• Hashahar Tower, 4 Ariel Sharon, Givatayim

Our team

The firm PKF Amit, Halfon was founded in 1993.

The constantly expanding firm employs some 50 professionals and administrative support personnel.

Chedva Avraham

Manager of the Bookkeeping staff

Nati Vered

Partner

Robert Kordonsky

Partner

Haim Halfon

Managing Partner

Magal Lahiani

Manager of Operations and Human Resources

Gal Oger

Global Corporations Partner, special tax trusts, and wealth management

Avi Shusha

Head of Individual Taxation

Tinko Hasday

Head of Financial Accountancy

Lior Shmuel

Partner

Mor Angrest

Manager of Marketing and Business Development

Menachem Steinberger

Head of Public Financial Reporting (Technical Unit)

Moshe Garusy

Partner

Assaf Koren

CEO and Partner at SecAudit

Nataly Hersch

Internal Audit department Manager

Amir Lavi

Partner, Risks Management and Internal Audit

Haim Shechter

Head of Global Corporations and Tax Trusts

Ran Cohen

Senior Auditing and Taxation Manager, responsible for interns, Manager of the Payroll and Bookkeeping department
Manager of the Bookkeeping staff

Chedva Avraham


Chedva was born in Israel in 1993 and began working for the firm in 2019.


Hedva has been a certified tax consultant since 2015, and serves as our chief bookkeeper and payroll accountant.


Hedva is experienced in providing service to international clients, including sending monthly or periodic reports to contact persons overseas. She is proficient in using a wide variety of bookkeeping software, including SAP.

Partner

Nati Vered


Nati was born in Israel in 1973 and began working for the firm in 2001. He has served as a partner since 2008.


Nati is a highly experienced expert in coordinating complex audit portfolios of groups of public and private business companies. These clients are from many different industries, such as real estate, commerce, water corporations, project execution companies and private real estate funds both in Israel and overseas. He has been involved in raising debt capital by issuing debentures and shares, and has extensive experience in conducting due diligence checks on companies in various industries for institutional and other entities.


In addition, Nati has extensive knowledge accumulated over the years on matters of local taxation , including representation vis-à-vis the various tax authorities.


Nati holds an Israeli accounting license since 2000, and a Bachelor’s degree in Business Administration and Accounting from the College of Management.

Partner

Robert Kordonsky


Robert was born in Russia in 1973, began working in the firm in 1996, and joined as a partner in 2007.


Robert has gained extensive experience in the capital market and in public offerings, and has done so in different roles – both as an auditing accountant and as a professional supporting the issuing company. That support is for all accounting and financial aspects, and includes preparing financial statements based on international accounting standards, and close assistance in the process of transforming a private company into a public one, including establishing and stabilizing the processes required in a public company.


Robert is highly experienced in working with rating companies in Israel as part of the process of assigning credit ratings to foreign and Israeli companies. Another area of Robert’s expertise is providing accountancy services to foreign entities and international companies.


His main activities are auditing public companies’ financial statements, assisting and consulting in the process of debt and capital issues to the public, accountancy services to Israeli and international companies, and supporting companies in the process of being assigned a credit rating.


Robert holds an Israeli accounting license since 1997. He has a Bachelor’s degree in Computer Science and Accounting from the Hebrew University, and a Master’s degree in Business Administration from the Department of Management at Tel Aviv University.


Managing Partner

Haim Halfon



Haim is highly experienced in supporting and directing complex merger and acquisition transactions and in assisting with IPOs (initial public offerings). In addition, Haim has extensive knowledge that was accumulated over the years on matters of taxation, including representation vis-à-vis the various tax authorities. Haim also serves as an internal auditor for public companies in a wide variety of industries.


Haim is the partner responsible for the connection with PKF – the international network of which our firm is a member. He therefore has accessibility and personal ties to similar firms around the world.


Haim is a member of the Professional Council of the Institute of Certified Public Accountants in Israel (ICPAI). The Council is the most senior professional entity within the ICPAI, and is professionally responsible – among other duties – for approving new auditing standards. In addition, Haim serves as a director of the Peer Review Institute which has the role of supervising the professional level of accountants who audit public companies in Israel.


Haim holds an accounting license in Israel since 1991. He has a Bachelor’s degree in Accounting and Economics, and a Master’s degree in Business Administration (Financing and Banking) from the Hebrew University.

Manager of Operations and Human Resources

Magal Lahiani


Magal was born in Israel in 1983 and has worked for the firm since 2010. She is the firm’s Manager of Operations and Human Resources.


She has more than 10 years’ experience in the worlds of Operations and HR, including recruitment, personnel development and management, and welfare of human capital.


