/* Layout: navy-and-gold firm site. Home page plus one page per practice area (hash-routed:
   #accounting, #tax, #cfo, #resolution, #advisory, #payroll), each expanding every service. */
:root{
  --bg:#f7f6f2;--bg-2:#ffffff;--ink:#16233f;--ink-2:#4b5670;
  --navy:#1f3f8f;--navy-deep:#122a63;--gold:#b8962e;--gold-soft:#e9dfbf;--line:#d9d6cb;
  --display:"Libre Caslon Text",Georgia,"Times New Roman",serif;
  --body:"Figtree",system-ui,-apple-system,"Segoe UI",sans-serif;
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --bg:#0f1628;--bg-2:#172038;--ink:#eef0f5;--ink-2:#aab3c8;--navy:#8fa8e8;--navy-deep:#0b1430;--gold:#d2b256;--gold-soft:#3a3320;--line:#2b3654;color-scheme:dark}}
:root[data-theme="dark"]{
  --bg:#0f1628;--bg-2:#172038;--ink:#eef0f5;--ink-2:#aab3c8;--navy:#8fa8e8;--navy-deep:#0b1430;--gold:#d2b256;--gold-soft:#3a3320;--line:#2b3654;color-scheme:dark}

*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{background:var(--bg);color:var(--ink);font-family:var(--body);font-size:17px;line-height:1.55;margin:0}
h1,h2,h3,h4{font-family:var(--display);font-weight:400;line-height:1.12;margin:0;text-wrap:balance}
h1{font-size:clamp(2.2rem,5.5vw,4.2rem)}
h2{font-size:clamp(1.7rem,3.4vw,2.6rem)}
h3{font-size:1.25rem}
h4{font-size:1.1rem}
p{margin:0}
a{color:inherit}
ul{margin:0;padding-left:1.1rem}
.wrap{max-width:1140px;margin:0 auto;padding-inline:20px}
.eyebrow{font-size:.78rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600}
.btn{display:inline-flex;align-items:center;gap:.5rem;padding:.85rem 1.4rem;border-radius:4px;font-weight:600;text-decoration:none;border:1px solid transparent;cursor:pointer;font-size:1rem;font-family:var(--body);transition:transform .15s ease,background .15s ease}
.btn:hover{transform:translateY(-1px)}
.btn-gold{background:var(--gold);color:#1b1a14}
.btn-ghost{border-color:currentColor;background:transparent;color:inherit}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px}

/* nav */
header.top{position:sticky;top:env(safe-area-inset-top,0px);z-index:20;background:color-mix(in srgb,var(--bg) 88%,transparent);backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
header.top .wrap{display:flex;align-items:center;justify-content:space-between;gap:1rem;padding-block:.7rem}
.brand{display:flex;align-items:center;gap:.7rem;text-decoration:none}
.brand img{height:38px;width:auto;border-radius:2px}
.brand span{font-family:var(--display);font-size:1.05rem;letter-spacing:.01em}
nav.links{display:flex;gap:1.4rem;font-size:.95rem;font-weight:500;position:relative}
nav.links a{text-decoration:none;color:var(--ink-2)}
nav.links a:hover{color:var(--navy)}
.menu{position:relative}
.menu>a::after{content:" ▾";font-size:.75em}
.menu .drop{display:none;position:absolute;top:calc(100% + .6rem);left:-1rem;background:var(--bg-2);border:1px solid var(--line);border-radius:6px;padding:.5rem;min-width:240px;box-shadow:0 20px 40px -20px rgba(0,0,0,.35);flex-direction:column}
.menu::before{content:"";position:absolute;left:0;right:0;top:100%;height:.7rem}
.menu:hover .drop,.menu:focus-within .drop{display:flex}
.menu .drop a{padding:.55rem .8rem;border-radius:4px;color:var(--ink)}
.menu .drop a:hover{background:var(--bg)}
.menu .drop a small{display:block;color:var(--ink-2);font-size:.8rem;font-weight:400}
.burger{all:unset;display:none;cursor:pointer;width:42px;height:42px;border-radius:4px;align-items:center;justify-content:center;color:var(--ink)}
.burger svg{width:24px;height:24px}
.mnav{display:none;position:fixed;inset:0;top:0;z-index:30;background:var(--bg);color:var(--ink);padding:calc(1rem + env(safe-area-inset-top,0px)) 20px calc(2rem + env(safe-area-inset-bottom,0px));overflow-y:auto;flex-direction:column;gap:.2rem}
.mnav.open{display:flex}
.mnav .mtop{display:flex;justify-content:space-between;align-items:center;margin-bottom:1.6rem}
.mnav .mtop .brand img{height:38px}
.mnav .close{all:unset;cursor:pointer;width:42px;height:42px;display:flex;align-items:center;justify-content:center;border-radius:4px}
.mnav .close svg{width:22px;height:22px}
.mnav a{text-decoration:none;font-family:var(--display);font-size:1.5rem;padding:.7rem 0;border-bottom:1px solid var(--line)}
.mnav .sub{display:flex;flex-direction:column;padding:.4rem 0 .8rem 1rem;border-bottom:1px solid var(--line)}
.mnav .sub a{font-family:var(--body);font-size:1rem;border:0;padding:.5rem 0;color:var(--ink-2)}
.mnav .k{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600;margin-top:1.2rem}
.mnav .btn{margin-top:1.6rem;justify-content:center}
@media(max-width:860px){nav.links{display:none}.brand span{display:none}.burger{display:flex}header.top .wrap .btn{padding:.7rem 1rem;font-size:.92rem}}
@media(max-width:400px){header.top .wrap .btn{display:none}}

