:root{--navy:#10394f;--blue:#1a4d6d;--ink:#172027;--cream:#f6f2ea;--warm:#f7f4ee;--line:#d9d9d3;--gold:#a7814b;--white:#fff;--muted:#5d686e;--serif:Georgia,'Times New Roman',serif;--sans:Arial,Helvetica,sans-serif}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:92px}
body{margin:0;color:var(--ink);font:16px/1.7 var(--sans);background:#fff}
a{color:inherit}
.skip{position:fixed;left:1rem;top:-5rem;background:#fff;color:var(--navy);padding:.7rem 1rem;z-index:100}
.skip:focus{top:1rem}
.header{height:92px;position:sticky;top:0;z-index:50;display:flex;align-items:center;justify-content:space-between;padding:0 max(24px,calc((100vw - 1180px)/2));background:#fff;border-bottom:1px solid var(--line)}
.brand img{display:block;width:225px;max-height:64px;object-fit:contain}
.header nav{display:flex;align-items:center;gap:30px}
.header nav a{text-decoration:none;font-size:14px;font-weight:700;letter-spacing:.01em}
.header nav a:not(.nav-cta):hover{color:var(--gold)}
.nav-cta,.button{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:0 22px;background:var(--navy);color:#fff;text-decoration:none;font-weight:700;border:1px solid var(--navy);transition:transform .18s,background .18s}
.nav-cta:hover,.button:hover{background:var(--blue);transform:translateY(-2px)}
.button.alt{background:transparent;color:var(--navy)}
.button.alt:hover{background:#fff}
.menu{display:none;border:1px solid var(--navy);background:#fff;padding:.65rem 1rem;font:700 14px var(--sans);color:var(--navy)}
.wrap{width:min(1180px,calc(100% - 48px));margin-inline:auto}
.narrow{max-width:880px}
.compact{max-width:850px;text-align:center}
.section{padding:96px 0}
.warm{background:var(--warm)}
.cream{background:var(--cream)}
.navy{background:var(--navy);color:#fff}
.eyebrow{margin:0 0 17px;color:var(--gold);font-size:13px;font-weight:700;letter-spacing:.17em;text-transform:uppercase}
.navy .eyebrow{color:#d0ad72}
h1,h2,h3{font-family:var(--serif);font-weight:400;line-height:1.08;margin:0}
h1{font-size:clamp(3.2rem,6.3vw,5.25rem);letter-spacing:-.04em}
h2{font-size:clamp(2.35rem,4.5vw,4rem);letter-spacing:-.035em}
h3{font-size:1.65rem}
.lead{font-size:1.18rem;line-height:1.72;max-width:740px;margin:24px 0 0}
.actions{display:flex;align-items:center;gap:24px;flex-wrap:wrap;margin-top:34px}
.text-link{color:var(--blue);font-weight:700;text-decoration:none}
.text-link:hover{text-decoration:underline}

.hero{background:var(--cream)}
.hero-grid{min-height:650px;display:grid;grid-template-columns:minmax(0,1.55fr) minmax(310px,.7fr);gap:9vw;align-items:center}
.hero-copy{padding:86px 0}
.hero-copy h1{max-width:850px}
.hero-copy .lead{max-width:760px}
.hero-link{display:inline-flex;align-items:center;min-height:50px}
.hero-aside{padding:36px 0;border-top:3px solid var(--gold)}
.hero-aside>p{margin:0 0 18px;font:400 1.45rem/1.3 var(--serif);color:var(--navy)}
.hero-aside a{display:block;padding:18px 0;border-top:1px solid rgba(16,57,79,.22);text-decoration:none}
.hero-aside strong,.hero-aside span{display:block}
.hero-aside strong{font:400 1.35rem var(--serif);color:var(--navy)}
.hero-aside span{margin-top:4px;color:var(--muted);font-size:14px}
.hero-aside a:hover strong{color:var(--gold)}

.editorial-head{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(280px,.65fr);gap:9vw;align-items:end;margin-bottom:45px}
.editorial-head>p{margin:0;color:var(--muted)}
.navy .editorial-head>p{color:#dce5e9}
.focus-list{border-top:1px solid var(--line)}
.focus-list>a{position:relative;display:grid;grid-template-columns:minmax(260px,.85fr) minmax(320px,1.15fr) 40px;gap:42px;align-items:center;padding:30px 0;border-bottom:1px solid var(--line);text-decoration:none}
.focus-list h3{font-size:1.75rem;color:var(--navy)}
.focus-list p{margin:0;color:var(--muted);max-width:650px}
.focus-list span{font-size:1.55rem;color:var(--gold);transition:transform .18s}
.focus-list>a:hover span{transform:translateX(5px)}
.focus-list>a:hover h3{color:var(--gold)}

