/*
Theme Name: CPA Management Consultant
Author: CPA Management Consultant
Description: One-page professional website for CPA Management Consultant.
Version: 0.5.0
Text Domain: cpa-management
*/
:root{--navy:#123b6d;--deep:#0b294c;--blue:#2f6fae;--pale:#f2f6f8;--ink:#152d46;--muted:#62758a;--line:#dbe5ed;--white:#fff}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:#fff;color:var(--ink);font-family:Inter,"Avenir Next",Avenir,"Segoe UI",Arial,sans-serif;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}
button,input,select,textarea{font:inherit}
button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}
:focus-visible{outline:3px solid #7bc3f6;outline-offset:3px}
.container{width:min(100% - 96px,1272px);margin:auto}
.skip-link{position:absolute;top:-100px;left:16px;z-index:20;background:#fff;padding:12px 18px;color:var(--navy)}
.skip-link:focus{top:12px}
.site-header{height:88px;background:#fff;position:relative;z-index:10;border-bottom:1px solid #edf1f4}
.header-inner{height:100%;display:flex;align-items:center;justify-content:space-between;gap:24px}
.brand{display:flex;align-items:center;gap:14px;min-width:0}
.brand-mark{width:62px;height:auto;object-fit:contain}
.brand-name{font-size:17px;letter-spacing:.035em;font-weight:800;color:var(--navy);white-space:nowrap}
.brand-name span{font-weight:600}
.site-nav{display:flex;align-items:center;gap:39px;font-size:13px;font-weight:700;color:#38516c}
.site-nav>a:not(.nav-contact):hover,.site-nav>a:not(.nav-contact):focus-visible{color:var(--blue)}
.nav-contact{background:var(--navy);color:white;padding:15px 21px;border-radius:4px;transition:background .2s,transform .2s}
.nav-contact:hover,.nav-contact:focus-visible{background:#245d95;transform:translateY(-1px)}
.nav-contact span{margin-left:12px;font-size:17px;font-weight:400;line-height:0}
.menu-toggle{display:none}
.hero{position:relative;min-height:650px;overflow:hidden;color:#fff;background:#6fa4c1}
.hero-photo,.hero-shade{position:absolute;inset:0}
.hero-photo{background-image:url('assets/images/penang-gurney-office.webp');background-size:cover;background-position:center 50%;transform:scale(1.005)}
.hero-shade{background:linear-gradient(90deg,rgba(7,35,67,.94) 0%,rgba(9,46,80,.87) 31%,rgba(18,59,109,.54) 54%,rgba(22,72,112,.08) 82%),linear-gradient(0deg,rgba(6,29,52,.18),transparent 33%)}
.hero-layout{min-height:650px;position:relative;display:flex;align-items:center;justify-content:space-between}
.hero-content{max-width:680px;padding:74px 0 79px}
.eyebrow{display:flex;align-items:center;gap:13px;font-size:11px;font-weight:800;letter-spacing:.2em;margin:0 0 29px}
.eyebrow-rule{width:23px;height:2px;background:#91c7e8;display:inline-block;flex:0 0 auto}
.hero h1{font-size:clamp(48px,5.1vw,80px);line-height:1.085;letter-spacing:-.055em;font-weight:650;margin:0;max-width:720px}
.hero h1 em{font-style:normal;color:#a9d6f4}
.hero-description{max-width:560px;font-size:17px;line-height:1.75;color:#e6f0f8;margin:28px 0 34px}
.button{display:inline-flex;align-items:center;justify-content:space-between;gap:44px;min-height:52px;border:0;border-radius:4px;font-size:13px;font-weight:800;letter-spacing:.01em;padding:0 20px;cursor:pointer;transition:background .2s,transform .2s}
.button:hover{transform:translateY(-2px)}
.button-light{background:#fff;color:var(--navy)}
.button-light:hover{background:#e7f3fb}
.button span{font-size:20px;font-weight:400}
.hero-footnote{margin:57px 0 0;color:#d4e6f4;font-size:12px;letter-spacing:.04em}
.hero-index{align-self:flex-end;display:flex;align-items:center;gap:14px;padding-bottom:27px;white-space:nowrap;font-size:10px;font-weight:700;letter-spacing:.16em;color:#f0f8fe}
.hero-index i{width:48px;height:1px;background:rgba(255,255,255,.7)}
.services-section{padding:102px 0 96px;background:linear-gradient(180deg,#f3f7f9 0%,#fbfcfe 190px,#fbfcfe 100%)}
.section-heading{display:grid;grid-template-columns:1.4fr .75fr;align-items:end;gap:70px;margin-bottom:42px}
.dark-eyebrow{color:var(--blue);margin-bottom:23px}
