{"id":2995,"date":"2023-10-09T20:19:08","date_gmt":"2023-10-09T20:19:08","guid":{"rendered":"https:\/\/expertus.ee\/arvo-lepik\/"},"modified":"2024-06-16T16:02:07","modified_gmt":"2024-06-16T16:02:07","slug":"arvo-lepik","status":"publish","type":"page","link":"https:\/\/expertus.ee\/en\/arvo-lepik\/","title":{"rendered":"Arvo Lepik"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:130px;--awb-padding-bottom:50px;--awb-padding-top-medium:90px;--awb-padding-bottom-medium:90px;--awb-margin-bottom-medium:0px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-flex-end fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 80px );margin-left: calc(-80px \/ 2 );margin-right: calc(-80px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_3 1_3 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:40px;--awb-margin-bottom-large:70px;--awb-spacing-left-large:40px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:40px;--awb-spacing-left-medium:40px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:40px;--awb-margin-bottom-small:55px;--awb-spacing-left-small:40px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 110;--awb-margin-bottom:0px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none has-aspect-ratio\"><img decoding=\"async\" width=\"2850\" height=\"2850\" alt=\"Arvo Lepik\" title=\"Arvo-Lepik\" src=\"https:\/\/expertus.ee\/wp-content\/uploads\/Arvo-Lepik.png\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/Arvo-Lepik.png\" class=\"lazyload img-responsive wp-image-2790 img-with-aspect-ratio\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272850%27%20height%3D%272850%27%20viewBox%3D%270%200%202850%202850%27%3E%3Crect%20width%3D%272850%27%20height%3D%272850%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/Arvo-Lepik-200x200.png 200w, https:\/\/expertus.ee\/wp-content\/uploads\/\/Arvo-Lepik-400x400.png 400w, https:\/\/expertus.ee\/wp-content\/uploads\/\/Arvo-Lepik-600x600.png 600w, https:\/\/expertus.ee\/wp-content\/uploads\/\/Arvo-Lepik-800x800.png 800w, https:\/\/expertus.ee\/wp-content\/uploads\/\/Arvo-Lepik-1200x1200.png 1200w, https:\/\/expertus.ee\/wp-content\/uploads\/Arvo-Lepik.png 2850w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 700px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:40px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:40px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:40px;--awb-spacing-left-medium:40px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:40px;--awb-spacing-left-small:40px;\" data-motion-effects=\"[{&quot;type&quot;:&quot;&quot;,&quot;scroll_type&quot;:&quot;transition&quot;,&quot;scroll_direction&quot;:&quot;up&quot;,&quot;transition_speed&quot;:&quot;1&quot;,&quot;fade_type&quot;:&quot;in&quot;,&quot;scale_type&quot;:&quot;up&quot;,&quot;initial_scale&quot;:&quot;1&quot;,&quot;max_scale&quot;:&quot;1.5&quot;,&quot;min_scale&quot;:&quot;0.5&quot;,&quot;initial_rotate&quot;:&quot;0&quot;,&quot;end_rotate&quot;:&quot;30&quot;,&quot;initial_blur&quot;:&quot;0&quot;,&quot;end_blur&quot;:&quot;3&quot;,&quot;start_element&quot;:&quot;top&quot;,&quot;start_viewport&quot;:&quot;bottom&quot;,&quot;end_element&quot;:&quot;bottom&quot;,&quot;end_viewport&quot;:&quot;top&quot;,&quot;mouse_effect&quot;:&quot;track&quot;,&quot;mouse_effect_direction&quot;:&quot;opposite&quot;,&quot;mouse_effect_speed&quot;:&quot;2&quot;,&quot;infinite_animation&quot;:&quot;float&quot;,&quot;infinite_animation_speed&quot;:&quot;2&quot;}]\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h2>Arvo Lepik<\/h2>\n<p>Member of the Management Board<\/p>\n<\/div><ul style=\"--awb-margin-bottom:30px;--awb-item-padding-top:6px;--awb-item-padding-right:20px;--awb-item-padding-bottom:4px;--awb-item-padding-left:15px;--awb-iconcolor:var(--awb-color8);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>graduated from the University of Tartu in Economics and Business Administration in 1979<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">worked as a chief accountant for 15 years,<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">worked as a finance director in a private entity for 2 years,<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">executed the sworn auditor professional examination in 