:root{--color-primary:#0f172a;--color-secondary:#334155;--color-accent:#ea580c;--color-accent-hover:#c2410c;--color-bg-light:#f8fafc;--color-white:#ffffff;--color-border:#e2e8f0;--font-heading:'Merriweather',serif;--font-body:'Inter',sans-serif;--container-width:1200px;--header-height:80px;--radius-md:8px;--radius-lg:16px;--transition-fast:0.2s ease}*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}html{font-size:16px;scroll-behavior:smooth}body{font-family:var(--font-body);color:var(--color-secondary);background-color:var(--color-white);line-height:1.6;-webkit-font-smoothing:antialiased}h1,h2,h3,h4,h5{font-family:var(--font-heading);color:var(--color-primary);line-height:1.2;font-weight:700}h1{font-size:2.5rem}h2{font-size:2rem;margin-bottom:1rem}h3{font-size:1.5rem;margin-bottom:0.75rem}h4{font-size:1.25rem;margin-bottom:0.5rem}p{margin-bottom:1.5rem}a{text-decoration:none;color:inherit}a.active{color:var(--color-accent)}img{max-width:100%;height:auto;display:block}.container{width:90%;max-width:var(--container-width);margin:0 auto;padding:0 1rem}.btn{display:inline-flex;align-items:center;justify-content:center;padding:0.75rem 1.5rem;border-radius:var(--radius-md);font-weight:600;cursor:pointer;transition:background-color var(--transition-fast),transform var(--transition-fast);border:none}.btn-primary{background-color:var(--color-accent);color:var(--color-white)}.btn-primary:hover{background-color:var(--color-accent-hover);transform:translateY(-2px);box-shadow:0 4px 12px rgba(234,88,12,0.3)}.btn-outline{border:2px solid var(--color-white);color:var(--color-white);background:transparent}.btn-outline:hover{background:var(--color-white);color:var(--color-primary)}.btn-outline-dark{border:2px solid var(--color-primary);color:var(--color-primary);background:transparent}.btn-outline-dark:hover{background:var(--color-primary);color:var(--color-white)}.btn-white{background-color:var(--color-white);color:var(--color-primary);font-weight:bold}.btn-white:hover{background-color:#f1f5f9}.site-header{height:var(--header-height);background-color:var(--color-white);border-bottom:1px solid var(--color-border);position:fixed;top:0;left:0;right:0;z-index:1000;transition:transform 0.3s ease,box-shadow 0.3s ease}.site-header.scrolled{box-shadow:0 4px 20px rgba(0,0,0,0.05)}.site-header .container{height:100%;display:flex;justify-content:space-between;align-items:center}.logo img{height:40px;width:auto}.desktop-nav ul{display:flex;gap:2rem;list-style:none}.desktop-nav a{font-weight:500;color:var(--color-primary);font-size:0.95rem}.desktop-nav a:hover{color:var(--color-accent)}.nav-cta{background-color:var(--color-primary);color:var(--color-white) !important;padding:0.5rem 1rem;border-radius:var(--radius-md)}.nav-cta:hover{background-color:var(--color-secondary)}.mobile-toggle{display:none;flex-direction:column;gap:6px;cursor:pointer;background:none;border:none}.mobile-toggle span{width:25px;height:2px;background-color:var(--color-primary);transition:0.3s}.hero{margin-top:var(--header-height);background:linear-gradient(rgba(15,23,42,0.8),rgba(15,23,42,0.8)),url('assets/images/photo-1554224155-8d04cb21cd6c.webp');background-size:cover;background-position:center;color:var(--color-white);padding:5rem 0;text-align:center;min-height:80vh;display:flex;align-items:center}.hero-content{max-width:800px;margin:0 auto}.hero h1{color:var(--color-white);font-size:2.5rem;margin-bottom:1.5rem}.hero p{font-size:1.125rem;margin-bottom:2.5rem;opacity:0.9;max-width:600px;margin-left:auto;margin-right:auto}.hero-actions{display:flex;gap:1rem;justify-content:center;flex-wrap:wrap}.page-hero{margin-top:var(--header-height);background-color:var(--color-primary);color:var(--color-white);padding:4rem 0;text-align:center}.page-hero h1{color:var(--color-white);margin-bottom:1rem}.page-hero p{max-width:700px;margin:0 auto;opacity:0.9;font-size:1.1rem}.stats-bar{background-color:#1e293b;padding:2rem 0;color:white}.stats-grid{display:flex;justify-content:space-around;flex-wrap:wrap;gap:2rem;text-align:center}.stat-item{display:flex;flex-direction:column}.stat-number{font-size:2.5rem;font-weight:700;color:var(--color-accent)}.stat-label{font-size:0.9rem;text-transform:uppercase;letter-spacing:1px}.values-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem}.value-card{background:var(--color-white);padding:2rem;border-radius:var(--radius-lg);border:1px