9%87_%D8%A7%D9%84%D8%A5%D8%AC%D8%B1%D8%A7%D8%A1%D8%A7%D8%AA\"><\/span>\u0644\u0645\u0627\u0630\u0627 \u0648\u064f\u0636\u0639\u062a \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n    <\/div>\r\n    <div class=\"fj-obj-grid\">\r\n      <div class=\"fj-card fj-obj rv\"><div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><rect x=\"3\" y=\"4\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M3 9h18M8 4v16\" stroke-linecap=\"round\"\/><\/svg><\/div><h4><span class=\"ez-toc-section\" id=\"%D8%AA%D9%88%D8%AD%D9%8A%D8%AF_%D8%A7%D9%84%D8%A5%D8%AC%D8%B1%D8%A7%D8%A1%D8%A7%D8%AA\"><\/span>\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h4><p>\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0633\u062a\u0644\u0627\u0645 \u0637\u0644\u0628\u0627\u062a \u0645\u0646\u062d \u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0648\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u0648\u0627\u0644\u0628\u062a \u0641\u064a\u0647\u0627.<\/p><\/div>\r\n      <div class=\"fj-card fj-obj rv d1\"><div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M3 12h4l3-8 4 16 3-8h4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div><h4><span class=\"ez-toc-section\" id=\"%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF_%D8%A7%D9%84%D9%85%D8%B3%D8%A7%D8%B1%D8%A7%D8%AA\"><\/span>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h4><p>\u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0628\u0639\u0629 \u0644\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646\u060c \u0645\u062d\u062f\u062f\u0629 \u0628\u062f\u0642\u0629 \u0648\u0641\u0642 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0643\u0644 \u0645\u062a\u0642\u062f\u0645.<\/p><\/div>\r\n      <div class=\"fj-card fj-obj rv d2\"><div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M12 3l8 4v5c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><path d=\"M9 12l2 2 4-4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div><h4><span class=\"ez-toc-section\" id=\"%D8%B6%D9%85%D8%A7%D9%86_%D8%A7%D9%84%D8%A7%D9%85%D8%AA%D8%AB%D8%A7%D9%84\"><\/span>\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<span class=\"ez-toc-section-end\"><\/span><\/h4><p>\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a \u0631\u0642\u0645 12 \u0644\u0633\u0646\u0629 2014 \u0648\u0644\u0627\u0626\u062d\u062a\u0647 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-obj rv d3\"><div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M4 19V5a2 2 0 012-2h9l5 5v11a2 2 0 01-2 2H6a2 2 0 01-2-2z\"\/><path d=\"M14 3v6h6\" stroke-linejoin=\"round\"\/><\/svg><\/div><h4><span class=\"ez-toc-section\" id=\"%D8%AA%D9%88%D9%81%D9%8A%D8%B1_%D9%85%D8%B1%D8%AC%D8%B9_%D9%85%D9%88%D8%AD%D8%AF\"><\/span>\u062a\u0648\u0641\u064a\u0631 \u0645\u0631\u062c\u0639 \u0645\u0648\u062d\u062f<span class=\"ez-toc-section-end\"><\/span><\/h4><p>\u0645\u0631\u062c\u0639 \u0645\u0648\u062d\u062f \u0644\u0645\u0648\u0638\u0641\u064a \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0648\u0641\u0631\u0642 \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0645\u0644\u064a\u0646.<\/p><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 2 & 3. TERMS + SCOPE ================= -->\r\n<section class=\"fj-sec\" id=\"terms\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 02 &mdash; \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%B5%D8%B7%D9%84%D8%AD%D8%A7%D8%AA_%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D8%AC_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9\"><\/span>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0632\u0645\u0627\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u0627\u0637\u0644\u0639 \u0623\u0648\u0644\u0627\u064b \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a &mdash; \u0641\u0647\u064a \u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u062f\u0644\u064a\u0644 \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u0645\u0646\u0637\u0628\u0642 \u0639\u0644\u064a\u0643.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-gloss\">\r\n      <div class=\"fj-card fj-term rv\"><div class=\"t\"><i><\/i>\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/div><p>\u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u064a \u062a\u0645\u0646\u062d\u0647\u0627 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv d1\"><div class=\"t\"><i><\/i>\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/div><p>\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv d2\"><div class=\"t\"><i><\/i>\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/div><p>\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0632\u0645\u0627\u0644\u0627\u062a\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0631\u0642\u0645 805 \u0644\u0633\u0646\u0629 2018.<\/p><div class=\"bodies\"><span>AICPA<\/span><span>ICAEW<\/span><span>ACCA<\/span><span>CPA Canada<\/span><span>CAANZ<\/span><span>SOCPA<\/span><\/div><\/div>\r\n      <div class=\"fj-card fj-term rv\"><div class=\"t\"><i><\/i>IFAC<\/div><p>\u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a\u0647 &mdash; \u0623\u0643\u062b\u0631 \u0645\u0646 180 \u062c\u0647\u0629 \u0645\u0647\u0646\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv d1\"><div class=\"t\"><i><\/i>\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631<\/div><p>\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 &mdash; \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0633\u0646\u0648\u064a\u0627\u064b\u060c \u0648\u0639\u062f\u062f\u0647\u0627 30 \u0633\u0627\u0639\u0629\u060c \u0644\u062a\u062c\u062f\u064a\u062f \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv d2\"><div class=\"t\"><i><\/i>15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629<\/div><p>15 \u0633\u0627\u0639\u0629 \u0641\u064a \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 109 \u0644\u0633\u0646\u0629 2022.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv\"><div class=\"t\"><i><\/i>\u062d\u0633\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0647\u0646\u064a<\/div><p>\u062e\u0637\u0627\u0628 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0632\u0645\u0627\u0644\u0629 \u064a\u0624\u0643\u062f \u062d\u0633\u0646 \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0633\u0631\u064a\u0627\u0646 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv d1\"><div class=\"t\"><i><\/i>\u0627\u0644\u062c\u0645\u0639\u064a\u0629 (EAAA)<\/div><p>\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 &mdash; \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c.<\/p><\/div>\r\n      <div class=\"fj-card fj-term rv d2\"><div class=\"t\"><i><\/i>\u0645\u0646\u0635\u0629 ACCA<\/div><p>\u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629.<\/p><\/div>\r\n    <\/div>\r\n    <div class=\"fj-head rv\" style=\"margin-top:64px;\">\r\n      <span class=\"fj-eyebrow g\">\u0627\u0644\u0642\u0633\u0645 03 &mdash; \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0637\u0628\u064a\u0642<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%81%D8%A6%D8%A7%D8%AA_%D8%A7%D9%84%D8%AA%D9%8A_%D8%AA%D8%B3%D8%B1%D9%8A_%D8%B9%D9%84%D9%8A%D9%87%D8%A7_%D9%87%D8%B0%D9%87_%D8%A7%D9%84%D8%A5%D8%AC%D8%B1%D8%A7%D8%A1%D8%A7%D8%AA\"><\/span>\u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n    <\/div>\r\n    <div class=\"fj-scope\">\r\n      <div class=\"fj-card fj-scope-card rv\"><div class=\"n\">01<\/div><div><h4><span class=\"ez-toc-section\" id=\"%D9%85%D8%AF%D9%82%D9%82%D9%88_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D9%82%D9%8A%D8%AF%D9%88%D9%86\"><\/span>\u0645\u062f\u0642\u0642\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u062f\u0648\u0646<span class=\"ez-toc-section-end\"><\/span><\/h4><p>\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0627\u0644\u0645\u0642\u064a\u062f\u0648\u0646 \u0641\u064a \u0633\u062c\u0644\u0627\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022.<\/p><\/div><\/div>\r\n      <div class=\"fj-card fj-scope-card g rv d1\"><div class=\"n\">02<\/div><div><h4><span class=\"ez-toc-section\" id=\"%D9%85%D8%AF%D9%82%D9%82%D9%88_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA_%D8%A7%D9%84%D8%AC%D8%AF%D8%AF\"><\/span>\u0645\u062f\u0642\u0642\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062c\u062f\u062f<span class=\"ez-toc-section-end\"><\/span><\/h4><p>\u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0648\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u062f\u064a\u0646 \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f.<\/p><\/div><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 4. JOURNEY TIMELINE ================= -->\r\n<section class=\"fj-sec alt\" id=\"journey\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 04 &mdash; \u0631\u062d\u0644\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%B3%D8%AA_%D9%85%D8%B1%D8%A7%D8%AD%D9%84_%D9%85%D9%86_%D8%A7%D9%84%D8%AA%D8%B3%D8%AC%D9%8A%D9%84_%D8%A5%D9%84%D9%89_%D8%A7%D9%84%D8%AD%D8%B5%D9%88%D9%84_%D8%B9%D9%84%D9%89_%D8%B5%D9%81%D8%A9_%D8%B9%D8%B6%D9%88_%D8%B2%D9%85%D9%8A%D9%84\"><\/span>\u0633\u062a \u0645\u0631\u0627\u062d\u0644 \u0645\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0625\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0635\u0641\u0629 \u0639\u0636\u0648 \u0632\u0645\u064a\u0644<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u064a\u0645\u0631 \u0643\u0644 \u0645\u062a\u0642\u062f\u0645 \u0628\u0627\u0644\u0631\u062d\u0644\u0629 \u0646\u0641\u0633\u0647\u0627 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0645\u0646 \u0633\u062a \u0645\u0631\u0627\u062d\u0644. \u0648\u062a\u064f\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062d\u0644 1 \u06482 \u06484 \u06486 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u0644\u062c\u0645\u064a\u0639\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 5\u060c \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a\u060c \u0628\u062d\u0633\u0628 \u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-tl\">\r\n      <div class=\"fj-tl-fill\" id=\"tlFill\"><\/div>\r\n\r\n      <div class=\"fj-stage rv\"><div class=\"dot\">1<\/div><div class=\"card\">\r\n        <span class=\"fj-tag red\">\u0625\u0644\u0632\u0627\u0645\u064a<\/span>\r\n        <h3><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AA%D8%B3%D8%AC%D9%8A%D9%84_%D9%81%D9%8A_%D9%85%D9%88%D9%82%D8%B9_%D8%A7%D9%84%D8%AC%D9%85%D8%B9%D9%8A%D8%A9\"><\/span>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u062c\u0645\u0639\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u0623\u0646\u0634\u0626 \u062d\u0633\u0627\u0628\u0627\u064b \u0634\u062e\u0635\u064a\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0644\u062c\u0645\u0639\u064a\u0629 (<b>www.uae4aaa.ae<\/b>) \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0631\u0642\u0645 \u0627\u0644\u0647\u0627\u062a\u0641 \u0646\u0641\u0633\u064a\u0647\u0645\u0627 \u0627\u0644\u0644\u0630\u064a\u0646 \u0633\u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0645\u0627 \u0644\u0627\u062d\u0642\u0627\u064b \u0639\u0644\u0649 \u0645\u0646\u0635\u0629 ACCA &mdash; \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0631\u0628\u0637 \u0627\u0644\u0635\u062d\u064a\u062d \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646.<\/p>\r\n        <ul class=\"fj-steps\">\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0625\u0646\u0634\u0627\u0621 \u062d\u0633\u0627\u0628 \u062c\u062f\u064a\u062f \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u064a\u062f\u0643 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0631\u0642\u0645 \u0647\u0627\u062a\u0641\u0643<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0628\u064a\u0627\u0646\u0627\u062a\u0643 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 (\u0627\u0644\u0627\u0633\u0645\u060c \u0627\u0644\u062c\u0646\u0633\u064a\u0629\u060c \u0631\u0642\u0645 \u0627\u0644\u0647\u0648\u064a\u0629\u060c \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644)<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0631\u0633\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/li>\r\n        <\/ul>\r\n      <\/div><\/div>\r\n\r\n      <div class=\"fj-stage rv\"><div class=\"dot\">2<\/div><div class=\"card\">\r\n        <span class=\"fj-tag red\">\u0645\u062a\u0637\u0644\u0628 \u0625\u0644\u0632\u0627\u0645\u064a \u0633\u0627\u0628\u0642<\/span>\r\n        <h3><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%A7%D9%84%D8%AA%D8%AD%D8%A7%D9%82_%D8%A8%D8%A7%D9%84%D8%B9%D8%B6%D9%88%D9%8A%D8%A9_%D8%A7%D9%84%D9%81%D8%B1%D8%AF%D9%8A%D8%A9_%D9%85%D9%86%D8%AA%D8%B3%D8%A8_%D9%85%D8%B4%D8%A7%D8%B1%D9%83\"><\/span>\u0627\u0644\u0627\u0644\u062a\u062d\u0627\u0642 \u0628\u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 (\u0645\u0646\u062a\u0633\u0628 \/ \u0645\u0634\u0627\u0631\u0643)<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u0642\u0628\u0644 \u0627\u0644\u0627\u0644\u062a\u062d\u0627\u0642 \u0628\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0632\u0645\u0627\u0644\u0629\u060c \u064a\u062c\u0628 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629. \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u0641\u064a \u0623\u064a \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0628\u0639.