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Publication in the News1 news site on the High Court of Justice appeal in the case of Afik v. Israeli Auditors’ Council

May 16, 2016
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"Disproportionate"
The High Court is requested to invalidate the rule that the client must obtain the consent of the outgoing accountant in order to transfer the handling of his affairs to the incoming accountant

HCJ 3876/16, Doron Afik et al. V. Board of Accountants et al. / Petition for a conditional order
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The High Court is requested (Sunday, 15.5.16) to repeal the rule established by the Board of Accountants, according to which the approval of the outgoing accountant is required in order to transfer the handling of the client's affairs to the incoming accountant.

Adv. Doron Afik and 424 NTSult also ask the High Court to repeal the ethical rule of the Institute of Certified Public Accountants, according to which the outgoing accountant can condition the release of the case on arbitration with the client before an accountant from which the bureau. By the way, Afik also wants to determine that the bureau is an ambiguous body in terms of its public obligations, even though it is officially a voluntary body (as opposed to the Board of Auditors, which is the statutory body).

The petition alleges that the council's rule constitutes "an illegal and disproportionate or reasonable restriction infringing on the freedom of occupation of the new (former) accountant and even on the client's freedom of occupation, as this condition imposes a substantial restriction on the fundamental right to conduct business properly." .

The rule and the regulation, it was further argued, "infringe on a person's fundamental right to exercise his right of autonomy and free will and to choose an accountant to represent him, as his representative, in a special relationship of trust according to his taste and will. ) And prevents the customer from being released from a services agreement, contrary to the principles of logic, justice and law. "