Magal has a Bachelor’s degree in Chemistry and Life Sciences from Tel Aviv University.

Global Corporations Partner, special tax trusts, and wealth management

Gal Oger


Gal was born in Israel in 1962 and merge with the firm in 2019.


He is highly experienced in financial management, relationships with banks and consultation to global private corporations. He is an expert in the taxation of international corporations that operate in Israel.


About two decades ago, Gal established a company that provides services to local entities controlled by foreign corporations in various fields (industry, infrastructure, high tech, finance, and more). He is a member of chambers of commerce in the US, Germany and Spain, and is a permanent member of the Institute of Certified Public Accountants’ liaison committee to the Tax Authority, the VAT Department. Gal serves as a trustee for international organizations that require a fiscal representative in Israel.


Main areas of work: fiscal representation of international corporations, CFO services to international corporations, tax planning and special tax trusts.


Gal holds an Israeli accounting license since 1990. He has a Bachelor’s degree in Accounting and Economics from Tel Aviv University and a Master’s degree from the Department of Management of the same institution.

Head of Individual Taxation

Avi Shusha


Avi was born in Israel in 1975 and has worked for the firm since 2008.


He has extensive and diverse experience in individual taxation and in coordinating the relations and interfaces with the various tax authorities, and is an expert in the Israel Tax Authority computer system.


For many years Avi has been assisting the firm’s clients regarding their individual taxation. This includes filing their personal tax returns and declarations of capital, bookkeeping at the highest level, assisting with salaries and their accounting aspects, etc.


Avi has a certified tax consultant license and has studied Accounting and Taxation at the Ramat Gan College.

Head of Financial Accountancy

Tinko Hasday


Tinko was born in Bulgaria in 1982, began working for the firm in 2013, and since 2016 serves as the Head of our Financial Accountancy department.


He is highly experienced in supporting complex projects and assisting companies in preparing prospectuses and financial statements, including the transition from Israel/US standards to international standards (IFRS) when raising debt or capital on the Tel Aviv Stock Exchange. This includes providing companies with ongoing assistance in the preparing financial statements and other documents after the issue process is complete.


In addition, as part of his duties, Tinko serves international companies (particularly American ones), which includes constant communication in English and collaboration with local professional consultants.


He is experienced in coordinating the audit portfolios of public and other companies (especially in real estate), including companies that are going through their first issue process.


Main areas of work: Supporting public offerings, preparing financial statements and additional documents for public companies, including the transition from Israeli/American standards (US GAAP) to international standards (IFRS), and coordinating the audit portfolios of public and other companies (particularly in real estate).


Tinko holds an Israeli accounting license since 2015 and has a Bachelor’s degree in Accounting and Business Administration from the College of Management Academic Studies.

Partner

Lior Shmuel


Lior was born in Israel in 1977 and began working for the firm in 2004. He has served as a partner since 2014.


Lior is a highly experienced expert in coordinating complex audit portfolios of groups of public and private companies from various industries such as real estate, credit, investments, start-ups, and private funds and private companies in the field of real estate in Israel and overseas. His work includes supporting the client in the process of raising capital by issuing debentures and shares.


He also specializes in audit portfolios of associations and NPOs. In addition, he has extensive knowledge accumulated over the years on matters of local taxation , including representation vis-à-vis the various tax authorities.


Lior holds an Israeli accounting license since 2006, and has a Bachelor’s degree in Business Administration and Accounting from the College of Management.

Manager of Marketing and Business Development

Mor Angrest


Mor was born in Israel in 1990 and began working for the firm in 2020.


She is highly experienced in the worlds of marketing, marketing communication and business development.


Mor has a Bachelor’s degree in Computer Science from the Interdisciplinary Center Herzliya.

Head of Public Financial Reporting (Technical Unit)

Menachem Steinberger


Menachem, born in 1953, is a former senior member of PWC’s technical department in Israel and a director of PWC’s global IFRS central team in London. Menachem is in charge, since 2018, of the firm’s technical unit services and the control of financial reporting quality.


Menachem has gained a lot of experience in matters of application and interpretation of Generally Accepted Accounting Principles under various reporting platform (IFRS, Israeli GAAP and US GAAP) and regulators requirements, including inter alia assisting Initial Public Offerings (IPO’s) in different markets, and providing expert opinions on accounting matters.   


Menachem has also specialized over the years in unique issues of industry accounting, including: entrepreneurial real estate activities, investment properties, investment entities, shipping, manufacturing industry, gas and oil exploration, commerce and technology.


