/*
Theme Name: Poojari & Associates
Theme URI: https://poojariassociates.com
Author: Poojari & Associates
Author URI: https://poojariassociates.com
Description: Professional WordPress theme for Poojari & Associates, Chartered Accountants, Bangalore. FRN: 005754S | Est. 1992 | 33+ Years Experience.
Version: 1.0.0
License: GNU General Public License v2 or later
License URI: http://www.gnu.org/licenses/gpl-2.0.html
Text Domain: poojari-associates
Tags: business, professional, accounting, tax, chartered-accountant
*/

/* =============================================
   CSS CUSTOM PROPERTIES
   ============================================= */
:root {
  --navy:    #0b1f3a;
  --navy2:   #142a4e;
  --blue:    #1a4a8a;
  --gold:    #b8882a;
  --gold2:   #d4a843;
  --gold-lt: #f0cc7a;
  --cream:   #fdf9f3;
  --white:   #ffffff;
  --text:    #1c2b3a;
  --muted:   #5c6f82;
  --border:  #dde6ef;
  --light:   #f4f8fc;
  --green:   #1a6e3e;
  --red:     #b03030;
  --font-head: 'Playfair Display', Georgia, serif;
  --font-body: 'Inter', 'Segoe UI', sans-serif;
  --shadow:  0 4px 24px rgba(11,31,58,.10);
  --radius:  8px;
}

/* =============================================
   RESET & BASE
   ============================================= */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; font-size: 16px; }
body {
  font-family: var(--font-body);
  background: var(--white);
  color: var(--text);
  line-height: 1.7;
  overflow-x: hidden;
}
a { color: var(--blue); text-decoration: none; transition: color .2s; }
a:hover { color: var(--gold); }
img { max-width: 100%; height: auto; display: block; }
ul { list-style: none; }
h1,h2,h3,h4,h5,h6 { font-family: var(--font-head); color: var(--navy); line-height: 1.2; }

/* =============================================
   UTILITIES
   ============================================= */
.container { max-width: 1180px; margin: 0 auto; padding: 0 24px; }
.section-pad { padding: 72px 0; }
.light-bg { background: var(--light); }
.cream-bg { background: var(--cream); }
.navy-bg  { background: var(--navy); }
.text-center { text-align: center; }
.text-gold  { color: var(--gold); }
.text-white { color: var(--white); }
.text-muted { color: var(--muted); }

.section-label {
  display: inline-block;
  font-size: .72rem;
  font-weight: 700;
  letter-spacing: .13em;
  text-transform: uppercase;
  color: var(--gold);
  margin-bottom: 10px;
}
.section-title {
  font-family: var(--font-head);
  font-size: clamp(1.7rem, 3vw, 2.5rem);
  font-weight: 700;
  color: var(--navy);
  margin-bottom: 14px;
  line-height: 1.2;
}
.section-desc {
  font-size: .97rem;
  color: var(--muted);
  max-width: 620px;
  line-height: 1.8;
}
.section-desc.center { margin: 0 auto; }
.section-head { margin-bottom: 48px; }
.section-head.center { text-align: center; }

/* BUTTONS */
.btn {
  display: inline-block;
  padding: 12px 28px;
  border-radius: var(--radius);
  font-weight: 700;
  font-size: .92rem;
  cursor: pointer;
  transition: all .2s;
  border: 2px solid transparent;
  text-decoration: none;
  letter-spacing: .01em;
}
.btn-primary   { background: var(--gold);  color: var(--white); border-color: var(--gold); }
.btn-primary:hover { background: var(--gold2); border-color: var(--gold2); color: var(--white); }
.btn-outline   { background: transparent; color: var(--navy);  border-color: var(--navy); }
.btn-outline:hover { background: var(--navy); color: var(--white); }
.btn-outline-white { background: transparent; color: var(--white); border-color: rgba(255,255,255,.5); }
.btn-outline-white:hover { background: var(--white); color: var(--navy); }
.btn-sm { padding: 8px 18px; font-size: .82rem; }

/* CARDS */
.card {
  background: var(--white);
  border-radius: 12px;
  border: 1.5px solid var(--border);
  padding: 28px 24px;
  transition: box-shadow .25s, transform .25s, border-color .25s;
}
.card:hover {
  box-shadow: var(--shadow);
  transform: translateY(-4px);
  border-color: var(--gold);
}

