{"id":1191,"date":"2023-04-27T09:44:31","date_gmt":"2023-04-27T05:14:31","guid":{"rendered":"https:\/\/islamicpa.com\/?page_id=1191"},"modified":"2023-04-27T09:54:37","modified_gmt":"2023-04-27T05:24:37","slug":"%d8%ab%d8%a8%d8%aa-%d9%86%d8%a7%d9%85-%d8%af%d8%b1-%d8%a7%d9%86%d8%ac%d9%85%d9%86-%d8%b1%d9%88%d8%a7%d9%86%d8%b4%d9%86%d8%a7%d8%b3%db%8c","status":"publish","type":"page","link":"https:\/\/islamicpa.com\/%d8%ab%d8%a8%d8%aa-%d9%86%d8%a7%d9%85-%d8%af%d8%b1-%d8%a7%d9%86%d8%ac%d9%85%d9%86-%d8%b1%d9%88%d8%a7%d9%86%d8%b4%d9%86%d8%a7%d8%b3%db%8c\/","title":{"rendered":"\u062b\u0628\u062a \u0646\u0627\u0645 \u062f\u0631 \u0627\u0646\u062c\u0645\u0646 \u0631\u0648\u0627\u0646\u0634\u0646\u0627\u0633\u06cc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1191\" class=\"elementor elementor-1191\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88c2071 elementor-section-boxed 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value='1335' >1335<\/option><option value='1334' >1334<\/option><option value='1333' >1333<\/option><option value='1332' >1332<\/option><option value='1331' >1331<\/option><option value='1330' >1330<\/option><option value='1329' >1329<\/option><option value='1328' >1328<\/option><option value='1327' >1327<\/option><option value='1326' >1326<\/option><option value='1325' >1325<\/option><option value='1324' >1324<\/option><option value='1323' >1323<\/option><option value='1322' >1322<\/option><option value='1321' >1321<\/option><option value='1320' >1320<\/option><option value='1319' >1319<\/option><option value='1318' >1318<\/option><option value='1317' >1317<\/option><option value='1316' >1316<\/option><option value='1315' >1315<\/option><option value='1314' >1314<\/option><option value='1313' >1313<\/option><option value='1312' >1312<\/option><option value='1311' >1311<\/option><option value='1310' >1310<\/option><option value='1309' >1309<\/option><option value='1308' >1308<\/option><option value='1307' >1307<\/option><option value='1306' >1306<\/option><option value='1305' >1305<\/option><option value='1304' >1304<\/option><option value='1303' >1303<\/option><option value='1302' >1302<\/option><option value='1301' >1301<\/option><option value='1300' >1300<\/option><\/select><\/div><\/div><\/fieldset><div id=\"field_2_17\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_17\"><label class='gfield_label' for='input_2_17' >\u0645\u062d\u0644 \u0635\u062f\u0648\u0631 \u0634\u0646\u0627\u0633\u0646\u0627\u0645\u0647<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_17' id='input_2_17' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><fieldset id=\"field_2_20\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_20\"><legend class='gfield_label'  >\u062c\u0646\u0633\u06cc\u062a<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/legend><div class='ginput_container ginput_container_radio'><div class='gfield_radio' id='input_2_20'>\n\t\t\t<div class='gchoice gchoice_2_20_0'>\n\t\t\t\t\t<input class='gfield-choice-input' name='input_20' type='radio' value='\u0622\u0642\u0627'  id='choice_2_20_0' onchange='gformToggleRadioOther( this )'    \/>\n\t\t\t\t\t<label for='choice_2_20_0' id='label_2_20_0'>\u0622\u0642\u0627<\/label>\n\t\t\t<\/div>\n\t\t\t<div class='gchoice gchoice_2_20_1'>\n\t\t\t\t\t<input class='gfield-choice-input' name='input_20' type='radio' value='\u062e\u0627\u0646\u0645'  id='choice_2_20_1' onchange='gformToggleRadioOther( this )'    \/>\n\t\t\t\t\t<label for='choice_2_20_1' id='label_2_20_1'>\u062e\u0627\u0646\u0645<\/label>\n\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_2_22\"  class=\"gfield gfield--width-full gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_22\"><label class='gfield_label' for='input_2_22' >\u0646\u0634\u0627\u0646\u06cc \u0645\u0646\u0632\u0644<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_22' id='input_2_22' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><div id=\"field_2_23\"  class=\"gfield gfield--width-full gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_23\"><label class='gfield_label' for='input_2_23' >\u0646\u0634\u0627\u0646\u06cc \u0645\u062d\u0644 \u06a9\u0627\u0631<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_23' id='input_2_23' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><div id=\"field_2_24\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_24\"><label class='gfield_label' for='input_2_24' >\u062a\u0644\u0641\u0646 \u0645\u0646\u0632\u0644 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u06a9\u062f<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_phone'><input