At Barzily believe that the firm’s partners and employees are our true assets and capital. Therefore, we make the utmost efforts in locating and training the firm’s personnel over time.
“The Barzily School” works on transferring knowledge from “generation to generation” through work teams and by conducting periodic courses on accounting and auditing, tax consultancy and relevant legal issues.
The firm’s partners are all leading professionals in their fields, with extraordinary knowledge, experience and ties in both the business community and the relevant authorities. Our partners participate in public and professional committees, serve on boards of directors and ad-hoc think tanks. This wealth of knowledge and experience are constantly available to our clients.
More than anything, we take pride in our ability to see the world through your eyes. That is why loyalty, personal ties, innovative and pro-active thought, aspiration to find the best possible solutions for our clients are the key attributes for Barzily’s teams.
Michael Barzily, CPA, Firm’s Founder
Dafna Ravid-Barzily, CPA, M.B.A, Managing partner of the Firm
Hillel Steinberger, CPA, Head of Business Development and Strategy
Boaz Barzily, Adv. (M.L.L.), CPA, Manager of the Legal Dept. and Tax Division
Gilad Barzily, CPA, CEO of Barzily & Co. and Manager of the Real Estate Dept.
Yaacov Mandelkorn, CPA, Manager of the Accounting Dept.
Yoram Meshulam, CPA, Manager of the Tel Aviv branch
Avi Elgozi, CPA, Manager of the Tax Department
Einat Deutsch, CPA, Audit Department Manager
Dror Haimovitch, CIA, CISA, CRISC, Manager of Internal Audit and the IT Dept.
Ilana Schory, CPA, CIA, CISA, Co Manager of Internal Audit and the IT Dept.
Avner Gafni, Manager of Economic and Business Advisory Dept.
Mr. Michael Barzily, a Holocaust survivor, came to Israel by himself at the age of 16. While in school, he began working in a Jerusalem accounting firm. Over time, he advanced and became a partner. In 1967, Mr. Barzily established Barzily & Co., which has since become a member of MSI, a worldwide accounting network.
Mr. Barzily shares his vast knowledge and experience in the areas of taxation, accounting and auditing. He has navigated many complex accounting systems and has accompanied many IPOs.
Mr. Barzily has served as an expert member on various public committees in the areas of accounting, tax audit, and many other related items. Several government ministries utilized his expertise for the management of specialized audits and investigations for the Societies Registrar.
Mr. Barzily also serves as the Senior Partner for accounts involved in transactions not just in Israel but abroad as well.
Mr. Barzily understands the level of sensitivity and discretion needed for this line of work. He is a valued confidant for the majority of the firm’s clients.
Further to these services, Dafna consults clients on relevant matters pertaining to methodology and organization, economics and financing, assistance when working with external parties and more.
This service is offered as part of the Company’s philosophy, that one must look not only to the past – as common in traditional auditing processes – but to also see the processes occurring in real time and the way in which they support the client’s strategy in the long term.
Dafna has experience managing employees, as well as managing professional projects.
Bachelor’s degree in the Social Sciences, majoring in Economics and Accounting (cum laude)
As part of her MBA program, Dafna specialized in“Auditing and Accounting Issues in Public odies.” This included:
*Hands-on work preparing efficiency reports for non-profit organizations and in methods for minimizing agent conflicts.
*Financial reporting methods (according to the nature of the organization).
*The importance of the budget in public organizations.
*Efficiency assessments, including inter-branch efficiency comparison methods.
*typical taxation challenges concerning non-profit organizations.
Hillel, who holds a bachelor’s degree in economics and accounting from the Hebrew University, joined the firm in 1988 as an intern, and advanced within the firm until reaching his current position.
As part of his duties in the firm, Hillel oversees activities unique to start-up companies. Among other things, Hillel specializes in American generally accepted accounting principles (US GAAP), and in assisting companies in capital raising rounds, including registration for trade on both the Israeli and foreign exchanges.
Hillel has a wealth of knowledge and experience in accounting and auditing, including internal auditing and tax consultancy for companies and non-profit organizations. The services he provides include ongoing consultation in various business matters and client-tailored tax planning.
Through his ongoing consultation with the firm’s clients, Hillel gained extensive experience in establishing and operating various organizations, on both the economic and organizational level, from accounting system adaptation and through to formulation of the organization’s procedures. Furthermore, Hillel assists clients in their contact with external parties.
