/* Marcafé Chartered Certified Accountants — site styles */
:root{
  --navy:#0B1F4B; --navy-2:#132B63; --royal:#1747A6; --sky:#2F7DE1; --sky-soft:#E7EEFB;
  --silver:#A9B4C2; --grey:#5E6878; --ink:#1C2433; --muted:#5A6577; --line:#E3E8F1;
  --mist:#F4F6FA; --white:#fff; --amber:#F5A524; --wa:#25D366;
  --radius:16px; --shadow:0 6px 24px rgba(11,31,75,.08); --shadow-lg:0 18px 50px rgba(11,31,75,.16);
  --maxw:1180px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:"Poppins",system-ui,-apple-system,"Segoe UI",sans-serif;color:var(--ink);background:var(--white);line-height:1.65;font-size:16px;-webkit-font-smoothing:antialiased}
img,svg{max-width:100%;display:block}
a{color:var(--royal);text-decoration:none}
a:hover{text-decoration:underline}
h1,h2,h3,h4{color:var(--navy);line-height:1.2;margin:0 0 .6em;font-weight:600}
h1{font-size:clamp(2rem,4.4vw,3.3rem);letter-spacing:-.02em}
h2{font-size:clamp(1.6rem,3vw,2.3rem);letter-spacing:-.01em}
h3{font-size:1.2rem}
p{margin:0 0 1em}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 20px}
.section{padding:84px 0}
.section.tight{padding:56px 0}
.bg-mist{background:var(--mist)}
.bg-navy{background:var(--navy);color:#DCE3EE}
.bg-navy h2,.bg-navy h3{color:#fff}
.eyebrow{display:inline-block;font-size:.78rem;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:var(--sky);margin-bottom:.8em}
.lead{font-size:1.15rem;color:var(--muted);max-width:60ch}
.center{text-align:center}.center .lead{margin-left:auto;margin-right:auto}
.skip{position:absolute;left:-999px}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:999}

/* Buttons */
.btn{display:inline-flex;align-items:center;gap:.55em;padding:.9em 1.4em;border-radius:999px;font-weight:600;font-size:.98rem;border:2px solid transparent;cursor:pointer;transition:transform .15s,box-shadow .15s,background .15s;text-decoration:none!important;line-height:1.1}
.btn:hover{transform:translateY(-2px)}
.btn svg{width:20px;height:20px;flex:none}
.btn-primary{background:var(--sky);color:#fff;box-shadow:0 8px 20px rgba(47,125,225,.35)}
.btn-primary:hover{background:var(--royal)}
.btn-navy{background:var(--navy);color:#fff}
.btn-outline{border-color:var(--navy);color:var(--navy);background:transparent}
.btn-ghost{border-color:rgba(255,255,255,.55);color:#fff}
.btn-wa{background:var(--wa);color:#fff}
.btn-row{display:flex;flex-wrap:wrap;gap:12px}

/* Header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.96);backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid var(--line)}
.topbar{background:var(--navy);color:#C9D3E3;font-size:.85rem}
.topbar .wrap{display:flex;justify-content:space-between;align-items:center;gap:12px;min-height:38px;flex-wrap:wrap}
.topbar a{color:#fff}
.topbar .tb-links{display:flex;gap:18px;flex-wrap:wrap}
.nav{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:78px}
.brand{display:block;width:220px;flex:none}
.brand svg{width:100%;height:auto}
.menu{display:flex;align-items:center;gap:6px;list-style:none;margin:0;padding:0}
.menu>li{position:relative}
.menu a{display:block;padding:10px 14px;border-radius:10px;color:var(--navy);font-weight:500;font-size:.97rem}
.menu a:hover,.menu a[aria-current=page]{background:var(--sky-soft);text-decoration:none}
.menu .has-sub>a::after{content:"";display:inline-block;margin-left:6px;border:4px solid transparent;border-top-color:currentColor;transform:translateY(2px)}
.submenu{position:absolute;top:100%;left:0;min-width:300px;background:#fff;border:1px solid var(--line);border-radius:14px;box-shadow:var(--shadow-lg);padding:8px;list-style:none;margin:6px 0 0;opacity:0;visibility:hidden;transform:translateY(6px);transition:.18s}
.has-sub:hover .submenu,.has-sub:focus-within .submenu{opacity:1;visibility:visible;transform:none}
.submenu a{font-size:.93rem;padding:9px 12px}
.nav-cta{flex:none}
.burger{display:none;background:none;border:0;padding:10px;cursor:pointer}
.burger span{display:block;width:26px;height:2.5px;background:var(--navy);margin:5px 0;border-radius:2px;transition:.2s}
@media (max-width:1020px){
  .burger{display:block}
  .nav-cta{display:none}
  .menu{position:fixed;inset:116px 0 auto 0;flex-direction:column;align-items:stretch;background:#fff;padding:12px 20px 24px;border-bottom:1px solid var(--line);box-shadow:var(--shadow-lg);display:none;max-height:calc(100vh - 116px);overflow:auto}
  .menu.open{display:flex}
  .submenu{position:static;opacity:1;visibility:visible;transform:none;box-shadow:none;border:0;padding:0 0 0 12px;margin:0;min-width:0}
  .menu .has-sub>a::after{display:none}
  .brand{width:180px}
}
@media (max-width:560px){.topbar .tb-hide{display:none}}