<\/p>\r\n        <ul class=\"fj-steps\">\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0627\u0641\u062a\u062d \u0642\u0633\u0645 &ldquo;\u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629&rdquo; \u0648\u0627\u0633\u062a\u0643\u0645\u0644 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0637\u0644\u0628<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0627\u0631\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629: \u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a \u0627\u0644\u0645\u0635\u062f\u0642 (\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0648 \u0645\u0627\u0644\u064a\u0629)\u060c \u0648\u0635\u0648\u0631\u0629 \u0627\u0644\u0647\u0648\u064a\u0629\u060c \u0648\u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629\u060c \u0648\u0635\u0648\u0631\u0629 \u062c\u0648\u0627\u0632 \u0627\u0644\u0633\u0641\u0631<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0637\u0644\u0628 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0648\u062a\u0628\u062a \u0641\u064a \u0642\u0628\u0648\u0644\u0647<\/li>\r\n        <\/ul>\r\n        <div class=\"fj-fee\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v10M9.5 9.5a2.5 2.5 0 012.5-2 2 2 0 010 4 2 2 0 000 4 2.5 2.5 0 002.5-2\" stroke-linecap=\"round\"\/><\/svg><span>\u0627\u0644\u0631\u0633\u0645: \u0648\u0641\u0642 \u0641\u0626\u0629 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u062f\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629<\/span><\/div>\r\n      <\/div><\/div>\r\n\r\n      <div class=\"fj-stage rv\"><div class=\"dot\">3<\/div><div class=\"card\">\r\n        <span class=\"fj-tag ink\">\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0631<\/span>\r\n        <h3><span class=\"ez-toc-section\" id=\"%D8%A7%D8%AE%D8%AA%D8%B1_%D8%A7%D9%84%D8%AD%D8%A7%D9%84%D8%A9_%D8%A7%D9%84%D9%85%D9%86%D8%B7%D8%A8%D9%82%D8%A9_%D8%B9%D9%84%D9%8A%D9%83_%D9%85%D9%86_1_%D8%A5%D9%84%D9%89_7\"><\/span>\u0627\u062e\u062a\u0631 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u0629 \u0639\u0644\u064a\u0643 (\u0645\u0646 1 \u0625\u0644\u0649 7)<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u0627\u062e\u062a\u0631 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0648\u0636\u0639\u0643 \u0627\u0644\u0641\u0639\u0644\u064a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u064a\u062f\u0643 \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0648\u0645\u0624\u0647\u0644\u0643 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0648\u0634\u0647\u0627\u062f\u062a\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0625\u0646 \u0648\u062c\u062f\u062a. \u0627\u0633\u062a\u062e\u062f\u0645 \u0623\u062f\u0627\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u062a\u0641\u0627\u0639\u0644\u064a\u0629 \u0623\u062f\u0646\u0627\u0647\u060c \u062b\u0645 \u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629.<\/p>\r\n        <ul class=\"fj-steps\">\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u064a\u064f\u062d\u062f\u062f \u0648\u0641\u0642 \u0627\u0644\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0648\u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0648\u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/li>\r\n        <\/ul>\r\n      <\/div><\/div>\r\n\r\n      <div class=\"fj-stage rv\"><div class=\"dot\">4<\/div><div class=\"card\">\r\n        <span class=\"fj-tag ink\">\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0648\u062d\u062f\u0629<\/span>\r\n        <h3><span class=\"ez-toc-section\" id=\"%D8%B1%D9%81%D8%B9_%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D9%86%D8%AF%D8%A7%D8%AA_%D9%88%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D8%A9_%D9%88%D8%AD%D8%AF%D8%A9_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9\"><\/span>\u0631\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u0627\u0631\u0641\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062d\u0627\u0644\u062a\u0643 \u0628\u0635\u064a\u063a\u0629 PDF \u0623\u0648 \u0635\u0648\u0631\u0629 \u0648\u0627\u0636\u062d\u0629. \u062a\u0631\u0627\u062c\u0639 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u062a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u062b\u0645 \u062a\u062e\u0637\u0631\u0643 \u0628\u0627\u0644\u0642\u0628\u0648\u0644 \u0627\u0644\u0645\u0628\u062f\u0626\u064a \u0623\u0648 \u062a\u0637\u0644\u0628 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629.<\/p>\r\n        <ul class=\"fj-steps\">\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0625\u0646 \u0643\u0627\u0646\u062a \u0645\u0646\u0637\u0628\u0642\u0629 &mdash; \u0627\u0644\u062d\u0627\u0644\u062a\u0627\u0646 1 \u06482<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 + \u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0648\u0636\u0639 \u0645\u0647\u0646\u064a \u0633\u0627\u0631\u064a \u0627\u0644\u0645\u0641\u0639\u0648\u0644\u060c \u0648\u0641\u0642 \u0627\u0644\u062d\u0627\u0644\u0629<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0645\u0627 \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0644\u0644\u062d\u0627\u0644\u062a\u064a\u0646 2 \u06486 \u0639\u0646\u062f\u0645\u0627 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u062e\u0635\u0635 \u0645\u062d\u0627\u0633\u0628\u0629<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u062a\u062a\u0637\u0644\u0628 \u062a\u0631\u062c\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0631\u0641\u0642\u0629 \u0628\u0627\u0644\u0623\u0635\u0644<\/li>\r\n        <\/ul>\r\n      <\/div><\/div>\r\n\r\n      <div class=\"fj-stage rv\"><div class=\"dot\">5<\/div><div class=\"card\">\r\n        <span class=\"fj-tag green\">\u0639\u0646\u062f \u0627\u0644\u0627\u0646\u0637\u0628\u0627\u0642<\/span>\r\n        <h3><span class=\"ez-toc-section\" id=\"%D8%A7%D8%AC%D8%AA%D9%8A%D8%A7%D8%B2_%D8%A7%D9%84%D8%A7%D8%AE%D8%AA%D8%A8%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%B7%D9%84%D9%88%D8%A8%D8%A9_%D8%B9%D8%A8%D8%B1_ACCA\"><\/span>\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0639\u0628\u0631 ACCA<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u0628\u062d\u0633\u0628 \u062d\u0627\u0644\u062a\u0643\u060c \u062a\u062c\u062a\u0627\u0632 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u064b \u0648\u0627\u062d\u062f\u0627\u064b \u0623\u0648 \u062b\u0644\u0627\u062b\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a (IFRS + ISA + \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629) \u0628\u0646\u0633\u0628\u0629 60% \u0641\u0623\u0643\u062b\u0631 \u0641\u064a \u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631 &mdash; \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0648\u0644. \u062a\u0631\u0633\u0644 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0631\u0627\u0628\u0637 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u060c \u0648\u062a\u064f\u0633\u062f\u062f \u0631\u0633\u0648\u0645 ACCA \u0648\u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0645\u0628\u0627\u0634\u0631\u0629.<\/p>\r\n        <ul class=\"fj-steps\">\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a ACCA \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0648\u0639\u062f \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 (\u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062b\u0642\u0627\u0641\u064a \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a)<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0633\u062f\u0627\u062f \u0631\u0633\u0648\u0645 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a ACCA + \u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0627\u062c\u062a\u064a\u0627\u0632 \u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0646\u0633\u0628\u0629 60% \u0641\u0623\u0643\u062b\u0631<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0631\u0641\u0639 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0646\u062c\u0627\u062d \u0648\u0627\u0644\u0634\u0627\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0643 \u0644\u062f\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629<\/li>\r\n        <\/ul>\r\n        <div class=\"fj-fee\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v10M9.5 9.5a2.5 2.5 0 012.5-2 2 2 0 010 4 2 2 0 000 4 2.5 2.5 0 002.5-2\" stroke-linecap=\"round\"\/><\/svg><span>\u0627\u0644\u0631\u0633\u0648\u0645: <b>&pound;310<\/b> IFRS &middot; <b>&pound;310<\/b> ISA &middot; <b>&pound;430<\/b> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a + \u0631\u0633\u0645 \u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/span><\/div>\r\n      <\/div><\/div>\r\n\r\n      <div class=\"fj-stage rv\"><div class=\"dot\">6<\/div><div class=\"card\">\r\n        <span class=\"fj-tag red\">\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/span>\r\n        <h3><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%A7%D8%B9%D8%AA%D9%85%D8%A7%D8%AF_%D9%88%D8%B3%D8%AF%D8%A7%D8%AF_%D8%A7%D9%84%D8%B1%D8%B3%D9%88%D9%85_%D9%88%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1_%D8%A7%D9%84%D8%B4%D9%87%D8%A7%D8%AF%D8%A9\"><\/span>\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0634\u0647\u0627\u062f\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u0628\u0639\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0648\u0637\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0625\u0646 \u0648\u062c\u062f\u062a\u060c \u064a\u0639\u062a\u0645\u062f \u0642\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0637\u0644\u0628 \u0648\u064a\u064f\u062d\u064a\u0644\u0647 \u0625\u0644\u0649 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u062b\u0645 \u0625\u0644\u0649 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629. \u0648\u0628\u0639\u062f \u0633\u062f\u0627\u062f \u0631\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u060c \u062a\u064f\u0635\u062f\u0631 \u0627\u0644\u0634\u0647\u0627\u062f\u0629.<\/p>\r\n        <ul class=\"fj-steps\">\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u064a\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0645\u062e\u0648\u0644 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u0643\u062a\u0645\u0644 \u0648\u064a\u0639\u062a\u0645\u062f\u0647<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0633\u062f\u0627\u062f \u0631\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/li>\r\n          <li><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u062a\u064f\u0635\u062f\u0631 \u0634\u0647\u0627\u062f\u0629 &ldquo;\u0639\u0636\u0648 \u0632\u0645\u064a\u0644&rdquo; \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627\u064b &mdash; \u0645\u0639 \u0625\u062a\u0627\u062d\u0629 \u0646\u0633\u062e\u0629 \u0648\u0631\u0642\u064a\u0629 \u0631\u0633\u0645\u064a\u0629<\/li>\r\n        <\/ul>\r\n        <div class=\"fj-fee\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v10M9.5 9.5a2.5 2.5 0 012.5-2 2 2 0 010 4 2 2 0 000 4 2.5 2.5 0 002.5-2\" stroke-linecap=\"round\"\/><\/svg><span>\u0627\u0644\u0631\u0633\u0645: <b>1,050 \u062f\u0631\u0647\u0645\u0627\u064b<\/b> \u0633\u0646\u0648\u064a\u0627\u064b &mdash; \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629<\/span><\/div>\r\n      <\/div><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= FINDER (SIGNATURE) ================= -->\r\n<section class=\"fj-sec\" id=\"finder\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow g\">\u0627\u0644\u0642\u0633\u0645 05 &mdash; \u062d\u062f\u062f \u0645\u0633\u0627\u0631\u0643<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%A3%D9%8A_%D9%85%D9%86_%D8%A7%D9%84%D8%AD%D8%A7%D9%84%D8%A7%D8%AA_%D8%A7%D9%84%D8%B3%D8%A8%D8%B9_%D8%AA%D9%86%D8%B7%D8%A8%D9%82_%D8%B9%D9%84%D9%8A%D9%83%D8%9F\"><\/span>\u0623\u064a \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0628\u0639 \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u064a\u0643\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u0623\u062c\u0628 \u0639\u0646 \u062b\u0644\u0627\u062b\u0629 \u0623\u0633\u0626\u0644\u0629 \u0633\u0631\u064a\u0639\u0629 \u0628\u062d\u062f \u0623\u0642\u0635\u0649\u060c \u0648\u0633\u0646\u062d\u062f\u062f \u062d\u0627\u0644\u062a\u0643 \u0628\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0648\u0645\u0627 \u064a\u0646\u0628\u063a\u064a \u062a\u062c\u0647\u064a\u0632\u0647. \u062b\u0645 \u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0643\u0627\u0645\u0644 \u0623\u062f\u0646\u0627\u0647.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-finder rv\">\r\n      <div class=\"fj-finder-grid-bg\"><\/div>\r\n      <div class=\"fj-finder-inner\">\r\n        <div class=\"fj-finder-top\">\r\n          <div>\r\n            <div class=\"lbl\">\u0623\u062f\u0627\u0629 \u062a\u0641\u0627\u0639\u0644\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0631<\/div>\r\n            <h3><span class=\"ez-toc-section\" id=\"%D8%A3%D8%AC%D8%A8_%D9%84%D8%AA%D8%AA%D8%B9%D8%B1%D9%81_%D8%B9%D9%84%D9%89_%D8%AD%D8%A7%D9%84%D8%AA%D9%83\"><\/span>\u0623\u062c\u0628 \u0644\u062a\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062d\u0627\u0644\u062a\u0643<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n          <\/div>\r\n          <div class=\"fj-progress\" id=\"fjProg\"><div class=\"p on\"><\/div><div class=\"p\"><\/div><div class=\"p\"><\/div><\/div>\r\n        <\/div>\r\n        <div id=\"fjQ\"><\/div>\r\n        <div class=\"fj-result\" id=\"fjResult\">\r\n          <div class=\"fj-result-card\">\r\n            <div class=\"fj-result-top\">\r\n              <div>\r\n                <span class=\"fj-result-badge\">\u0645\u0633\u0627\u0631\u0643<\/span>\r\n                <h4 id=\"fjResTitle\"><span class=\"ez-toc-section\" id=\"%E2%80%94\"><\/span>&mdash;<span class=\"ez-toc-section-end\"><\/span><\/h4>\r\n              <\/div>\r\n              <div class=\"fj-result-case\">\u0627\u0644\u062d\u0627\u0644\u0629&nbsp;<span id=\"fjResNum\">&ndash;<\/span><small id=\"fjResExams\">&mdash;<\/small><\/div>\r\n            <\/div>\r\n            <div id=\"fjResExamPills\" style=\"margin-bottom:22px;\"><\/div>\r\n            <div class=\"fj-result-cols\">\r\n              <div><h5><span class=\"ez-toc-section\" id=\"%D8%B4%D8%B1%D9%88%D8%B7_%D8%A7%D9%84%D8%A3%D9%87%D9%84%D9%8A%D8%A9\"><\/span>\u0634\u0631\u0648\u0637 \u0627\u0644\u0623\u0647\u0644\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h5><ul id=\"fjResElig\"><\/ul><\/div>\r\n              <div><h5><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D9%86%D8%AF%D8%A7%D8%AA_%D8%A7%D9%84%D8%B1%D8%A6%D9%8A%D8%B3%D9%8A%D8%A9\"><\/span>\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h5><ul id=\"fjResDocs\"><\/ul><\/div>\r\n            <\/div>\r\n            <div class=\"fj-restart\">\r\n              <button class=\"fj-btn solid\" id=\"fjRestart\" type=\"button\">\r\n                <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M3 12a9 9 0 109-9 9 9 0 00-6.3 2.6L3 8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><path d=\"M3 3v5h5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n                \u0627\u0644\u0628\u062f\u0621 \u0645\u0646 \u062c\u062f\u064a\u062f\r\n              <\/button>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 5 & 6. CASE TABLE + DETAILS ================= -->\r\n<section class=\"fj-sec alt\" id=\"cases\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645\u0627\u0646 05 \u064806 &mdash; \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0628\u0639<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D9%82%D8%A7%D8%B1%D9%86_%D8%AC%D9%85%D9%8A%D8%B9_%D8%A7%D9%84%D9%85%D8%B3%D8%A7%D8%B1%D8%A7%D8%AA_%D9%81%D9%8A_%D9%84%D9%85%D8%AD%D8%A9_%D9%88%D8%A7%D8%AD%D8%AF%D8%A9\"><\/span>\u0642\u0627\u0631\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a \u0641\u064a \u0644\u0645\u062d\u0629 \u0648\u0627\u062d\u062f\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u064a\u062a\u062d\u062f\u062f \u0645\u0633\u0627\u0631 \u0643\u0644 \u0645\u062a\u0642\u062f\u0645 \u0648\u0641\u0642 \u062d\u0627\u0644\u0629 \u0642\u064a\u062f\u0647 \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0648\u0645\u0624\u0647\u0644\u0647 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0648\u0632\u0645\u0627\u0644\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0648\u062a\u0624\u062f\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0646\u0641\u0633\u0647\u0627: \u0639\u0636\u0648 \u0632\u0645\u064a\u0644.