As part of his duties, Hillel supervises activities for companies with international operations, or which are traded abroad, and specializes in US GAAP. Hillel has vast expertise in working with start-up companies, including interfacing with venture capital firms, and provides assistance born through an understanding of their unique needs as regards accounting, taxation and capital raising, including registration for trade on both the Israeli and foreign exchanges.
Boaz holds both a bachelor’s and a master’s (taxation major) degree, summa cum laude, in Law, and a bachelor’s degree, cum laude, in Accounting and Economics, from the Hebrew University in Jerusalem.
Boaz joined the firm in 1991 as a taxation expert, and deals with tax-related planning, advisory and representation. Boaz manages a team comprised of attorneys, accountants, and additional professionals.
As an attorney with a background in accounting, and as someone who has worked in a law firm, Boaz understands the client’s needs from various points of view, and it is his job to provide clients with custom-tailored counseling, which integrates reporting aspects with taxation and legal aspects.
During his years with the firm, Boaz specialized in providing consultation on local and international tax issues, and in adapting companies’ organizational structure to their needs. Boaz accompanies our clients in all complex tax-related issues, from the planning phase, and through to pre-ruling requests and representation vis-à-vis the various tax authorities.
Boaz has extensive knowledge and experience in local and international taxation. He is fluent in the various tax laws, including income tax, stimulus laws, indirect taxes, real estate taxation, and more. Boaz gained his experience through Advisory various organizations, including public and private companies, public institutions, municipal authorities, partnerships, associations, cooperatives, individuals, and more.
Boaz serves as chairperson of the Israel Bar Association’s taxation committee, and lectures at the Hebrew University of Jerusalem’s School of Accounting, at the Jerusalem College of Technology’s Accounting Department, in taxation conferences, etc.
His clients have included: Reshet – Communications and Productions Company (1992), Ltd.; Hadasit Medical Research and Development Services, Ltd.; NTA – Metropolitan Mass Transit System, Ltd. (Tel Aviv light railway); Mass Transit project (Jerusalem light railway); Israel Brothers; Regency Ltd.; IPC Jerusalem, Ltd.
Gilad has a degree in Economics and Accounting from the Hebrew University in Jerusalem. Gilad is a certified real estate appraiser since 1996, and certified CPA since 1998.
Gilad’s professional experience was gained through accompanying public and private firms in a variety of sectors, non-profit organizations and associations, through working in real estate appraisal and through special projects combining his accounting and real estate background.
As part of his work in the firm, Gilad oversees auditing cases, serves as comptroller in several organizations and government bodies, and coordinates projects dealing with economics, finance and real estate, as well as investigative auditing.
Gilad’s qualifications as a real estate appraiser, economist and accountant, provide him with in-depth understanding of the client’s issues, enable him to work together with the client to characterize its needs, and to analyze the economic, appraisal, taxation and accounting implications of various courses of action. The Company’s clients consult with Gilad on various matters.
Gilad completed his internship in real estate appraisal at the Ministry of Justice – The Government Appraiser’s office, where he worked preparing real estate appraisals for the Government Appraiser’s various clients: the Israel Land Administration, the Custodian General, Amidar, the Ministry of Finance, and more.
Upon completion of his internship, Gilad moved to the private sector, where he worked, among other things, appraising various types of lots for the preparation of tender documents and for calculation of payments to the Israel Land Administration, calculation of betterment taxes for municipal authorities, division in kind of co-owned real estate properties while calculating balancing payments as necessary, etc.
Gilad has a particular specialization assessing “going concern” properties. In these assessments, Gilad brings to bear his varied education in the fields of appraisal, accounting, taxation and economics.
In addition to his work in the firm, Gilad has filled a number of professional positions, including:
- Member of the experts’ committee for determining post rates.
- Advisor to the government steering committee for dealing with earthquakes (inter-ministry committee).
- Member of the Israel Real Estate Appraisers Association’s (registered society) accounting standardization committee.
As part of his duties as manager of the firm’s technical department, Jackie oversees preparation of prospectuses for clients who have registered their shares for trade, and manages auditing activities for public and private companies with complex organizational or operational structures. Furthermore, Jackie oversees accounting training activities for the firm’s clients and employees, and as part of this role, he authors and issues professional material for clients and employees.