1994<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">since 1994, has been working in an Estonian audit firm (part of an international chain of audit firms)<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>since 1998, has been working in Expertus Audit O\u00dc<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>since 2011, has been working in Expertus KLF O\u00dc<\/p>\n<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--link_hover_color: var(--awb-color5);--link_color: var(--awb-color5);--awb-background-position:right top;--awb-background-blend-mode:overlay;--awb-border-color:var(--awb-color1);--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:90px;--awb-padding-bottom:90px;--awb-padding-top-medium:70px;--awb-padding-bottom-medium:70px;--awb-padding-top-small:102px;--awb-padding-right-small:40px;--awb-padding-bottom-small:46px;--awb-padding-left-small:40px;--awb-margin-bottom-medium:0px;--awb-background-image:linear-gradient(152deg, hsla(var(--awb-color2-h),calc(var(--awb-color2-s) + 100%),var(--awb-color2-l),var(--awb-color2-a)) 0%,hsla(var(--awb-color4-h),calc(var(--awb-color4-s) + 30%),calc(var(--awb-color4-l) + 11%),var(--awb-color4-a)) 70%);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:72px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:40%;--awb-order-medium:0;--awb-spacing-right-medium:70px;--awb-spacing-left-medium:4.8%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeIn\" data-animationDuration=\"1.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 85;--awb-margin-bottom-small:50px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none has-aspect-ratio fusion-animated\" style=\"--awb-animation-color:var(--awb-color4);\" data-animationType=\"revealInLeft\" data-animationDuration=\"1.3\" data-animationOffset=\"top-into-view\"><img decoding=\"async\" width=\"2880\" height=\"2880\" alt=\"HLB expertus\" title=\"HLB-expertus\" src=\"https:\/\/expertus.ee\/wp-content\/uploads\/HLB-expertus.png\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/HLB-expertus.png\" class=\"lazyload img-responsive wp-image-2820 img-with-aspect-ratio\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272880%27%20height%3D%272880%27%20viewBox%3D%270%200%202880%202880%27%3E%3Crect%20width%3D%272880%27%20height%3D%272880%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/HLB-expertus-200x200.png 200w, https:\/\/expertus.ee\/wp-content\/uploads\/\/HLB-expertus-400x400.png 400w, https:\/\/expertus.ee\/wp-content\/uploads\/\/HLB-expertus-600x600.png 600w, https:\/\/expertus.ee\/wp-content\/uploads\/\/HLB-expertus-800x800.png 800w, https:\/\/expertus.ee\/wp-content\/uploads\/\/HLB-expertus-1200x1200.png 1200w, https:\/\/expertus.ee\/wp-content\/uploads\/HLB-expertus.png 2880w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 700px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column fusion-animated\" style=\"--awb-padding-bottom-medium:0px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:9px;--awb-spacing-left-large:55px;--awb-width-medium:60%;--awb-order-medium:0;--awb-spacing-right-medium:3.2%;--awb-spacing-left-medium:20px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:20px;\" data-animationType=\"fadeInRight\" data-animationDuration=\"1.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:20px;--awb-margin-bottom:30px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Contact us with any questions you may have<\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-margin-bottom:50px;\"><p>Our professional team will find answers to even the most complex questions.<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span \" style=\"--button_bevel_color:var(--awb-color4);--button_bevel_color_hover:var(--awb-color4);--button_padding-top:18px;--button_padding-right:40px;--button_padding-bottom:18px;--button_padding-left:40px;\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/expertus.ee\/en\/contact-us\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Contact us<\/span><span class=\"fusion-button-text\">Contact us<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:130px;--awb-padding-bottom:130px;--awb-padding-top-medium:90px;--awb-padding-bottom-medium:90px;--awb-margin-bottom-medium:0px;--awb-background-color:hsla(var(--awb-color1-h),var(--awb-color1-s),calc(var(--awb-color1-l) + 