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-tablewrap rv\">\r\n      <table class=\"fj-t\">\r\n        <thead><tr><th>\u0627\u0644\u062d\u0627\u0644\u0629<\/th><th>\u0627\u0644\u0634\u0631\u0648\u0637<\/th><th>\u0627\u0644\u0645\u062a\u0637\u0644\u0628<\/th><th>\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/th><\/tr><\/thead>\r\n        <tbody>\r\n          <tr><td><span class=\"cn\">1<\/span><\/td><td>\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/td><td><span class=\"fj-pill g\">30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644<\/td><\/tr>\r\n          <tr><td><span class=\"cn\">2<\/span><\/td><td>\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/td><td><span class=\"fj-pill r\">3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &middot; IFRS + ISA + \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/td><\/tr>\r\n          <tr><td><span class=\"cn\">3<\/span><\/td><td>\u063a\u064a\u0631 \u0645\u0642\u064a\u062f + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a + \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629<\/td><td><span class=\"fj-pill r\">\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u062d\u062f &middot; \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0641\u0642\u0637<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/td><\/tr>\r\n          <tr><td><span class=\"cn\">4<\/span><\/td><td>\u063a\u064a\u0631 \u0645\u0642\u064a\u062f + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a + \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/td><td><span class=\"fj-pill r\">\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u062d\u062f &middot; \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0641\u0642\u0637<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/td><\/tr>\r\n          <tr><td><span class=\"cn\">5<\/span><\/td><td>\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f &middot; \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629<\/td><td><span class=\"fj-pill r\">3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &middot; IFRS + ISA + \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/td><\/tr>\r\n          <tr><td><span class=\"cn\">6<\/span><\/td><td>\u063a\u064a\u0631 \u0645\u0642\u064a\u062f &middot; \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 + 15 \u0633\u0627\u0639\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td><td><span class=\"fj-pill r\">3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &middot; IFRS + ISA + \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/td><\/tr>\r\n          <tr><td><span class=\"cn\">7<\/span><\/td><td>\u063a\u064a\u0631 \u0645\u0642\u064a\u062f &middot; \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0639\u0636\u0648 \u0641\u064a IFAC<\/td><td><span class=\"fj-pill k\">3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &middot; \u062f\u0648\u0646 \u0625\u0639\u0641\u0627\u0621<\/span><\/td><td class=\"out\">\u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/td><\/tr>\r\n        <\/tbody>\r\n      <\/table>\r\n    <\/div>\r\n    <h3 class=\"rv\" style=\"font-size:22px;margin:52px 0 20px;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%A5%D8%AC%D8%B1%D8%A7%D8%A1%D8%A7%D8%AA_%D8%A7%D9%84%D8%AA%D9%81%D8%B5%D9%8A%D9%84%D9%8A%D8%A9_%E2%80%94_%D8%A7%D9%81%D8%AA%D8%AD_%D9%83%D9%84_%D8%AD%D8%A7%D9%84%D8%A9\"><\/span>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 &mdash; \u0627\u0641\u062a\u062d \u0643\u0644 \u062d\u0627\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n    <div class=\"fj-acc\" id=\"fjAcc\"><\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 7. EXAMS ================= -->\r\n<section class=\"fj-sec\" id=\"exams\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 07 &mdash; \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%AB%D9%84%D8%A7%D8%AB%D8%A9_%D8%A7%D8%AE%D8%AA%D8%A8%D8%A7%D8%B1%D8%A7%D8%AA_%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9_%D8%AA%D9%8F%D9%82%D8%AF%D9%85_%D8%B9%D8%A8%D8%B1_ACCA\"><\/span>\u062b\u0644\u0627\u062b\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u062a\u064f\u0642\u062f\u0645 \u0639\u0628\u0631 ACCA<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 110 \u0644\u0633\u0646\u0629 2022\u060c \u062a\u064f\u0639\u0642\u062f \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0641\u064a \u0633\u062a \u062f\u0648\u0631\u0627\u062a \u0633\u0646\u0648\u064a\u0629 &mdash; \u062f\u0648\u0631\u0629 \u0643\u0644 \u0634\u0647\u0631\u064a\u0646. \u0648\u0642\u062f \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0628\u0633\u0628\u0628 \u0627\u0644\u0639\u0637\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0645\u0639 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0627\u0644\u0645\u0633\u0628\u0642. \u0648\u064a\u0634\u062a\u0631\u0637 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 60% \u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-exam-grid\">\r\n      <div class=\"fj-card fj-exam rv\">\r\n        <div class=\"fj-exam-top\"><div class=\"fj-exam-idx\">01<\/div><span class=\"fj-exam-code\">IFRS<\/span><h4><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9_%D9%84%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9\"><\/span>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629<span class=\"ez-toc-section-end\"><\/span><\/h4><span class=\"en\">\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0648\u0644<\/span><\/div>\r\n        <div class=\"fj-exam-meta\">\r\n          <div><div class=\"mk\">\u0627\u0644\u0645\u062f\u0629<\/div><div class=\"mv\">2:30<\/div><\/div>\r\n          <div><div class=\"mk\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629<\/div><div class=\"mv\">70<\/div><\/div>\r\n          <div><div class=\"mk\">\u0627\u0644\u0625\u0637\u0627\u0631<\/div><div class=\"mv\" style=\"font-size:17px;\">IFRS<\/div><\/div>\r\n          <div><div class=\"mk\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0646\u062c\u0627\u062d<\/div><div class=\"mv pass\">60%<\/div><\/div>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"fj-card fj-exam rv d1\">\r\n        <div class=\"fj-exam-top\"><div class=\"fj-exam-idx\">02<\/div><span class=\"fj-exam-code\">ISA<\/span><h4><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9_%D9%84%D9%84%D8%AA%D8%AF%D9%82%D9%8A%D9%82\"><\/span>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<span class=\"ez-toc-section-end\"><\/span><\/h4><span class=\"en\">\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062b\u0627\u0646\u064a<\/span><\/div>\r\n        <div class=\"fj-exam-meta\">\r\n          <div><div class=\"mk\">\u0627\u0644\u0645\u062f\u0629<\/div><div class=\"mv\">2:00<\/div><\/div>\r\n          <div><div class=\"mk\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629<\/div><div class=\"mv\">70<\/div><\/div>\r\n          <div><div class=\"mk\">\u0627\u0644\u0625\u0637\u0627\u0631<\/div><div class=\"mv\" style=\"font-size:17px;\">ISA<\/div><\/div>\r\n          <div><div class=\"mk\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0646\u062c\u0627\u062d<\/div><div class=\"mv pass\">60%<\/div><\/div>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"fj-card fj-exam rv d2\">\r\n        <div class=\"fj-exam-top\"><div class=\"fj-exam-idx\">03<\/div><span class=\"fj-exam-code\">\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/span><h4><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AA%D8%B4%D8%B1%D9%8A%D8%B9%D8%A7%D8%AA_%D9%88%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8_%D9%81%D9%8A_%D8%AF%D9%88%D9%84%D8%A9_%D8%A7%D9%84%D8%A5%D9%85%D8%A7%D8%B1%D8%A7%D8%AA\"><\/span>\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h4><span class=\"en\">\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062b\u0627\u0644\u062b<\/span><\/div>\r\n        <div class=\"fj-exam-meta\">\r\n          <div><div class=\"mk\">\u0627\u0644\u0645\u062f\u0629<\/div><div class=\"mv\">2:00<\/div><\/div>\r\n          <div><div class=\"mk\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629<\/div><div class=\"mv\">70<\/div><\/div>\r\n          <div><div class=\"mk\">\u0627\u0644\u0625\u0637\u0627\u0631<\/div><div class=\"mv\" style=\"font-size:15px;\">\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/div><\/div>\r\n          <div><div class=\"mk\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0646\u062c\u0627\u062d<\/div><div class=\"mv pass\">60%<\/div><\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"fj-card rv\" style=\"padding:28px 30px;margin-bottom:34px;\">\r\n      <div class=\"fj-eyebrow g\" style=\"margin-bottom:14px;\">\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &mdash; \u0633\u062a \u062f\u0648\u0631\u0627\u062a<\/div>\r\n      <div class=\"fj-sched\">\r\n        <span class=\"fj-month\">\u064a\u0646\u0627\u064a\u0631<\/span><span class=\"fj-month\">\u0645\u0627\u0631\u0633<\/span><span class=\"fj-month\">\u0645\u0627\u064a\u0648<\/span><span class=\"fj-month\">\u064a\u0648\u0644\u064a\u0648<\/span><span class=\"fj-month\">\u0633\u0628\u062a\u0645\u0628\u0631<\/span><span class=\"fj-month\">\u0646\u0648\u0641\u0645\u0628\u0631<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"fj-head rv\" style=\"margin-bottom:26px;\">\r\n      <span class=\"fj-eyebrow\">\u0645\u0646\u0647\u062c \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a &mdash; \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 111 \u0644\u0633\u0646\u0629 2022<\/span>\r\n      <h2 class=\"fj-title\" style=\"font-size:clamp(22px,3vw,30px);\"><span class=\"ez-toc-section\" id=\"%D9%85%D9%88%D8%B6%D9%88%D8%B9%D8%A7%D8%AA_%D9%83%D9%84_%D8%A7%D8%AE%D8%AA%D8%A8%D8%A7%D8%B1\"><\/span>\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n    <\/div>\r\n    <div class=\"fj-topics\">\r\n      <div class=\"fj-card fj-topic rv\">\r\n        <div class=\"th\"><span class=\"tc\">IFRS<\/span><b>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/b><\/div>\r\n        <p style=\"font-size:14px;color:var(--ink-3);margin:0 0 12px;\">\u0637\u0628\u064a\u0639\u0629 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB) \u0648\u0622\u0644\u064a\u0629 \u0639\u0645\u0644\u0647\u060c \u0648\u0648\u0636\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0639\u0627\u0644\u0645\u064a\u0627\u064b\u060c \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c \u0648\u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u060c \u0648\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a.<\/p>\r\n        <div class=\"std\"><span>IAS 1<\/span><span>IFRS 15<\/span><span>IAS 8<\/span><span>IAS 16<\/span><span>IAS 40<\/span><span>IAS 23<\/span><span>IFRS 5<\/span><span>IAS 38<\/span><span>IAS 36<\/span><span>IFRS 16<\/span><span>IAS 32<\/span><span>IFRS 9<\/span><span>IFRS 7<\/span><span>IAS 37<\/span><span>IAS 19<\/span><span>IAS 12<\/span><span>IFRS 10<\/span><span>IFRS 3<\/span><span>IAS 7<\/span><span>IFRS 8<\/span><span>IAS 34<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"fj-card fj-topic rv d1\">\r\n        <div class=\"th\"><span class=\"tc\">ISA<\/span><b>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a<\/b><\/div>\r\n        <p style=\"font-size:14px;color:var(--ink-3);margin:0 0 12px;\">\u0645\u0639\u0627\u064a\u064a\u0631 IFAC \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637\u060c \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/p>\r\n        <div class=\"std\"><span>ISA 230<\/span><span>ISA 240<\/span><span>ISA 300<\/span><span>ISA 315<\/span><span>ISA 500<\/span><span>ISA 700&ndash;720<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"fj-card fj-topic rv d2\">\r\n        <div class=\"th\"><span class=\"tc\">\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/span><b>\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/b><\/div>\r\n        <p style=\"font-size:14px;color:var(--ink-3);margin:0 0 12px;\">\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629\u060c \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629\u060c \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\r\n        <div class=\"std\"><span>\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/span><span>\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629<\/span><span>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span><span>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f<\/span><span>\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/span><\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"fj-card fj-note g rv\" style=\"margin-top:26px;display:flex;\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 11v5M12 8h.01\" stroke-linecap=\"round\"\/><\/svg>\r\n      <div><strong>\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0642\u0648\u0627\u0639\u062f:<\/strong> \u064a\u064f\u0639\u0641\u0649 \u062d\u0627\u0645\u0644\u0648 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 (AICPA &middot; ICAEW &middot; ACCA &middot; CPA Canada &middot; CAANZ &middot; SOCPA) \u0645\u0646 \u0627\u062e\u062a\u0628\u0627\u0631\u064a IFRS \u0648ISA. \u0648\u064a\u062c\u0628 \u0627\u062c\u062a\u064a\u0627\u0632 \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0648\u0644. \u0648\u062a\u064f\u0633\u062f\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0628\u0631 \u0645\u0646\u0635\u0629 ACCA\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0633\u0645 \u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631.