In addition, Jackie has extensive experience managing investment due diligence processes and special and investigative audits conducted on behalf of various parties.
Jackie is well versed and proficient in the Israeli, American and international accounting regulations and principles. All these are constantly available to the firm’s clients and employees.
His clients include: Manofim Israel Finances (MFL), Ltd.; Hofit – Kibbutz Kineret, Ltd.; Mordechai Aviv Construction Works, Ltd.; Ashot Ashkelon, Ltd.; Israel Brothers, Ltd.; J.C. Technologies, Ltd.; Jerusalem Global, Ltd.
Alongside his work as partner in the Firm, Yoram is also a certified mediator, a member in the Institute of Certified Public Accountants in Israel mediators database, and has gained knowledge in graphology and private investigation.
During his years with the Company, Yoram has gained extensive experience managing auditing teams and in providing the firm’s clients with comprehensive accounting services. Further to providing accounting and auditing services, Yoram provides clients with consultation based on personal familiarity with the organization’s various data and characteristics. For the majority of his clients, Yoram is the first stop for advisory services on various matters.
In his work, Yoram engages in auditing services for municipal authorities (since 1974) as regards proper conduct and accounting aspects. Furthermore, Yoram has provided consultation regarding administrative financial reporting system establishment, budgetary control, hospital contracting (including participation in contract negotiations with hospitals), tax consultancy for public institutions (including salary and indirect tax deductions), accounting and administrative consultation for public institutions (including through the umbrella organization “Manhigut Ezrahit” (Israeli Civic Leadership Association) ), and more.
His clients include: Ashot Ashkelon Industries, Ltd. (public – industrial); Eden Teva Health, Ltd. (public-retailer subsidiary); The National Social Development Works, Registered Society (including the “Computer for Every Child” project); METAV – Society for Care and Welfare Services, Registered Society and subsidiaries thereof (the largest society in Israel providing nursing services); Manhigut Ezrahit, Registered Society (NPA umbrella organization); Nitzan, National Center Registered Society; Bielsol Investments (1987), Ltd. (investments); Lev Cinemas, Ltd. (cinema complexes operation); and more.
Avi, who holds a bachelor’s degree in Economics and Accounting from the Hebrew University, joined the firm in 1988, after leaving the Israel Income Tax Authority, where he worked as a supervisor for the Jerusalem region.
The experience Avi gained in his years with the Income Tax Authority and as manager of the taxation department in Barzily & Co. provides him with detailed and in-depth knowledge in a variety of complex and simple taxation-related issues that our clients encounter. Furthermore, Avi accompanies the representation for the firm’s clients in deliberations and contact with the various tax authorities.
As part of his duties, Avi is well-versed in both the oral and written tradition of corporate taxation, individual taxation, NGO taxation, etc. Avi is completely proficient in direct and indirect taxation laws, including stimulus laws, the social security law, and international taxation.
His clients include: M. Aviv Construction Industries; Israel Brothers, Ltd.; Auto Chen, Ltd.; MPL – Manofim Israel Finances, Ltd.; and more.
Further to her position as manager of the audit department, Einat serves as partner in the firm’s technical department, where she is in charge of training employees regarding audit methodology and procedures, issuing audit updates and issuing professional summaries, implementing office quality control procedures, supervises the “special permits” field, and instructs employees in the associated audits.
Through her various roles in the firm, Einat has gained varied and profound experience in managing and executing audits, including auditing for public companies in Israel and abroad, various-sized private companies from various market sectors, such as hi-tech, contracting, hospitality, industries and services. This experience includes management of large audit teams and implementing auditing and work methods. Einat is experienced in conducting auditing activities that conform to the Israeli, American and international standards.
Her clients include: HOMI INC (a company traded in the US); Talia Technologies, Ltd.; Soda Club, Ltd.; Jonathan Ela Construction Company, Ltd.; Si’on Security, Services and Cleaning, Ltd.; Real Imaging, Ltd.; and more.
In addition to the aforementioned auditing work, Einat coordinates activities pertaining to government incentives, particularly as regards the Chief Scientist, Investments Center, marketing funds and assistance funds.
Her expertise in this field includes:
• Filing applications with the Chief Scientist, the Investments Center, marketing funds, etc., and representation under these applications.