Menachem served as a lecturer in accounting in the University of Haifa for many years and also provided trainings and seminars on the implementation of IFRS and generally accepted accounting principles (US and Israeli) in various places around the world.


Menachem is a permanent member of the Accounting and Financial Reporting Committee of the Institute of Certified Public Accountants in Israel since 2011 and also serves as part of the staff of the Israel Accounting Standards Board, which verifies and authorizes the Hebrew version translation of IFRS.


Menachem is a licensed Israeli Certified Public Accountant (since 1981), and holds a bachelor’s degree in accounting and economics from the Hebrew University in Jerusalem.

Partner

Moshe Garusy


Moshe was born in Israel in 1981 and began working for our firm in 2007. He has served as a partner since 2018.


He is a highly experienced expert in coordinating complex audit portfolios of groups of public and private companies from various industries such as real estate, commerce, investments, and more. His experience includes serving private and public companies in the field of real estate in Israel and overseas, including supporting the client in the process of raising capital by issuing debentures and shares.


In addition, Moshe has extensive knowledge accumulated over the years on matters of local taxation , including representation vis-à-vis the various tax authorities.


Moshe holds an Israeli accounting license since 2008, and has a Bachelor’s degree in Business Administration and Accounting from the College of Management.

CEO and Partner at SecAudit

Assaf Koren


Assaf is a partner in Scudit and leads the IT Audit  field and data Analytics. Assaf has led various projects in information systems consulting and auditing, information systems risk management, data investigation, embezzlement and fraud and SOX IT. Assaf’s customers include banks, insurance companies, investment houses, manufacturing companies, credit card companies and Health Care corporations and more.


Assaf holds a master’s degree in business administration with a specialization in finance and a bachelor’s degree in business administration specializing in finance, a certified information systems auditor (CISA) and a certified risk and information systems control (CRISC) and an Oracle Application implementer.

Internal Audit department Manager

Nataly Hersch


Nataly was born in Israel in 1987 and began working for our firm in 2018.


She is highly experienced in managing internal audit portfolios. She has gained experience in the internal auditing of companies operating in a variety of sectors, including hotels, retail, industry, real estate and government entities.


Nataly has a Bachelor’s degree in Economics and Accounting from the Hebrew University and a Master’s degree with honors in Business Administration from the Peres Academic Center.
She holds an Israeli accounting license since 2017.


Partner, Risks Management and Internal Audit

Amir Lavi


Amir was born in Israel in 1976 and joined the firm in 2016. Amir has been a partner in the firm since 2018.


Amir, who serves as the head of Risks Management and Internal Audit practice, has extensive experience in managing complex, international projects, which relates to risks and controls, including internal audit, SOX, process improvement, controls transformation, establishing work procedures, segregation of duties and more.


Amir began his career in the Big 4 accounting firms and applies some of the leading methodologies in his projects. Today, among the department’s clients there are significant companies in their field, operating in a variety of industries, like: real estate and infrastructure, hospitality, manufacturing, retail, high-tech and others, which enables tailor-made service with a broad benchmark.


Amir is a member at the Israel’s Directors Union (IDU), the Institute of Internal Auditors (IIA) and the Institute of Certified Public Accountants in Israel.


Amir serves voluntarily as a financial manager of an NPO.


Amir is a certified public accountant (CPA IL) and holds a bachelor’s degree in Economics and Accounting from Bar-Ilan University. Graduate of the Kellogg-Recanatti executives’ program of Tel Aviv University and Directors qualification course of the Institute of Certified Public Accountants (ICPAS).

Head of Global Corporations and Tax Trusts

Haim Shechter


Haim was born in Israel in 1974 and has worked for the firm since 2016.


He is experienced in financial management for public companies, in international taxation and in accountancy.


He engages in financial management, accountancy, client management, tax consulting, international taxation, and client support in transaction execution. He formerly directed and coordinated audits of large industrial companies as an employee of KPMG Somekh Chaikin.


Haim has a Bachelor’s degree in Accounting and Economics from Haifa University and holds an accounting license since 2003.

Senior Auditing and Taxation Manager, responsible for interns, Manager of the Payroll and Bookkeeping department

Ran Cohen


Ran was born in Israel in 1989 and began working for the firm in 2015.


He serves as a senior manager in the auditing of private companies, and directs our firm’s payroll and bookkeeping department.


In addition, Ran is professionally responsible for our firm’s interns, and as such he assists in the process of intern intake and training . He is the person to whom they turn with any issue that arises.



Ran holds an Israeli accounting license since 2015 and has a Bachelor’s degree in Accounting and Economics from the Open University. He also holds a Senior Accountant’s diploma from the Institute of Certified Public Accountants.