Last updated: May 2026

Welcome to the website of Hager-Alperowitz & Co. CPA firm (hereinafter: "the Firm", "we"). Use of this website (hereinafter: "the Website") is subject to the terms of use set out below. Please read them carefully. Use of the Website constitutes full acceptance of these terms.

1. General

  • These terms of use are drafted in the masculine form for convenience only and apply equally to all genders.
  • The Firm reserves the right to modify these terms at any time. The updated version will be published on the Website.
  • In case of a conflict between these terms of use and a signed written agreement between the Firm and a client, the signed agreement shall prevail.

2. Purpose of the Website and Nature of the Information

The Website is a marketing and informational tool only, presenting the Firm's services, areas of expertise, professional articles, and useful forms. The information presented on the Website is general information only, does not constitute professional, tax, legal, or accounting advice for any specific case, and may not be relied upon without obtaining personal advice tailored to the user's specific circumstances.

Articles, analyses, and guides published on the Website reflect the legal and tax status at the time of publication, and may change due to legislative amendments, case law, or new directives from tax authorities. Before taking any action based on Website information, you should consult a licensed CPA or tax adviser.

3. Limitation of Liability

  • The Firm is not liable for any direct, indirect, incidental, special, or consequential damages arising from use of the Website or reliance on its content, to the extent permitted by law.
  • The Firm does not guarantee that the Website will be continuously available, error-free, or uninterrupted. Technical issues, scheduled maintenance, or temporary unavailability of third-party services may occur.
  • The Firm is not responsible for the content of external sites linked from the Website. Such links are provided for user convenience only.
  • Nothing on the Website constitutes a commitment to any particular outcome in tax or accounting matters. Each case is reviewed on its merits.
  • PDF forms offered for download are official forms from tax/National Insurance authorities, stored on the Website. The Firm is not responsible for their up-to-dateness relative to the source. Verify the latest version on the authorities' websites.

4. The Firm's Services

  • The presentation of the Firm's services on the Website does not constitute a binding offer. Any engagement with the Firm shall be by signed written agreement only.
  • Timelines, costs, and scope of service shall be determined in a specific agreement between the parties.
  • Contact via the contact form does not create a client-accountant relationship. Such a relationship arises only after signing an agreement and arranging payment.

5. Intellectual Property and Copyright

  • All rights in the Website, including design, content, articles, images, trademarks, graphics, and source code, are reserved to the Firm or to the original rights holders (e.g., image services, open-source libraries).
  • Commercial use of the Website's content without express written permission from the Firm is prohibited.
  • Quotation of articles is permitted to a reasonable extent and for educational purposes, subject to source attribution and a link back to the original page.
  • The Firm's logo and related trademarks are the Firm's property and may not be used without permission.
  • Client and third-party logos appearing on the Website are the property of their respective owners. Their display is by consent and/or subject to fair use.

6. Permitted Use

Use of the Website is permitted for personal and lawful purposes only. The following are prohibited:

  • Actions that may impair the operation or security of the Website.
  • Spreading false, misleading, or offensive information via the contact form.
  • Attempting intrusion, scanning, or any other hostile activity.
  • Using the Website to spread spam, viruses, or malware.
  • Using Website content in a way that infringes copyright or any other law.

7. Contact Form

  • The details you submit via the contact form will be retained and used in accordance with the Firm's Privacy Policy.
  • Please ensure the information you submit is accurate and up-to-date.
  • Do not submit sensitive or confidential information via the form. For sensitive matters, please contact us by phone or in person.

8. Embedded Third-Party Services

The Website uses third-party services, including: Formspree (forms), Netlify (hosting), YouTube (videos), Buzzsprout (podcasts). The Firm is not responsible for the operation, privacy, or content of these services. Please review their own terms.

9. Changes to the Service

The Firm reserves the right to modify, update, or discontinue parts of the Website or the entire Website, at any time and at its sole discretion, without prior notice.

10. Accessibility

The Firm is committed to making the Website accessible to people with disabilities. For details, see the Accessibility Statement.

11. Indemnification

The user undertakes to indemnify the Firm for any damage, loss, or expense (including legal fees) arising from a breach of these terms of use or from an unlawful action by the user.

12. Severability

If any provision of these terms is found to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.

13. Governing Law and Jurisdiction

These terms of use are governed by the laws of the State of Israel only. Exclusive jurisdiction in any dispute or claim related to the Website or these terms of use lies with the competent courts in the Tel Aviv District.

14. Contact

For any question regarding these terms of use:

  • Phone: +972-1-700-50-11-24
  • Email: office@hacpa.net
  • Address: HaTenufa 12, Jerusalem / Shimshon 5, Petach Tikva

These terms of use constitute the full agreement between you and the Firm regarding use of the Website and supersede any previous agreement or understanding. We also recommend reviewing the Privacy Policy and the Accessibility Statement.