name='input_24' id='input_2_24' type='text' value='' class='large'   aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><div id=\"field_2_25\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_25\"><label class='gfield_label' for='input_2_25' >\u062a\u0644\u0641\u0646 \u0645\u062d\u0644 \u06a9\u0627\u0631 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u06a9\u062f<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_phone'><input name='input_25' id='input_2_25' type='text' value='' class='large'   aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><fieldset id=\"field_2_26\"  class=\"gfield gfield--width-full gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_26\"><legend class='gfield_label gfield_label_before_complex'  >\u0633\u0648\u0627\u0628\u0642 \u062a\u062d\u0635\u06cc\u0644\u06cc \u062d\u0648\u0632\u0648\u06cc<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/legend><div class='ginput_complex ginput_container no_prefix has_first_name has_middle_name has_last_name no_suffix gf_name_has_3 ginput_container_name' id='input_2_26'>\n                            \n                            <span id='input_2_26_3_container' class='name_first' >\n                                                    <input type='text' name='input_26.3' id='input_2_26_3' value=''   aria-required='true'     \/>\n                                                    <label for='input_2_26_3' >\u0622\u062e\u0631\u06cc\u0646 \u0645\u062f\u0631\u06a9<\/label>\n                                                <\/span>\n                            <span id='input_2_26_4_container' class='name_middle' >\n                                                    <input type='text' name='input_26.4' id='input_2_26_4' value=''   aria-required='false'     \/>\n                                                    <label for='input_2_26_4' >\u0631\u0634\u062a\u0647<\/label>\n                                                <\/span>\n                            <span id='input_2_26_6_container' class='name_last' >\n                                                    <input type='text' name='input_26.6' id='input_2_26_6' value=''   aria-required='true'     \/>\n                                                    <label for='input_2_26_6' >\u0645\u062d\u0644 \u062a\u062d\u0635\u06cc\u0644<\/label>\n                                                <\/span>\n                            \n                        <\/div><\/fieldset><fieldset id=\"field_2_27\"  class=\"gfield gfield--width-full gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_27\"><legend class='gfield_label gfield_label_before_complex'  >\u0633\u0648\u0627\u0628\u0642 \u062a\u062d\u0635\u06cc\u0644\u06cc \u0631\u0648\u0627\u0646\u0634\u0646\u0627\u0633\u06cc<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/legend><div class='ginput_complex ginput_container no_prefix has_first_name has_middle_name has_last_name no_suffix gf_name_has_3 ginput_container_name' id='input_2_27'>\n                            \n                            <span id='input_2_27_3_container' class='name_first' >\n                                                    <input type='text' name='input_27.3' id='input_2_27_3' value=''   aria-required='true'     \/>\n                                                    <label for='input_2_27_3' >\u0622\u062e\u0631\u06cc\u0646 \u0645\u062f\u0631\u06a9<\/label>\n                                                <\/span>\n                            <span id='input_2_27_4_container' class='name_middle' >\n                                                    <input type='text' name='input_27.4' id='input_2_27_4' value=''   aria-required='false'     \/>\n                                                    <label for='input_2_27_4' >\u0631\u0634\u062a\u0647<\/label>\n                                                <\/span>\n                            <span id='input_2_27_6_container' class='name_last' >\n                                                    <input type='text' name='input_27.6' id='input_2_27_6' value=''   aria-required='true'     \/>\n                                                    <label for='input_2_27_6' >\u0645\u062d\u0644 \u062a\u062d\u0635\u06cc\u0644<\/label>\n                                                <\/span>\n                            \n                        <\/div><\/fieldset><div id=\"field_2_28\"  class=\"gfield gfield--width-full gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_28\"><label