/* GRID HELPERS */
.grid-2 { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.grid-3 { display: grid; grid-template-columns: repeat(3,1fr); gap: 24px; }
.grid-4 { display: grid; grid-template-columns: repeat(4,1fr); gap: 20px; }
.grid-auto { display: grid; grid-template-columns: repeat(auto-fit, minmax(260px,1fr)); gap: 22px; }

/* =============================================
   TOPBAR
   ============================================= */
.topbar {
  background: var(--navy);
  padding: 7px 0;
  font-size: .76rem;
  color: #99b0c8;
}
.topbar .container {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 6px;
}
.topbar a { color: var(--gold2); }
.topbar a:hover { color: var(--white); }
.topbar-right { display: flex; gap: 18px; align-items: center; }
.topbar-right span { display: flex; align-items: center; gap: 5px; }

/* =============================================
   HEADER / NAVIGATION
   ============================================= */
.site-header {
  background: var(--white);
  border-bottom: 3px solid var(--gold);
  position: sticky;
  top: 0;
  z-index: 500;
  box-shadow: 0 2px 20px rgba(11,31,58,.08);
}
.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 14px 0;
}
.site-logo { display: flex; align-items: center; gap: 14px; }
.logo-icon {
  width: 52px; height: 52px;
  background: var(--navy);
  border-radius: 10px;
  display: flex; align-items: center; justify-content: center;
  font-family: var(--font-head);
  color: var(--gold);
  font-size: 1.6rem;
  font-weight: 700;
}
.logo-text .firm-name {
  font-family: var(--font-head);
  font-size: 1.2rem;
  font-weight: 700;
  color: var(--navy);
  line-height: 1.1;
}
.logo-text .firm-sub {
  font-size: .65rem;
  color: var(--muted);
  text-transform: uppercase;
  letter-spacing: .07em;
}

/* MAIN NAV */
.main-nav { display: flex; align-items: center; gap: 6px; }
.main-nav a {
  font-size: .87rem;
  font-weight: 600;
  color: var(--navy);
  padding: 8px 12px;
  border-radius: 6px;
  transition: all .2s;
}
.main-nav a:hover, .main-nav a.current { color: var(--gold); background: rgba(184,136,42,.08); }
.nav-cta { margin-left: 8px; }

/* DROPDOWN */
.has-dropdown { position: relative; }
.has-dropdown > a::after { content: ' ▾'; font-size: .7rem; }
.dropdown-menu {
  display: none;
  position: absolute;
  top: calc(100% + 8px);
  left: 0;
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: 10px;
  min-width: 240px;
  padding: 8px;
  box-shadow: 0 12px 40px rgba(11,31,58,.12);
  z-index: 100;
}
.has-dropdown:hover .dropdown-menu { display: block; }
.dropdown-menu a {
  display: block;
  padding: 9px 14px;
  font-size: .84rem;
  color: var(--text);
  border-radius: 6px;
}
.dropdown-menu a:hover { background: var(--light); color: var(--navy); }

/* MOBILE TOGGLE */
.nav-toggle {
  display: none;
  background: none;
  border: none;
  cursor: pointer;
  padding: 6px;
  flex-direction: column;
  gap: 5px;
}
.nav-toggle span {
  display: block;
  width: 24px; height: 2px;
  background: var(--navy);
  border-radius: 2px;
  transition: all .3s;
}