• Accompanying companies receiving support, and filing required statements with the supporting bodies.
• Issuing accountant’s certification of financial statements for the supporting bodies.
• Auditing for the Ministry of Industry and Trade Chief Scientist’s office regarding financial statements submitted to the Scientist by supported R&D companies, and issuing expert opinions for determining the scope of the Chief Scientist’s support.
• Auditing services for the Ministry of Industry Trade and Labor Tmura Fund, as regards determination of royalties due from Chief Scientist-supported companies.
All auditing activities are performed with emphasis on providing clients with added value, professionalism, thoroughness, responsiveness, and personal care.
Certified Public Accountant.
B.E.D. Accounting and Bible Studies – cum laude.
Dror Haimovitch, CIA (Certified Internal Auditor), CISA (Certified Information System Auditor), CRISC (Certified in Risk & Information Systems Control) is a Partner and a manager of the Internal Audit, Risk Management and Information Technology (IT) department.
Dror is a graduate of the Technion, holding a B.Sc in Industrial and Management Engineering and an M.A. in Industrial Management.
Dror has acquired significant professional accreditations in information systems, including certification as an IT System Analyst, is a graduate of Logistic Application applier courses of Oracle and SAP and of ACL course held in London.
In addition, Dror has accumulated experience in various management fields. He has served as a deputy manager of an industrial plant, as a procurement and Logistics Manager of a division in Rafael Ltd (also holding a CPM certification -certified procurement manager), as a manager of a large scale export development and manufacturing project and as a Planning and Control Manager.
Dror joined the Firm after successful partnership in Haimovitch – Schory Ltd, a company that rendered internal audit, IT audit and consultant, risk management and investigative audit services.
Dror has served as Head of IT auditing department in the internal audit department of Rafael – Advanced Defense Systems Ltd and before that as a board member and as a manager of the consulting department at Pitron – Systems Ltd, a company that specializes in IT.
As part of his professional activities, Dror serves as the Chairman of the Forum of ACL Users in Israel and is a Council Member in the Israeli chapter of ISACA (Information Systems Audit and Control Association).
His experience in variety management roles, before his decision to enter the internal auditing field, enables Dror to maximize his understanding of the client and to provide him effective and practical solutions, based on accumulated experience.
Ilana Schory, CPA, CIA, CISA is a Partner and the deputy manager of the Internal Audit and IT Departments.
Ilana earned a Bachelor’s with Honors in Accounting and Economics from Haifa University. She joined Barzily after a successful partnership in Haimovitch-Schory Ltd., a company engaged in rendering internal audit, audit and advisory IT services, as well as risk management and investigative audit services. Ilana also served as an internal auditor for Rafael – Advanced Defense Systems Ltd. In the framework of her work as an internal auditor for Rafael, Ilana also served as the Israel Ombudsman.
In addition to her role in the Firm, Ilana serves on the Audit Committee of ISACA, the Information Systems and Audit Control Association in Israel.
Ilana is an accredited reviewer of Internal Audit from the IIA, International Internal Auditors, and is also an accredited tester for the Standards Institute regarding implementation of ISO9001:2000. She has also completed an accredited course in investigative audit.
During the course of her work, Ilana has accumulated vast experience, including serving as a Controller for Kfir Electronic and Security Protection Ltd. and as a manager in the audit department of Kost Forer Gabbay and Kasierer.
Ilana’s experience in both the audit and internal audit worlds equips her with fresh viewpoints for contemplation and implementation, offering the client and his organization added value, improvement in management control, reduction of organization risks and effective, efficient progress towards organizational goals.
Avner Gafni joined the Firm of Barzily and Co. in 2008, advancing to his present status as a partner and manager of the Barzily Economic and Business Advisory Dept.Avner graduated from Tel Aviv University with a specialization in economics and statistics.
Avner brings with him his rich experience in management, including serving as a controller, a director of a public company, vice-chairman of large companies for over thirteen years. He is currently active as the head of a public company, Avrot Industries Ltd., since 2009.
Since 2005, Avner specializes in strategic business planning at the senior level, including in-depth analysis of businesses and valuations that span all sectors of the economy.
Past and present clients include: Maccabi Pharm, Pazgaz, Soda Club, Academon, Office of The Chief Scientist, Kibbutz Kalia, SanDisk Corporation, as well as other public and private companies.