تل أبيب
F.C. Roei Heshbon Tel Aviv (, "Moadon Sport Roei Heshbon Tel Aviv", lit. "Certified Public Accountants Tel Aviv Sport Club" or in short , "Mem Samekh Roah Tel Aviv", lit. "F.C. C.P.A. Tel Aviv") is an Israeli football club based in Tel Aviv. They play their home matches at Kiryat Shalom Synthetic Ground, located at Maccabi Tel Aviv's training center in Kiryat Shalom neighborhood.