/* =============================================
   HERO
   ============================================= */
.hero {
  background: linear-gradient(140deg, var(--navy) 0%, #162e50 55%, #1a3f6e 100%);
  color: var(--white);
  padding: 80px 0 70px;
  position: relative;
  overflow: hidden;
}
.hero::before {
  content: '';
  position: absolute; top: -80px; right: -80px;
  width: 500px; height: 500px; border-radius: 50%;
  background: radial-gradient(circle, rgba(212,168,67,.15) 0%, transparent 65%);
}
.hero::after {
  content: '';
  position: absolute; bottom: -100px; left: -60px;
  width: 380px; height: 380px; border-radius: 50%;
  background: radial-gradient(circle, rgba(212,168,67,.08) 0%, transparent 65%);
}
.hero-grid {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 60px;
  align-items: center;
  position: relative;
  z-index: 1;
}
.hero-badge {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  background: rgba(212,168,67,.18);
  border: 1px solid rgba(212,168,67,.4);
  color: var(--gold-lt);
  font-size: .72rem;
  font-weight: 700;
  letter-spacing: .1em;
  text-transform: uppercase;
  padding: 5px 14px;
  border-radius: 100px;
  margin-bottom: 20px;
}
.hero h1 {
  font-family: var(--font-head);
  font-size: clamp(2.1rem, 4vw, 3.4rem);
  font-weight: 700;
  color: var(--white);
  line-height: 1.12;
  margin-bottom: 10px;
}
.hero-subtitle {
  font-size: 1.1rem;
  color: var(--gold-lt);
  margin-bottom: 16px;
  font-family: var(--font-head);
}
.hero-frn {
  font-size: .82rem;
  color: #8aadcc;
  margin-bottom: 20px;
}
.hero-desc {
  font-size: 1rem;
  color: #9ab4cc;
  line-height: 1.78;
  margin-bottom: 32px;
  max-width: 520px;
}
.hero-actions { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 44px; }
.hero-stats {
  display: flex;
  gap: 0;
  background: rgba(255,255,255,.07);
  border: 1px solid rgba(255,255,255,.12);
  border-radius: 12px;
  overflow: hidden;
  max-width: 480px;
}
.hero-stat {
  flex: 1;
  padding: 16px 18px;
  border-right: 1px solid rgba(255,255,255,.1);
  text-align: center;
}
.hero-stat:last-child { border-right: none; }
.hero-stat .num {
  font-family: var(--font-head);
  font-size: 1.9rem;
  font-weight: 700;
  color: var(--white);
  line-height: 1;
}
.hero-stat .lbl { font-size: .7rem; color: #7a9ab8; margin-top: 4px; }
.hero-icai-box {
  background: rgba(255,255,255,.08);
  border: 1px solid rgba(255,255,255,.15);
  border-radius: 14px;
  padding: 28px 24px;
  text-align: center;
  min-width: 180px;
}
.hero-icai-box .icai-logo {
  font-family: var(--font-head);
  font-size: 2.2rem;
  font-weight: 700;
  color: var(--gold2);
  margin-bottom: 8px;
}
.hero-icai-box p { font-size: .78rem; color: #9ab4cc; line-height: 1.6; }
.hero-phone {
  margin-top: 20px;
  display: flex;
  align-items: center;
  gap: 8px;
  color: var(--gold-lt);
  font-size: .9rem;
  font-weight: 600;
  text-decoration: none;
}
.hero-phone:hover { color: var(--white); }
.hero-location { font-size: .8rem; color: #8aadcc; margin-top: 8px; }

/* =============================================
   SERVICES SECTION
   ============================================= */
.services-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(270px,1fr));
  gap: 20px;
}
.service-card {
  background: var(--white);
  border-radius: 12px;
  border: 1.5px solid var(--border);
  padding: 26px 22px;
  position: relative;
  overflow: hidden;
  transition: box-shadow .25s, transform .25s, border-color .25s;
  text-decoration: none;
  display: block;
  color: var(--text);
}
.service-card::after {
  content: '';
  position: absolute; bottom: 0; left: 0; right: 0; height: 3px;
  background: linear-gradient(90deg, var(--gold), var(--gold2));
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .3s;
}
.service-card:hover {
  box-shadow: 0 12px 40px rgba(11,31,58,.12);
  transform: translateY(-4px);
  border-color: var(--gold);
  color: var(--text);
}
.service-card:hover::after { transform: scaleX(1); }
.service-icon {
  width: 50px; height: 50px;
  background: linear-gradient(135deg, var(--navy), var(--blue));
  border-radius: 10px;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.4rem;
  margin-bottom: 16px;
}
.service-card h3 {
  font-family: var(--font-head);
  font-size: 1.08rem;
  color: var(--navy);
  margin-bottom: 8px;
}
.service-card p { font-size: .84rem; color: var(--muted); line-height: 1.68; }
.service-arrow {
  font-size: .8rem;
  color: var(--gold);
  font-weight: 700;
  margin-top: 14px;
  display: inline-block;
}