/* Hero */
.hero{position:relative;overflow:hidden;background:linear-gradient(160deg,#fff 0%,#F1F5FC 55%,#E4ECFA 100%)}
.hero .wrap{display:grid;grid-template-columns:1.05fr .95fr;gap:48px;align-items:center;padding-top:72px;padding-bottom:84px}
.hero h1 span{color:var(--sky)}
.hero .lead{margin-bottom:1.6em}
.hero-art{position:relative;width:100%}
.hero-art svg{width:100%;height:auto}
.card .ico{flex:none}
.rating-pill{display:inline-flex;align-items:center;gap:10px;background:#fff;border:1px solid var(--line);border-radius:999px;padding:8px 16px 8px 10px;box-shadow:var(--shadow);margin-bottom:22px;color:var(--ink);font-size:.92rem;text-decoration:none!important}
.rating-pill .g{width:26px;height:26px}
.stars{color:#F5B301;letter-spacing:2px;font-size:1rem}
.trust{display:flex;flex-wrap:wrap;gap:10px 22px;margin-top:28px;color:var(--muted);font-size:.92rem}
.trust span{display:inline-flex;align-items:center;gap:8px}
.trust svg{width:18px;height:18px;color:var(--sky)}
@media (max-width:900px){.hero .wrap{grid-template-columns:1fr;padding-top:48px;padding-bottom:56px}.hero-art{max-width:520px;margin:0 auto}}

/* Stats strip */
.stats{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
.stat{background:#fff;border-radius:var(--radius);padding:22px;text-align:center;box-shadow:var(--shadow)}
.stat b{display:block;font-size:2rem;color:var(--navy);line-height:1.1}
.stat span{color:var(--muted);font-size:.9rem}
@media (max-width:760px){.stats{grid-template-columns:repeat(2,1fr)}.stat b{font-size:1.5rem}}

/* Cards */
.grid{display:grid;gap:22px}
.g3{grid-template-columns:repeat(3,1fr)}
.g2{grid-template-columns:repeat(2,1fr)}
.g4{grid-template-columns:repeat(4,1fr)}
@media (max-width:960px){.g3,.g4{grid-template-columns:repeat(2,1fr)}}
@media (max-width:640px){.g3,.g2,.g4{grid-template-columns:1fr}}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:28px;box-shadow:var(--shadow);transition:transform .18s,box-shadow .18s;display:flex;flex-direction:column}
a.card{color:inherit;text-decoration:none}
a.card:hover{transform:translateY(-4px);box-shadow:var(--shadow-lg)}
.card .ico{width:76px;height:76px;margin-bottom:16px}
.card h3{margin-bottom:.4em}
.card p,.card li{color:var(--muted);font-size:.96rem}
.card ul{padding-left:1.1em;margin:0 0 1em}
.card .more{margin-top:auto;font-weight:600;color:var(--royal);font-size:.95rem}
.card .more::after{content:" →"}
.tag{display:inline-block;font-size:.75rem;font-weight:600;background:var(--sky-soft);color:var(--royal);padding:3px 10px;border-radius:999px;margin-bottom:10px}

/* Values / vision */
.vmv{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.vmv .card{background:linear-gradient(180deg,#fff,#F7F9FD)}
.vmv ol,.vmv ul{margin:0;padding-left:1.2em;color:var(--muted)}
@media (max-width:900px){.vmv{grid-template-columns:1fr}}

