:root{--red:#9B1C31;--red-dark:#7d1527;--ink:#202428;--bg:#FAF9F6;--grey:#E7E5E2;--muted:#575c61;--white:#fff;--r:8px}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:400 1.0625rem/1.65 Inter,system-ui,-apple-system,"Segoe UI",Roboto,sans-serif}
h1,h2,h3,.brand{font-family:Manrope,Inter,system-ui,sans-serif;color:var(--ink);line-height:1.2;margin:0 0 .6em;letter-spacing:-.01em}
h1{font-size:clamp(2rem,5vw,3.25rem);font-weight:800}
h2{font-size:clamp(1.6rem,3.2vw,2.25rem);font-weight:700}
h3{font-size:1.25rem;font-weight:700}
p{margin:0 0 1em}
a{color:var(--red)}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--red);outline-offset:2px}
.container{width:min(1120px,100% - 2.5rem);margin-inline:auto}
.narrow{max-width:760px}
.center{text-align:center}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.skip{position:absolute;left:-999px;top:0;background:var(--ink);color:#fff;padding:.75rem 1rem;z-index:100}
.skip:focus{left:0}
.muted{color:var(--muted)}
.eyebrow{font:600 .8rem/1 Inter,sans-serif;letter-spacing:.14em;text-transform:uppercase;color:var(--red);margin-bottom:1rem}
.lead{font-size:1.2rem;color:var(--muted)}
/* header */
.site-header{background:var(--bg);border-bottom:1px solid var(--grey);position:sticky;top:0;z-index:50}
.bar{display:flex;align-items:center;justify-content:space-between;min-height:76px;gap:1rem}
.brand{display:inline-flex;align-items:center;gap:.55rem;text-decoration:none;color:var(--ink);margin:0}
.leaf{color:var(--red);flex:none}
.brand-text{font-size:1.25rem;font-weight:800;white-space:nowrap}
.brand-sub{font-weight:500;color:var(--muted)}
.nav{display:flex;align-items:center;gap:1.75rem}
.nav ul{display:flex;gap:1.75rem;list-style:none;margin:0;padding:0}
.nav ul a{color:var(--ink);text-decoration:none;font-weight:500;padding:.5rem 0;border-bottom:2px solid transparent}
.nav ul a:hover,.nav ul a[aria-current]{border-color:var(--red)}
.menu-btn{display:none;width:48px;height:48px;border:1px solid var(--grey);background:var(--white);border-radius:var(--r);cursor:pointer;position:relative}
.bars,.bars::before,.bars::after{position:absolute;left:13px;width:20px;height:2px;background:var(--ink);content:"";transition:transform .2s}
.bars{top:23px}.bars::before{left:0;top:-6px}.bars::after{left:0;top:6px}
.menu-btn[aria-expanded=true] .bars{background:transparent}
.menu-btn[aria-expanded=true] .bars::before{transform:translateY(6px) rotate(45deg)}
.menu-btn[aria-expanded=true] .bars::after{transform:translateY(-6px) rotate(-45deg)}
/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:.8rem 1.6rem;border-radius:var(--r);font:600 1rem/1.2 Inter,sans-serif;text-decoration:none;border:2px solid var(--red);cursor:pointer;transition:background .15s,color .15s;text-align:center}
.btn-primary{background:var(--red);color:#fff}
.btn-primary:hover{background:var(--red-dark);border-color:var(--red-dark)}
.btn-outline{background:transparent;color:var(--red)}
.btn-outline:hover{background:var(--red);color:#fff}
.actions{display:flex;flex-wrap:wrap;gap:.9rem;margin-top:1.75rem}
.center-actions{justify-content:center}
/* sections */
.section{padding:clamp(3.5rem,8vw,6rem) 0}
.alt{background:var(--white);border-block:1px solid var(--grey)}
.section-head{max-width:700px;margin-bottom:2.5rem}
.page-title{padding:clamp(3rem,7vw,5rem) 0 1rem}
.hero{padding:clamp(3rem,8vw,6.5rem) 0}
.hero-grid{display:grid;grid-template-columns:1.5fr 1fr;gap:clamp(2rem,6vw,5rem);align-items:center}
.hero-card{background:var(--white);border:1px solid var(--grey);border-radius:var(--r);padding:2rem;box-shadow:0 1px 2px rgba(32,36,40,.05)}
.card-kicker{font:600 .8rem/1 Inter,sans-serif;letter-spacing:.14em;text-transform:uppercase;color:var(--red);margin-bottom:1.25rem}
dl{margin:0}dl div{padding:.9rem 0;border-top:1px solid var(--grey)}dl div:first-child{border-top:0;padding-top:0}
dt{font-size:.85rem;color:var(--muted)}dd{margin:0;font-weight:600}
.grid-2{display:grid;grid-template-columns:repeat(2,1fr);gap:1.75rem}
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:1.75rem}
.card{background:var(--bg);border:1px solid var(--grey);border-radius:var(--r);padding:2rem;display:flex;flex-direction:column;align-items:flex-start;box-shadow:0 1px 2px rgba(32,36,40,.04)}
.alt .card{background:var(--bg)}
.card .btn{margin-top:auto}
.ticks{list-style:none;padding:0;margin:0 0 1.75rem}