37%),var(--awb-color1-a));--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 70px );margin-left: calc(-70px \/ 2 );margin-right: calc(-70px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_3_5 3_5 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height fusion-animated\" style=\"--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:calc( 0.13333333333333 * calc( 100% - 70px ) );--awb-margin-bottom-large:90px;--awb-spacing-left-large:35px;--awb-width-medium:50%;--awb-spacing-right-medium:calc( 0.16 * calc( 100% - 70px ) );--awb-margin-bottom-medium:49px;--awb-spacing-left-medium:35px;--awb-width-small:100%;--awb-spacing-right-small:calc( 0.08 * calc( 100% - 70px ) );--awb-margin-bottom-small:0px;--awb-spacing-left-small:35px;\" data-animationType=\"fadeIn\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3 sm-text-align-center fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Our services<\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:0px;\"><h3 class=\"fusion-title-heading title-heading-left sm-text-align-center\" style=\"margin:0;\">View our services<\/h3><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_2_5 2_5 fusion-flex-column fusion-flex-align-self-flex-end fusion-column-no-min-height fusion-animated\" style=\"--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:35px;--awb-margin-bottom-large:80px;--awb-spacing-left-large:calc( 0.04 * calc( 100% - 70px ) );--awb-width-medium:50%;--awb-spacing-right-medium:35px;--awb-margin-bottom-medium:49px;--awb-spacing-left-medium:calc( 0.032 * calc( 100% - 70px ) );--awb-width-small:100%;--awb-spacing-right-small:40px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:40px;\" data-animationType=\"fadeIn\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-end fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><\/div><div class=\"sm-text-align-center\" style=\"text-align:right;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-typography3-text-transform);--button_font_size:var(--awb-typography3-font-size);--button_line_height:var(--awb-typography3-line-height);--button_typography-letter-spacing:var(--awb-typography3-letter-spacing);--button_typography-font-family:var(--awb-typography3-font-family);--button_typography-font-weight:var(--awb-typography3-font-weight);--button_typography-font-style:var(--awb-typography3-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/expertus.ee\/en\/services\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">View all of our services<\/span><span class=\"fusion-button-text\">View all of our services<\/span><\/div><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-column-inner-bg-wrapper fusion-animated\" style=\"--awb-padding-top-small:30px;--awb-padding-right-small:30px;--awb-padding-bottom-small:30px;--awb-padding-left-small:30px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:var(--awb-color1);--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-transform:scaleX(1) scaleY(1);--awb-transform-hover:scaleX(1.02) scaleY(1.02);--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:35px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:35px;--awb-width-medium:20%;--awb-order-medium:0;--awb-spacing-right-medium:35px;--awb-spacing-left-medium:20px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:16px;--awb-spacing-right-small:35px;--awb-margin-bottom-small:16px;--awb-spacing-left-small:35px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\" data-motion-effects=\"[{&quot;type&quot;:&quot;&quot;,&quot;scroll_type&quot;:&quot;transition&quot;,&quot;scroll_direction&quot;:&quot;up&quot;,&quot;transition_speed&quot;:&quot;1&quot;,&quot;fade_type&quot;:&quot;in&quot;,&quot;scale_type&quot;:&quot;up&quot;,&quot;initial_scale&quot;:&quot;1&quot;,&quot;max_scale&quot;:&quot;1.5&quot;,&quot;min_scale&quot;:&quot;0.5&quot;,&quot;initial_rotate&quot;:&quot;0&quot;,&quot;end_rotate&quot;:&quot;30&quot;,&quot;initial_blur&quot;:&quot;0&quot;,&quot;end_blur&quot;:&quot;3&quot;,&quot;start_element&quot;:&quot;top&quot;,&quot;start_viewport&quot;:&quot;bottom&quot;,&quot;end_element&quot;:&quot;bottom&quot;,&quot;end_viewport&quot;:&quot;top&quot;,&quot;mouse_effect&quot;:&quot;track&quot;,&quot;mouse_effect_direction&quot;:&quot;opposite&quot;,&quot;mouse_effect_speed&quot;:&quot;2&quot;,&quot;infinite_animation&quot;:&quot;float&quot;,&quot;infinite_animation_speed&quot;:&quot;2&quot;}]\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/expertus.ee\/en\/accounting\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 