<\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 8. COURSES ================= -->\r\n<section class=\"fj-sec alt\" id=\"courses\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow g\">\u0627\u0644\u0642\u0633\u0645 08 &mdash; \u0627\u0644\u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%B3%D8%A7%D8%B9%D8%A7%D8%AA_%D8%A7%D9%84%D8%A3%D9%83%D8%A7%D8%AF%D9%8A%D9%85%D9%8A%D8%A9_%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D8%AE%D9%85%D8%B3_%D8%B9%D8%B4%D8%B1%D8%A9\"><\/span>\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062e\u0645\u0633 \u0639\u0634\u0631\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646 \u0645\u0646 \u063a\u064a\u0631 \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 15 \u0633\u0627\u0639\u0629 \u062f\u0631\u0627\u0633\u064a\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629\u060c \u0648\u0641\u0642 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 109 \u0644\u0633\u0646\u0629 2022\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0625\u0641\u0627\u062f\u0629 \u0628\u0630\u0644\u0643 \u0645\u0646 \u0645\u0624\u0633\u0633\u0629 \u062a\u0639\u0644\u064a\u0645 \u0639\u0627\u0644\u064d \u0645\u0639\u062a\u0645\u062f\u0629.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-courses\">\r\n      <div class=\"fj-course rv\"><span class=\"cn2\">01<\/span><span>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/span><\/div>\r\n      <div class=\"fj-course rv\"><span class=\"cn2\">02<\/span><span>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><\/div>\r\n      <div class=\"fj-course rv\"><span class=\"cn2\">03<\/span><span>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/span><\/div>\r\n      <div class=\"fj-course rv d1\"><span class=\"cn2\">04<\/span><span>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/span><\/div>\r\n      <div class=\"fj-course rv d1\"><span class=\"cn2\">05<\/span><span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \/ \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 1<\/span><\/div>\r\n      <div class=\"fj-course rv d1\"><span class=\"cn2\">06<\/span><span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \/ \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 2<\/span><\/div>\r\n      <div class=\"fj-course rv d2\"><span class=\"cn2\">07<\/span><span>\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \/ \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629<\/span><\/div>\r\n      <div class=\"fj-course rv d2\"><span class=\"cn2\">08<\/span><span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 1<\/span><\/div>\r\n      <div class=\"fj-course rv d2\"><span class=\"cn2\">09<\/span><span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 2<\/span><\/div>\r\n      <div class=\"fj-course rv d3\"><span class=\"cn2\">10<\/span><span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629<\/span><\/div>\r\n      <div class=\"fj-course rv d3\"><span class=\"cn2\">11<\/span><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062a\u0642\u062f\u0645<\/span><\/div>\r\n      <div class=\"fj-course rv d3\"><span class=\"cn2\">12<\/span><span>\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/span><\/div>\r\n      <div class=\"fj-course rv d4\"><span class=\"cn2\">13<\/span><span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 9. CPD ================= -->\r\n<section class=\"fj-sec\" id=\"cpd\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 09 &mdash; \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u062a\u062c\u062f\u064a\u062f<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"30_%D8%B3%D8%A7%D8%B9%D8%A9_%D8%AA%D8%B7%D9%88%D9%8A%D8%B1_%D9%85%D9%87%D9%86%D9%8A_%D9%85%D8%B3%D8%AA%D9%85%D8%B1_%D8%B3%D9%86%D9%88%D9%8A%D8%A7%D9%8B_%D9%84%D9%84%D8%AD%D9%81%D8%A7%D8%B8_%D8%B9%D9%84%D9%89_%D8%B3%D8%B1%D9%8A%D8%A7%D9%86_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9\"><\/span>30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631 \u0633\u0646\u0648\u064a\u0627\u064b \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0632\u0645\u0627\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u064a\u0633\u062a\u0643\u0645\u0644 \u062d\u0627\u0645\u0644\u0648 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 30 \u0633\u0627\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0633\u0646\u0648\u064a\u0627\u064b &mdash; \u0645\u0646\u0647\u0627 12 \u0633\u0627\u0639\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0645\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u064818 \u0633\u0627\u0639\u0629 \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0623\u062e\u0631\u0649 \u0645\u0639\u062a\u0645\u062f\u0629.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-cpd\">\r\n      <div class=\"fj-donut-wrap rv\">\r\n        <svg class=\"fj-donut\" id=\"fjDonut\" viewBox=\"0 0 120 120\">\r\n          <circle class=\"track\" cx=\"60\" cy=\"60\" r=\"45\"\/>\r\n          <circle class=\"seg\" id=\"segSupp\" cx=\"60\" cy=\"60\" r=\"45\" stroke=\"#00732F\"\/>\r\n          <circle class=\"seg\" id=\"segMand\" cx=\"60\" cy=\"60\" r=\"45\" stroke=\"#CE1126\"\/>\r\n        <\/svg>\r\n        <div class=\"fj-donut-center\"><div class=\"big\" data-count=\"30\">0<\/div><div class=\"lbl\">\u0633\u0627\u0639\u0629 \/ \u0633\u0646\u0648\u064a\u0627\u064b<\/div><\/div>\r\n      <\/div>\r\n      <div>\r\n        <div class=\"fj-cpd-rows\">\r\n          <div class=\"fj-cpd-row rv\"><div class=\"rt\">IFRS &mdash; \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/div><div class=\"rbar\"><i data-w=\"33\"><\/i><\/div><div class=\"rh\">4 \u0633\u0627\u0639\u0627\u062a<\/div><\/div>\r\n          <div class=\"fj-cpd-row rv d1\"><div class=\"rt\">ISA &mdash; \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/div><div class=\"rbar\"><i data-w=\"33\"><\/i><\/div><div class=\"rh\">4 \u0633\u0627\u0639\u0627\u062a<\/div><\/div>\r\n          <div class=\"fj-cpd-row rv d2\"><div class=\"rt\">\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/div><div class=\"rbar\"><i data-w=\"33\"><\/i><\/div><div class=\"rh\">4 \u0633\u0627\u0639\u0627\u062a<\/div><\/div>\r\n          <div class=\"fj-cpd-row tot rv d3\"><div class=\"rt\">\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a &mdash; \u0645\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629<\/div><div class=\"rbar\" style=\"background:rgba(255,255,255,.18)\"><i data-w=\"40\" style=\"background:#fff\"><\/i><\/div><div class=\"rh\">12 \u0633\u0627\u0639\u0629<\/div><\/div>\r\n        <\/div>\r\n        <div class=\"fj-cpd-legend\">\r\n          <div class=\"fj-cpd-leg rv\"><span class=\"sw\" style=\"background:#CE1126\"><\/span><div class=\"lt\"><b>12 \u0633\u0627\u0639\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629<\/b><small>\u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 (IFRS &middot; ISA &middot; \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a)<\/small><\/div><\/div>\r\n          <div class=\"fj-cpd-leg rv d1\"><span class=\"sw\" style=\"background:#00732F\"><\/span><div class=\"lt\"><b>18 \u0633\u0627\u0639\u0629 \u062a\u0643\u0645\u064a\u0644\u064a\u0629<\/b><small>\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0645\u0624\u062a\u0645\u0631\u0627\u062a\u060c \u0648\u062c\u0627\u0645\u0639\u0627\u062a\u060c \u0648\u0645\u0643\u0627\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639\u062a\u0645\u062f\u0629<\/small><\/div><\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"fj-head rv\" style=\"margin-top:56px;margin-bottom:22px;\">\r\n      <span class=\"fj-eyebrow g\">\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629<\/span>\r\n      <h2 class=\"fj-title\" style=\"font-size:clamp(20px,2.6vw,26px);\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B5%D8%A7%D8%AF%D8%B1_%D8%A7%D9%84%D8%AA%D9%8A_%D9%8A%D9%85%D9%83%D9%86_%D8%A7%D8%AD%D8%AA%D8%B3%D8%A7%D8%A8_%D8%B3%D8%A7%D8%B9%D8%A7%D8%AA%D9%83_%D9%85%D9%86%D9%87%D8%A7\"><\/span>\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0633\u0627\u0639\u0627\u062a\u0643 \u0645\u0646\u0647\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n    <\/div>\r\n    <div class=\"fj-cpd-sources\">\r\n      <div class=\"fj-card fj-src rv\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M3 7l9-4 9 4-9 4-9-4z\"\/><path d=\"M7 9v5c0 1.5 2.5 3 5 3s5-1.5 5-3V9\" stroke-linecap=\"round\"\/><\/svg><p>\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062e\u0635\u0635\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0642\u062f\u0647\u0627 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 <b>(12 \u0633\u0627\u0639\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629)<\/b><\/p><\/div>\r\n      <div class=\"fj-card fj-src rv d1\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M17 21v-2a4 4 0 00-4-4H7a4 4 0 00-4 4v2M9 11a3 3 0 100-6 3 3 0 000 6zM21 21v-2a4 4 0 00-3-3.9M16 5.1a4 4 0 010 7.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><p>\u0627\u0644\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0645\u0647\u0646\u0629<\/p><\/div>\r\n      <div class=\"fj-card fj-src rv d2\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\"\/><path d=\"M9 9h6M9 13h6M9 17h3\" stroke-linecap=\"round\"\/><\/svg><p>\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u0641\u0646\u064a\u0629 \u0644\u0644\u0645\u0647\u0646\u0629<\/p><\/div>\r\n      <div class=\"fj-card fj-src rv d3\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M12 20l-7-4V7l7-4 7 4v9l-7 4z\"\/><path d=\"M12 12v8M12 12L5 8M12 12l7-4\" stroke-linejoin=\"round\"\/><\/svg><p>\u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u0648\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/p><\/div>\r\n      <div class=\"fj-card fj-src rv d4\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M3 21h18M5 21V9l7-5 7 5v12M9 21v-6h6v6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><p>\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u062c\u0645\u0639\u064a\u0627\u062a \u0623\u0648 \u062c\u0627\u0645\u0639\u0627\u062a \u0623\u0648 \u0645\u0643\u0627\u062a\u0628 \u0645\u0639\u062a\u0645\u062f\u0629 \u0623\u062e\u0631\u0649<\/p><\/div>\r\n    <\/div>\r\n    <p class=\"rv\" style=\"margin-top:22px;font-size:14px;color:var(--ink-3);\">\u064a\u062c\u0628 \u0639\u0644\u0649 \u062d\u0627\u0645\u0644\u064a \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u062a\u0642\u062f\u064a\u0645 \u0645\u0627 \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0639\u0646\u062f \u0627\u0644\u062a\u062c\u062f\u064a\u062f.<\/p>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 10. FEES ================= -->\r\n<section class=\"fj-sec alt\" id=\"fees\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 10 &mdash; \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%A8%D9%8A%D8%A7%D9%86_%D9%83%D8%A7%D9%85%D9%84_%D9%88%D8%B4%D9%81%D8%A7%D9%81_%D9%84%D9%84%D8%B1%D8%B3%D9%88%D9%85\"><\/span>\u0628\u064a\u0627\u0646 \u0643\u0627\u0645\u0644 \u0648\u0634\u0641\u0627\u0641 \u0644\u0644\u0631\u0633\u0648\u0645<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u062a\u0642\u0631\u064a\u0628\u064a\u0629 \u0648\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u063a\u064a\u064a\u0631 &mdash; \u0644\u0630\u0627 \u062a\u062d\u0642\u0642 \u062f\u0627\u0626\u0645\u0627\u064b \u0645\u0646 \u0623\u062d\u062f\u062b \u0627\u0644\u0631\u0633\u0648\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639\u064a\u0646 \u0627\u0644\u0631\u0633\u0645\u064a\u064a\u0646 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0648ACCA \u0642\u0628\u0644 \u0627\u0644\u0633\u062f\u0627\u062f.