.ticks li{padding-left:1.6rem;position:relative;margin-bottom:.4rem}
.ticks li::before{content:"";position:absolute;left:0;top:.7em;width:.7rem;height:2px;background:var(--red)}
.split{display:grid;grid-template-columns:1fr 1fr;gap:clamp(2rem,6vw,5rem);align-items:center}
.trust{list-style:none;margin:0;padding:0}
.trust li{padding:1.25rem 0;border-top:1px solid var(--grey)}
.trust li:last-child{border-bottom:1px solid var(--grey)}
.trust strong{display:block;font-family:Manrope,sans-serif;font-size:1.1rem}
.trust span{color:var(--muted)}
.contact-box{font-style:normal;background:var(--white);border:1px solid var(--grey);border-radius:var(--r);padding:1.75rem;line-height:1.9}
.contact-box a,address a{display:block;font-weight:600}
.svc-list{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(2,1fr);gap:0 3rem}
.svc-list li{padding:1.25rem 0;border-top:1px solid var(--grey)}
.svc-list h3{font-size:1.1rem;margin-bottom:.3rem}
.svc-list p{margin:0;color:var(--muted)}
.band{background:var(--ink);color:#fff;padding:clamp(3.5rem,7vw,5rem) 0}
.band h2{color:#fff}.band p{color:#d9d6d2}
.band .btn-primary{background:var(--red);border-color:#fff}
.cpa-name{font-size:1.75rem;margin-bottom:.2rem}.cpa-cred{display:inline-block;font:700 .85rem/1 Manrope,sans-serif;letter-spacing:.12em;color:var(--red);border:1px solid var(--red);border-radius:4px;padding:.35rem .6rem;margin-bottom:1.25rem}
.form-note{font-size:.95rem;color:var(--muted);margin:1rem 0 0}.form-note a{display:inline}
.portrait{aspect-ratio:4/5;max-width:380px;width:100%;background:var(--grey);border-radius:var(--r);display:grid;place-items:center;border:1px solid #d6d3cf}
.portrait span{font:800 5rem/1 Manrope,sans-serif;color:var(--red)}
/* contact */
.contact-grid{display:grid;grid-template-columns:1fr 1.1fr;gap:clamp(2rem,6vw,5rem);align-items:start}
.mt{margin-top:2.5rem}
.form{background:var(--white);border:1px solid var(--grey);border-radius:var(--r);padding:clamp(1.5rem,4vw,2.25rem)}
.field{margin-bottom:1.25rem}
label{display:block;font-weight:600;margin-bottom:.4rem}
.opt{font-weight:400;color:var(--muted)}
input,select,textarea{width:100%;font:inherit;color:var(--ink);background:var(--bg);border:1px solid #bdb9b4;border-radius:var(--r);padding:.8rem .9rem;min-height:50px}
textarea{resize:vertical}
input[aria-invalid=true],select[aria-invalid=true],textarea[aria-invalid=true]{border-color:#b00020;border-width:2px}
.err{color:#b00020;font-size:.95rem;margin:.4rem 0 0;font-weight:500}
.status{padding:1rem 1.1rem;border-radius:var(--r);margin-bottom:1.25rem;font-weight:500}
.status.ok{background:#e9f4ec;color:#14532d;border:1px solid #9fcdae}
.status.bad{background:#fbeaec;color:#7a0f1f;border:1px solid #e3a3ac}
.hp{position:absolute;left:-9999px}
.form .btn{width:100%}
/* footer */
.site-footer{background:var(--white);border-top:1px solid var(--grey);padding-top:3.5rem}
.foot{display:grid;grid-template-columns:1.4fr 1fr 1.2fr;gap:2.5rem;padding-bottom:2.5rem}
.foot-h{font-size:.85rem;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);font-weight:700}
.plain{list-style:none;margin:0;padding:0}.plain li{margin-bottom:.5rem}
.plain a{color:var(--ink);text-decoration:none}.plain a:hover{color:var(--red)}
address{font-style:normal}
.legal{border-top:1px solid var(--grey);padding:1.25rem 0;color:var(--muted);font-size:.95rem}.legal p{margin:0}
/* responsive */
@media(max-width:900px){
 .hero-grid,.split,.contact-grid,.grid-2,.grid-3,.svc-list,.foot{grid-template-columns:1fr}
 .cpa-name{font-size:1.75rem;margin-bottom:.2rem}.cpa-cred{display:inline-block;font:700 .85rem/1 Manrope,sans-serif;letter-spacing:.12em;color:var(--red);border:1px solid var(--red);border-radius:4px;padding:.35rem .6rem;margin-bottom:1.25rem}
.form-note{font-size:.95rem;color:var(--muted);margin:1rem 0 0}.form-note a{display:inline}
.portrait{max-width:260px}
}
@media(max-width:820px){
 .menu-btn{display:block}
 .nav{display:none;position:absolute;left:0;right:0;top:100%;background:var(--bg);border-bottom:1px solid var(--grey);flex-direction:column;align-items:stretch;gap:0;padding:.5rem 1.25rem 1.5rem}
 .nav.open{display:flex}
 .nav ul{flex-direction:column;gap:0}
 .nav ul a{display:block;padding:1rem 0;border-bottom:1px solid var(--grey)}
 .nav-cta{margin-top:1.25rem}
}
@media(max-width:480px){.actions .btn{width:100%}.brand-text{font-size:1.1rem}}
@media(prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}