solid var(--color-border);text-align:center}.accountant-box{background-color:#f1f5f9;border-radius:var(--radius-lg);padding:3rem;border:1px solid #cbd5e1}.accountant-content{display:flex;flex-direction:column;max-width:800px;margin:0 auto;text-align:center}.check-list{list-style:none;margin:2rem 0;text-align:left;display:inline-block}.check-list li{margin-bottom:0.5rem;padding-left:2rem;position:relative;font-weight:500}.check-list li::before{content:'★';color:var(--color-primary);position:absolute;left:0}.section{padding:5rem 0}.bg-light{background-color:var(--color-bg-light)}.section-header{text-align:center;margin-bottom:3rem}.section-header h2{font-size:2.25rem}.services-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem}.service-card{background:var(--color-white);padding:2rem;border-radius:var(--radius-lg);border:1px solid var(--color-border);transition:transform 0.2s ease;display:flex;flex-direction:column;will-change:transform}.service-card:hover{transform:translateY(-5px);box-shadow:0 10px 30px rgba(0,0,0,0.05);border-color:var(--color-accent)}.icon-wrapper{width:50px;height:50px;background-color:rgba(234,88,12,0.1);color:var(--color-accent);border-radius:50%;display:flex;align-items:center;justify-content:center;margin-bottom:1.5rem;margin-left:auto;margin-right:auto}.service-card .icon-wrapper{margin-left:0}.service-card h3{font-size:1.25rem}.service-link{margin-top:auto;color:var(--color-accent);font-weight:600;font-size:0.9rem;display:inline-flex;align-items:center;gap:0.5rem}.split-layout{display:grid;grid-template-columns:1fr 1fr;gap:4rem;align-items:center}.split-layout.reverse .split-content{order:2}.split-image img{border-radius:var(--radius-lg);box-shadow:0 20px 40px rgba(0,0,0,0.1);width:100%;height:100%;object-fit:cover}.eyebrow{text-transform:uppercase;color:var(--color-accent);font-weight:700;font-size:0.85rem;letter-spacing:1px;display:block;margin-bottom:1rem}.feature-list{list-style:none;margin-bottom:2rem}.feature-list li{margin-bottom:1rem;position:relative;padding-left:1.5rem}.feature-list li::before{content:'✓';color:var(--color-accent);position:absolute;left:0;font-weight:bold}.process-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:2rem}.process-step{background:var(--color-white);padding:2rem;border-radius:var(--radius-md);border:1px solid var(--color-border);position:relative}.step-number{font-size:3rem;font-weight:900;color:var(--color-bg-light);line-height:1;position:absolute;top:1rem;right:1.5rem;opacity:1;color:#f1f5f9}.process-step h3{position:relative;z-index:2;margin-top:1rem}.cta-banner{background-color:var(--color-accent);color:var(--color-white);padding:4rem 0;text-align:center}.cta-banner h2{color:var(--color-white)}.cta-buttons{margin-top:2rem;display:flex;justify-content:center;gap:1.5rem;flex-wrap:wrap}.btn-transparent{border:2px solid var(--color-white);color:var(--color-white)}.btn-transparent:hover{background-color:rgba(255,255,255,0.1)}.trust-bar{background-color:var(--color-primary);padding:2rem 0;color:var(--color-white);text-align:center}.trust-grid{display:flex;justify-content:center;gap:3rem;flex-wrap:wrap;opacity:0.7;align-items:center;font-weight:600;font-size:1.1rem}.faq-container{max-width:800px;margin:0 auto}details.faq-item{background:var(--color-white);border:1px solid var(--color-border);border-radius:var(--radius-md);margin-bottom:1rem;overflow:hidden}details.faq-item[open]{border-color:var(--color-secondary)}summary.faq-question{padding:1.5rem;cursor:pointer;font-weight:600;color:var(--color-primary);list-style:none;position:relative;display:flex;justify-content:space-between;align-items:center}summary.faq-question::-webkit-details-marker{display:none}summary.faq-question::after{content:'+';font-size:1.5rem;font-weight:400}details[open] summary.faq-question::after{content:'-'}.faq-answer{padding:0 1.5rem 1.5rem 1.5rem;color:var(--color-secondary);border-top:1px solid var(--color-bg-light);margin-top:0}.hero-newsletter{margin-top:2.5rem;max-width:500px;margin-left:auto;margin-right:auto}.newsletter-form{display:flex;gap:0.5rem;margin-bottom:0.5rem}.newsletter-form