/* hero */
.hero{position:relative;overflow:hidden;background:var(--navy-deep);color:#f3f4f8}
.hero::before{content:"";position:absolute;inset:0;background:
  radial-gradient(900px 400px at 85% 10%,rgba(184,150,46,.25),transparent 60%),
  radial-gradient(700px 500px at 0% 100%,rgba(31,63,143,.55),transparent 60%)}
.hero .wrap{position:relative;display:grid;grid-template-columns:1.15fr .85fr;gap:3rem;align-items:center;padding-block:4.5rem 4rem}
.hero .eyebrow{color:var(--gold-soft)}
.hero h1 em{font-style:italic;color:#e3cd7f}
.hero p.lead{font-size:1.15rem;color:#c9d0e2;max-width:34rem;margin-top:1.2rem}
.hero .cta{display:flex;flex-wrap:wrap;gap:.8rem;margin-top:2rem}
.hero .btn-ghost{color:#f3f4f8}
.portrait{position:relative;justify-self:center;width:min(100%,380px);aspect-ratio:1;max-width:100%}
.portrait img{width:100%;height:100%;object-fit:cover;border-radius:6px;display:block;box-shadow:0 30px 60px -20px rgba(0,0,0,.6)}
.portrait::after{content:"";position:absolute;inset:14px -14px -14px 14px;border:1px solid var(--gold);border-radius:6px;z-index:-1}
.hero .stats{grid-column:1/-1;display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;border-top:1px solid rgba(255,255,255,.14);padding-top:1.6rem;margin-top:.5rem}
.hero .stats div{font-size:.95rem;color:#c9d0e2}
.hero .stats strong{display:block;font-family:var(--display);font-size:1.5rem;color:#fff;font-weight:400}
@media(max-width:820px){.hero .wrap{grid-template-columns:1fr;gap:2rem;padding-block:3rem}.portrait{width:min(100%,300px)}.hero .stats{grid-template-columns:1fr 1fr}}

section{padding-block:4.5rem}
.sec-head{display:grid;grid-template-columns:1fr 1.2fr;gap:2rem;align-items:end;margin-bottom:2.5rem}
.sec-head p{color:var(--ink-2);max-width:40rem}
@media(max-width:760px){.sec-head{grid-template-columns:1fr;gap:.8rem}}

