/* ==========================================================================
   TIPU & COMPANY — CHARTERED ACCOUNTANTS (tipuca.com)
   Heritage Chancery & Archival Ledger Design System (ICAI-Compliant)
   ========================================================================== */

:root {
  /* Palette: Chancery Navy, Warm Archival Ivory & Burnished Brass */
  --navy-950: #071220;
  --navy-900: #0B192C;
  --navy-800: #122642;
  --navy-700: #1B365D;
  --ivory-50: #FCFBF7;
  --ivory-100: #FAF7F0;
  --ivory-200: #F2ECE0;
  --ivory-300: #E4DAC6;
  --paper: #FFFFFF;

  --gold-300: #EAD093;
  --gold-400: #D4AF63;
  --gold-500: #C9A255;
  --gold-700: #9A7029;
  --gold-800: #7C581B;

  --ink-900: #151F2E;
  --ink-700: #334155;
  --ink-600: #4B586B;
  --ink-500: #64748B;
  --emerald-800: #1A4D3A;
  --emerald-100: #E8F3EE;
  --crimson-800: #7F1D1D;

  /* Typography */
  --font-serif: 'Cormorant Garamond', 'Baskerville Old Face', 'Palatino Linotype', 'Book Antiqua', Georgia, serif;
  --font-book: 'Libre Baskerville', 'Baskerville Old Face', 'Book Antiqua', Georgia, serif;
  --font-amp: 'Libre Baskerville', 'Palatino Linotype', 'Book Antiqua', 'Cormorant Garamond', Georgia, serif;
  --font-sans: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;

  /* Borders & Shadows */
  --border-ledger: 1px solid #DFD5C0;
  --border-subtle: 1px solid #EAE3D3;
  --shadow-card: 0 8px 28px -8px rgba(11, 25, 44, 0.07), 0 2px 6px -1px rgba(11, 25, 44, 0.04);
  --shadow-elevated: 0 18px 42px -12px rgba(11, 25, 44, 0.14), 0 4px 12px -2px rgba(11, 25, 44, 0.06);

  --container-max: 1220px;
  --radius-sm: 3px;
  --radius-md: 6px;
}

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

html {
  scroll-behavior: smooth;
  -webkit-text-size-adjust: 100%;
}

body {
  margin: 0;
  font-family: var(--font-sans);
  font-size: 16px;
  line-height: 1.68;
  color: var(--ink-900);
  background-color: var(--ivory-100);
  overflow-x: hidden;
  -webkit-font-smoothing: antialiased;
}

img, svg {
  max-width: 100%;
  height: auto;
}

a {
  color: var(--navy-800);
  text-decoration: none;
  transition: color 0.2s ease, border-color 0.2s ease, background-color 0.2s ease;
}

a:focus-visible,
button:focus-visible,
input:focus-visible,
select:focus-visible,
textarea:focus-visible,
summary:focus-visible {
  outline: 2px solid var(--gold-500);
  outline-offset: 2px;
}

/* Signature Old-Style Calligraphic Et Ampersand (&) */
.old-amp {
  font-family: var(--font-amp);
  font-style: italic;
  font-weight: 400;
  color: var(--gold-700);
  display: inline-block;
  padding: 0 0.04em;
  font-feature-settings: "liga" 1, "dlig" 1, "swsh" 1;
}

.dark-surface .old-amp,
.hero-chambers .old-amp,
.site-footer .old-amp,
.cta-banner .old-amp {
  color: var(--gold-400);
}

/* Skip Link */
.skip-link {
  position: absolute;
  left: -9999px;
  top: 8px;
  z-index: 9999;
  background: var(--navy-900);
  color: var(--ivory-50);
  padding: 10px 18px;
  border: 1px solid var(--gold-400);
  font-size: 0.875rem;
  font-weight: 600;
}
.skip-link:focus {
  left: 12px;
}

/* Layout Containers */
.container {
  width: 100%;
  max-width: var(--container-max);
  margin: 0 auto;
  padding: 0 24px;
}

.section {
  padding: 84px 0;
}

.section-sm {
  padding: 56px 0;
}

.bg-ivory {
  background-color: var(--ivory-100);
}

.bg-vellum {
  background-color: var(--ivory-200);
  border-top: var(--border-subtle);
  border-bottom: var(--border-subtle);
}

.bg-paper {
  background-color: var(--paper);
  border-top: var(--border-subtle);
  border-bottom: var(--border-subtle);
}

.dark-surface {
  background-color: var(--navy-900);
  color: var(--ivory-100);
}

/* Typography Scale */
h1, h2, h3, h4, .serif-heading {
  font-family: var(--font-serif);
  color: var(--navy-900);
  margin-top: 0;
  line-height: 1.18;
  letter-spacing: -0.01em;
}

.dark-surface h1,
.dark-surface h2,
.dark-surface h3,
.dark-surface h4 {
  color: var(--ivory-50);
}

h1 {
  font-size: clamp(2.35rem, 4.4vw, 3.75rem);
  font-weight: 600;
}

h2 {
  font-size: clamp(1.9rem, 3.2vw, 2.75rem);
  font-weight: 600;
}

h3 {
  font-size: clamp(1.35rem, 2vw, 1.65rem);
  font-weight: 600;
}

.eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  font-family: var(--font-sans);
  font-size: 0.75rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.16em;
  color: var(--gold-700);
  margin-bottom: 14px;
}