.dark-eyebrow .eyebrow-rule{background:var(--blue)}
.section-heading h2{font-size:clamp(36px,3.3vw,54px);line-height:1.15;letter-spacing:-.045em;font-weight:650;color:var(--deep);margin:0}
.section-heading h2 span{color:var(--blue)}
.section-heading>p{font-size:15px;line-height:1.8;color:#5f7184;margin:0 0 6px;max-width:420px}
.service-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.service-card{min-height:294px;background:#fff;border:1px solid #e3eaf0;padding:30px 30px 34px;transition:border-color .25s,box-shadow .25s,transform .25s}
.service-card:hover{border-color:#afcbe1;box-shadow:0 15px 40px rgba(16,52,82,.07);transform:translateY(-3px)}
.service-top{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:43px}
.service-number{font-size:12px;color:#6b9abb;font-weight:700;letter-spacing:.1em}
.service-top svg{width:42px;height:42px;fill:none;stroke:var(--blue);stroke-width:1.5;stroke-linejoin:round;stroke-linecap:round}
.service-card h3{font-size:20px;line-height:1.3;letter-spacing:-.025em;color:var(--deep);margin:0 0 12px}
.service-card p{font-size:14px;color:#67798a;line-height:1.75;margin:0;max-width:345px}
.approach-strip{display:grid;grid-template-columns:160px 1fr auto;align-items:center;gap:30px;border-top:1px solid var(--line);margin-top:43px;padding-top:27px}
.approach-label{display:flex;align-items:center;gap:11px;color:var(--blue);font-size:10px;letter-spacing:.12em;font-weight:800;white-space:nowrap}
.little-dot{width:7px;height:7px;border-radius:50%;background:var(--blue)}
.approach-strip p{margin:0;color:#5d7081;font-size:13px;line-height:1.6}
.approach-strip a{font-size:13px;font-weight:800;color:var(--navy);white-space:nowrap}
.approach-strip a:hover{text-decoration:underline}
.approach-strip a span{margin-left:12px;font-size:17px;font-weight:400}
.contact-section{background:var(--deep);color:#fff;padding:106px 0 116px;position:relative;overflow:hidden}
.contact-section:before{content:"";position:absolute;left:-270px;top:-440px;width:950px;height:950px;border-radius:50%;border:1px solid rgba(143,188,223,.09);box-shadow:0 0 0 120px rgba(143,188,223,.025),0 0 0 240px rgba(143,188,223,.019);pointer-events:none}
.contact-grid{position:relative;display:grid;grid-template-columns:1fr minmax(350px,480px);gap:clamp(55px,8vw,145px);align-items:start}
.contact-eyebrow{color:#a4d5f6;margin:18px 0 28px}
.contact-copy h2{font-size:clamp(42px,4vw,65px);line-height:1.13;letter-spacing:-.05em;font-weight:650;margin:0 0 25px}
.contact-copy>p:not(.eyebrow){max-width:450px;color:#cfdfec;line-height:1.8;font-size:16px;margin:0}
.contact-direct{display:flex;flex-direction:column;gap:12px;border-top:1px solid rgba(255,255,255,.18);margin-top:75px;padding-top:28px}
.contact-direct>span{font-size:12px;letter-spacing:.08em;text-transform:uppercase;color:#9fbad0;font-weight:700}
.contact-direct a{font-size:20px;font-weight:650}
.contact-direct a:hover{text-decoration:underline}
.contact-direct a span{font-weight:400;font-size:18px;margin-left:7px}
.enquiry-form{background:#fff;color:var(--ink);padding:31px 34px 33px;box-shadow:0 25px 70px rgba(0,14,33,.13)}
.form-header{display:flex;justify-content:space-between;align-items:center;color:var(--blue);font-size:11px;letter-spacing:.16em;font-weight:800;border-bottom:1px solid #e7edf2;padding-bottom:23px;margin-bottom:20px}
.form-header>span:last-child{font-size:18px;font-weight:400;letter-spacing:0}
.enquiry-form label{display:block;font-size:12px;color:#27445f;font-weight:700;margin:17px 0 8px}
.enquiry-form label span:not(.optional){color:var(--blue)}
.optional{font-size:11px;color:#91a1b1;font-weight:500;margin-left:4px}
.enquiry-form input,.enquiry-form select,.enquiry-form textarea{display:block;width:100%;border:1px solid #d8e2e9;border-radius:3px;padding:12px 13px;color:var(--ink);background:#fff;font-size:13px;line-height:1.4;outline:none;transition:border-color .2s,box-shadow .2s}
.enquiry-form input::placeholder,.enquiry-form textarea::placeholder{color:#9bacba}