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-fee-head rv\"><span>\u0627\u0644\u0628\u0646\u062f<\/span><span>\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u062a\u0642\u0631\u064a\u0628\u064a<\/span><span>\u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629<\/span><\/div>\r\n    <div class=\"fj-fees\">\r\n      <div class=\"fj-fee-row hi rv\"><div class=\"fn\"><b>\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/b><small>\u062a\u064f\u0633\u062f\u062f \u0633\u0646\u0648\u064a\u0627\u064b<\/small><\/div><div class=\"fa\">1,050<small>\u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/small><\/div><div class=\"fb\">EAAA &mdash; \u0627\u0644\u062c\u0645\u0639\u064a\u0629<\/div><\/div>\r\n      <div class=\"fj-fee-row rv\"><div class=\"fn\"><b>\u0627\u062e\u062a\u0628\u0627\u0631 IFRS<\/b><small>\u0639\u0628\u0631 \u0645\u0646\u0635\u0629 ACCA<\/small><\/div><div class=\"fa\">&asymp; 310<small>\u062c\u0646\u064a\u0647 \u0625\u0633\u062a\u0631\u0644\u064a\u0646\u064a<\/small><\/div><div class=\"fb\">ACCA<\/div><\/div>\r\n      <div class=\"fj-fee-row rv\"><div class=\"fn\"><b>\u0627\u062e\u062a\u0628\u0627\u0631 ISA<\/b><small>\u0639\u0628\u0631 \u0645\u0646\u0635\u0629 ACCA<\/small><\/div><div class=\"fa\">&asymp; 310<small>\u062c\u0646\u064a\u0647 \u0625\u0633\u062a\u0631\u0644\u064a\u0646\u064a<\/small><\/div><div class=\"fb\">ACCA<\/div><\/div>\r\n      <div class=\"fj-fee-row rv\"><div class=\"fn\"><b>\u0627\u062e\u062a\u0628\u0627\u0631 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/b><small>\u0639\u0628\u0631 \u0645\u0646\u0635\u0629 ACCA<\/small><\/div><div class=\"fa\">&asymp; 430<small>\u062c\u0646\u064a\u0647 \u0625\u0633\u062a\u0631\u0644\u064a\u0646\u064a<\/small><\/div><div class=\"fb\">ACCA<\/div><\/div>\r\n      <div class=\"fj-fee-row rv\"><div class=\"fn\"><b>\u0631\u0633\u0645 \u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/b><small>\u0644\u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631<\/small><\/div><div class=\"fa\">&asymp; 400<small>\u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/small><\/div><div class=\"fb\">\u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/div><\/div>\r\n      <div class=\"fj-fee-row rv\"><div class=\"fn\"><b>\u0631\u0633\u0645 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/b><small>\u0639\u0646\u062f \u0639\u062f\u0645 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/small><\/div><div class=\"fa\">&asymp; 290<small>\u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/small><\/div><div class=\"fb\">\u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/div><\/div>\r\n      <div class=\"fj-fee-row hi rv\"><div class=\"fn\"><b>\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a<\/b><small>\u062a\u064f\u0633\u062f\u062f \u0633\u0646\u0648\u064a\u0627\u064b<\/small><\/div><div class=\"fa\">1,050<small>\u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/small><\/div><div class=\"fb\">EAAA &mdash; \u0627\u0644\u062c\u0645\u0639\u064a\u0629<\/div><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 11. REGISTRATION ================= -->\r\n<section class=\"fj-sec\" id=\"register\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow g\">\u0627\u0644\u0642\u0633\u0645 11 &mdash; \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%B9%D8%B4%D8%B1_%D8%AE%D8%B7%D9%88%D8%A7%D8%AA_%D9%84%D9%84%D8%AA%D8%B3%D8%AC%D9%8A%D9%84_%D9%81%D9%8A_%D9%85%D9%88%D9%82%D8%B9_%D8%A7%D9%84%D8%AC%D9%85%D8%B9%D9%8A%D8%A9\"><\/span>\u0639\u0634\u0631 \u062e\u0637\u0648\u0627\u062a \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u062c\u0645\u0639\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 &mdash; \u0645\u0646 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628 \u062d\u062a\u0649 \u0627\u0633\u062a\u0644\u0627\u0645 \u0634\u0647\u0627\u062f\u0629 &ldquo;\u0639\u0636\u0648 \u0632\u0645\u064a\u0644&rdquo;.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-reg\">\r\n      <div class=\"fj-card fj-reg-step rv\"><div class=\"rn\">1<\/div><p>\u0623\u0646\u0634\u0626 \u062d\u0633\u0627\u0628 \u0645\u0633\u062a\u062e\u062f\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0644\u062c\u0645\u0639\u064a\u0629 (<b>www.aaa4uae.ae<\/b>) \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0631\u0642\u0645 \u0627\u0644\u0647\u0627\u062a\u0641 \u0646\u0641\u0633\u064a\u0647\u0645\u0627 \u0627\u0644\u0644\u0630\u064a\u0646 \u0633\u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0645\u0627 \u0641\u064a ACCA.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv d1\"><div class=\"rn\">2<\/div><p>\u0627\u0641\u062a\u062d \u0642\u0633\u0645 <b>&ldquo;\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629&rdquo;<\/b> \u0648\u0627\u0633\u062a\u0643\u0645\u0644 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv\"><div class=\"rn\">3<\/div><p>\u0627\u062e\u062a\u0631 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u0629 <b>(\u0645\u0646 1 \u0625\u0644\u0649 7)<\/b> \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0648\u0636\u0639\u0643 \u0627\u0644\u0641\u0639\u0644\u064a.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv d1\"><div class=\"rn\">4<\/div><p>\u0627\u0631\u0641\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062d\u0627\u0644\u062a\u0643 &mdash; \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a\u060c \u0648\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a\u060c \u0648\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0648\u063a\u064a\u0631\u0647\u0627.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv\"><div class=\"rn\">5<\/div><p>\u0628\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0642\u0628\u0648\u0644 \u0627\u0644\u0645\u0628\u062f\u0626\u064a\u060c \u062a\u062a\u0644\u0642\u0649 \u0631\u0633\u0627\u0644\u0629 \u0642\u0628\u0648\u0644 \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u062a\u062a\u0636\u0645\u0646 \u0631\u0648\u0627\u0628\u0637 ACCA\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u0637\u0644\u0648\u0628\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv d1\"><div class=\"rn\">6<\/div><p>\u0633\u062c\u0644 \u0641\u064a ACCA\u060c \u0648\u0627\u062e\u062a\u0631 \u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a\u060c \u0648\u0633\u062f\u062f \u0627\u0644\u0631\u0633\u0648\u0645.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv\"><div class=\"rn\">7<\/div><p>\u0628\u0639\u062f \u0627\u0644\u0646\u062c\u0627\u062d\u060c \u0627\u0631\u0641\u0639 \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0648\u0627\u0644\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0643 \u0644\u062f\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv d1\"><div class=\"rn\">8<\/div><p>\u0631\u0627\u062c\u0639 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u062a\u0645\u0643\u064a\u0646 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0623\u0635\u0644\u064a\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv\"><div class=\"rn\">9<\/div><p>\u0633\u062f\u062f \u0631\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a <b>(1,050 \u062f\u0631\u0647\u0645\u0627\u064b \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0627\u064b)<\/b> \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<\/p><\/div>\r\n      <div class=\"fj-card fj-reg-step rv d1\"><div class=\"rn\">10<\/div><p>\u0627\u0633\u062a\u0644\u0645 \u0634\u0647\u0627\u062f\u0629 <b>&ldquo;\u0639\u0636\u0648 \u0632\u0645\u064a\u0644&rdquo;<\/b> \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627\u064b &mdash; \u0648\u064a\u0645\u0643\u0646\u0643 \u0637\u0628\u0627\u0639\u062a\u0647\u0627 \u0623\u0648 \u0627\u0633\u062a\u0644\u0627\u0645 \u0646\u0633\u062e\u0629 \u0648\u0631\u0642\u064a\u0629 \u0631\u0633\u0645\u064a\u0629.<\/p><\/div>\r\n    <\/div>\r\n    <div class=\"fj-card fj-note r rv\" style=\"margin-top:22px;display:flex;\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 11v5M12 8h.01\" stroke-linecap=\"round\"\/><\/svg>\r\n      <div>\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0628\u0631\u064a\u062f\u0643 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0631\u0642\u0645 \u0647\u0627\u062a\u0641\u0643 <strong>\u0645\u062a\u0637\u0627\u0628\u0642\u064a\u0646<\/strong> \u0639\u0644\u0649 \u0645\u0646\u0635\u062a\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0648ACCA \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0631\u0628\u0637 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u0646\u062a\u0627\u0626\u062c\u0643.<\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 12. RENEWAL ================= -->\r\n<section class=\"fj-sec alt\" id=\"renewal\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 12 &mdash; \u0627\u0644\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0633\u0646\u0648\u064a<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AD%D9%81%D8%A7%D8%B8_%D8%B9%D9%84%D9%89_%D8%B3%D8%B1%D9%8A%D8%A7%D9%86_%D8%A7%D9%84%D8%B2%D9%85%D8%A7%D9%84%D8%A9\"><\/span>\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0632\u0645\u0627\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n    <\/div>\r\n    <div class=\"fj-renew\">\r\n      <div class=\"fj-card fj-renew-main rv\">\r\n        <h3><span class=\"ez-toc-section\" id=\"%D9%85%D8%AA%D8%B7%D9%84%D8%A8%D8%A7%D8%AA_%D8%A7%D9%84%D8%AA%D8%AC%D8%AF%D9%8A%D8%AF\"><\/span>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062c\u062f\u064a\u062f<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n        <p>\u064a\u064f\u062c\u062f\u062f \u0642\u064a\u062f \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0633\u062c\u0644\u0627\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0633\u0646\u0629 \u0648\u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a\u060c \u0648\u0641\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 11 \u0645\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0631\u0642\u0645 48 \u0644\u0633\u0646\u0629 2022. \u0648\u0644\u0644\u062a\u062c\u062f\u064a\u062f\u060c \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0645\u0627 \u064a\u0644\u064a:<\/p>\r\n        <ul class=\"fj-renew-list\">\r\n          <li><span class=\"rk\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.4\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629<\/li>\r\n          <li><span class=\"rk\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.4\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\u062a\u0642\u062f\u064a\u0645 \u0645\u0627 \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629<\/li>\r\n          <li><span class=\"rk\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.4\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\u0633\u062f\u0627\u062f \u0631\u0633\u0645 \u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0632\u0645\u0627\u0644\u0629 (1,050 \u062f\u0631\u0647\u0645\u0627\u064b \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0627\u064b)<\/li>\r\n          <li><span class=\"rk\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.4\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0633\u0627\u0631\u064a\u0629<\/li>\r\n          <li><span class=\"rk\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.4\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0648\u062b\u064a\u0642\u0629 \u062a\u0623\u0645\u064a\u0646 \u0633\u0627\u0631\u064a\u0629 \u0636\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n      <div class=\"fj-renew-side rv d1\">\r\n        <div class=\"term\">1&ndash;3<small>\u0633\u0646\u0648\u0627\u062a &mdash; \u0645\u062f\u0629 \u0627\u0644\u062a\u062c\u062f\u064a\u062f<\/small><\/div>\r\n        <div class=\"fj-renew-warn\">\r\n          <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M12 3l9 16H3z\" stroke-linejoin=\"round\"\/><path d=\"M12 10v4M12 17h.01\" stroke-linecap=\"round\"\/><\/svg>\r\n          <div class=\"rlbl\"><b>\u0645\u0647\u0645:<\/b> \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0627\u062f\u0629 11 \u0645\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0631\u0642\u0645 48 \u0644\u0633\u0646\u0629 2022\u060c \u064a\u064f\u0644\u063a\u0649 \u0642\u064a\u062f \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0625\u0630\u0627 \u0644\u0645 \u064a\u064f\u062c\u062f\u062f \u062e\u0644\u0627\u0644 \u0639\u0634\u0631\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0626\u0647.<\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 13. EXCEPTIONS ================= -->\r\n<section class=\"fj-sec\" id=\"exceptions\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow g\">\u0627\u0644\u0642\u0633\u0645 13 &mdash; \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81%D9%8A%D8%A9_%D8%A7%D9%84%D8%AA%D8%B9%D8%A7%D9%85%D9%84_%D9%85%D8%B9_%D8%A7%D9%84%D8%AD%D8%A7%D9%84%D8%A7%D8%AA_%D8%A7%D9%84%D8%AE%D8%A7%D8%B5%D8%A9\"><\/span>\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u062a\u062a\u0628\u0639 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0625\u062c\u0631\u0627\u0621\u064b \u0645\u062d\u062f\u062f\u0627\u064b \u0644\u0643\u0644 \u062d\u0627\u0644\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u0637\u0644\u0628\u0643.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-exc\">\r\n      <div class=\"fj-card fj-exc-card rv\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\"\/><path d=\"M9 9h6M9 13h4\" stroke-linecap=\"round\"\/><\/svg><\/span><b>\u0627\u0646\u062a\u0647\u0627\u0621 \u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0647\u0646\u064a \u0642\u0628\u0644 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f<\/b><\/div><p>\u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u0637\u0627\u0628 \u0645\u062d\u062f\u062b \u0645\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0642\u0628\u0644 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0632\u0645\u0627\u0644\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv d1\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M9 9l6 6M15 9l-6 6\" stroke-linecap=\"round\"\/><\/svg><\/span><b>\u0639\u062f\u0645 \u0627\u062c\u062a\u064a\u0627\u0632 \u0623\u062d\u062f \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/b><\/div><p>\u064a\u064f\u0639\u0627\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a ACCA \u0644\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0645\u0639 \u0633\u062f\u0627\u062f \u0631\u0633\u0645 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0628\u0627\u0644\u063a 290 \u062f\u0631\u0647\u0645\u0627\u064b. \u0648\u0644\u0627 \u064a\u0648\u062c\u062f \u062d\u062f \u0623\u0642\u0635\u0649 \u0644\u0639\u062f\u062f \u0645\u062d\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0625\u0639\u0627\u062f\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M3 12a9 9 0 019-9 9 9 0 016.3 2.6L21 8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><path d=\"M21 3v5h-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><b>\u0627\u062e\u062a\u064a\u0627\u0631 \u062d\u0627\u0644\u0629 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629 \u0639\u0646\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628<\/b><\/div><p>\u062a\u0631\u0627\u062c\u0639 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0648\u062a\u0639\u064a\u062f \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0648\u062a\u062e\u0637\u0631 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0628\u0623\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv d1\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 3\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><b>\u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0642\u064a\u062f \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<\/b><\/div><p>\u064a\u064f\u0639\u0627\u062f \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0636\u0645\u0646 \u0645\u0633\u0627\u0631\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u062f\u064a\u0646.