*,
*::before,
*::after {
  box-sizing: border-box;
}

body {
  margin: 0;
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Arial, sans-serif;
  color: #222;
  background-color: #f5f6f8;
  line-height: 1.6;
}

img {
  max-width: 100%;
  height: auto;
  display: block;
}

a {
  color: #0b4b8a;
  text-decoration: none;
}

a:hover {
  text-decoration: underline;
}

.container {
  width: 90%;
  max-width: 1100px;
  margin: 0 auto;
}

/* HEADER */

.top-header {
  background-color: #ffffff;
  border-bottom: 3px solid #0b4b8a;
}

.header-inner {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: 18px 0 10px;
}

.firm-name {
  font-weight: 700;
  letter-spacing: 0.09em;
  font-size: 1.05rem;
}

.firm-name span {
  font-weight: 500;
  font-size: 0.9rem;
}

.firm-tagline {
  font-size: 0.85rem;
  margin-top: 4px;
  color: #666;
}

.cpa-logo {
  height: 56px;
}

/* NAV */

.main-nav {
  background-color: #0b4b8a;
}

.nav-inner {
  display: flex;
  gap: 24px;
}

.nav-link {
  color: #ffffff;
  padding: 10px 0;
  font-size: 0.9rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.nav-link.active,
.nav-link:hover {
  border-bottom: 3px solid #d4af37;
  text-decoration: none;
}

/* HERO */

.hero {
  background-color: #ffffff;
  border-bottom: 1px solid #e0e2e6;
  padding: 32px 0 36px;
}

.hero-inner {
  display: flex;
  flex-wrap: wrap;
  gap: 30px;
  align-items: center;
}

.hero-text {
  flex: 1 1 320px;
}

.hero-text h1 {
  font-size: 1.8rem;
  margin-top: 0;
  margin-bottom: 12px;
  color: #0b4b8a;
}

.hero-text p {
  margin: 0;
  color: #444;
}

.hero-image {
  flex: 1 1 260px;
}

/* SECTIONS */

.section {
  padding: 40px 0;
}

.light-section {
  background-color: #f5f6f8;
}

.section h2 {
  margin-top: 0;
  font-size: 1.4rem;
  text-transform: uppercase;
  letter-spacing: 0.12em;
  color: #0b4b8a;
}

/* CARDS */

.cards {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  gap: 24px;
  margin-top: 22px;
}

.card {
  background-color: #ffffff;
  padding: 20px 18px 18px;
  border-top: 4px solid #d4af37;
  box-shadow: 0 2px 4px rgba(0, 0, 0, 0.04);
}

.card h3 {
  margin-top: 0;
  margin-bottom: 8px;
  font-size: 1.05rem;
  color: #0b4b8a;
}

.card p {
  margin: 0;
  font-size: 0.95rem;
}

/* CONTACT */

.contact-inner {
  display: grid;
  grid-template-columns: minmax(260px, 1.2fr) minmax(260px, 1fr);
  gap: 28px;
}

.contact-details p {
  margin: 4px 0;
}

.contact-form h3 {
  margin-top: 0;
  font-size: 1.05rem;
  color: #0b4b8a;
}

form {
  display: flex;
  flex-direction: column;
  gap: 10px;
}

label {
  font-size: 0.85rem;
  font-weight: 600;
}

input,
textarea {
  border: 1px solid #ccd1d8;
  border-radius: 3px;
  padding: 8px;
  font: inherit;
  background-color: #ffffff;
}

button[type="submit"] {
  margin-top: 4px;
  padding: 8px 14px;
  border: none;
  border-radius: 3px;
  background-color: #d4af37;
  color: #ffffff;
  font-size: 0.9rem;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  cursor: not-allowed;
  opacity: 0.7;
}

.form-note {
  font-size: 0.8rem;
  color: #777;
}

/* FOOTER */

.footer {
  background-color: #ffffff;
  border-top: 1px solid #e0e2e6;
  padding: 16px 0;
  font-size: 0.8rem;
}

.footer-inner {
  display: flex;
  flex-wrap: wrap;
  gap: 18px;
  align-items: center;
  justify-content: space-between;
}

.footer-left p,
.footer-centre p {
  margin: 2px 0;
}

.disclosure {
  font-weight: 600;
}

.back-to-top {
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-size: 0.75rem;
}

/* RESPONSIVE */

@media (max-width: 700px) {
  .header-inner {
    flex-direction: column;
    align-items: flex-start;
    gap: 10px;
  }

  .nav-inner {
    justify-content: space-between;
    gap: 12px;
  }

  .hero-inner {
    flex-direction: column;
  }

  .contact-inner {
    grid-template-columns: 1fr;
  }
}
.nowrap {
  white-space: nowrap;
}
.cpa-badge {
  display: flex;
  align-items: center;
  gap: 15px;
  margin-bottom: 20px;
}

.cpa-badge-text {
  font-size: 13px;
  font-weight: 400;
  color: #000000;
  line-height: 1;
}

.cpa-logo {
  height: 60px;
  width: auto;
}