.principles .editorial-head{grid-template-columns:1fr}
.principle-list{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid rgba(255,255,255,.24)}
.principle-list article{padding:34px 34px 0 0}
.principle-list article+article{border-left:1px solid rgba(255,255,255,.24);padding-left:34px}
.principle-list h3{font-size:2rem}
.principle-list p{margin:14px 0 0;color:#dce5e9}

.testimonials{display:grid;grid-template-columns:1fr 1fr;gap:55px}
.quote{padding:30px 0;border-top:2px solid var(--gold)}
.stars{color:var(--gold);letter-spacing:.18em;font-size:16px}
.quote blockquote{margin:18px 0 28px;font:400 1.2rem/1.62 var(--serif)}
.quote strong{display:block}
.quote cite{font-style:normal;color:var(--muted)}
.more-reviews{margin-top:25px;border-top:1px solid var(--line)}
.more-reviews>summary{padding:20px 40px 20px 0;font:700 15px var(--sans);color:var(--blue)}
.more-reviews>.testimonials{padding-top:18px}

.center-cta .lead{margin-left:auto;margin-right:auto}
.center-cta .actions{justify-content:center}
.page-hero{padding:105px 0 88px;background:var(--cream)}
.page-hero h1{font-size:clamp(3.1rem,5.8vw,5rem);max-width:1020px}
.services-editorial{padding-bottom:35px}
.service-block{display:grid;grid-template-columns:minmax(260px,.72fr) minmax(0,1.28fr);gap:9vw;padding:66px 0;border-top:1px solid var(--line);scroll-margin-top:110px}
.service-title h2{font-size:2.8rem;color:var(--navy)}
.service-title p{font-size:1.1rem;margin:16px 0 0;max-width:430px;color:var(--muted)}
.service-list{margin:0;padding:0;list-style:none;display:grid;grid-template-columns:1fr 1fr;gap:0 36px}
.service-list li{padding:14px 0;border-top:1px solid var(--line)}

.team{display:grid;gap:95px}
.profile{display:grid;grid-template-columns:360px 1fr;gap:7vw;align-items:center}
.profile:nth-child(even){grid-template-columns:1fr 360px}
.profile:nth-child(even) .portrait{order:2}
.portrait{width:100%;aspect-ratio:1/1;object-fit:cover}
.role{color:var(--gold);font-size:13px;font-weight:700;letter-spacing:.15em}
.profile h2{font-size:3.1rem;margin:9px 0 22px}
.profile-copy p{margin:0 0 17px}

.niche-hero .lead{max-width:780px}
.built-line{max-width:850px;margin:28px 0 0;padding-top:22px;border-top:1px solid rgba(16,57,79,.2);color:var(--muted)}
.two-column{display:grid;grid-template-columns:1fr 1fr;gap:9vw}
.two-column h2{font-size:clamp(2.25rem,3.8vw,3.45rem);margin-bottom:28px}
.split{display:grid;grid-template-columns:.9fr 1.1fr;gap:9vw}
.split h2{font-size:clamp(2.35rem,4vw,3.6rem)}
.split>div>p:last-child{color:var(--muted);max-width:490px}
.checks{list-style:none;margin:0;padding:0}
.checks li{position:relative;padding:15px 0 15px 28px;border-top:1px solid var(--line)}
.checks li:before{content:'—';position:absolute;left:0;color:var(--gold)}

.faq-section h2{margin-bottom:35px}
.faq-list{border-top:1px solid var(--line)}
details{border-bottom:1px solid var(--line)}
summary{cursor:pointer;list-style:none;font:400 1.3rem var(--serif);padding:23px 44px 23px 0;position:relative}
summary::-webkit-details-marker{display:none}
summary:after{content:'+';position:absolute;right:7px;color:var(--gold);font:400 1.5rem var(--sans)}
details[open] summary:after{content:'−'}
details p{max-width:780px;margin:0;padding:0 44px 23px 0}