input{flex:1;padding:0.75rem 1rem;border-radius:var(--radius-md);border:none;font-family:var(--font-body)}.hero-newsletter small{opacity:0.7;font-size:0.85rem}.section-title-left{margin-bottom:2rem;border-bottom:2px solid var(--color-border);padding-bottom:1rem;display:inline-block}.featured-card{display:grid;grid-template-columns:1.5fr 1fr;gap:0;background:var(--color-white);border-radius:var(--radius-lg);overflow:hidden;box-shadow:0 4px 6px -1px rgba(0,0,0,0.1);border:1px solid var(--color-border)}.featured-image img{width:100%;height:100%;object-fit:cover;min-height:400px}.featured-content{padding:3rem;display:flex;flex-direction:column;justify-content:center}.category-tag{background-color:var(--color-primary);color:white;padding:0.25rem 0.75rem;border-radius:99px;font-size:0.75rem;font-weight:600;text-transform:uppercase;width:fit-content;margin-bottom:1rem}.category-tag.alert{background-color:#ef4444}.category-tag.secondary{background-color:#64748b}.meta-info{display:flex;gap:1.5rem;color:#64748b;font-size:0.875rem;margin:1rem 0 2rem;align-items:center}.meta-info i{font-size:1.1rem;vertical-align:middle;margin-right:0.25rem}.read-more{font-weight:600;color:var(--color-accent)}.filter-bar{display:flex;justify-content:space-between;align-items:center;margin-bottom:2rem;flex-wrap:wrap;gap:1rem}.filters span{margin-left:1rem;cursor:pointer;font-weight:500;color:#64748b}.filters span.active{color:var(--color-accent);text-decoration:underline;text-underline-offset:4px}.blog-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:2rem}.blog-card{background:var(--color-white);border-radius:var(--radius-lg);overflow:hidden;border:1px solid var(--color-border);transition:var(--transition-fast)}.blog-card:hover{transform:translateY(-5px);box-shadow:0 10px 20px rgba(0,0,0,0.05)}.blog-card .card-image{height:200px;overflow:hidden}.blog-card .card-image img{width:100%;height:100%;object-fit:cover;transition:transform 0.5s ease}.blog-card:hover .card-image img{transform:scale(1.05)}.blog-card .card-content{padding:1.5rem}.blog-card h4{margin-top:0.5rem;font-size:1.15rem;line-height:1.4}.blog-card h4 a:hover{color:var(--color-accent)}.blog-card p{font-size:0.95rem;color:#64748b;margin-bottom:1rem;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}.contact-section{padding:5rem 0;background-color:var(--color-bg-light)}.contact-wrapper{display:grid;grid-template-columns:1fr 1.5fr;gap:4rem;background:var(--color-white);border-radius:var(--radius-lg);overflow:hidden;box-shadow:0 10px 30px rgba(0,0,0,0.05);border:1px solid var(--color-border)}.contact-info{background-color:var(--color-primary);color:var(--color-white);padding:3rem;display:flex;flex-direction:column;justify-content:space-between}.contact-info h3{color:var(--color-white);margin-bottom:1.5rem}.contact-item{display:flex;align-items:flex-start;margin-bottom:1.5rem;gap:1rem}.contact-item i,.contact-item .contact-icon{color:var(--color-accent);font-size:1.5rem;margin-top:0.25rem}.contact-form-container{padding:3rem;position:relative}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:1.5rem}.form-group{margin-bottom:1.5rem}.form-label{display:block;margin-bottom:0.5rem;font-weight:500;color:var(--color-primary)}.form-input,.form-textarea{width:100%;padding:0.75rem 1rem;border:1px solid var(--color-border);border-radius:var(--radius-md);font-family:var(--font-body);font-size:1rem}.form-input:focus,.form-textarea:focus{outline:none;border-color:var(--color-accent);box-shadow:0 0 0 3px rgba(234,88,12,0.1)}.form-textarea{resize:vertical;min-height:150px}.audience-segments{margin-top:2rem}.audience-box{background:rgba(255,255,255,0.05);padding:1.5rem;border-radius:var(--radius-md);margin-bottom:1rem;border-left:3px solid var(--color-accent)}.audience-box h4{color:var(--color-white);font-size:1.1rem;margin-bottom:0.5rem}.audience-box p{font-size:0.9rem;opacity:0.9;margin-bottom:0}.full-width{width:100%}.form-footer{margin-top:2rem}.privacy-note{font-size:0.8rem;color:#64748b;margin-bottom:1rem;line-height:1.4}.form-sent{position:absolute;top:0;left:0;width:100%;height:100%;background:white;z-index:10;display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;padding:2rem}.icon-success{font-size:4rem;color:#10b981;margin-bottom:1rem}.legal-content{background-color:var(--color-white)}.legal-wrapper{display:grid;grid-template-columns:1fr 