/* =============================================
   QUICK LINKS BAND
   ============================================= */
.quick-links-band { background: var(--navy); padding: 0; }
.quick-links-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
}
.quick-link-item {
  display: block;
  padding: 30px 28px;
  border-right: 1px solid rgba(255,255,255,.1);
  color: var(--white);
  text-decoration: none;
  transition: background .2s;
}
.quick-link-item:last-child { border-right: none; }
.quick-link-item:hover { background: rgba(255,255,255,.06); color: var(--white); }
.quick-link-item h4 {
  font-family: var(--font-head);
  font-size: 1rem;
  color: var(--gold2);
  margin-bottom: 5px;
}
.quick-link-item p { font-size: .82rem; color: #8aadcc; line-height: 1.55; }
.quick-link-item .ql-icon { font-size: 1.4rem; margin-bottom: 10px; }

/* =============================================
   INDUSTRIES
   ============================================= */
.industries-grid {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  justify-content: center;
}
.industry-tag {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: 100px;
  padding: 10px 20px;
  font-size: .88rem;
  font-weight: 600;
  color: var(--navy);
  transition: all .2s;
}
.industry-tag:hover {
  background: var(--navy);
  border-color: var(--navy);
  color: var(--white);
}

/* =============================================
   OFFICES
   ============================================= */
.offices-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.office-card {
  background: var(--white);
  border-radius: 12px;
  border: 1.5px solid var(--border);
  padding: 28px 24px;
}
.office-card.head-office { border-color: var(--gold); }
.office-badge {
  display: inline-block;
  font-size: .68rem;
  font-weight: 700;
  letter-spacing: .1em;
  text-transform: uppercase;
  background: var(--navy);
  color: var(--gold2);
  padding: 3px 12px;
  border-radius: 100px;
  margin-bottom: 12px;
}
.office-card h3 {
  font-family: var(--font-head);
  font-size: 1.1rem;
  color: var(--navy);
  margin-bottom: 14px;
}
.office-detail {
  display: flex;
  gap: 10px;
  align-items: flex-start;
  font-size: .86rem;
  color: var(--muted);
  margin-bottom: 10px;
  line-height: 1.55;
}
.office-detail .icon { min-width: 18px; color: var(--gold); font-size: 1rem; }
.office-phones { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 12px; }
.phone-chip {
  background: var(--light);
  border: 1px solid var(--border);
  border-radius: 100px;
  padding: 4px 12px;
  font-size: .78rem;
  font-weight: 600;
  color: var(--navy);
  text-decoration: none;
  transition: all .2s;
}
.phone-chip:hover { background: var(--navy); color: var(--white); border-color: var(--navy); }

/* =============================================
   RESOURCES / BLOG
   ============================================= */
.resources-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(290px,1fr));
  gap: 22px;
}
.resource-card {
  background: var(--white);
  border-radius: 12px;
  border: 1.5px solid var(--border);
  padding: 24px 22px;
  transition: box-shadow .25s, transform .25s;
}
.resource-card:hover {
  box-shadow: var(--shadow);
  transform: translateY(-3px);
}
.resource-meta {
  display: flex;
  align-items: center;
  gap: 10px;
  margin-bottom: 12px;
}
.resource-tag {
  font-size: .68rem;
  font-weight: 700;
  letter-spacing: .08em;
  text-transform: uppercase;
  padding: 3px 10px;
  border-radius: 100px;
}
.tag-gst    { background: #e6f4ea; color: #1a6e3e; }
.tag-it     { background: #e8f0fb; color: #1a4a8a; }
.tag-company{ background: #fef3e2; color: #8a5200; }
.tag-tds    { background: #f4e8fb; color: #6a1a8a; }
.tag-llp    { background: #fce8e8; color: #8a1a1a; }
.resource-date { font-size: .76rem; color: var(--muted); }
.resource-card h3 {
  font-family: var(--font-head);
  font-size: 1rem;
  color: var(--navy);
  margin-bottom: 8px;
  line-height: 1.4;
}
.resource-card p { font-size: .82rem; color: var(--muted); line-height: 1.65; }
.resource-link {
  display: inline-block;
  margin-top: 14px;
  font-size: .8rem;
  font-weight: 700;
  color: var(--gold);
}
.resource-link:hover { color: var(--navy); }