.resource-groups{display:grid;gap:68px}
.resource-group{display:grid;grid-template-columns:280px 1fr;gap:7vw;padding-bottom:58px;border-bottom:1px solid var(--line)}
.resource-group h2{font-size:2.45rem}
.resource-links{display:grid}
.resource-link{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:20px 3px;border-top:1px solid var(--line);text-decoration:none}
.resource-link strong,.resource-link small{display:block}
.resource-link strong{font:400 1.25rem var(--serif);color:var(--navy)}
.resource-link small{font-size:14px;color:var(--muted);margin-top:3px}
.resource-link b{color:var(--gold);font-size:1.15rem;transition:transform .18s}
.resource-link:hover b{transform:translate(3px,-3px)}
.resource-note{max-width:800px;color:var(--muted);font-size:14px;margin:0}
.contact-main{min-height:calc(100vh - 92px);display:flex;align-items:center}

.footer{background:var(--navy);color:#fff;padding:72px 0 0}
.footer-grid{display:grid;grid-template-columns:.8fr 1.1fr 1.2fr;gap:54px;max-width:930px;text-align:center}
.footer h2{font:700 13px var(--sans);letter-spacing:.15em;text-transform:uppercase;color:#d0ad72;margin-bottom:18px}
.footer a{display:block;color:#fff;text-decoration:none;margin:8px 0}
.footer a:hover{text-decoration:underline}
.footer p{color:#cbd8de}
.credential-panel{margin-top:45px;background:var(--cream);padding:28px 30px;display:flex;align-items:center;justify-content:center}
.credentials{display:flex;width:100%;justify-content:center;align-items:center;gap:54px}
.credentials span{height:84px;display:flex;align-items:center;justify-content:center}
.credentials .credential-mncpa{width:205px}
.credentials .credential-qbo{width:116px}
.credentials .credential-aicpa{width:205px}
.credentials img{max-width:100%;max-height:100%;object-fit:contain;mix-blend-mode:multiply}
.legal{border-top:1px solid rgba(255,255,255,.2);padding:23px 0 28px;color:#cbd8de;font-size:13px}

@media(max-width:1080px){
  .header{height:78px;padding-inline:24px}.brand img{width:180px}.menu{display:block}
  .header nav{display:none;position:absolute;top:78px;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);padding:24px;align-items:stretch;flex-direction:column;gap:18px}
  .header nav.open{display:flex}.nav-cta{align-self:flex-start}
  .hero-grid{grid-template-columns:1fr;gap:0;min-height:0}.hero-copy{padding:78px 0 52px}.hero-aside{margin-bottom:70px}
}
@media(max-width:800px){
  .section{padding:76px 0}.page-hero{padding:80px 0 72px}
  .editorial-head,.focus-list>a,.service-block,.profile,.profile:nth-child(even),.two-column,.split,.resource-group{grid-template-columns:1fr;gap:30px}
  .focus-list>a{padding:28px 40px 28px 0}.focus-list>a span{position:absolute;right:5px;top:30px}
  .principle-list{grid-template-columns:1fr}.principle-list article{padding:28px 0}.principle-list article+article{border-left:0;border-top:1px solid rgba(255,255,255,.24);padding-left:0}
  .service-list{grid-template-columns:1fr}.profile:nth-child(even) .portrait{order:0}.portrait{max-width:460px}
  .resource-group{gap:24px}.footer-grid{grid-template-columns:1fr 1fr}.credentials{flex-wrap:wrap;gap:28px}
}
@media(max-width:600px){
  .wrap{width:min(100% - 36px,1180px)}h1{font-size:3rem}.header{padding-inline:18px}.brand img{width:158px}
  .hero-copy{padding:64px 0 45px}.hero-aside{margin-bottom:58px}.actions{flex-direction:column;align-items:stretch;gap:14px}.button{width:100%}.hero-link{justify-content:center}
  .section{padding:64px 0}.testimonials{grid-template-columns:1fr;gap:20px}.more-reviews>.testimonials{padding-top:0}
  .service-block{padding:48px 0}.profile h2{font-size:2.55rem}.footer-grid{grid-template-columns:1fr;gap:34px}
  .footer{padding-top:56px}.credentials{gap:22px}.credentials .credential-mncpa,.credentials .credential-aicpa{width:165px}.credentials .credential-qbo{width:102px}
}