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M4 4h16v12H5.2L4 17.5z\" stroke-linejoin=\"round\"\/><path d=\"M9 9h6M9 12h3\" stroke-linecap=\"round\"\/><\/svg><\/span><b>\u0639\u062f\u0645 \u062a\u0637\u0627\u0628\u0642 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0628\u064a\u0646 EAAA \u0648ACCA<\/b><\/div><p>\u064a\u064f\u062e\u0637\u0631 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0628\u062a\u062d\u062f\u064a\u062b \u0628\u064a\u0627\u0646\u0627\u062a\u0647 \u0642\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv d1\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M14 3v5h5\" stroke-linejoin=\"round\"\/><path d=\"M6 3h8l5 5v13H6z\"\/><path d=\"M9 14h6M9 17h4\" stroke-linecap=\"round\"\/><\/svg><\/span><b>\u0646\u0642\u0635 \u0645\u0633\u062a\u0646\u062f \u0641\u064a \u0627\u0644\u0637\u0644\u0628<\/b><\/div><p>\u062a\u064f\u0645\u0646\u062d \u0645\u0647\u0644\u0629 \u0644\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0646\u0627\u0642\u0635\u0629 \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0623\u064a \u0642\u0631\u0627\u0631 \u0646\u0647\u0627\u0626\u064a.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M4 5h16M4 12h16M4 19h10\" stroke-linecap=\"round\"\/><\/svg><\/span><b>\u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629<\/b><\/div><p>\u064a\u062c\u0628 \u0625\u0631\u0641\u0627\u0642 \u062a\u0631\u062c\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0628\u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0627\u0644\u0623\u0635\u0644\u064a.<\/p><\/div>\r\n      <div class=\"fj-card fj-exc-card rv d1\"><div class=\"eh\"><span class=\"ei\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M17 21v-2a4 4 0 00-4-4H7a4 4 0 00-4 4v2M9 11a3 3 0 100-6 3 3 0 000 6zM21 21v-2a4 4 0 00-3-3.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><b>\u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628\u0627\u062a \u062c\u0645\u0627\u0639\u064a\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0639\u0645\u0644<\/b><\/div><p>\u064a\u062a\u0645 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0645\u0639 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0645\u0644\u0641 \u0645\u0633\u062a\u0642\u0644 \u0644\u0643\u0644 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a.<\/p><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<!-- ================= 14. RESPONSIBILITIES ================= -->\r\n<section class=\"fj-sec alt\" id=\"responsibilities\">\r\n  <div class=\"fj-wrap\">\r\n    <div class=\"fj-head rv\">\r\n      <span class=\"fj-eyebrow\">\u0627\u0644\u0642\u0633\u0645 14 &mdash; \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a<\/span>\r\n      <h2 class=\"fj-title\"><span class=\"ez-toc-section\" id=\"%D8%AA%D9%88%D8%B2%D9%8A%D8%B9_%D8%A7%D9%84%D9%85%D8%B3%D8%A4%D9%88%D9%84%D9%8A%D8%A7%D8%AA\"><\/span>\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n      <p class=\"fj-lead\">\u062a\u062a\u0634\u0627\u0631\u0643 \u0623\u0631\u0628\u0639 \u062c\u0647\u0627\u062a \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0632\u0645\u0627\u0644\u0629.<\/p>\r\n    <\/div>\r\n    <div class=\"fj-resp\">\r\n      <div class=\"fj-card fj-resp-card rv\">\r\n        <div class=\"rtop\"><span class=\"ri\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M3 21h18M5 21V9l7-5 7 5v12M9 21v-6h6v6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><b>\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f &mdash; \u0625\u062f\u0627\u0631\u0629 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/b><\/div>\r\n        <ul><li>\u062a\u0639\u062a\u0645\u062f \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0632\u0645\u0627\u0644\u0629<\/li><li>\u062a\u0635\u062f\u0631 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/li><li>\u062a\u0634\u0631\u0641 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629<\/li><li>\u0627\u0644\u0642\u064a\u062f \u0641\u064a \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629<\/li><\/ul>\r\n      <\/div>\r\n      <div class=\"fj-card fj-resp-card rv d1\">\r\n        <div class=\"rtop\"><span class=\"ri\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M12 3l8 4v5c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><path d=\"M9 12l2 2 4-4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><b>\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a (EAAA)<\/b><\/div>\r\n        <ul><li>\u062a\u062f\u064a\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0632\u0645\u0627\u0644\u0629<\/li><li>\u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0648\u062a\u0628\u062a \u0641\u064a \u0642\u0628\u0648\u0644\u0647\u0627<\/li><li>\u062a\u0646\u0633\u0642 \u0645\u0639 ACCA<\/li><li>\u062a\u0645\u0646\u062d \u0634\u0647\u0627\u062f\u0627\u062a \u0639\u0636\u0648 \u0632\u0645\u064a\u0644<\/li><li>\u062a\u062f\u064a\u0631 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631<\/li><\/ul>\r\n      <\/div>\r\n      <div class=\"fj-card fj-resp-card rv d2\">\r\n        <div class=\"rtop\"><span class=\"ri\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M4 5h16v11H4z\" stroke-linejoin=\"round\"\/><path d=\"M8 20h8M12 16v4\" stroke-linecap=\"round\"\/><path d=\"M8 10l2 2 4-4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><b>\u0645\u0646\u0635\u0629 ACCA<\/b><\/div>\r\n        <ul><li>\u062a\u062c\u0631\u064a \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/li><li>\u062a\u0635\u062f\u0631 \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0648\u0627\u0644\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629<\/li><li>\u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629<\/li><\/ul>\r\n      <\/div>\r\n      <div class=\"fj-card fj-resp-card rv d3\">\r\n        <div class=\"rtop\"><span class=\"ri\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"8\" r=\"4\"\/><path d=\"M4 21a8 8 0 0116 0\" stroke-linecap=\"round\"\/><\/svg><\/span><b>\u0627\u0644\u0645\u062a\u0642\u062f\u0645 (\u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a)<\/b><\/div>\r\n        <ul><li>\u064a\u0633\u062a\u0648\u0641\u064a \u0634\u0631\u0648\u0637 \u0627\u0644\u0623\u0647\u0644\u064a\u0629<\/li><li>\u064a\u0631\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629<\/li><li>\u064a\u062c\u062a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629<\/li><li>\u064a\u0633\u062a\u0643\u0645\u0644 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0633\u0646\u0648\u064a\u0627\u064b<\/li><li>\u064a\u0633\u062f\u062f \u0627\u0644\u0631\u0633\u0648\u0645<\/li><\/ul>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n\r\n<script>\r\n(function(){\r\n  var root=document.getElementById('eaaa-fj');\r\n  if(!root) return;\r\n  var reduce=window.matchMedia&&window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n  var $=function(s,c){return (c||root).querySelector(s);};\r\n  var $$=function(s,c){return Array.prototype.slice.call((c||root).querySelectorAll(s));};\r\n\r\n  \/* ---------- reveal on scroll ---------- *\/\r\n  var revs=$$('.rv');\r\n  if('IntersectionObserver' in window && !reduce){\r\n    var io=new IntersectionObserver(function(en){\r\n      en.forEach(function(e){ if(e.isIntersecting){ e.target.classList.add('in'); io.unobserve(e.target);} });\r\n    },{threshold:.12,rootMargin:'0px 0px -8% 0px'});\r\n    revs.forEach(function(r){io.observe(r);});\r\n  } else { revs.forEach(function(r){r.classList.add('in');}); }\r\n\r\n  \/* ---------- count up ---------- *\/\r\n  function animateCount(el){\r\n    var target=parseFloat(el.getAttribute('data-count'));\r\n    var node=(el.firstChild&&el.firstChild.nodeType===3)?el.firstChild:el;\r\n    if(reduce){ node.nodeValue!==undefined?node.nodeValue=target.toLocaleString():el.textContent=target.toLocaleString(); return; }\r\n    var dur=1300,start=null;\r\n    function step(ts){ if(!start)start=ts; var p=Math.min((ts-start)\/dur,1); var v=Math.round(target*(1-Math.pow(1-p,3)));\r\n      if(node.nodeValue!==undefined)node.nodeValue=v.toLocaleString(); else el.textContent=v.toLocaleString();\r\n      if(p<1)requestAnimationFrame(step);}\r\n    requestAnimationFrame(step);\r\n  }\r\n  var counters=$$('[data-count]');\r\n  if('IntersectionObserver' in window){\r\n    var io2=new IntersectionObserver(function(en){en.forEach(function(e){ if(e.isIntersecting){animateCount(e.target);io2.unobserve(e.target);} });},{threshold:.5});\r\n    counters.forEach(function(c){io2.observe(c);});\r\n  } else counters.forEach(animateCount);\r\n\r\n  \/* ---------- stat bars ---------- *\/\r\n  var stats=$$('.fj-stat');\r\n  if('IntersectionObserver' in window){\r\n    var io3=new IntersectionObserver(function(en){en.forEach(function(e){ if(e.isIntersecting){setTimeout(function(){e.target.classList.add('in');},150);io3.unobserve(e.target);} });},{threshold:.4});\r\n    stats.forEach(function(s){io3.observe(s);});\r\n  } else stats.forEach(function(s){s.classList.add('in');});\r\n\r\n  \/* ---------- CPD bar fills ---------- *\/\r\n  var cpdBars=$$('.fj-cpd-row .rbar i');\r\n  if('IntersectionObserver' in window){\r\n    var io4=new IntersectionObserver(function(en){en.forEach(function(e){ if(e.isIntersecting){var i=e.target;setTimeout(function(){i.style.width=i.getAttribute('data-w')+'%';},120);io4.unobserve(i);} });},{threshold:.4});\r\n    cpdBars.forEach(function(b){io4.observe(b);});\r\n  } else cpdBars.forEach(function(b){b.style.width=b.getAttribute('data-w')+'%';});\r\n\r\n  \/* ---------- CPD donut ---------- *\/\r\n  var donutDone=false;\r\n  function drawDonut(){\r\n    if(donutDone)return; donutDone=true;\r\n    var C=2*Math.PI*45;\r\n    var mand=$('#segMand'), supp=$('#segSupp');\r\n    if(!mand||!supp)return;\r\n    var mFrac=12\/30, sFrac=18\/30, gap=C*0.012;\r\n    \/\/ supplementary is the full remaining arc drawn first (background layer green)\r\n    supp.style.strokeDasharray=(C*sFrac-gap)+' '+(C-(C*sFrac-gap));\r\n    supp.style.strokeDashoffset=-(C*mFrac);\r\n    \/\/ mandatory arc (red) on top from 0\r\n    mand.style.strokeDasharray=(C*mFrac-gap)+' '+(C-(C*mFrac-gap));\r\n    mand.style.strokeDashoffset=0;\r\n    if(reduce)return;\r\n    \/\/ animate from 0\r\n    mand.style.transition='none'; supp.style.transition='none';\r\n    mand.style.strokeDasharray='0 '+C; supp.style.strokeDasharray='0 '+C;\r\n    void mand.offsetWidth;\r\n    requestAnimationFrame(function(){\r\n      mand.style.transition=''; supp.style.transition='';\r\n      mand.style.strokeDasharray=(C*mFrac-gap)+' '+(C-(C*mFrac-gap));\r\n      supp.style.strokeDasharray=(C*sFrac-gap)+' '+(C-(C*sFrac-gap));\r\n    });\r\n  }\r\n  var donut=$('#fjDonut');\r\n  if(donut&&'IntersectionObserver' in window){\r\n    var io5=new IntersectionObserver(function(en){en.forEach(function(e){ if(e.isIntersecting){drawDonut();io5.unobserve(e.target);} });},{threshold:.4});\r\n    io5.observe(donut);\r\n  } else drawDonut();\r\n\r\n  \/* ---------- timeline fill + stage reveal ---------- *\/\r\n  var tl=$('.fj-tl'), fill=$('#tlFill'), stages=$$('.fj-stage');\r\n  function updTL(){\r\n    if(!tl||!fill)return;\r\n    var r=tl.getBoundingClientRect(), vh=window.innerHeight;\r\n    var prog=(vh*0.5-r.top)\/r.height; prog=Math.max(0,Math.min(1,prog));\r\n    fill.style.height=(prog*r.height)+'px';\r\n    stages.forEach(function(s){ if(s.querySelector('.dot').getBoundingClientRect().top<vh*0.62)s.classList.add('in'); });\r\n  }\r\n\r\n  \/* ---------- back to top ---------- *\/\r\n  var toTop=$('#fjTop');\r\n  function updTop(){ if(!toTop)return; if(window.pageYOffset>700)toTop.classList.add('show'); else toTop.classList.remove('show'); }\r\n  if(toTop)toTop.addEventListener('click',function(){window.scrollTo({top:0,behavior:reduce?'auto':'smooth'});});\r\n\r\n  var ticking=false;\r\n  window.addEventListener('scroll',function(){ if(!ticking){requestAnimationFrame(function(){updTL();updTop();ticking=false;});ticking=true;} },{passive:true});\r\n  updTL();updTop();\r\n\r\n  \/* ---------- smooth anchor scroll ---------- *\/\r\n  $$('a[href^=\"#\"]').forEach(function(a){\r\n    a.addEventListener('click',function(e){\r\n      var id=a.getAttribute('href'); if(id.length<2)return;\r\n      var t=root.querySelector(id); if(!t)return;\r\n      e.preventDefault();\r\n      window.scrollTo({top:t.getBoundingClientRect().top+window.pageYOffset-20,behavior:reduce?'auto':'smooth'});\r\n    });\r\n  });\r\n\r\n  \/* ======================================================\r\n     CASE DATA\r\n     ====================================================== *\/\r\n  var CASES={\r\n    1:{ title:'\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u064a\u062f \u0648\u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629',\r\n      sub:'\u0645\u0642\u064a\u062f \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022 + \u0632\u0645\u0627\u0644\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0631\u0627\u0631 805\/2018 + 30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631',\r\n      reqLabel:'30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631', reqCls:'g',\r\n      exams:[{t:'\u0644\u0627 \u064a\u062a\u0637\u0644\u0628 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u064b',cls:'exempt'}],\r\n      elig:['\u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022\u060c \u0648\u0627\u0644\u0642\u064a\u062f \u0633\u0627\u0631\u064a','\u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0647\u0646\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0648\u0641\u0642 \u0642\u0631\u0627\u0631 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0631\u0642\u0645 805 \u0644\u0633\u0646\u0629 2018','\u0627\u0633\u062a\u0643\u0645\u0644 30 \u0633\u0627\u0639\u0629 \u0645\u0648\u062b\u0642\u0629 \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 (12 \u0633\u0627\u0639\u0629 \u0645\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 + 18 \u0633\u0627\u0639\u0629 \u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0623\u0648 30 \u0633\u0627\u0639\u0629 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629)'],\r\n      docs:['\u0634\u0647\u0627\u062f\u0629 \u0642\u064a\u062f \u0633\u0627\u0631\u064a\u0629 \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u062a\u062b\u0628\u062a \u0627\u0644\u0642\u064a\u062f \u0642\u0628\u0644 12\/5\/2022','\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0645\u0647\u0646\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0633\u0627\u0631\u064a\u0629','\u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0648\u0636\u0639 \u0645\u0647\u0646\u064a \u0633\u0627\u0631\u064a \u0645\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0627\u0646\u062d\u0629','\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629','\u0645\u0627 \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629'],\r\n      seq:['\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627\u064b','\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0646 \u0648\u062d\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629','\u0627\u0644\u0642\u0628\u0648\u0644 \u0627\u0644\u0645\u0628\u062f\u0626\u064a \u0623\u0648 \u0637\u0644\u0628 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629','\u0633\u062f\u0627\u062f \u0631\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a (1,050 \u062f\u0631\u0647\u0645\u0627\u064b \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0627\u064b)','\u0625\u0635\u062f\u0627\u0631 \u0634\u0647\u0627\u062f\u0629 \u0639\u0636\u0648 \u0632\u0645\u064a\u0644 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627\u064b'],\r\n      note:{cls:'', text:'\u0644\u0627 \u062a\u062a\u0637\u0644\u0628 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0623\u064a \u0627\u062e\u062a\u0628\u0627\u0631.'