/* =============================================
   CTA BAND
   ============================================= */
.cta-band {
  background: linear-gradient(135deg, var(--gold) 0%, #8c6418 100%);
  padding: 64px 0;
  text-align: center;
}
.cta-band h2 {
  font-family: var(--font-head);
  font-size: clamp(1.7rem,3vw,2.6rem);
  color: var(--white);
  margin-bottom: 14px;
}
.cta-band p { color: rgba(255,255,255,.87); margin-bottom: 30px; font-size: .97rem; }
.cta-actions { display: flex; gap: 14px; justify-content: center; flex-wrap: wrap; }

/* =============================================
   ABOUT PAGE
   ============================================= */
.page-hero {
  background: linear-gradient(140deg, var(--navy) 0%, #1a3f6e 100%);
  padding: 60px 0;
  color: var(--white);
  position: relative;
  overflow: hidden;
}
.page-hero::before {
  content: '';
  position: absolute; top: -50px; right: -50px;
  width: 300px; height: 300px; border-radius: 50%;
  background: radial-gradient(circle, rgba(212,168,67,.15) 0%, transparent 65%);
}
.page-hero .container { position: relative; z-index: 1; }
.page-hero h1 {
  font-family: var(--font-head);
  font-size: clamp(2rem,3.5vw,3rem);
  color: var(--white);
  margin-bottom: 10px;
}
.page-hero .page-badge {
  display: inline-block;
  background: rgba(212,168,67,.2);
  border: 1px solid rgba(212,168,67,.4);
  color: var(--gold-lt);
  font-size: .75rem;
  font-weight: 700;
  letter-spacing: .1em;
  text-transform: uppercase;
  padding: 4px 14px;
  border-radius: 100px;
  margin-bottom: 16px;
}
.page-hero p { color: #9ab4cc; font-size: .97rem; max-width: 540px; }

/* FIRM OVERVIEW */
.firm-overview-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 52px; align-items: center; }
.firm-facts {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 16px;
  margin-top: 28px;
}
.fact-box {
  background: var(--light);
  border: 1.5px solid var(--border);
  border-radius: 10px;
  padding: 18px 16px;
}
.fact-box .fact-val {
  font-family: var(--font-head);
  font-size: 1.3rem;
  font-weight: 700;
  color: var(--navy);
  margin-bottom: 4px;
}
.fact-box .fact-label { font-size: .78rem; color: var(--muted); }
.vision-box {
  background: linear-gradient(135deg, var(--navy), var(--blue));
  border-radius: 16px;
  padding: 36px;
  color: var(--white);
}
.vision-box h3 {
  font-family: var(--font-head);
  font-size: 1.3rem;
  color: var(--gold2);
  margin-bottom: 14px;
}
.vision-box p { color: #9ab4cc; line-height: 1.8; font-size: .92rem; }

/* VALUES */
.values-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px,1fr));
  gap: 22px;
}
.value-card {
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: 12px;
  padding: 28px 22px;
  position: relative;
  transition: box-shadow .25s, transform .25s;
}
.value-card:hover { box-shadow: var(--shadow); transform: translateY(-4px); }
.value-num {
  font-family: var(--font-head);
  font-size: 2.5rem;
  font-weight: 700;
  color: rgba(184,136,42,.2);
  line-height: 1;
  margin-bottom: 10px;
}
.value-card h4 {
  font-family: var(--font-head);
  font-size: 1.05rem;
  color: var(--navy);
  margin-bottom: 8px;
}
.value-card p { font-size: .84rem; color: var(--muted); line-height: 1.68; }

