{"id":5393,"date":"2026-02-16T10:30:03","date_gmt":"2026-02-16T07:30:03","guid":{"rendered":"https:\/\/expfu.com\/?p=5393"},"modified":"2026-02-23T11:50:09","modified_gmt":"2026-02-23T08:50:09","slug":"certified-financial-accountant","status":"publish","type":"post","link":"https:\/\/expfu.com\/en\/certified-financial-accountant\/","title":{"rendered":"\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u062d\u0627\u0633\u0628 \u0645\u0627\u0644\u064a \u0645\u0639\u062a\u0645\u062f \u0644\u0644\u0634\u0631\u0643\u0627\u062a"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647 \u0647\u064a \u0623\u0641\u0636\u0644 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0645\u0627\u0644\u064a \u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/strong> \u0644\u0645\u0627 \u062a\u0642\u062f\u0645\u0647 \u0645\u0646 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\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u064a\u062d\u0645\u0644\u0648\u0646 \u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627\u060c \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0639\u0644\u0649 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0623\u0647\u0645\u064a\u0629 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u062a\u062a\u0645\u062b\u0644 \u0641\u064a:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u062f\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u062d\u0633\u064a\u0646 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\u0634\u0647\u0627\u062f\u0629 PFA \u0641\u064a \u0645\u0635\u0631\u061f<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u062a\u064f\u0639\u062f \u0634\u0647\u0627\u062f\u0629 PFA (Professional Financial Accountant) \u0641\u064a \u0645\u0635\u0631 \u0623\u062d\u062f \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0644\u0644\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u062e\u062a\u0644\u0641 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u062f\u0648\u0644\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0628\u0639\u0636 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\u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0642\u0648\u0629 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u0639\u0645\u0644\u064a \u0627\u0644\u0630\u064a \u062a\u0642\u062f\u0645\u0647.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0641\u0631\u0635 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0623\u0648 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0646\u0638\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u062f\u0649 \u062a\u0648\u0627\u0641\u0642\u0647\u0627 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"908\" height=\"420\" class=\"wp-image-5396\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1.webp\" alt=\"\u0645\u062d\u0627\u0633\u0628 \u0645\u0627\u0644\u064a \u0645\u0639\u062a\u0645\u062f\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1.webp 908w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-300x139.webp 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-768x355.webp 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-18x8.webp 18w\" sizes=\"(max-width: 908px) 100vw, 908px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u0643\u0645 \u062a\u0643\u0644\u0641\u0629 \u0634\u0647\u0627\u062f\u0629 CPA \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u062a\u062e\u062a\u0644\u0641 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 CPA \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0628\u062d\u0633\u0628 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644 \u062a\u0634\u0645\u0644 \u0631\u0633\u0648\u0645 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\u0627\u0644\u0633\u0639\u0648\u062f\u064a.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0643\u0645\u0627 \u0623\u0646 \u0642\u064a\u0645\u0629 \u0634\u0647\u0627\u062f\u0629 CPA \u0644\u0627 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0628\u0644 \u062a\u0645\u062a\u062f \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 <strong>\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u062f\u0648\u0644\u064a<\/strong> \u0648\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 <strong>\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong> \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0648\u062a\u062d\u0631\u0635 <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0643\u0648\u0627\u062f\u0631 \u062a\u062d\u0645\u0644 \u0634\u0647\u0627\u062f\u0627\u062a \u0642\u0648\u064a\u0629 \u0648\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627\u060c \u0644\u0636\u0645\u0627\u0646 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0634\u0647\u0627\u062f\u0629 CPA \u062a\u0634\u0645\u0644:<\/strong><\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0634\u0647\u0627\u062f\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0631\u0633\u0648\u0645 \u0643\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062d\u0636\u064a\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u0635\u0627\u0631\u064a\u0641 \u0625\u0639\u0627\u062f\u0629 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class=\"wp-block-heading\">\u0623\u064a\u0647\u0645\u0627 \u0623\u0641\u0636\u0644 CMA \u0623\u0648 CPA\u061f<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 CMA \u0648CPA \u062a\u0639\u062a\u0645\u062f \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u062e\u0637\u0637 \u0644\u0647 \u0627\u0644\u0641\u0631\u062f\u060c \u062d\u064a\u062b \u0625\u0646 CPA \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0631\u0643\u0632 