.enquiry-form input:focus,.enquiry-form select:focus,.enquiry-form textarea:focus{border-color:var(--blue);box-shadow:0 0 0 3px rgba(47,111,174,.13)}
.enquiry-form textarea{resize:vertical;min-height:87px}
.button-submit{background:var(--blue);color:#fff;width:100%;margin-top:23px;text-align:left}
.button-submit:hover{background:var(--navy)}
.form-note{font-size:11px;line-height:1.55;color:#7f8c99;margin:13px 0 0}
.form-error{font-size:12px;color:#a92d39}
.site-footer{background:#09233f;color:#c0d4e4;padding:32px 0}
.footer-inner{display:flex;justify-content:space-between;align-items:flex-end;gap:24px}
.footer-brand,.footer-meta{display:flex;flex-direction:column;gap:8px;font-size:11px;line-height:1.5}
.footer-brand-title{font-size:14px;color:#fff;font-weight:700}
.footer-meta{text-align:right;color:#a2bed4}
.basic-page{min-height:45vh;padding:88px 0 110px;background:#fbfcfe}
.basic-page article{max-width:830px;line-height:1.75;color:#405a70}
.basic-page h1{font-size:clamp(36px,4vw,56px);letter-spacing:-.04em;line-height:1.18;color:var(--deep);margin:0 0 26px}
.basic-page a{color:var(--blue);text-decoration:underline}
@media(max-width:1000px){.container{width:min(100% - 64px,1272px)}.site-nav{gap:22px}.brand-name{font-size:14px}.section-heading{gap:35px}.contact-grid{gap:55px}}
@media(max-width:760px){.container{width:min(100% - 40px,1272px)}.site-header{height:74px}.brand-mark{width:50px}.brand-name{font-size:14px}.brand-name span{display:block;font-size:11px;font-weight:600;letter-spacing:0}.menu-toggle{display:flex;flex-direction:column;justify-content:center;gap:5px;width:42px;height:42px;padding:10px;border:1px solid #dbe5ed;border-radius:3px;background:white;cursor:pointer}.menu-toggle span{display:block;height:2px;width:100%;background:var(--navy)}.site-nav{display:none;position:absolute;left:0;right:0;top:74px;flex-direction:column;align-items:stretch;gap:0;padding:12px 20px 20px;background:#fff;box-shadow:0 16px 26px rgba(6,31,56,.12)}.site-nav.is-open{display:flex}.site-nav a{padding:15px 9px}.site-nav .nav-contact{margin-top:6px;padding:15px}.hero,.hero-layout{min-height:620px}.hero-photo{background-position:64% center}.hero-shade{background:linear-gradient(90deg,rgba(7,35,67,.95) 0%,rgba(8,39,70,.82) 62%,rgba(13,53,86,.42) 100%)}.hero-content{padding:70px 0}.hero h1{font-size:clamp(48px,9vw,66px)}.hero-description{font-size:16px}.hero-index{display:none}.hero-footnote{margin-top:50px}.services-section{padding:75px 0}.section-heading{grid-template-columns:1fr;gap:20px}.section-heading>p{max-width:540px}.service-grid{grid-template-columns:1fr}.service-card{min-height:0}.service-top{margin-bottom:26px}.approach-strip{grid-template-columns:1fr;gap:14px}.contact-section{padding:75px 0}.contact-grid{grid-template-columns:1fr;gap:38px}.contact-copy h2{font-size:52px}.contact-direct{margin-top:38px}.footer-inner{align-items:flex-start;flex-direction:column}.footer-meta{text-align:left}}
@media(max-width:440px){.brand{gap:8px}.brand-name{font-size:12px}.brand-name span{font-size:10px}.hero,.hero-layout{min-height:590px}.hero h1{font-size:45px}.hero-description{font-size:15px;line-height:1.68}.hero-footnote{font-size:11px}.section-heading h2{font-size:38px}.enquiry-form{padding:25px 20px}.contact-copy h2{font-size:45px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important;animation:none!important}}

/* Service pages */
.service-card-link{display:block;color:inherit;text-decoration:none}
.service-more{display:flex;justify-content:space-between;align-items:center;margin-top:25px;padding-top:18px;border-top:1px solid #e5edf2;color:var(--navy);font-size:12px;font-weight:800;letter-spacing:.02em}
.service-card-link:hover .service-more{color:var(--blue)}
.service-hero{padding:91px 0 84px;background:linear-gradient(135deg,#0b294c 0%,#123b6d 69%,#2f6fae 150%);color:#fff;position:relative;overflow:hidden}
.service-hero:after{content:"";position:absolute;width:590px;height:590px;border:1px solid rgba(255,255,255,.08);border-radius:50%;right:-180px;top:-310px;box-shadow:0 0 0 100px rgba(255,255,255,.025),0 0 0 200px rgba(255,255,255,.018)}