64;--awb-margin-bottom:30px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none has-aspect-ratio\" style=\"border-radius:4px;\"><img decoding=\"async\" width=\"2560\" height=\"2560\" title=\"Raamatupidamine\" src=\"https:\/\/expertus.ee\/wp-content\/uploads\/raamatupidamine-1-scaled.jpg\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/raamatupidamine-1-scaled.jpg\" class=\"lazyload img-responsive wp-image-2481 img-with-aspect-ratio\" alt srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%272560%27%20viewBox%3D%270%200%202560%202560%27%3E%3Crect%20width%3D%272560%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/raamatupidamine-1-200x200.jpg 200w, https:\/\/expertus.ee\/wp-content\/uploads\/\/raamatupidamine-1-400x400.jpg 400w, https:\/\/expertus.ee\/wp-content\/uploads\/\/raamatupidamine-1-600x600.jpg 600w, https:\/\/expertus.ee\/wp-content\/uploads\/\/raamatupidamine-1-800x800.jpg 800w, https:\/\/expertus.ee\/wp-content\/uploads\/\/raamatupidamine-1-1200x1200.jpg 1200w, https:\/\/expertus.ee\/wp-content\/uploads\/raamatupidamine-1-scaled.jpg 2560w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 700px) 100vw, 400px\" \/><\/span><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-span-yes fusion-button-default-type\" style=\"--button-border-radius-top-left:8px;--button-border-radius-top-right:8px;--button-border-radius-bottom-right:8px;--button-border-radius-bottom-left:8px;--button_text_transform:var(--awb-typography3-text-transform);--button_font_size:14px;--button_line_height:var(--awb-typography3-line-height);--button_typography-letter-spacing:var(--awb-typography3-letter-spacing);--button_typography-font-family:var(--awb-typography3-font-family);--button_typography-font-weight:var(--awb-typography3-font-weight);--button_typography-font-style:var(--awb-typography3-font-style);\" target=\"_self\" href=\"https:\/\/expertus.ee\/en\/accounting\/\"><span class=\"fusion-button-text\">Financial Accounting<\/span><i class=\"corporation-arrow-right button-icon-right\" aria-hidden=\"true\"><\/i><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-column-inner-bg-wrapper fusion-animated\" style=\"--awb-padding-top-small:30px;--awb-padding-right-small:30px;--awb-padding-bottom-small:30px;--awb-padding-left-small:30px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:var(--awb-color1);--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-transform:scaleX(1) scaleY(1);--awb-transform-hover:scaleX(1.02) scaleY(1.02);--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:35px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:35px;--awb-width-medium:20%;--awb-order-medium:0;--awb-spacing-right-medium:20px;--awb-spacing-left-medium:35px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:16px;--awb-spacing-right-small:35px;--awb-margin-bottom-small:16px;--awb-spacing-left-small:35px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\" data-motion-effects=\"[{&quot;type&quot;:&quot;&quot;,&quot;scroll_type&quot;:&quot;transition&quot;,&quot;scroll_direction&quot;:&quot;up&quot;,&quot;transition_speed&quot;:&quot;1&quot;,&quot;fade_type&quot;:&quot;in&quot;,&quot;scale_type&quot;:&quot;up&quot;,&quot;initial_scale&quot;:&quot;1&quot;,&quot;max_scale&quot;:&quot;1.5&quot;,&quot;min_scale&quot;:&quot;0.5&quot;,&quot;initial_rotate&quot;:&quot;0&quot;,&quot;end_rotate&quot;:&quot;30&quot;,&quot;initial_blur&quot;:&quot;0&quot;,&quot;end_blur&quot;:&quot;3&quot;,&quot;start_element&quot;:&quot;top&quot;,&quot;start_viewport&quot;:&quot;bottom&quot;,&quot;end_element&quot;:&quot;bottom&quot;,&quot;end_viewport&quot;:&quot;top&quot;,&quot;mouse_effect&quot;:&quot;track&quot;,&quot;mouse_effect_direction&quot;:&quot;opposite&quot;,&quot;mouse_effect_speed&quot;:&quot;2&quot;,&quot;infinite_animation&quot;:&quot;float&quot;,&quot;infinite_animation_speed&quot;:&quot;2&quot;}]\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/expertus.ee\/en\/financial-advisory\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 