.eyebrow::before {
  content: "";
  display: inline-block;
  width: 26px;
  height: 1px;
  background-color: currentColor;
}

.dark-surface .eyebrow {
  color: var(--gold-400);
}

.lead-serif {
  font-family: var(--font-serif);
  font-size: clamp(1.2rem, 1.8vw, 1.42rem);
  line-height: 1.55;
  color: var(--ink-700);
  font-weight: 500;
}

.dark-surface .lead-serif {
  color: #D6DFEC;
}

/* Double Ledger Rule (Classic Financial Statement Motif) */
.double-rule {
  height: 5px;
  border-top: 1.5px solid var(--gold-500);
  border-bottom: 1px solid rgba(201, 162, 85, 0.55);
  width: 88px;
  margin: 18px 0 26px;
}

.double-rule.center {
  margin-left: auto;
  margin-right: auto;
}

.double-rule-full {
  height: 5px;
  border-top: 1px solid #D8CEB8;
  border-bottom: 2px solid #C9A255;
  width: 100%;
  margin: 28px 0;
}

/* ==========================================================================
   TOP UTILITY CHAMBERS BAR
   ========================================================================== */
.topbar {
  background-color: var(--navy-950);
  color: #CBD5E1;
  border-bottom: 1px solid rgba(201, 162, 85, 0.25);
  font-size: 0.79rem;
  padding: 8px 0;
}

.topbar-inner {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 8px 20px;
}

.topbar-left, .topbar-right {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  gap: 8px 18px;
}

.topbar a {
  color: #E2E8F0;
}
.topbar a:hover {
  color: var(--gold-300);
}

.topbar-sep {
  color: rgba(201, 162, 85, 0.5);
}

.topbar-badge {
  color: var(--gold-300);
  font-weight: 600;
  letter-spacing: 0.05em;
  text-transform: uppercase;
  font-size: 0.72rem;
}

/* ==========================================================================
   SITE HEADER & NAVIGATION
   ========================================================================== */
.site-header {
  position: sticky;
  top: 0;
  z-index: 900;
  background-color: rgba(250, 247, 240, 0.97);
  backdrop-filter: blur(10px);
  border-bottom: 3px double #D5C7A9;
  transition: box-shadow 0.25s ease;
}

.site-header.scrolled {
  box-shadow: 0 8px 24px -8px rgba(11, 25, 44, 0.12);
}

.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  min-height: 82px;
  gap: 20px;
}

/* Brand Lockup */
.brand-lockup {
  display: inline-flex;
  align-items: center;
  gap: 14px;
  text-decoration: none;
  flex-shrink: 0;
}

.brand-monogram {
  width: 48px;
  height: 48px;
  flex-shrink: 0;
  border-radius: 7px;
  box-shadow: 0 3px 10px rgba(11, 25, 44, 0.16);
}

.brand-text {
  display: flex;
  flex-direction: column;
}

.brand-name {
  font-family: var(--font-book);
  font-size: 1.48rem;
  font-weight: 700;
  color: var(--navy-900);
  line-height: 1.12;
  letter-spacing: -0.01em;
}

.brand-name .old-amp {
  font-size: 1.06em;
  color: var(--gold-700);
}

.brand-sub {
  font-family: var(--font-sans);
  font-size: 0.67rem;
  font-weight: 700;
  letter-spacing: 0.22em;
  text-transform: uppercase;
  color: var(--ink-600);
  margin-top: 3px;
  padding-top: 3px;
  border-top: 1px solid rgba(154, 112, 41, 0.35);
}

/* Desktop Navigation */
.main-nav {
  display: flex;
  align-items: center;
  gap: 6px;
}

.nav-list {
  display: flex;
  align-items: center;
  list-style: none;
  margin: 0;
  padding: 0;
  gap: 4px;
}

.nav-item {
  position: relative;
}

.nav-link {
  display: inline-flex;
  align-items: center;
  gap: 5px;
  padding: 10px 13px;
  font-size: 0.9rem;
  font-weight: 500;
  color: var(--navy-900);
  border-radius: var(--radius-sm);
  position: relative;
}

.nav-link:hover,
.nav-link[aria-current="page"],
.nav-link.active {
  color: var(--gold-800);
}

.nav-link[aria-current="page"]::after,
.nav-link.active::after {
  content: "";
  position: absolute;
  left: 13px;
  right: 13px;
  bottom: 4px;
  height: 2px;
  background-color: var(--gold-700);
}

/* Dropdown Menu */
.dropdown-menu {
  position: absolute;
  top: 100%;
  left: 0;
  min-width: 300px;
  background: var(--paper);
  border: var(--border-ledger);
  border-top: 2px solid var(--gold-700);
  box-shadow: var(--shadow-elevated);
  border-radius: 0 0 var(--radius-md) var(--radius-md);
  padding: 8px 0;
  opacity: 0;
  visibility: hidden;
  transform: translateY(8px);
  transition: opacity 0.2s ease, transform 0.2s ease, visibility 0.2s;
  z-index: 950;
}