class='gfield_label' for='input_2_28' >\u0632\u0645\u06cc\u0646\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u06a9\u0646\u0648\u0646\u06cc<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_28' id='input_2_28' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"   \/> <\/div><\/div><div id=\"field_2_13\"  class=\"gfield gsection field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_13\"><h3 class=\"gsection_title\">\u0627\u0631\u0633\u0627\u0644 \u0645\u062f\u0627\u0631\u06a9<\/h3><\/div><div id=\"field_2_6\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_6\"><label class='gfield_label' for='input_2_6' >\u0639\u06a9\u0633 \u067e\u0631\u0633\u0646\u0644\u06cc<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_fileupload'><input type='hidden' name='MAX_FILE_SIZE' value='2097152' \/><input name='input_6' id='input_2_6' type='file' class='large' aria-describedby=\"gfield_upload_rules_2_6\" onchange='javascript:gformValidateFileSize( this, 2097152 );'  \/><span class='gform_fileupload_rules' id='gfield_upload_rules_2_6'>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u0641\u0627\u06cc\u0644: 2 MB.<\/span><div class='validation_message validation_message--hidden-on-empty' id='live_validation_message_2_6'><\/div><\/div><\/div><div id=\"field_2_14\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_14\"><label class='gfield_label' for='input_2_14' >\u06a9\u0627\u0631\u062a \u0645\u0644\u06cc<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_fileupload'><input type='hidden' name='MAX_FILE_SIZE' value='2097152' \/><input name='input_14' id='input_2_14' type='file' class='large' aria-describedby=\"gfield_upload_rules_2_14\" onchange='javascript:gformValidateFileSize( this, 2097152 );'  \/><span class='gform_fileupload_rules' id='gfield_upload_rules_2_14'>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u0641\u0627\u06cc\u0644: 2 MB.<\/span><div class='validation_message validation_message--hidden-on-empty' id='live_validation_message_2_14'><\/div><\/div><\/div><div id=\"field_2_11\"  class=\"gfield gfield--width-full gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_11\"><label class='gfield_label' for='input_2_11' >\u0635\u0641\u062d\u0647 \u0627\u0648\u0644 \u0634\u0646\u0627\u0633\u0646\u0627\u0645\u0647<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_fileupload'><input type='hidden' name='MAX_FILE_SIZE' value='2097152' \/><input name='input_11' id='input_2_11' type='file' class='large' aria-describedby=\"gfield_upload_rules_2_11\" onchange='javascript:gformValidateFileSize( this, 2097152 );'  \/><span class='gform_fileupload_rules' id='gfield_upload_rules_2_11'>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u0641\u0627\u06cc\u0644: 2 MB.<\/span><div class='validation_message validation_message--hidden-on-empty' id='live_validation_message_2_11'><\/div><\/div><\/div><div id=\"field_2_9\"  class=\"gfield gfield--width-half gfield_contains_required field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_9\"><label class='gfield_label' for='input_2_9' >\u0645\u062f\u0631\u06a9 \u062f\u0627\u0646\u0634\u06a9\u0627\u0647\u06cc<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_fileupload'><input type='hidden' name='MAX_FILE_SIZE' value='2097152' \/><input name='input_9' id='input_2_9' type='file' class='large' aria-describedby=\"gfield_upload_rules_2_9\" onchange='javascript:gformValidateFileSize( this, 2097152 );'  \/><span class='gform_fileupload_rules' id='gfield_upload_rules_2_9'>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u0641\u0627\u06cc\u0644: 2 MB.<\/span><div class='validation_message validation_message--hidden-on-empty' id='live_validation_message_2_9'><\/div><\/div><\/div><div id=\"field_2_10\"  class=\"gfield gfield--width-half field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_10\"><label class='gfield_label' for='input_2_10' >\u0645\u062f\u0631\u06a9 \u062d\u0648\u0632\u0648\u06cc<\/label><div class='ginput_container ginput_container_fileupload'><input type='hidden' name='MAX_FILE_SIZE' value='2097152' \/><input name='input_10' id='input_2_10' type='file' class='large' aria-describedby=\"gfield_upload_rules_2_10\" onchange='javascript:gformValidateFileSize( this, 2097152 );'  \/><span class='gform_fileupload_rules' id='gfield_upload_rules_2_10'>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u0641\u0627\u06cc\u0644: 2 MB.