64;--awb-margin-bottom:30px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none has-aspect-ratio\" style=\"border-radius:4px;\"><img decoding=\"async\" width=\"1024\" height=\"683\" title=\"finantsn\u00f5ustamine\" src=\"https:\/\/expertus.ee\/wp-content\/uploads\/finantsnoustamine-scaled.jpg\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/finantsnoustamine-1024x683.jpg\" class=\"lazyload img-responsive wp-image-2472 img-with-aspect-ratio\" alt srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271707%27%20viewBox%3D%270%200%202560%201707%27%3E%3Crect%20width%3D%272560%27%20height%3D%271707%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/finantsnoustamine-200x133.jpg 200w, https:\/\/expertus.ee\/wp-content\/uploads\/\/finantsnoustamine-400x267.jpg 400w, https:\/\/expertus.ee\/wp-content\/uploads\/\/finantsnoustamine-600x400.jpg 600w, https:\/\/expertus.ee\/wp-content\/uploads\/\/finantsnoustamine-800x533.jpg 800w, https:\/\/expertus.ee\/wp-content\/uploads\/\/finantsnoustamine-1200x800.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 700px) 100vw, 400px\" \/><\/span><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-span-yes fusion-button-default-type\" style=\"--button-border-radius-top-left:8px;--button-border-radius-top-right:8px;--button-border-radius-bottom-right:8px;--button-border-radius-bottom-left:8px;--button_text_transform:var(--awb-typography3-text-transform);--button_font_size:14px;--button_line_height:var(--awb-typography3-line-height);--button_typography-letter-spacing:var(--awb-typography3-letter-spacing);--button_typography-font-family:var(--awb-typography3-font-family);--button_typography-font-weight:var(--awb-typography3-font-weight);--button_typography-font-style:var(--awb-typography3-font-style);\" target=\"_self\" href=\"https:\/\/expertus.ee\/en\/financial-advisory\/\"><span class=\"fusion-button-text\">Financial Advisory<\/span><i class=\"corporation-arrow-right button-icon-right\" aria-hidden=\"true\"><\/i><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-column-inner-bg-wrapper fusion-animated\" style=\"--awb-padding-top-small:30px;--awb-padding-right-small:30px;--awb-padding-bottom-small:30px;--awb-padding-left-small:30px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:var(--awb-color1);--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-transform:scaleX(1) scaleY(1);--awb-transform-hover:scaleX(1.02) scaleY(1.02);--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:35px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:35px;--awb-width-medium:20%;--awb-order-medium:0;--awb-spacing-right-medium:20px;--awb-spacing-left-medium:20px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:16px;--awb-spacing-right-small:35px;--awb-margin-bottom-small:16px;--awb-spacing-left-small:35px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\" data-motion-effects=\"[{&quot;type&quot;:&quot;&quot;,&quot;scroll_type&quot;:&quot;transition&quot;,&quot;scroll_direction&quot;:&quot;up&quot;,&quot;transition_speed&quot;:&quot;1&quot;,&quot;fade_type&quot;:&quot;in&quot;,&quot;scale_type&quot;:&quot;up&quot;,&quot;initial_scale&quot;:&quot;1&quot;,&quot;max_scale&quot;:&quot;1.5&quot;,&quot;min_scale&quot;:&quot;0.5&quot;,&quot;initial_rotate&quot;:&quot;0&quot;,&quot;end_rotate&quot;:&quot;30&quot;,&quot;initial_blur&quot;:&quot;0&quot;,&quot;end_blur&quot;:&quot;3&quot;,&quot;start_element&quot;:&quot;top&quot;,&quot;start_viewport&quot;:&quot;bottom&quot;,&quot;end_element&quot;:&quot;bottom&quot;,&quot;end_viewport&quot;:&quot;top&quot;,&quot;mouse_effect&quot;:&quot;track&quot;,&quot;mouse_effect_direction&quot;:&quot;opposite&quot;,&quot;mouse_effect_speed&quot;:&quot;2&quot;,&quot;infinite_animation&quot;:&quot;float&quot;,&quot;infinite_animation_speed&quot;:&quot;2&quot;}]\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/expertus.ee\/en\/tax-advisory\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 64;--awb-margin-bottom:30px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none has-aspect-ratio\" style=\"border-radius:4px;\"><img