/* service cards on home */
.services{background:var(--bg-2);border-block:1px solid var(--line)}
.grid-svc{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:1.2rem}
.scard{display:flex;flex-direction:column;gap:.7rem;padding:1.6rem;border:1px solid var(--line);border-radius:6px;background:var(--bg);text-decoration:none;min-width:0;transition:border-color .15s,transform .15s}
.scard:hover{border-color:var(--gold);transform:translateY(-2px)}
.scard h3{font-size:1.45rem}
.scard p{color:var(--ink-2);font-size:.97rem}
.scard .list{font-size:.88rem;color:var(--ink-2);line-height:1.6}
.scard .more{margin-top:auto;font-weight:600;color:var(--navy);font-size:.95rem}
@media(prefers-reduced-motion:reduce){.scard:hover,.btn:hover{transform:none}html{scroll-behavior:auto}}

/* who we serve */
.grid-ind{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:1.2rem}
.ind{padding:1.5rem;border:1px solid var(--line);border-radius:6px;background:var(--bg-2);display:flex;flex-direction:column;gap:.6rem;min-width:0}
.ind h3{font-size:1.3rem}
.ind p{color:var(--ink-2);font-size:.97rem}
.ind ul{margin-top:.2rem;color:var(--ink-2);font-size:.92rem}
.ind .tag{font-size:.75rem;letter-spacing:.1em;text-transform:uppercase;color:var(--navy);font-weight:600}

/* about */
.about{background:var(--navy-deep);color:#eef0f5}
.about .wrap{display:grid;grid-template-columns:1fr 1fr;gap:3rem;align-items:center}
.about .eyebrow{color:var(--gold-soft)}
.about p{color:#c9d0e2;margin-top:1rem;max-width:34rem}
.about blockquote{margin:0;padding:1.6rem 1.8rem;border-left:3px solid var(--gold);background:rgba(255,255,255,.05);font-family:var(--display);font-size:1.35rem;font-style:italic;line-height:1.4;border-radius:0 6px 6px 0}
.about blockquote cite{display:block;font-family:var(--body);font-style:normal;font-size:.85rem;letter-spacing:.1em;text-transform:uppercase;color:var(--gold-soft);margin-top:1rem}
@media(max-width:820px){.about .wrap{grid-template-columns:1fr}}

/* contact */
.contact .wrap{display:grid;grid-template-columns:1fr 1fr;gap:3rem}
.contact p{color:var(--ink-2);margin-top:1rem;max-width:32rem}
.card{background:var(--bg-2);border:1px solid var(--line);border-radius:6px;padding:1.8rem;min-width:0}
.field{display:flex;flex-direction:column;gap:.35rem;margin-bottom:1rem}
.field label{font-size:.85rem;font-weight:600;color:var(--ink-2)}
.field input,.field select,.field textarea{font:inherit;font-size:1rem;padding:.7rem .8rem;border:1px solid var(--line);border-radius:4px;background:var(--bg);color:var(--ink);width:100%}
.field textarea{min-height:110px;resize:vertical}
.note{font-size:.85rem;color:var(--ink-2);margin-top:.8rem}
.reach{display:flex;flex-direction:column;gap:.9rem;margin-top:1.6rem}
.reach div{display:flex;flex-direction:column;gap:.1rem}
.reach .k{font-size:.75rem;letter-spacing:.12em;text-transform:uppercase;color:var(--gold);font-weight:600}
.reach .v{font-weight:500;user-select:all}
.copy{all:unset;cursor:pointer;font-size:.8rem;color:var(--navy);font-weight:600;margin-left:.6rem}
@media(max-width:820px){.contact .wrap{grid-template-columns:1fr}}

footer{border-top:1px solid var(--line);padding-block:1.6rem;font-size:.85rem;color:var(--ink-2)}
footer .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:.6rem}
.toast{position:fixed;left:50%;bottom:calc(1.2rem + env(safe-area-inset-bottom,0px));transform:translateX(-50%);background:var(--ink);color:var(--bg);padding:.7rem 1.1rem;border-radius:4px;font-size:.9rem;box-shadow:0 10px 30px -10px rgba(0,0,0,.4)}