.service-hero .container{position:relative;z-index:1}
.service-kicker{display:flex;align-items:center;gap:13px;margin:0 0 27px;color:#a9d6f4;font-size:11px;font-weight:800;letter-spacing:.19em;text-transform:uppercase}
.service-kicker:before{content:"";width:23px;height:2px;background:#91c7e8}
.service-hero h1{max-width:900px;margin:0;font-size:clamp(46px,5vw,76px);line-height:1.08;letter-spacing:-.05em;font-weight:650}
.service-lead{max-width:700px;margin:27px 0 0;color:#dbeaf5;font-size:18px;line-height:1.75}
.service-summary{background:#f2f6f8;border-bottom:1px solid var(--line)}
.service-summary-inner{display:grid;grid-template-columns:repeat(3,1fr)}
.service-summary span{padding:22px 28px;border-left:1px solid var(--line);color:#36536c;font-size:12px;font-weight:750;letter-spacing:.06em;text-transform:uppercase}
.service-summary span:last-child{border-right:1px solid var(--line)}
.service-body{padding:95px 0 102px;background:#fbfcfe}
.service-intro{display:grid;grid-template-columns:.85fr 1.15fr;gap:80px;align-items:start;margin-bottom:54px}
.service-intro h2{margin:0;color:var(--deep);font-size:clamp(35px,3.4vw,52px);line-height:1.15;letter-spacing:-.04em;font-weight:650}
.service-intro p{margin:5px 0 0;color:#5f7184;font-size:16px;line-height:1.85}
.service-detail-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.service-detail{padding:32px 30px 35px;background:#fff;border:1px solid #e1e9ef}
.service-detail-number{display:block;margin-bottom:32px;color:#6b9abb;font-size:12px;font-weight:800;letter-spacing:.12em}
.service-detail h3{margin:0 0 15px;color:var(--deep);font-size:21px;letter-spacing:-.025em}
.service-detail ul{margin:0;padding:0;list-style:none}
.service-detail li{position:relative;padding:9px 0 9px 18px;border-top:1px solid #edf1f4;color:#5f7184;font-size:14px;line-height:1.55}
.service-detail li:before{content:"";position:absolute;left:0;top:18px;width:5px;height:5px;border-radius:50%;background:var(--blue)}
.service-process{padding:84px 0;background:#fff}
.service-process-head{display:flex;justify-content:space-between;align-items:end;gap:40px;margin-bottom:35px}
.service-process h2{margin:0;color:var(--deep);font-size:clamp(32px,3vw,46px);letter-spacing:-.04em}
.service-process-head p{max-width:480px;margin:0;color:#657789;line-height:1.7}
.service-steps{display:grid;grid-template-columns:repeat(3,1fr);border:1px solid var(--line)}
.service-step{padding:28px 30px;border-right:1px solid var(--line)}
.service-step:last-child{border-right:0}
.service-step strong{display:block;margin-bottom:9px;color:var(--navy);font-size:15px}
.service-step p{margin:0;color:#657789;font-size:13px;line-height:1.65}
.service-cta{padding:78px 0;background:#f2f6f8}
.service-cta-box{display:flex;align-items:center;justify-content:space-between;gap:40px;padding:48px 52px;background:var(--navy);color:#fff}
.service-cta h2{margin:0 0 10px;font-size:clamp(28px,3vw,42px);letter-spacing:-.035em}
.service-cta p{margin:0;color:#c9ddeb;line-height:1.7}
.service-cta .button{flex:0 0 auto}
.service-note{margin:23px 0 0;color:#718292;font-size:12px;line-height:1.65}
@media(max-width:760px){.service-hero{padding:70px 0 67px}.service-hero h1{font-size:44px}.service-lead{font-size:16px}.service-summary-inner{grid-template-columns:1fr}.service-summary span,.service-summary span:last-child{border:0;border-bottom:1px solid var(--line);padding:16px 20px}.service-body{padding:70px 0}.service-intro{grid-template-columns:1fr;gap:18px;margin-bottom:38px}.service-detail-grid,.service-steps{grid-template-columns:1fr}.service-step{border-right:0;border-bottom:1px solid var(--line)}.service-step:last-child{border-bottom:0}.service-process{padding:68px 0}.service-process-head{display:block}.service-process-head p{margin-top:14px}.service-cta{padding:58px 0}.service-cta-box{display:block;padding:36px 28px}.service-cta .button{margin-top:25px}}