:root{--navy:#0b2b46;--blue:#138bd2;--teal:#05a7a4;--green:#158a4a;--orange:#ef7923;--gold:#c99a00;--ink:#172a3a;--muted:#60758a;--soft:#f4f8fb;--line:#dce7ee}*{box-sizing:border-box}body{margin:0;font-family:Inter,Arial,sans-serif;color:var(--ink);line-height:1.65;background:#fff}a{color:var(--blue);text-decoration:none}img{max-width:100%;height:auto}h1,h2,h3{color:var(--navy);line-height:1.12}.wrap{width:min(1180px,calc(100% - 44px));margin:auto}header{position:sticky;top:0;z-index:20;background:#fff;border-bottom:1px solid var(--line)}.head{min-height:84px;display:flex;align-items:center;gap:20px}.brand img{width:190px;max-height:70px;object-fit:contain}.nav{margin-left:auto}.nav ul{display:flex;flex-wrap:wrap;align-items:center;gap:14px;list-style:none;margin:0;padding:0}.nav a{font-weight:750;color:var(--navy);font-size:.88rem}.toggle{display:none;margin-left:auto;border:0;background:none;font-size:1.7rem}.hero{padding:62px 0;background:radial-gradient(circle at 85% 12%,rgb(19 139 210 / .15),transparent 30%),linear-gradient(#fbfdff,#fff)}.hero-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:45px;align-items:center}.eyebrow{font-weight:850;text-transform:uppercase;letter-spacing:.1em;font-size:.76rem;color:var(--teal)}.hero h1{font-size:clamp(2.8rem,5vw,4.8rem);margin:14px 0 18px}.lead{font-size:1.12rem;color:var(--muted)}.logo-card{background:#fff;border:1px solid var(--line);border-radius:26px;padding:25px;box-shadow:0 14px 40px rgb(11 43 70 / .09)}.btns{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}.btn{display:inline-flex;padding:12px 20px;border-radius:999px;font-weight:800}.primary{background:linear-gradient(135deg,var(--blue),var(--teal));color:#fff}.outline{border:1px solid var(--line);background:#fff;color:var(--navy)}.section{padding:54px 0}.soft{background:var(--soft)}.dark{background:var(--navy);color:#dceaf2}.dark h2{color:#fff}.section-title{max-width:820px;margin-bottom:28px}.section-title h2{font-size:clamp(2rem,3.5vw,3rem);margin:10px 0}.section-title p{color:var(--muted)}.dark .section-title p{color:#c5d7e2}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.card{background:#fff;border:1px solid var(--line);border-radius:20px;padding:22px}.card p{color:var(--muted)}.service.tax{border-top:4px solid var(--orange)}.service.accounting{border-top:4px solid var(--green)}.service.advisory{border-top:4px solid var(--blue)}.service.legal{border-top:4px solid var(--gold)}.news-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.news{border:1px solid var(--line);border-radius:20px;overflow:hidden;background:#fff}.news-body{padding:20px}.news .meta{color:var(--teal);font-weight:800;font-size:.76rem;text-transform:uppercase}.news h3{font-size:1.18rem}.topics{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}.topic{min-height:90px;padding:18px;border:1px solid var(--line);border-radius:16px;background:#fff;font-weight:800;color:var(--navy);display:flex;align-items:flex-end}.pagehero{padding:46px 0 32px;background:linear-gradient(#fbfdff,#fff);border-bottom:1px solid var(--line)}.pagehero h1{font-size:clamp(2.3rem,4vw,3.7rem)}.content{max-width:950px;margin:auto;padding:42px 0 65px}.content h2{margin-top:1.5em}.content table{width:100%;border-collapse:collapse}.content th,.content td{border:1px solid var(--line);padding:10px;text-align:left}.note{background:var(--soft);border-left:4px solid var(--teal);padding:15px 18px;border-radius:8px}.cta{padding:28px;border-radius:24px;background:linear-gradient(120deg,var(--blue),var(--teal),var(--navy));display:flex;justify-content:space-between;align-items:center;gap:20px}.cta h2{color:#fff;margin:0}.cta p{margin:5px 0;color:#eef9fb}footer{background:#071e31;color:#dceaf2;padding:16px 0 12px}.foot{display:flex;align-items:center;gap:20px;flex-wrap:wrap}.foot img{width:140px;max-height:48px;object-fit:contain;background:#fff;border-radius:5px}.footlinks{display:flex;flex-wrap:wrap;gap:8px 15px}.footlinks a{color:#dceaf2;font-size:.83rem}.copyright{border-top:1px solid rgb(255 255 255 / .1);margin-top:10px;padding-top:9px;font-size:.78rem;display:flex;justify-content:space-between}@media(max-width:900px){.toggle{display:block}.nav{display:none;position:absolute;top:75px;left:0;right:0;background:#fff;padding:15px 22px}.nav.open{display:block}.nav ul{display:block}.nav li{padding:7px 0}.hero-grid{grid-template-columns:1fr}.grid,.news-grid{grid-template-columns:1fr 1fr}.topics{grid-template-columns:1fr 1fr}}@media(max-width:620px){.wrap{width:min(100% - 28px,1180px)}.grid,.news-grid,.topics{grid-template-columns:1fr}.cta,.copyright{flex-direction:column;align-items:flex-start}}