/* Steps */
.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;counter-reset:s}
.step{position:relative;padding:28px;border-radius:var(--radius);background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.12)}
.step::before{counter-increment:s;content:counter(s);display:grid;place-items:center;width:42px;height:42px;border-radius:12px;background:var(--sky);color:#fff;font-weight:700;margin-bottom:14px}
.step p{color:#C9D3E3;margin:0}
@media (max-width:860px){.steps{grid-template-columns:1fr}}

/* Reviews */
.reviews-head{display:flex;justify-content:space-between;align-items:end;gap:20px;flex-wrap:wrap;margin-bottom:28px}
.score{display:flex;align-items:center;gap:16px}
.score .g{width:46px;height:46px}
.score b{font-size:3rem;color:var(--navy);line-height:1}
.review{margin:0;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px;box-shadow:var(--shadow);display:flex;flex-direction:column;gap:10px}
.review p{margin:0;color:var(--ink);font-size:.97rem}
.review .who{display:flex;align-items:center;gap:10px;margin-top:auto;font-weight:600;color:var(--navy);font-size:.93rem}
.review .av{width:36px;height:36px;border-radius:50%;display:grid;place-items:center;color:#fff;font-weight:600;font-size:.9rem;background:var(--royal)}
.review small{display:block;font-weight:400;color:var(--muted);font-size:.8rem}
.reviews-scroller{display:grid;grid-auto-flow:column;grid-auto-columns:minmax(280px,340px);gap:20px;overflow-x:auto;scroll-snap-type:x mandatory;padding:4px 4px 18px}
.reviews-scroller>*{scroll-snap-align:start}

/* CTA band */
.cta-band{background:linear-gradient(120deg,var(--navy) 0%,var(--royal) 100%);color:#fff;border-radius:24px;padding:48px;display:flex;align-items:center;justify-content:space-between;gap:28px;flex-wrap:wrap;box-shadow:var(--shadow-lg);position:relative;overflow:hidden}
.cta-band h2{color:#fff;margin:0 0 .3em;font-size:clamp(1.5rem,2.6vw,2.1rem)}
.cta-band p{margin:0;color:#D5DEEC}
.cta-band::after{content:"";position:absolute;right:-60px;top:-60px;width:220px;height:220px;border-radius:50%;background:rgba(255,255,255,.07)}

/* Page header */
.page-hero{background:linear-gradient(160deg,#fff 0%,#EEF3FB 100%);padding:64px 0 54px;border-bottom:1px solid var(--line)}
.page-hero h1{font-size:clamp(1.9rem,3.6vw,2.7rem)}
.page-hero .wrap{display:grid;grid-template-columns:1.3fr .7fr;gap:40px;align-items:center}
.page-hero .art{width:240px;justify-self:end}
.page-hero .art svg{width:100%;height:auto}
@media (max-width:820px){.page-hero .wrap{grid-template-columns:1fr}.page-hero .art{display:none}}
.crumbs{font-size:.85rem;color:var(--muted);margin-bottom:14px}
.crumbs a{color:var(--muted)}

/* Prose */
.prose{max-width:760px}
.prose h2{margin-top:1.6em;font-size:1.6rem}
.prose h3{margin-top:1.4em}
.prose ul,.prose ol{padding-left:1.3em}
.prose li{margin-bottom:.4em}
.prose blockquote{margin:1.4em 0;padding:18px 22px;border-left:4px solid var(--sky);background:var(--mist);border-radius:0 12px 12px 0}
.callout{background:var(--sky-soft);border-radius:14px;padding:18px 22px;margin:1.4em 0}
.callout.warn{background:#FFF5E1}
.two-col{display:grid;grid-template-columns:1fr 340px;gap:48px;align-items:start}
.sidebar{position:sticky;top:110px;display:grid;gap:18px}
@media (max-width:920px){.two-col{grid-template-columns:1fr}.sidebar{position:static}}
.side-card{background:var(--navy);color:#DCE3EE;border-radius:var(--radius);padding:26px}
.side-card h3{color:#fff}
.side-card .btn{width:100%;justify-content:center;margin-top:10px}
.side-list{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:22px}
.side-list ul{list-style:none;margin:0;padding:0}
.side-list li a{display:block;padding:8px 0;border-bottom:1px solid var(--line);color:var(--navy);font-size:.94rem}