CMA \u0639\u0644\u0649 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\u0644\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062f\u0627\u062e\u0644\u064a. \u0648\u062a\u0633\u0627\u0639\u062f <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0623\u0646\u0633\u0628 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0647\u0627\u060c \u062e\u0627\u0635\u0629 \u0639\u0646\u062f \u0628\u0646\u0627\u0621 \u0641\u0631\u064a\u0642 \u0645\u0627\u0644\u064a \u0645\u062a\u0643\u0627\u0645\u0644 \u064a\u062e\u062f\u0645 \u0627\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 CMA \u0648CPA:<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table class=\"has-fixed-layout\">\r\n<thead>\r\n<tr>\r\n<th>\u0639\u0646\u0635\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/th>\r\n<th>CPA<\/th>\r\n<th>CMA<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0631\u0643\u064a\u0632<\/td>\r\n<td>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/td>\r\n<td>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644<\/td>\r\n<td>\u062e\u0627\u0631\u062c\u064a \u0648\u0631\u0642\u0627\u0628\u064a<\/td>\r\n<td>\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/td>\r\n<td>\u0645\u0628\u0627\u0634\u0631 \u0648\u0645\u062a\u0643\u0631\u0631<\/td>\r\n<td>\u0645\u062d\u062f\u0648\u062f<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0627\u0644\u0623\u0646\u0633\u0628 \u0644\u0645\u0646\u061f<\/td>\r\n<td>\u0627\u0644\u0631\u0627\u063a\u0628 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648 \u0641\u062a\u062d \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629<\/td>\r\n<td>\u0627\u0644\u0631\u0627\u063a\u0628 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a<\/td>\r\n<td>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0646\u0638\u0627\u0645\u064a<\/td>\r\n<td>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/td>\r\n<td>\u0642\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a<\/td>\r\n<td>\u0642\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a 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\u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0648\u062a\u0631\u062a\u0628\u0637 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u062a\u062d\u0633\u064a\u0646 <strong>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong> \u0648\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 <strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0639\u0632\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u062a\u0642\u062f\u0645 <strong>\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647<\/strong> \u062e\u062f\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0645\u0644\u0641\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0643\u0641\u0627\u0621\u0629 \u0639\u0627\u0644\u064a\u0629\u060c \u0645\u0639 \u0636\u0645\u0627\u0646 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0628\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0623\u0628\u0631\u0632 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 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class=\"wp-block-paragraph\"><strong>\u062a\u062a\u062c\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>\u0636\u0645\u0627\u0646 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0639\u0643\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u062f\u0648\u0646 \u062a\u0636\u0644\u064a\u0644 \u0623\u0648 \u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d.<\/li>\r\n\r\n\r\n\r\n<li>\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0646 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\u062c\u0648\u0647\u0631\u064a\u0629.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img decoding=\"async\" width=\"808\" height=\"458\" class=\"wp-image-5397\" style=\"width: 682px; height: auto;\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-2.webp\" alt=\"\u0645\u062d\u0627\u0633\u0628 \u0645\u0627\u0644\u064a \u0645\u0639\u062a\u0645\u062f\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-2.webp 808w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-2-300x170.webp 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-2-768x435.webp 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-2-18x10.webp 18w\" sizes=\"(max-width: 808px) 100vw, 808px\" \/><\/figure>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a CPA<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u062a\u0633\u062a\u0647\u062f\u0641 \u062e\u062f\u0645\u0627\u062a CPA \u0634\u0631\u064a\u062d\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0625\u0634\u0631\u0627\u0641 \u0645\u0627\u0644\u064a \u0645\u0647\u0646\u064a \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 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\u0641\u0631\u0635 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href=\"https:\/\/expfu.com\/en\/category\/%d8%ba%d9%8a%d8%b1-%d9%85%d8%b5%d9%86%d9%81\/\" rel=\"category tag\">\u063a\u064a\u0631 \u0645\u0635\u0646\u0641<\/a>","rttpg_excerpt":"\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0647 \u0647\u064a \u0623\u0641\u0636\u0644 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0645\u0627\u0644\u064a \u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0645\u0627 \u062a\u0642\u062f\u0645\u0647 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u0642\u0629\u060c \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0623\u0646\u0638\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062a\u0639\u0645\u0642 \u0627\u0644\u0630\u064a 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