/* ---- service pages ---- */
.phead{background:var(--navy-deep);color:#f3f4f8;position:relative;overflow:hidden}
.phead::before{content:"";position:absolute;inset:0;background:radial-gradient(800px 360px at 90% 0%,rgba(184,150,46,.22),transparent 60%)}
.phead .wrap{position:relative;padding-block:3.6rem 3rem;display:grid;grid-template-columns:1.3fr .7fr;gap:2.5rem;align-items:end}
.crumb{font-size:.85rem;color:#c9d0e2;margin-bottom:1rem}
.crumb a{color:#e3cd7f;text-decoration:none}
.phead .eyebrow{color:var(--gold-soft)}
.phead h1{font-size:clamp(2rem,4.5vw,3.4rem);margin-top:.5rem}
.phead p.lead{color:#c9d0e2;font-size:1.1rem;margin-top:1rem;max-width:36rem}
.jump{background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.14);border-radius:6px;padding:1.1rem 1.2rem;font-size:.92rem}
.jump .k{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold-soft);font-weight:600;margin-bottom:.5rem}
.jump a{display:block;color:#eef0f5;text-decoration:none;padding:.25rem 0;border-bottom:1px solid rgba(255,255,255,.08)}
.jump a:last-child{border:0}
.jump a:hover{color:#e3cd7f}
@media(max-width:820px){.phead .wrap{grid-template-columns:1fr;gap:1.6rem}}

.pbody{padding-block:3.5rem}
.detail{display:grid;grid-template-columns:.9fr 1.1fr;gap:2.5rem;padding-block:2.6rem;border-top:1px solid var(--line);scroll-margin-top:90px}
.detail:first-child{border-top:0;padding-top:0}
.detail h2{font-size:clamp(1.5rem,2.6vw,2rem)}
.detail .why{color:var(--ink-2);margin-top:.8rem;max-width:30rem}
.detail .for{margin-top:1.2rem;font-size:.9rem;color:var(--ink-2)}
.detail .for strong{display:block;font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);margin-bottom:.2rem}
.detail .what{min-width:0}
.detail .what p{color:var(--ink);max-width:38rem}
.detail .what p+p{margin-top:.8rem}
.detail .what a.more{color:var(--navy);font-weight:600;display:inline-block;margin-top:.8rem}
.inc{margin-top:1.4rem;background:var(--bg-2);border:1px solid var(--line);border-radius:6px;padding:1.2rem 1.3rem}
.inc .k{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600;margin-bottom:.6rem}
.inc ul{display:grid;grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:.35rem .9rem;list-style:none;padding:0;font-size:.95rem}
.inc li{display:flex;gap:.55rem;align-items:flex-start}
.inc li::before{content:"";flex:0 0 7px;height:7px;margin-top:.55rem;border-radius:50%;background:var(--gold)}
.faq{margin-top:1.2rem;border-left:3px solid var(--gold-soft);padding:.2rem 0 .2rem 1rem;font-size:.95rem}
.faq strong{display:block;font-family:var(--display);font-weight:400;font-size:1.05rem;margin-bottom:.2rem}
.faq span{color:var(--ink-2)}
@media(max-width:820px){.detail{grid-template-columns:1fr;gap:1.2rem}}

.pcta{background:var(--bg-2);border-top:1px solid var(--line);padding-block:3rem}
.pcta .wrap{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:1.5rem}
.pcta h2{font-size:1.7rem}
.pcta p{color:var(--ink-2);margin-top:.4rem}
.related{padding-block:0 3rem}
.related h3{font-size:.8rem;letter-spacing:.12em;text-transform:uppercase;font-family:var(--body);font-weight:600;color:var(--gold);margin-bottom:1rem}
.related .row{display:flex;flex-wrap:wrap;gap:.6rem}
.related a{text-decoration:none;padding:.55rem .9rem;border:1px solid var(--line);border-radius:999px;font-size:.92rem;font-weight:500;background:var(--bg-2)}
.related a:hover{border-color:var(--gold)}