/* PARTNERS */
.partners-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(300px,1fr));
  gap: 22px;
}
.partner-card {
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: 12px;
  padding: 26px 22px;
  transition: box-shadow .25s, transform .25s;
}
.partner-card:hover { box-shadow: var(--shadow); transform: translateY(-3px); }
.partner-avatar {
  width: 60px; height: 60px;
  background: linear-gradient(135deg, var(--navy), var(--blue));
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  font-family: var(--font-head);
  color: var(--gold2);
  font-size: 1.4rem;
  font-weight: 700;
  margin-bottom: 14px;
}
.partner-card h4 {
  font-family: var(--font-head);
  font-size: 1.05rem;
  color: var(--navy);
  margin-bottom: 3px;
}
.partner-role { font-size: .78rem; font-weight: 600; color: var(--gold); margin-bottom: 8px; }
.partner-meta { font-size: .78rem; color: var(--muted); margin-bottom: 4px; }
.partner-exp {
  display: inline-block;
  font-size: .72rem;
  font-weight: 700;
  background: var(--light);
  border: 1px solid var(--border);
  color: var(--navy);
  padding: 3px 10px;
  border-radius: 100px;
  margin-top: 8px;
}
.partner-card p { font-size: .82rem; color: var(--muted); line-height: 1.65; margin-top: 10px; }

/* DEPARTMENTS */
.dept-grid {
  display: grid;
  grid-template-columns: repeat(3,1fr);
  gap: 22px;
}
.dept-card {
  background: var(--navy);
  border-radius: 12px;
  padding: 28px 22px;
  color: var(--white);
}
.dept-card h4 {
  font-family: var(--font-head);
  font-size: 1.05rem;
  color: var(--gold2);
  margin-bottom: 10px;
}
.dept-card p { font-size: .84rem; color: #8aadcc; line-height: 1.65; }

/* =============================================
   SERVICES PAGE
   ============================================= */
.services-page-grid {
  display: grid;
  grid-template-columns: 280px 1fr;
  gap: 36px;
  align-items: start;
}
.services-sidebar {
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: 12px;
  padding: 6px;
  position: sticky;
  top: 100px;
}
.sidebar-service-link {
  display: flex;
  align-items: center;
  gap: 10px;
  padding: 11px 14px;
  border-radius: 8px;
  font-size: .88rem;
  font-weight: 600;
  color: var(--navy);
  transition: all .2s;
  text-decoration: none;
}
.sidebar-service-link:hover,
.sidebar-service-link.active {
  background: var(--navy);
  color: var(--white);
}
.sidebar-service-link .s-icon { font-size: 1.1rem; }
.service-detail-card {
  background: var(--white);
  border-radius: 14px;
  border: 1.5px solid var(--border);
  padding: 36px 32px;
  margin-bottom: 24px;
}
.service-detail-card h2 {
  font-family: var(--font-head);
  font-size: 1.7rem;
  color: var(--navy);
  margin-bottom: 14px;
}
.service-detail-card p { font-size: .92rem; color: var(--muted); line-height: 1.8; margin-bottom: 14px; }
.service-features { list-style: none; display: flex; flex-direction: column; gap: 9px; }
.service-features li {
  display: flex; align-items: flex-start; gap: 10px;
  font-size: .88rem; color: var(--text); line-height: 1.6;
}
.service-features li::before {
  content: '✓';
  color: var(--green);
  font-weight: 800;
  font-size: .9rem;
  min-width: 16px;
  margin-top: 2px;
}

/* =============================================
   CONTACT PAGE
   ============================================= */
.contact-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 44px; }
.contact-info h2 {
  font-family: var(--font-head);
  font-size: 1.8rem;
  color: var(--navy);
  margin-bottom: 14px;
}
.contact-info p { color: var(--muted); line-height: 1.78; margin-bottom: 28px; }
.contact-detail-items { display: flex; flex-direction: column; gap: 18px; }
.contact-detail-item { display: flex; gap: 14px; align-items: flex-start; }
.cd-icon {
  width: 44px; height: 44px; min-width: 44px;
  background: var(--light);
  border: 1.5px solid var(--border);
  border-radius: 10px;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.1rem;
  color: var(--gold);
}
.cd-label { font-size: .72rem; font-weight: 700; text-transform: uppercase; letter-spacing: .07em; color: var(--gold); margin-bottom: 3px; }
.cd-value { font-size: .88rem; color: var(--muted); line-height: 1.6; }
.cd-value a { color: var(--muted); }
.cd-value a:hover { color: var(--gold); }