<\/span><div class='validation_message validation_message--hidden-on-empty' id='live_validation_message_2_10'><\/div><\/div><\/div><div id=\"field_2_8\"  class=\"gfield gfield--width-full field_sublabel_below field_description_below gfield_visibility_visible\"  data-js-reload=\"field_2_8\"><label class='gfield_label' for='gform_browse_button_2_8' >\u0627\u0631\u0633\u0627\u0644 \u0631\u0632\u0648\u0645\u0647<\/label><div class='ginput_container ginput_container_fileupload'><div id='gform_multifile_upload_2_8' data-settings='{&quot;runtimes&quot;:&quot;html5,flash,html4&quot;,&quot;browse_button&quot;:&quot;gform_browse_button_2_8&quot;,&quot;container&quot;:&quot;gform_multifile_upload_2_8&quot;,&quot;drop_element&quot;:&quot;gform_drag_drop_area_2_8&quot;,&quot;filelist&quot;:&quot;gform_preview_2_8&quot;,&quot;unique_names&quot;:true,&quot;file_data_name&quot;:&quot;file&quot;,&quot;url&quot;:&quot;https:\\\/\\\/islamicpa.com\\\/?gf_page=57cf8a023f237bf&quot;,&quot;flash_swf_url&quot;:&quot;https:\\\/\\\/islamicpa.com\\\/wp-includes\\\/js\\\/plupload\\\/plupload.flash.swf&quot;,&quot;silverlight_xap_url&quot;:&quot;https:\\\/\\\/islamicpa.com\\\/wp-includes\\\/js\\\/plupload\\\/plupload.silverlight.xap&quot;,&quot;filters&quot;:{&quot;mime_types&quot;:[{&quot;title&quot;:&quot;\\u0641\\u0627\\u06cc\\u0644\\u200c\\u0647\\u0627\\u06cc \\u0645\\u062c\\u0627\\u0632&quot;,&quot;extensions&quot;:&quot;*&quot;}],&quot;max_file_size&quot;:&quot;6291456b&quot;},&quot;multipart&quot;:true,&quot;urlstream_upload&quot;:false,&quot;multipart_params&quot;:{&quot;form_id&quot;:2,&quot;field_id&quot;:8},&quot;gf_vars&quot;:{&quot;max_files&quot;:&quot;4&quot;,&quot;message_id&quot;:&quot;gform_multifile_messages_2_8&quot;,&quot;disallowed_extensions&quot;:[&quot;php&quot;,&quot;asp&quot;,&quot;aspx&quot;,&quot;cmd&quot;,&quot;csh&quot;,&quot;bat&quot;,&quot;html&quot;,&quot;htm&quot;,&quot;hta&quot;,&quot;jar&quot;,&quot;exe&quot;,&quot;com&quot;,&quot;js&quot;,&quot;lnk&quot;,&quot;htaccess&quot;,&quot;phtml&quot;,&quot;ps1&quot;,&quot;ps2&quot;,&quot;php3&quot;,&quot;php4&quot;,&quot;php5&quot;,&quot;php6&quot;,&quot;py&quot;,&quot;rb&quot;,&quot;tmp&quot;]}}' class='gform_fileupload_multifile'>\n\t\t\t\t\t\t\t\t\t\t<div id='gform_drag_drop_area_2_8' class='gform_drop_area'>\n\t\t\t\t\t\t\t\t\t\t\t<span class='gform_drop_instructions'>\u0641\u0627\u06cc\u0644 \u0647\u0627 \u0631\u0627 \u0628\u0647 \u0627\u06cc\u0646\u062c\u0627 \u0628\u06a9\u0634\u06cc\u062f <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<button type='button' id='gform_browse_button_2_8' class='button gform_button_select_files' aria-describedby=\"gfield_upload_rules_2_8\"  >\u0627\u0646\u062a\u062e\u0627\u0628 \u0641\u0627\u06cc\u0644\u200c\u0647\u0627<\/button>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div><span class='gform_fileupload_rules' id='gfield_upload_rules_2_8'>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u0641\u0627\u06cc\u0644: 6 MB, \u062d\u062f\u0627\u06a9\u062b\u0631 \u0641\u0627\u06cc\u0644 \u0647\u0627 : 4.<\/span><ul class='validation_message validation_message--hidden-on-empty gfield_validation_message gform-ul-reset' id='gform_multifile_messages_2_8'><\/ul> <!-- Leave <ul> empty to support CSS :empty selector. --><\/div><div id='gform_preview_2_8'><\/div><\/div><\/div><\/div>\n        <div class='gform_footer top_label'> <input type='submit' id='gform_submit_button_2' class='gform_button button' value='\u062b\u0628\u062a \u0646\u0627\u0645'  onclick='if(window[\"gf_submitting_2\"]){return false;}  window[\"gf_submitting_2\"]=true;  ' onkeypress='if( event.keyCode == 13 ){ if(window[\"gf_submitting_2\"]){return false;} window[\"gf_submitting_2\"]=true;  jQuery(\"#gform_2\").trigger(\"submit\",[true]); }' \/> \n            <input type='hidden' class='gform_hidden' name='is_submit_2' value='1' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submit' value='2' \/>\n            \n            <input type='hidden' class='gform_hidden' name='gform_unique_id' value='' \/>\n            <input type='hidden' class='gform_hidden' name='state_2' value='WyJ7XCIyMFwiOltcIjE0OTcxYzJiZTE1NDJlNGMyZjc5NDQ0ZDAyOWIzZmFkXCIsXCJiNWRmZjkyZjZhMDQ1MDFiM2I2ZjhlMzU5NzVmYjI3ZFwiXX0iLCI4MzczOWNlYjY1MDlmMzZkZGQwYmU4MzZlZWE1MDg0OCJd' \/>\n            <input type='hidden' class='gform_hidden' name='gform_target_page_number_2' id='gform_target_page_number_2' value='0' \/>\n            <input type='hidden' class='gform_hidden' name='gform_source_page_number_2' id='gform_source_page_number_2' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            <input type='hidden' name='gform_uploaded_files' id='gform_uploaded_files_2' value='' \/>\n        <\/div>\n                        <\/form>\n                        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