} },\r\n    2:{ title:'\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u064a\u062f \u062f\u0648\u0646 \u0632\u0645\u0627\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629',\r\n      sub:'\u0645\u0642\u064a\u062f \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022 \\u2014 \u0648\u0644\u0627 \u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a',\r\n      reqLabel:'3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a', reqCls:'r',\r\n      exams:[{t:'IFRS',cls:'need'},{t:'ISA',cls:'need'},{t:'\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a',cls:'need'}],\r\n      elig:['\u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022\u060c \u0648\u0627\u0644\u0642\u064a\u062f \u0633\u0627\u0631\u064a','\u064a\u062d\u0645\u0644 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0623\u0648 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0622\u062e\u0631 \u0645\u0639 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629','\u0644\u0627 \u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629'],\r\n      docs:['\u0634\u0647\u0627\u062f\u0629 \u0642\u064a\u062f \u0633\u0627\u0631\u064a\u0629 \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0642\u0628\u0644 12\/5\/2022','\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629','\u0645\u0627 \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0627\u0644\u062a\u062e\u0635\u0635 \u0645\u062d\u0627\u0633\u0628\u0629','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629'],\r\n      seq:['\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629','\u0627\u0633\u062a\u0644\u0627\u0645 \u0631\u0648\u0627\u0628\u0637 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a ACCA \u0627\u0644\u062b\u0644\u0627\u062b\u0629','\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 (IFRS + ISA + \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) \u0628\u0646\u0633\u0628\u0629 60% \u0641\u0623\u0643\u062b\u0631','\u0631\u0641\u0639 \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0648\u0627\u0644\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629','\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0623\u0635\u0644\u064a\u0629','\u0633\u062f\u0627\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629'],\r\n      note:{cls:'r', text:'\u064a\u062c\u0628 \u062a\u0648\u0641\u064a\u0642 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0648\u0641\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 4 \u0645\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0631\u0642\u0645 48 \u0644\u0633\u0646\u0629 2022\u060c \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0646 12 \u0645\u0627\u064a\u0648 2022.'} },\r\n    3:{ title:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a + \u0645\u0624\u0647\u0644 \u0645\u062d\u0627\u0633\u0628\u064a',\r\n      sub:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a + \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629',\r\n      reqLabel:'\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u062d\u062f', reqCls:'r',\r\n      exams:[{t:'\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0641\u0642\u0637',cls:'need'},{t:'\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 IFRS \u0648ISA',cls:'exempt'}],\r\n      elig:['\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f','\u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 (AICPA \\u00b7 ICAEW \\u00b7 ACCA \\u00b7 CPA Canada \\u00b7 CAANZ \\u00b7 SOCPA)','\u064a\u062d\u0645\u0644 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u062f\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629'],\r\n      docs:['\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0633\u0627\u0631\u064a\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a','\u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0648\u0636\u0639 \u0645\u0647\u0646\u064a \u0633\u0627\u0631\u064a','\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629'],\r\n      seq:['\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0639\u0636\u0648\u0627\u064b \u0645\u0634\u0627\u0631\u0643\u0627\u064b \/ \u0645\u0646\u062a\u0633\u0628\u0627\u064b','\u0627\u0633\u062a\u0644\u0627\u0645 \u0631\u0627\u0628\u0637 \u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u062d\u062f \u0641\u0642\u0637: \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a','\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a','\u0631\u0641\u0639 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0648\u0627\u0644\u0634\u0627\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629','\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0623\u0635\u0644\u064a\u0629','\u0633\u062f\u0627\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629'],\r\n      note:{cls:'', text:'\u0645\u0639\u0641\u0649 \u0645\u0646 \u0627\u062e\u062a\u0628\u0627\u0631\u064a IFRS \u0648ISA \\u2014 \u0644\u0623\u0646 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u062a\u063a\u0637\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0627\u0644\u0641\u0639\u0644.'} },\r\n    4:{ title:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a + \u0645\u0624\u0647\u0644 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629',\r\n      sub:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a + \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629',\r\n      reqLabel:'\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u062d\u062f', reqCls:'r',\r\n      exams:[{t:'\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0641\u0642\u0637',cls:'need'},{t:'\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 IFRS \u0648ISA',cls:'exempt'}],\r\n      elig:['\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f','\u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629','\u064a\u062d\u0645\u0644 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629'],\r\n      docs:['\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a','\u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0648\u0636\u0639 \u0645\u0647\u0646\u064a \u0633\u0627\u0631\u064a','\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u062f\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629'],\r\n      seq:['\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0646\u0641\u0633\u0647\u0627 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u0644\u062d\u0627\u0644\u0629 3 \\u2014 \u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u062d\u062f: \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a','\u0631\u0641\u0639 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0648\u0627\u0644\u0634\u0627\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629','\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629'],\r\n      note:{cls:'', text:'\u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0646\u0641\u0633\u0647\u0627 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u0644\u062d\u0627\u0644\u0629 3.'} },\r\n    5:{ title:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0645\u0624\u0647\u0644 \u0645\u062d\u0627\u0633\u0628\u064a \u062f\u0648\u0646 \u0632\u0645\u0627\u0644\u0629',\r\n      sub:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \\u2014 \u062f\u0648\u0646 \u0632\u0645\u0627\u0644\u0629',\r\n      reqLabel:'3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a', reqCls:'r',\r\n      exams:[{t:'IFRS',cls:'need'},{t:'ISA',cls:'need'},{t:'\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a',cls:'need'}],\r\n      elig:['\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f','\u0644\u0627 \u064a\u062d\u0645\u0644 \u0623\u064a \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629','\u064a\u062d\u0645\u0644 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644'],\r\n      docs:['\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u062f\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 (\u0627\u0644\u0647\u0648\u064a\u0629\u060c \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629\u060c \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644)'],\r\n      seq:['\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0639\u0636\u0648\u0627\u064b \u0645\u0634\u0627\u0631\u0643\u0627\u064b \/ \u0645\u0646\u062a\u0633\u0628\u0627\u064b','\u0627\u0633\u062a\u0644\u0627\u0645 \u0631\u0648\u0627\u0628\u0637 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a ACCA \u0627\u0644\u062b\u0644\u0627\u062b\u0629','\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 (IFRS + ISA + \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) \u0628\u0646\u0633\u0628\u0629 60% \u0641\u0623\u0643\u062b\u0631 \u0641\u064a \u0643\u0644 \u0627\u062e\u062a\u0628\u0627\u0631','\u0631\u0641\u0639 \u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u064a\u0627\u0632 \u0648\u0627\u0644\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629','\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0623\u0635\u0644\u064a\u0629','\u0633\u062f\u0627\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629'],\r\n      note:{cls:'', text:'\u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u0627\u064b \u0644\u062e\u0631\u064a\u062c\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u062f\u062f.'} },\r\n    6:{ title:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0645\u0624\u0647\u0644 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 + 15 \u0633\u0627\u0639\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629',\r\n      sub:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 + 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629',\r\n      reqLabel:'3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a', reqCls:'r',\r\n      exams:[{t:'IFRS',cls:'need'},{t:'ISA',cls:'need'},{t:'\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a',cls:'need'}],\r\n      elig:['\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f','\u064a\u062d\u0645\u0644 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629','\u0627\u0633\u062a\u0643\u0645\u0644 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0648\u0641\u0642 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0631\u0642\u0645 109 \u0644\u0633\u0646\u0629 2022'],\r\n      docs:['\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u062f\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629','\u0643\u0634\u0641 \u062f\u0631\u062c\u0627\u062a \u0631\u0633\u0645\u064a \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 15 \u0633\u0627\u0639\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629','\u0625\u0641\u0627\u062f\u0629 \u062c\u0627\u0645\u0639\u064a\u0629 \u062a\u0624\u0643\u062f \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0642\u0631\u0631\u0627\u062a','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629'],\r\n      seq:['\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0645\u0631\u0641\u0642\u0627\u064b \u0628\u0645\u0627 \u064a\u062b\u0628\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 15 \u0633\u0627\u0639\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629','\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0639\u0636\u0648\u0627\u064b \u0645\u0634\u0627\u0631\u0643\u0627\u064b \/ \u0645\u0646\u062a\u0633\u0628\u0627\u064b','\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0639\u0628\u0631 ACCA','\u0631\u0641\u0639 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629','\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629'],\r\n      note:null },\r\n    7:{ title:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0645\u0624\u0647\u0644 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0639\u0636\u0648 \u0641\u064a IFAC',\r\n      sub:'\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \\u2014 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 + \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0639\u0636\u0648 \u0641\u064a IFAC',\r\n      reqLabel:'3 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a', reqCls:'k',\r\n      exams:[{t:'IFRS',cls:'need'},{t:'ISA',cls:'need'},{t:'\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a',cls:'need'}],\r\n      elig:['\u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f','\u064a\u062d\u0645\u0644 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629','\u064a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u0623\u064a \u062c\u0647\u0629 \u0639\u0636\u0648 \u0641\u064a IFAC\u060c \u0628\u062e\u0644\u0627\u0641 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a\u060c \u0645\u0639 \u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0648\u0636\u0639 \u0645\u0647\u0646\u064a \u0633\u0627\u0631\u064a'],\r\n      docs:['\u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0639\u0636\u0648 \u0641\u064a IFAC','\u062e\u0637\u0627\u0628 \u062d\u0633\u0646 \u0648\u0636\u0639 \u0645\u0647\u0646\u064a \u0633\u0627\u0631\u064a','\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629','\u0645\u0627 \u064a\u062b\u0628\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0647\u0629 \u0641\u064a IFAC \u0645\u0646 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a','\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629'],\r\n      seq:['\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0645\u0631\u0641\u0642\u0627\u064b \u0628\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0648\u0645\u0627 \u064a\u062b\u0628\u062a \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0647\u0629 \u0641\u064a IFAC','\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0639\u0636\u0648\u0627\u064b \u0645\u0634\u0627\u0631\u0643\u0627\u064b \/ \u0645\u0646\u062a\u0633\u0628\u0627\u064b','\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0639\u0628\u0631 ACCA \u062f\u0648\u0646 \u0625\u0639\u0641\u0627\u0621','\u0631\u0641\u0639 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629','\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0642\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629'],\r\n      note:{cls:'r', text:'\u0644\u0627 \u064a\u064f\u0645\u0646\u062d \u0623\u064a \u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0631\u063a\u0645 \u0648\u062c\u0648\u062f \u0632\u0645\u0627\u0644\u0629\u060c \u0644\u0623\u0646\u0647\u0627 \u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u062c\u0647\u0629 \u062e\u0627\u0631\u062c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a.'