/* CONTACT FORM */
.contact-form-wrap {
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: 14px;
  padding: 32px 28px;
  box-shadow: var(--shadow);
}
.contact-form-wrap h3 {
  font-family: var(--font-head);
  font-size: 1.3rem;
  color: var(--navy);
  margin-bottom: 6px;
}
.contact-form-wrap .form-sub { font-size: .8rem; color: var(--muted); margin-bottom: 22px; }
.form-group { margin-bottom: 16px; }
.form-group label {
  display: block;
  font-size: .75rem;
  font-weight: 700;
  color: var(--muted);
  margin-bottom: 5px;
  text-transform: uppercase;
  letter-spacing: .05em;
}
.form-group input,
.form-group select,
.form-group textarea {
  width: 100%;
  padding: 11px 14px;
  border: 1.5px solid var(--border);
  border-radius: 7px;
  font-family: var(--font-body);
  font-size: .9rem;
  color: var(--text);
  background: var(--light);
  outline: none;
  transition: border-color .2s, background .2s;
}
.form-group input:focus,
.form-group select:focus,
.form-group textarea:focus {
  border-color: var(--gold);
  background: var(--white);
}
.form-group textarea { resize: vertical; min-height: 100px; }
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.form-submit {
  width: 100%;
  background: var(--navy);
  color: var(--white);
  border: none;
  padding: 13px;
  border-radius: 8px;
  font-family: var(--font-body);
  font-weight: 700;
  font-size: .95rem;
  cursor: pointer;
  transition: background .2s;
  margin-top: 6px;
}
.form-submit:hover { background: var(--gold); }

/* =============================================
   COMPLIANCE CALENDAR PAGE
   ============================================= */
.compliance-table {
  width: 100%;
  border-collapse: collapse;
  font-size: .86rem;
}
.compliance-table th {
  background: var(--navy);
  color: var(--white);
  padding: 12px 16px;
  text-align: left;
  font-weight: 600;
}
.compliance-table td {
  padding: 11px 16px;
  border-bottom: 1px solid var(--border);
  color: var(--text);
  vertical-align: top;
}
.compliance-table tr:nth-child(even) td { background: var(--light); }
.compliance-table tr:hover td { background: rgba(184,136,42,.06); }
.comp-badge {
  display: inline-block;
  font-size: .68rem;
  font-weight: 700;
  padding: 2px 9px;
  border-radius: 100px;
}
.comp-it  { background: #e8f0fb; color: #1a4a8a; }
.comp-gst { background: #e6f4ea; color: #1a6e3e; }
.comp-roc { background: #fef3e2; color: #8a5200; }
.comp-tds { background: #f4e8fb; color: #6a1a8a; }

/* =============================================
   FOOTER
   ============================================= */
.site-footer { background: var(--navy); color: var(--white); padding: 60px 0 0; }
.footer-grid {
  display: grid;
  grid-template-columns: 1.5fr 1fr 1fr 1.5fr;
  gap: 36px;
  padding-bottom: 40px;
  border-bottom: 1px solid rgba(255,255,255,.1);
}
.footer-col h4 {
  font-family: var(--font-head);
  font-size: 1rem;
  color: var(--gold2);
  margin-bottom: 18px;
}
.footer-firm-name {
  font-family: var(--font-head);
  font-size: 1.15rem;
  color: var(--white);
  margin-bottom: 4px;
}
.footer-firm-sub { font-size: .72rem; color: #7a9ab8; text-transform: uppercase; letter-spacing: .07em; margin-bottom: 12px; }
.footer-frn { font-size: .78rem; color: #7a9ab8; margin-bottom: 12px; }
.footer-desc { font-size: .82rem; color: #7a9ab8; line-height: 1.7; }
.footer-links { display: flex; flex-direction: column; gap: 9px; }
.footer-links a { font-size: .84rem; color: #9ab4cc; transition: color .2s; }
.footer-links a:hover { color: var(--gold2); }
.footer-contact-item { display: flex; gap: 9px; align-items: flex-start; margin-bottom: 12px; }
.footer-contact-item .fc-icon { color: var(--gold); font-size: .9rem; min-width: 14px; margin-top: 2px; }
.footer-contact-item .fc-text { font-size: .8rem; color: #9ab4cc; line-height: 1.55; }
.footer-contact-item .fc-text a { color: #9ab4cc; }
.footer-contact-item .fc-text a:hover { color: var(--gold2); }
.footer-bottom {
  padding: 18px 0;
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 10px;
}
.footer-bottom p { font-size: .74rem; color: #4a6a8a; }
.footer-bottom a { color: #6a8aaa; font-size: .74rem; }
.footer-bottom a:hover { color: var(--gold2); }
.footer-disclaimer { font-size: .7rem; color: #3a5a7a; padding: 10px 0; border-top: 1px solid rgba(255,255,255,.06); }