/* FAQ */
.faq details{border:1px solid var(--line);border-radius:14px;padding:16px 20px;margin-bottom:12px;background:#fff}
.faq summary{cursor:pointer;font-weight:600;color:var(--navy);list-style:none;display:flex;justify-content:space-between;gap:12px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font-size:1.4rem;line-height:1;color:var(--sky)}
.faq details[open] summary::after{content:"–"}
.faq details p{margin:.8em 0 0;color:var(--muted)}

/* Contact */
.form{display:grid;gap:16px}
.form label{font-weight:500;font-size:.92rem;color:var(--navy);display:block;margin-bottom:6px}
.form input,.form select,.form textarea{width:100%;padding:13px 14px;border:1.5px solid var(--line);border-radius:12px;font:inherit;background:#fff}
.form input:focus,.form select:focus,.form textarea:focus{outline:none;border-color:var(--sky);box-shadow:0 0 0 4px rgba(47,125,225,.15)}
.form .row2{display:grid;grid-template-columns:1fr 1fr;gap:16px}
@media (max-width:560px){.form .row2{grid-template-columns:1fr}}
.hp{position:absolute;left:-5000px}
.contact-tiles{display:grid;gap:14px}
.ctile{display:flex;gap:14px;align-items:center;padding:18px;border:1px solid var(--line);border-radius:14px;background:#fff;color:var(--ink);text-decoration:none!important}
.ctile:hover{border-color:var(--sky)}
.ctile .i{width:46px;height:46px;border-radius:12px;display:grid;place-items:center;background:var(--sky-soft);color:var(--royal);flex:none}
.ctile .i svg{width:22px;height:22px}
.ctile b{display:block;color:var(--navy)}
.ctile span{color:var(--muted);font-size:.9rem}
.notice{padding:14px 18px;border-radius:12px;margin-bottom:16px}
.notice.ok{background:#E7F7EE;color:#14532D}.notice.err{background:#FDECEC;color:#7F1D1D}

/* Footer */
.site-footer{background:var(--navy);color:#B9C5D8;padding:64px 0 0;margin-top:0;font-size:.94rem}
.site-footer a{color:#DCE3EE}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.1fr;gap:36px}
.foot-grid h4{color:#fff;font-size:1rem;margin-bottom:14px}
.foot-grid ul{list-style:none;margin:0;padding:0;display:grid;gap:8px}
.foot-brand svg{width:230px;margin-bottom:16px}
.socials{display:flex;gap:10px;margin-top:16px}
.socials a{width:40px;height:40px;border-radius:12px;background:rgba(255,255,255,.08);display:grid;place-items:center}
.socials a:hover{background:var(--sky)}
.socials svg{width:20px;height:20px;fill:#fff}
.foot-bottom{border-top:1px solid rgba(255,255,255,.1);margin-top:48px;padding:20px 0;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;font-size:.85rem}
@media (max-width:900px){.foot-grid{grid-template-columns:1fr 1fr}}
@media (max-width:560px){.foot-grid{grid-template-columns:1fr}}

/* WhatsApp float */
.wa-float{position:fixed;right:20px;bottom:20px;z-index:60;display:flex;align-items:center;gap:10px;background:var(--wa);color:#fff;border-radius:999px;padding:12px 18px 12px 14px;box-shadow:0 10px 30px rgba(0,0,0,.2);font-weight:600;text-decoration:none!important}
.wa-float svg{width:28px;height:28px;fill:#fff}
@media (max-width:560px){.wa-float span{display:none}.wa-float{padding:14px}}

/* Insights */
.post-card .meta{font-size:.82rem;color:var(--muted);margin-bottom:8px}
.article-meta{color:var(--muted);font-size:.9rem;margin-bottom:6px}

.post-card .ico{width:64px;height:64px}
.reveal{opacity:0;transform:translateY(16px);transition:opacity .6s,transform .6s}
.reveal.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.reveal{opacity:1;transform:none}html{scroll-behavior:auto}}

/* Cookie consent */
[hidden]{display:none!important}
.cookie{position:fixed;left:20px;bottom:20px;z-index:70;max-width:460px;background:#fff;border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow-lg);padding:20px 22px;display:grid;gap:12px}
.cookie p{margin:0;font-size:.92rem;color:var(--muted)}
.cookie .btn{padding:.7em 1.2em}
@media (max-width:560px){.cookie{left:12px;right:12px;bottom:84px;max-width:none}}