/* ---- reviews ---- */
.stars{color:var(--gold);letter-spacing:.08em;font-size:1rem}
.gbadge{display:inline-flex;align-items:center;gap:.9rem;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.16);border-radius:6px;padding:.9rem 1.2rem;margin-top:1.4rem}
.gbadge .big{font-family:var(--display);font-size:2.4rem;line-height:1;color:#fff}
.gbadge .meta{font-size:.9rem;color:#c9d0e2}
.gbadge .meta b{display:block;color:#fff;font-weight:600}
.rgrid{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:1.2rem}
.rev{display:flex;flex-direction:column;gap:.8rem;padding:1.6rem;border:1px solid var(--line);border-radius:6px;background:var(--bg-2);min-width:0}
.rev .q{font-family:var(--display);font-size:1.08rem;line-height:1.45}
.rev .q::before{content:"“";color:var(--gold);font-size:1.6em;line-height:0;vertical-align:-.3em;margin-right:.1em}
.rev .src{margin-top:auto;display:flex;justify-content:space-between;align-items:center;gap:.6rem;font-size:.8rem;color:var(--ink-2);padding-top:.6rem;border-top:1px solid var(--line)}
.rev .src a{color:var(--navy);text-decoration:none;font-weight:600}
.rev.feat{grid-column:span 2}
@media(max-width:700px){.rev.feat{grid-column:span 1}}
.home-rev{background:var(--bg-2);border-top:1px solid var(--line)}
.home-rev .sec-head{align-items:center}
.home-rev .score{display:flex;align-items:baseline;gap:.8rem}
.home-rev .score b{font-family:var(--display);font-size:3rem;font-weight:400;line-height:1}
.ractions{display:flex;flex-wrap:wrap;gap:.8rem;margin-top:2.2rem}

/* ---- about + case study ---- */
.aboutp .wrap{display:grid;grid-template-columns:.8fr 1.2fr;gap:3rem;align-items:start}
.aboutp img{width:100%;max-width:100%;border-radius:6px;display:block;box-shadow:0 30px 60px -25px rgba(0,0,0,.45)}
.aboutp .text p{color:var(--ink);max-width:38rem}
.aboutp .text p+p{margin-top:1rem}
.facts{display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:1rem;margin-top:2rem}
.facts div{padding:1rem 1.1rem;border:1px solid var(--line);border-radius:6px;background:var(--bg-2)}
.facts .k{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600}
.facts b{display:block;font-weight:600;margin-top:.2rem}
@media(max-width:820px){.aboutp .wrap{grid-template-columns:1fr}}
.aboutp.single .wrap{grid-template-columns:1fr;max-width:820px}
.aboutp.single .text p{max-width:none}
.article{max-width:46rem}
.article h2{font-size:1.6rem;margin:2.2rem 0 .7rem}
.article p{margin-top:.9rem}
.article ul{margin-top:.6rem;color:var(--ink)}
.article li{margin:.3rem 0}
.callout{margin-top:1.4rem;padding:1.2rem 1.4rem;border-left:3px solid var(--gold);background:var(--bg-2);border-radius:0 6px 6px 0}
.callout .k{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600;margin-bottom:.4rem}
.disc{font-size:.85rem;color:var(--ink-2);margin-top:2rem;border-top:1px solid var(--line);padding-top:1rem}
.portal{font-size:.9rem;font-weight:600;color:var(--ink-2);text-decoration:none;white-space:nowrap}
.portal:hover{color:var(--navy)}
.hdr-actions{display:flex;align-items:center;gap:1rem}
@media(max-width:860px){.portal{display:none}}
footer .cols{display:grid;grid-template-columns:1.2fr 1fr 1fr 1fr;gap:2rem;padding-block:2.6rem 2rem}
footer .cols h4{font-family:var(--body);font-size:.75rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600;margin-bottom:.7rem}
footer .cols a{display:block;text-decoration:none;color:var(--ink-2);padding:.15rem 0}
footer .cols a:hover{color:var(--navy)}
footer .cols p{color:var(--ink-2)}
footer .legal{border-top:1px solid var(--line);padding-block:1.2rem;display:flex;flex-wrap:wrap;justify-content:space-between;gap:.6rem}
@media(max-width:820px){footer .cols{grid-template-columns:1fr 1fr}}
@media(max-width:480px){footer .cols{grid-template-columns:1fr}}