/* =============================================
   FLOATING CALL BUTTON
   ============================================= */
.float-cta {
  position: fixed;
  bottom: 24px; right: 24px;
  z-index: 999;
  background: var(--gold);
  color: var(--white);
  width: 56px; height: 56px;
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.4rem;
  text-decoration: none;
  box-shadow: 0 6px 20px rgba(184,136,42,.5);
  animation: pulse-cta 2.5s infinite;
  transition: background .2s, transform .15s;
}
.float-cta:hover { background: var(--navy); transform: scale(1.08); color: var(--white); }
@keyframes pulse-cta {
  0%,100% { box-shadow: 0 6px 20px rgba(184,136,42,.5); }
  50%      { box-shadow: 0 6px 32px rgba(184,136,42,.85), 0 0 0 10px rgba(184,136,42,.1); }
}

/* =============================================
   BREADCRUMB
   ============================================= */
.breadcrumb {
  font-size: .78rem;
  color: #8aadcc;
  display: flex;
  align-items: center;
  gap: 8px;
  margin-bottom: 16px;
}
.breadcrumb a { color: var(--gold2); }
.breadcrumb .sep { opacity: .5; }

/* =============================================
   WORDPRESS SPECIFIC
   ============================================= */
.alignnone   { margin: 5px 20px 20px 0; }
.aligncenter { display: block; margin: 5px auto; }
.alignright  { float: right; margin: 5px 0 20px 20px; }
.alignleft   { float: left;  margin: 5px 20px 20px 0; }
.wp-caption  { max-width: 100%; }
.wp-caption-text { text-align: center; font-size: .82rem; color: var(--muted); }
.sticky {}
.gallery-caption {}
.bypostauthor {}
.screen-reader-text {
  clip: rect(1px,1px,1px,1px);
  position: absolute !important;
  height: 1px; width: 1px; overflow: hidden;
}

/* =============================================
   RESPONSIVE
   ============================================= */
@media (max-width: 1024px) {
  .hero-grid  { grid-template-columns: 1fr; }
  .hero-icai-box { display: none; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
  .services-page-grid { grid-template-columns: 1fr; }
  .services-sidebar { position: static; }
}
@media (max-width: 768px) {
  .main-nav { display: none; flex-direction: column; position: absolute; top: 100%; left: 0; right: 0; background: var(--white); padding: 12px; border-top: 2px solid var(--gold); box-shadow: 0 8px 24px rgba(11,31,58,.1); }
  .main-nav.open { display: flex; }
  .nav-toggle { display: flex; }
  .header-inner { flex-wrap: wrap; position: relative; }
  .grid-2, .grid-3, .grid-4, .offices-grid, .contact-grid, .firm-overview-grid, .dept-grid { grid-template-columns: 1fr; }
  .quick-links-grid { grid-template-columns: 1fr; }
  .quick-link-item { border-right: none; border-bottom: 1px solid rgba(255,255,255,.1); }
  .footer-grid { grid-template-columns: 1fr; }
  .hero-stats { flex-direction: column; }
  .hero-stat { border-right: none; border-bottom: 1px solid rgba(255,255,255,.1); }
  .hero-actions { flex-direction: column; }
  .form-row { grid-template-columns: 1fr; }
  .partners-grid { grid-template-columns: 1fr; }
  .values-grid { grid-template-columns: 1fr 1fr; }
  .section-pad { padding: 48px 0; }
}
@media (max-width: 480px) {
  .values-grid { grid-template-columns: 1fr; }
  .firm-facts { grid-template-columns: 1fr 1fr; }
}