3fr;gap:4rem}.legal-sidebar{position:sticky;top:calc(var(--header-height)+2rem);height:fit-content}.legal-sidebar ul{list-style:none;border-left:2px solid var(--color-border);padding-left:1rem}.legal-sidebar li{margin-bottom:0.75rem}.legal-sidebar a{color:#64748b;font-weight:500;display:block;transition:transform 0.2s ease}.legal-sidebar a:hover,.legal-sidebar a.active{color:var(--color-accent);transform:translateX(5px)}.legal-text{color:var(--color-secondary)}.legal-text h2{margin-top:3rem;padding-top:1rem;font-size:1.75rem;color:var(--color-primary)}.legal-text ul{margin-bottom:1.5rem;padding-left:1.5rem;list-style-type:disc}.legal-text li{margin-bottom:0.5rem}.last-updated{font-style:italic;color:#64748b;margin-bottom:2rem;border-bottom:1px solid var(--color-border);padding-bottom:1rem}.legal-address{margin-top:3rem;background:var(--color-bg-light);padding:1.5rem;border-radius:var(--radius-md);border-left:4px solid var(--color-primary)}.article-hero{background-size:cover;background-position:center;padding:6rem 0 4rem;color:var(--color-white);margin-top:var(--header-height)}.article-badge{background-color:var(--color-accent);color:white;padding:0.3rem 0.8rem;border-radius:99px;font-weight:600;font-size:0.8rem;text-transform:uppercase;display:inline-block;margin-bottom:1rem}.article-hero h1{color:white;font-size:2.5rem;max-width:800px;line-height:1.3}.article-meta{margin-top:1rem;opacity:0.9;font-size:0.9rem;display:flex;gap:1rem}.article-layout{display:grid;grid-template-columns:2fr 1fr;gap:4rem;margin:4rem 0}.article-body{font-size:1.1rem;color:var(--color-secondary)}.article-body h3{margin-top:2.5rem;color:var(--color-primary)}.article-body p{margin-bottom:1.5rem}.lead{font-size:1.25rem;font-weight:500;color:var(--color-primary);margin-bottom:2rem}.alert-box{background-color:#fef2f2;border-left:4px solid #ef4444;padding:1.5rem;margin:2rem 0;border-radius:var(--radius-md);color:#991b1b}.article-cta-box{background-color:var(--color-bg-light);padding:2rem;border-radius:var(--radius-lg);margin-top:4rem;text-align:center;border:1px solid var(--color-border)}.article-sidebar{position:sticky;top:calc(var(--header-height)+2rem);height:fit-content}.sidebar-widget{background:var(--color-white);padding:2rem;border:1px solid var(--color-border);border-radius:var(--radius-lg);margin-bottom:2rem}.sidebar-widget h4{margin-bottom:1rem;color:var(--color-primary);font-size:1.1rem}.phone-link{font-size:1.5rem;font-weight:700;color:var(--color-accent);display:block;margin-top:0.5rem}.sidebar-links{list-style:none}.sidebar-links li{margin-bottom:0.75rem;border-bottom:1px solid var(--color-bg-light);padding-bottom:0.75rem}.sidebar-links a:hover{color:var(--color-accent)}.site-footer{background-color:var(--color-primary);color:#94a3b8;padding:4rem 0 2rem}.footer-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:3rem;margin-bottom:3rem}.footer-col h4{color:var(--color-white);margin-bottom:1.5rem}.footer-links{list-style:none}.footer-links li{margin-bottom:0.75rem}.footer-links a:hover{color:var(--color-accent)}.footer-bottom{border-top:1px solid #1e293b;padding-top:2rem;text-align:center;font-size:0.875rem}@media (min-width:768px){h1{font-size:3.5rem}h2{font-size:2.5rem}.hero{text-align:left}.hero-actions{justify-content:flex-start}}@media (max-width:768px){.mobile-toggle{display:flex}.desktop-nav{position:absolute;top:var(--header-height);left:0;width:100%;background:var(--color-white);padding:1rem;box-shadow:0 10px 20px rgba(0,0,0,0.1);transform:translateY(-150%);transition:transform 0.3s ease}.desktop-nav.active{transform:translateY(0)}.desktop-nav ul{flex-direction:column;text-align:center}.split-layout{grid-template-columns:1fr;gap:2rem}.split-layout.reverse .split-content{order:1}.page-hero{padding:3rem 1rem}.featured-card{grid-template-columns:1fr}.featured-image img{min-height:250px}.featured-content{padding:1.5rem}.contact-wrapper{grid-template-columns:1fr}.form-grid{grid-template-columns:1fr}.contact-info{padding:2rem}.legal-wrapper{grid-template-columns:1fr}.legal-sidebar{display:none}.article-layout{grid-template-columns:1fr}.article-hero h1{font-size:2rem}}