|Address||ADDRESS Main Branch: 1 Ben-Gurion Rd., Bnei Brak 5120149 ADDRESS Jerusalem Branches: 7 Hartom St., Beit Hadarim, Jerusalem 9777507; 8 Hartom St., Beit Hadarim, Jerusalem 9777507 - View Map|
The Firm counts among its clients public and private companies, foreign investors, industrial plants, local authorities, government offices, non-profit organizations and kibbutzim. Personal, professional and quality service is one of the distinctive features of the Firm.
The Firm is a member of the Moore International partnership, enabling it to provide its clients with international coverage.
Lion, Orlitzky & Co. has witnessed continuous growth since its foundation in 1991 by four partners.
In 1997 the Firm became a member of the Moore International partnership, one of the world’s leading public accountancy and consulting firms specializing in finance, banking and insurance. Moore International has 19,300 employees, 360 independent representatives and 628 offices in 98 countries. Moore International provides the highest quality global services to its clients beyond their home bases, based on one hundred years of experience.
Accounting and auditing
The Firm serves as auditor of corporations (public companies traded on the stock exchange and private companies) and other entities such as local authorities, statutory corporations, political parties, non-profit organizations, international companies, etc. The Firm implements American Accounting and auditing standards together with the experts of Moore International.
The Firm is involved in local and international tax planning, legal advice in Israel and abroad and represents its clients in arrangements, assessments and pre-rulings before tax authorities. Firm members are active on tax committees of the Institute of Certified Public Accountants in Israel.
Internal audit & Risk management
The department provides risk management services to private and public companies. Services include risk surveys, prevention of fraud and embezzlement and audits of information systems. The Firm’s partners serve as internal auditors of many public companies.
The Firm aids in preparing business plans, fund raising campaigns and management of financial systems. It also provides accounting advice for the setup of computerized information systems and due diligence reviews for public and private investors. The Firm’s partners have a broad experience in advising on valuations, feasibility studies, privatizations and initiatives for municipal and national government companies. Ancillary services include representation and accompaniment of investors facing private and public bodies, examining salary incentives and preparing senior personnel salaries.
Provides management consulting for lead companies and corporates in Israel.
Investment grants – the Firm provides representation and advice for investors in the steps required to receive “Approved Enterprise” status.
Receiverships and liquidation – the Firm’s partners serve as receivers, liquidators and special managers. The Firm also advises other professionals in the field.
Incentives and government grants – the Firm provides advice vis-à-vis various incentive laws, undertakes audits for companies involved in industrial research and development, together with the Office of the Chief Scientist, including follow-up on details and adoption of directives issued by the Chief Scientist.
Consultation and accompaniment on the establishment and implementation of information systems – the department is involved in all aspects of establishing and accompanying information systems and ERP systems, which support the organization’s financial / business information.
Local Authorities – as representative of the Ministry of the Interior, the Firm audits financial statements of local authorities, serves as advisor for organizing and managing their financial systems and as advisor for the privatization of local and national government entities.
Activities For the community
The Firm’s partners and employees are active as volunteers and managers in various non-profit organizations such as “Masaa Israeli”, “A Different Lesson”, “Givatayim Theatre”, “Catef el Catef”, “Intelligence and Terrorism Information Center”, “Modi’in 10” and “Ilanot Hessed”. The Firm also supports the families of fallen and injured soldiers and provides help to other charitable foundations.
The firm adopted the “Rotem” military battalion of the Giv’ati brigade as part of the “Ametz Lochem” project.
יחסי שליחות מתקיימים כאשר צד א’ – השולח, המייפה את כוחו של צד ב’ – השלוח, לפעול בשמו ובעבורו. כך לדוגמא, במקום בו אייל לא מעוניין כי ידעו כי הוא בעל מניות בחברה, הוא מבקש מדודי להחזיק את מניותיו בעבורו.
מוסד השליחות הוסדר בישראל במסגרת חוק השליחות, תשכ”ה-1965 (להלן: “החוק”) . החוק קובע בין היתר כי כל פעולה משפטית שאין הכרח מהותי או חובה על-פי דין לבצעה באופן אישי, כשרה לשמש כנושא לשליחות.
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