F.C. Roei Heshbon Tel Aviv (Hebrew: מועדון ספורט רואי חשבון תל אביב, Moadon Sport Roei Heshbon Tel Aviv, lit. Certified Public Accountants Tel Aviv Sport Club or in short Hebrew: מ.ס. רו"ח תל אביב, 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 Ground, located at Maccabi Tel Aviv's training center in Kiryat Shalom neighborhood.
The club is currently in Liga Bet South A division.
The club started at Liga Gimel Tel Aviv division in the 2009–10 season. After five seasons playing at the bottom tier, the club won the Tel Aviv division in the 2013–14 season, after a close battle with A.S. Holon, and was promoted for the first time in its history to Liga Bet, the fourth tier of Israeli football.
The club finished its first season in Liga Bet at the ninth place of South A division.