} }\r\n  };\r\n  var CK='<svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2.2\"><path d=\"M20 6L9 17l-5-5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>';\r\n\r\n  \/* ======================================================\r\n     BUILD ACCORDION (Section 6)\r\n     ====================================================== *\/\r\n  var acc=$('#fjAcc');\r\n  if(acc){\r\n    var html='';\r\n    Object.keys(CASES).forEach(function(k){\r\n      var c=CASES[k];\r\n      var pillReq='<span class=\"fj-pill '+c.reqCls+'\">'+c.reqLabel+'<\/span>';\r\n      var elig=c.elig.map(function(x){return '<li>'+CK+'<span>'+x+'<\/span><\/li>';}).join('');\r\n      var docs=c.docs.map(function(x){return '<li>'+CK+'<span>'+x+'<\/span><\/li>';}).join('');\r\n      var seq=c.seq.map(function(x,i){return '<div class=\"fj-seq-step\"><span class=\"sn\">'+(i+1)+'<\/span><span>'+x+'<\/span><\/div>';}).join('');\r\n      var note=c.note?'<div class=\"fj-note '+(c.note.cls||'')+'\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 11v5M12 8h.01\" stroke-linecap=\"round\"\/><\/svg><div>'+c.note.text+'<\/div><\/div>':'';\r\n      html+=''\r\n      +'<div class=\"fj-acc-item\" data-case=\"'+k+'\">'\r\n      +'  <button class=\"fj-acc-head\" type=\"button\" aria-expanded=\"false\">'\r\n      +'    <span class=\"cnum\">'+k+'<\/span>'\r\n      +'    <span class=\"ctitle\"><b>\u0627\u0644\u062d\u0627\u0644\u0629 '+k+' \\u2014 '+c.title+'<\/b><small>'+c.sub+'<\/small><\/span>'\r\n      +'    <span class=\"req\">'+pillReq+'<\/span>'\r\n      +'    <svg class=\"chev\" viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M6 9l6 6 6-6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>'\r\n      +'  <\/button>'\r\n      +'  <div class=\"fj-acc-body\"><div class=\"fj-acc-inner\"><div class=\"fj-acc-cols\">'\r\n      +'    <div><div class=\"fj-col-h\">'+'<svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M9 11l3 3L22 4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><path d=\"M21 12v7a2 2 0 01-2 2H5a2 2 0 01-2-2V5a2 2 0 012-2h11\" stroke-linecap=\"round\"\/><\/svg>'+'\u0634\u0631\u0648\u0637 \u0627\u0644\u0623\u0647\u0644\u064a\u0629<\/div><ul class=\"fj-mini\">'+elig+'<\/ul><\/div>'\r\n      +'    <div><div class=\"fj-col-h g\">'+'<svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M14 3v5h5\" stroke-linejoin=\"round\"\/><path d=\"M6 3h8l5 5v13H6z\"\/><\/svg>'+'\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629<\/div><ul class=\"fj-mini\">'+docs+'<\/ul><\/div>'\r\n      +'    <div class=\"fj-seq\"><div class=\"fj-col-h\">'+'<svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M4 6h16M4 12h16M4 18h10\" stroke-linecap=\"round\"\/><\/svg>'+'\u062a\u0633\u0644\u0633\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<\/div><div class=\"fj-seq-steps\">'+seq+'<\/div><\/div>'\r\n      +'    '+note\r\n      +'  <\/div><\/div><\/div>'\r\n      +'<\/div>';\r\n    });\r\n    acc.innerHTML=html;\r\n    $$('.fj-acc-head',acc).forEach(function(btn){\r\n      btn.addEventListener('click',function(){\r\n        var item=btn.parentNode, body=$('.fj-acc-body',item), open=item.classList.contains('open');\r\n        $$('.fj-acc-item.open',acc).forEach(function(o){ if(o!==item){o.classList.remove('open');$('.fj-acc-head',o).setAttribute('aria-expanded','false');$('.fj-acc-body',o).style.maxHeight='0';} });\r\n        if(open){item.classList.remove('open');btn.setAttribute('aria-expanded','false');body.style.maxHeight='0';}\r\n        else{item.classList.add('open');btn.setAttribute('aria-expanded','true');body.style.maxHeight=body.scrollHeight+'px';}\r\n      });\r\n    });\r\n    window.addEventListener('resize',function(){ var o=$('.fj-acc-item.open',acc); if(o){var b=$('.fj-acc-body',o);b.style.maxHeight=b.scrollHeight+'px';} });\r\n  }\r\n\r\n  \/* ======================================================\r\n     PATH FINDER (Section 5 signature)\r\n     ====================================================== *\/\r\n  var TREE={\r\n    q1:{depth:1,q:'\u0647\u0644 \u0623\u0646\u062a \u0645\u0642\u064a\u062f \u0643\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0642\u0628\u0644 12 \u0645\u0627\u064a\u0648 2022\u061f',\r\n      opts:[\r\n        {b:'\u0646\u0639\u0645\u060c \u0623\u0646\u0627 \u0645\u0642\u064a\u062f',s:'\u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f',go:'qRegFel'},\r\n        {b:'\u0644\u0627\u060c \u0623\u0646\u0627 \u063a\u064a\u0631 \u0645\u0642\u064a\u062f',s:'\u0645\u062a\u0642\u062f\u0645 \u062c\u062f\u064a\u062f \u063a\u064a\u0631 \u0645\u0642\u064a\u062f \u0641\u064a \u0633\u062c\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f',go:'qUnFel'}\r\n      ]},\r\n    qRegFel:{depth:2,q:'\u0647\u0644 \u062a\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0647\u0646\u064a\u0629 \u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u061f',\r\n      hint:'AICPA \\u00b7 ICAEW \\u00b7 ACCA \\u00b7 CPA Canada \\u00b7 CAANZ \\u00b7 SOCPA',\r\n      opts:[\r\n        {b:'\u0646\u0639\u0645 \\u2014 \u0648\u0644\u062f\u064a 30 \u0633\u0627\u0639\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631',s:'\u0645\u0639\u062a\u0645\u062f\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0631\u0627\u0631 \u0631\u0642\u0645 805 \u0644\u0633\u0646\u0629 2018',res:1},\r\n        {b:'\u0644\u0627 \u0623\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0645\u0639\u062a\u0645\u062f\u0629',s:'\u0623\u062d\u0645\u0644 \u0645\u0624\u0647\u0644\u0627\u064b \u0645\u0631\u062a\u0628\u0637\u0627\u064b \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629',res:2}\r\n      ]},\r\n    qUnFel:{depth:2,q:'\u0623\u064a \u0648\u0635\u0641 \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0632\u0645\u0627\u0644\u062a\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u061f',\r\n      opts:[\r\n        {b:'\u0645\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629',s:'AICPA \/ ICAEW \/ ACCA \/ CPA Canada \/ CAANZ \/ SOCPA',go:'qSixDeg'},\r\n        {b:'\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0639\u0636\u0648 \u0641\u064a IFAC',s:'\u062c\u0647\u0629 \u0645\u0647\u0646\u064a\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0633\u062a',res:7},\r\n        {b:'\u0644\u0627 \u0623\u062d\u0645\u0644 \u0632\u0645\u0627\u0644\u0629 \u0645\u0647\u0646\u064a\u0629',s:'\u0644\u0627 \u062a\u0648\u062c\u062f \u0644\u062f\u064a \u0634\u0647\u0627\u062f\u0629 \u0632\u0645\u0627\u0644\u0629',go:'qNoneDeg'}\r\n      ]},\r\n    qSixDeg:{depth:3,q:'\u0647\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f',\r\n      opts:[\r\n        {b:'\u0646\u0639\u0645 \\u2014 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629',s:'\u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u062f\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629',res:3},\r\n        {b:'\u0644\u0627 \\u2014 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0622\u062e\u0631',s:'\u062a\u062e\u0635\u0635 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629',res:4}\r\n      ]},\r\n    qNoneDeg:{depth:3,q:'\u0647\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f',\r\n      opts:[\r\n        {b:'\u0646\u0639\u0645 \\u2014 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0645\u062d\u0627\u0633\u0628\u0629',s:'\u0645\u0639 \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u062f\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629',res:5},\r\n        {b:'\u0644\u0627 \\u2014 \u0644\u0643\u0646 \u0644\u062f\u064a 15 \u0633\u0627\u0639\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629',s:'15 \u0633\u0627\u0639\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0641\u0642 \u0627\u0644\u0642\u0631\u0627\u0631 109\/2022',res:6}\r\n      ]}\r\n  };\r\n  var qBox=$('#fjQ'), resBox=$('#fjResult'), prog=$('#fjProg');\r\n  var hist=[];\r\n\r\n  function setProg(depth,done){\r\n    if(!prog)return;\r\n    var ps=$$('.p',prog);\r\n    ps.forEach(function(p,i){ p.className='p'+(done?' done':(i<depth-1?' done':(i===depth-1?' on':''))); });\r\n  }\r\n  function renderQ(key){\r\n    var node=TREE[key]; if(!node)return;\r\n    resBox.classList.remove('show');\r\n    setProg(node.depth,false);\r\n    var opts=node.opts.map(function(o,i){\r\n      return '<button class=\"fj-opt\" type=\"button\" data-i=\"'+i+'\"><span class=\"ck\">'+CK+'<\/span><span class=\"ot\"><b>'+o.b+'<\/b>'+(o.s?'<small>'+o.s+'<\/small>':'')+'<\/span><\/button>';\r\n    }).join('');\r\n    qBox.innerHTML=''\r\n      +'<div class=\"fj-q\">'\r\n      +'<div class=\"fj-q-num\">\u0627\u0644\u0633\u0624\u0627\u0644 '+node.depth+' \u0645\u0646 3'+(node.hint?' \\u2014 '+node.hint:'')+'<\/div>'\r\n      +'<h4><span class=\"ez-toc-section\" id=\"nodeq\"><\/span>'+node.q+'<span class=\"ez-toc-section-end\"><\/span><\/h4>'\r\n      +'<div class=\"fj-opts\">'+opts+'<\/div>'\r\n      +(hist.length?'<button class=\"fj-back\" type=\"button\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"2\"><path d=\"M15 18l-6-6 6-6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\u0631\u062c\u0648\u0639<\/button>':'')\r\n      +'<\/div>';\r\n    $$('.fj-opt',qBox).forEach(function(btn){\r\n      btn.addEventListener('click',function(){\r\n        var o=node.opts[parseInt(btn.getAttribute('data-i'),10)];\r\n        if(o.res){ hist.push(key); showResult(o.res); }\r\n        else if(o.go){ hist.push(key); renderQ(o.go); }\r\n      });\r\n    });\r\n    var back=$('.fj-back',qBox);\r\n    if(back)back.addEventListener('click',function(){ var prev=hist.pop(); if(prev)renderQ(prev); });\r\n  }\r\n  function showResult(n){\r\n    var c=CASES[n]; if(!c)return;\r\n    setProg(3,true);\r\n    qBox.innerHTML='';\r\n    $('#fjResTitle').textContent=c.title;\r\n    $('#fjResNum').textContent=n;\r\n    $('#fjResExams').textContent=c.reqLabel;\r\n    $('#fjResExamPills').innerHTML=c.exams.map(function(e){return '<span class=\"fj-result-exam '+e.cls+'\">'+(e.cls==='exempt'?CK:'')+e.t+'<\/span>';}).join('');\r\n    $('#fjResElig').innerHTML=c.elig.map(function(x){return '<li>'+CK+'<span>'+x+'<\/span><\/li>';}).join('');\r\n    $('#fjResDocs').innerHTML=c.docs.map(function(x){return '<li>'+CK+'<span>'+x+'<\/span><\/li>';}).join('');\r\n    resBox.classList.add('show');\r\n    \/\/ open matching accordion\r\n    var item=acc?$('.fj-acc-item[data-case=\"'+n+'\"]',acc):null;\r\n    if(item&&!item.classList.contains('open')){ setTimeout(function(){$('.fj-acc-head',item).click();},60); }\r\n  }\r\n  var restart=$('#fjRestart');\r\n  if(restart)restart.addEventListener('click',function(){ hist=[]; resBox.classList.remove('show'); renderQ('q1'); });\r\n  if(qBox)renderQ('q1');\r\n\r\n  \/* ======================================================\r\n     ACKNOWLEDGE CHECKBOX\r\n     ====================================================== *\/\r\n  var ck=$('#fjAckCk'), ackBtn=$('#fjAckBtn'), ackNote=$('#fjAckNote');\r\n  if(ck&&ackBtn){\r\n    ck.addEventListener('change',function(){\r\n      if(ck.checked){ ackBtn.classList.remove('disabled'); if(ackNote)ackNote.textContent='\u0634\u0643\u0631\u0627\u064b \u0644\u0643 \\u2014 \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0622\u0646 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0627\u0644\u062a\u0633\u062c\u064a\u0644.'; }\r\n      else{ ackBtn.classList.add('disabled'); if(ackNote)ackNote.textContent='\u062d\u062f\u062f \u0627\u0644\u0645\u0631\u0628\u0639 \u0623\u0639\u0644\u0627\u0647 \u0644\u0644\u0645\u062a\u0627\u0628\u0639\u0629'; }\r\n    });\r\n  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\u0633\u0646\u0648\u064a\u0627\u064b 0\u062f\u0631\u0647\u0645 \u0631\u0633\u0645 \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0646\u0648\u064a \u064a\u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0643\u0627\u0645\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0632\u0645\u0627\u0644\u0629. \u0648\u064a\u0639\u0631\u0636 \u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0628\u0639 \u0644\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0648\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u060c 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