decoding=\"async\" width=\"1024\" height=\"701\" title=\"maksun\u00f5ustamine\" src=\"https:\/\/expertus.ee\/wp-content\/uploads\/maksunoustamine-scaled.jpg\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/maksunoustamine-1024x701.jpg\" class=\"lazyload img-responsive wp-image-2473 img-with-aspect-ratio\" alt srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271753%27%20viewBox%3D%270%200%202560%201753%27%3E%3Crect%20width%3D%272560%27%20height%3D%271753%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/maksunoustamine-200x137.jpg 200w, https:\/\/expertus.ee\/wp-content\/uploads\/\/maksunoustamine-400x274.jpg 400w, https:\/\/expertus.ee\/wp-content\/uploads\/\/maksunoustamine-600x411.jpg 600w, https:\/\/expertus.ee\/wp-content\/uploads\/\/maksunoustamine-800x548.jpg 800w, https:\/\/expertus.ee\/wp-content\/uploads\/\/maksunoustamine-1200x822.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 700px) 100vw, 400px\" \/><\/span><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-5 fusion-button-span-yes fusion-button-default-type\" style=\"--button-border-radius-top-left:8px;--button-border-radius-top-right:8px;--button-border-radius-bottom-right:8px;--button-border-radius-bottom-left:8px;--button_text_transform:var(--awb-typography3-text-transform);--button_font_size:14px;--button_line_height:var(--awb-typography3-line-height);--button_typography-letter-spacing:var(--awb-typography3-letter-spacing);--button_typography-font-family:var(--awb-typography3-font-family);--button_typography-font-weight:var(--awb-typography3-font-weight);--button_typography-font-style:var(--awb-typography3-font-style);\" target=\"_self\" href=\"https:\/\/expertus.ee\/en\/tax-advisory\/\"><span class=\"fusion-button-text\">Tax Advisory<\/span><i class=\"corporation-arrow-right button-icon-right\" aria-hidden=\"true\"><\/i><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-column-inner-bg-wrapper fusion-animated\" style=\"--awb-padding-top-small:30px;--awb-padding-right-small:30px;--awb-padding-bottom-small:30px;--awb-padding-left-small:30px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:var(--awb-color1);--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-transform:scaleX(1) scaleY(1);--awb-transform-hover:scaleX(1.02) scaleY(1.02);--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:35px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:35px;--awb-width-medium:20%;--awb-order-medium:0;--awb-spacing-right-medium:35px;--awb-spacing-left-medium:20px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:16px;--awb-spacing-right-small:35px;--awb-margin-bottom-small:16px;--awb-spacing-left-small:35px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\" data-motion-effects=\"[{&quot;type&quot;:&quot;&quot;,&quot;scroll_type&quot;:&quot;transition&quot;,&quot;scroll_direction&quot;:&quot;up&quot;,&quot;transition_speed&quot;:&quot;1&quot;,&quot;fade_type&quot;:&quot;in&quot;,&quot;scale_type&quot;:&quot;up&quot;,&quot;initial_scale&quot;:&quot;1&quot;,&quot;max_scale&quot;:&quot;1.5&quot;,&quot;min_scale&quot;:&quot;0.5&quot;,&quot;initial_rotate&quot;:&quot;0&quot;,&quot;end_rotate&quot;:&quot;30&quot;,&quot;initial_blur&quot;:&quot;0&quot;,&quot;end_blur&quot;:&quot;3&quot;,&quot;start_element&quot;:&quot;top&quot;,&quot;start_viewport&quot;:&quot;bottom&quot;,&quot;end_element&quot;:&quot;bottom&quot;,&quot;end_viewport&quot;:&quot;top&quot;,&quot;mouse_effect&quot;:&quot;track&quot;,&quot;mouse_effect_direction&quot;:&quot;opposite&quot;,&quot;mouse_effect_speed&quot;:&quot;2&quot;,&quot;infinite_animation&quot;:&quot;float&quot;,&quot;infinite_animation_speed&quot;:&quot;2&quot;}]\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/expertus.ee\/en\/assisting\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 64;--awb-margin-bottom:30px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none has-aspect-ratio\" style=\"border-radius:4px;\"><img decoding=\"async\" width=\"1920\" height=\"1005\" title=\"Group working\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271920%27%20height%3D%271005%27%20viewBox%3D%270%200%201920%201005%27%3E%3Crect%20width%3D%271920%27%20height%3D%271005%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/2022\/08\/banner-20.jpg\" class=\"lazyload img-responsive wp-image-2432 img-with-aspect-ratio\" alt \/><\/span><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-6 fusion-button-span-yes fusion-button-default-type\" style=\"--button-border-radius-top-left:8px;--button-border-radius-top-right:8px;--button-border-radius-bottom-right:8px;--button-border-radius-bottom-left:8px;--button_text_transform:var(--awb-typography3-text-transform);--button_font_size:14px;--button_line_height:var(--awb-typography3-line-height);--button_typography-letter-spacing:var(--awb-typography3-letter-spacing);--button_typography-font-family:var(--awb-typography3-font-family);--button_typography-font-weight:var(--awb-typography3-font-weight);--button_typography-font-style:var(--awb-typography3-font-style);\" target=\"_self\" href=\"https:\/\/expertus.ee\/en\/assisting\/\"><span class=\"fusion-button-text\">Assisting<\/span><i class=\"corporation-arrow-right button-icon-right\" aria-hidden=\"true\"><\/i><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-column-inner-bg-wrapper fusion-animated\" style=\"--awb-padding-top-small:30px;--awb-padding-right-small:30px;--awb-padding-bottom-small:30px;--awb-padding-left-small:30px;--awb-inner-bg-color:var(--awb-color1);--awb-inner-bg-color-hover:var(--awb-color1);--awb-inner-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-transform:scaleX(1) scaleY(1);--awb-transform-hover:scaleX(1.02) scaleY(1.02);--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:35px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:35px;--awb-width-medium:20%;--awb-order-medium:0;--awb-spacing-right-medium:35px;--awb-spacing-left-medium:20px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:16px;--awb-spacing-right-small:35px;--awb-margin-bottom-small:16px;--awb-spacing-left-small:35px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\" 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data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/expertus.ee\/en\/bankruptcy-procedures\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-aspect-ratio: 100 \/ 64;--awb-margin-bottom:30px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none has-aspect-ratio\" style=\"border-radius:4px;\"><img decoding=\"async\" width=\"2560\" height=\"1707\" title=\"pankrotiprotsessid\" src=\"https:\/\/expertus.ee\/wp-content\/uploads\/pankrotiprotsessid-scaled.jpg\" data-orig-src=\"https:\/\/expertus.ee\/wp-content\/uploads\/pankrotiprotsessid-scaled.jpg\" class=\"lazyload img-responsive wp-image-2474 img-with-aspect-ratio\" alt srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272560%27%20height%3D%271707%27%20viewBox%3D%270%200%202560%201707%27%3E%3Crect%20width%3D%272560%27%20height%3D%271707%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/expertus.ee\/wp-content\/uploads\/\/pankrotiprotsessid-200x133.jpg 200w, https:\/\/expertus.ee\/wp-content\/uploads\/\/pankrotiprotsessid-400x267.jpg 400w, https:\/\/expertus.ee\/wp-content\/uploads\/\/pankrotiprotsessid-600x400.jpg 600w, 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style=\"--button-border-radius-top-left:8px;--button-border-radius-top-right:8px;--button-border-radius-bottom-right:8px;--button-border-radius-bottom-left:8px;--button_text_transform:var(--awb-typography3-text-transform);--button_font_size:14px;--button_line_height:var(--awb-typography3-line-height);--button_typography-letter-spacing:var(--awb-typography3-letter-spacing);--button_typography-font-family:var(--awb-typography3-font-family);--button_typography-font-weight:var(--awb-typography3-font-weight);--button_typography-font-style:var(--awb-typography3-font-style);\" target=\"_self\" href=\"https:\/\/expertus.ee\/en\/bankruptcy-procedures\/\"><span class=\"fusion-button-text\">Bankruptcy Procedures<\/span><i class=\"corporation-arrow-right button-icon-right\" aria-hidden=\"true\"><\/i><\/a><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-2995","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Arvo Lepik - Expertus<\/title>\n<meta name=\"description\" content=\"Arvo Lepik on Expertuse juhatuse liige, omades raamatupidamise ja finantsn\u00f5ustamise kogemust rohkem kui 40. aastat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expertus.ee\/en\/arvo-lepik\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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