.nav-item.has-dropdown:hover .dropdown-menu,
.nav-item.has-dropdown:focus-within .dropdown-menu,
.nav-item.has-dropdown.open .dropdown-menu {
  opacity: 1;
  visibility: visible;
  transform: translateY(0);
}

.dropdown-link {
  display: flex;
  align-items: baseline;
  gap: 10px;
  padding: 10px 18px;
  font-size: 0.875rem;
  color: var(--ink-900);
  border-left: 2px solid transparent;
}

.dropdown-link:hover {
  background-color: var(--ivory-100);
  color: var(--navy-900);
  border-left-color: var(--gold-700);
}

.dropdown-num {
  font-family: var(--font-serif);
  font-weight: 700;
  font-style: italic;
  color: var(--gold-700);
  min-width: 20px;
}

.dropdown-divider {
  height: 1px;
  background: var(--ivory-300);
  margin: 6px 16px;
}

/* Buttons */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 12px 22px;
  font-family: var(--font-sans);
  font-size: 0.875rem;
  font-weight: 600;
  letter-spacing: 0.03em;
  border-radius: var(--radius-sm);
  border: 1px solid transparent;
  cursor: pointer;
  transition: all 0.2s ease;
  text-decoration: none;
}

.btn-sm {
  padding: 9px 16px;
  font-size: 0.82rem;
}

.btn-navy {
  background-color: var(--navy-900);
  color: var(--ivory-50);
  border-color: var(--navy-900);
}
.btn-navy:hover {
  background-color: var(--navy-800);
  border-color: var(--gold-500);
  color: #FFFFFF;
}

.btn-gold {
  background: linear-gradient(180deg, #D8B469 0%, #BD9442 100%);
  color: var(--navy-950);
  border-color: #DFBE78;
  font-weight: 700;
}
.btn-gold:hover {
  background: linear-gradient(180deg, #E2C17A 0%, #C9A04E 100%);
  color: var(--navy-950);
  transform: translateY(-1px);
}

.btn-outline-light {
  background: rgba(250, 247, 240, 0.05);
  color: var(--ivory-50);
  border-color: rgba(212, 175, 99, 0.55);
}
.btn-outline-light:hover {
  background: rgba(212, 175, 99, 0.14);
  border-color: var(--gold-300);
  color: #FFFFFF;
}

.btn-outline-navy {
  background: transparent;
  color: var(--navy-900);
  border-color: #C7B99B;
}
.btn-outline-navy:hover {
  background: var(--navy-900);
  border-color: var(--navy-900);
  color: var(--ivory-50);
}

/* Mobile Menu Button & Drawer */
.mobile-toggle {
  display: none;
  background: transparent;
  border: 1px solid #C8BA9D;
  color: var(--navy-900);
  width: 42px;
  height: 42px;
  border-radius: var(--radius-sm);
  align-items: center;
  justify-content: center;
  cursor: pointer;
}

.mobile-drawer {
  display: none;
  background: var(--ivory-50);
  border-bottom: 3px double #C9A255;
  padding: 18px 24px 26px;
}

.mobile-drawer.open {
  display: block;
}

.mobile-nav-list {
  list-style: none;
  padding: 0;
  margin: 0;
}

.mobile-nav-list li {
  border-bottom: 1px solid var(--ivory-300);
}

.mobile-nav-list a {
  display: block;
  padding: 12px 4px;
  font-weight: 600;
  color: var(--navy-900);
  font-size: 0.96rem;
}

.mobile-sublist {
  list-style: none;
  padding: 0 0 10px 16px;
  margin: 0;
}

.mobile-sublist a {
  padding: 7px 4px;
  font-weight: 500;
  font-size: 0.87rem;
  color: var(--ink-700);
}

/* ==========================================================================
   HERO CHAMBERS SECTION
   ========================================================================== */
.hero-chambers {
  position: relative;
  background: radial-gradient(circle at 82% 24%, #173156 0%, #0B192C 58%, #071220 100%);
  color: var(--ivory-50);
  padding: 84px 0 92px;
  border-bottom: 4px double var(--gold-500);
  overflow: hidden;
}

.hero-chambers::before {
  content: "";
  position: absolute;
  inset: 0;
  background-image:
    linear-gradient(to right, rgba(212, 175, 99, 0.055) 1px, transparent 1px),
    linear-gradient(to bottom, rgba(212, 175, 99, 0.055) 1px, transparent 1px);
  background-size: 56px 56px;
  pointer-events: none;
}

.hero-grid {
  position: relative;
  z-index: 1;
  display: grid;
  grid-template-columns: 1.32fr 0.92fr;
  gap: 52px;
  align-items: center;
}

.hero-kicker {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  padding: 6px 14px;
  border: 1px solid rgba(212, 175, 99, 0.38);
  background: rgba(212, 175, 99, 0.08);
  color: var(--gold-300);
  font-size: 0.74rem;
  font-weight: 600;
  letter-spacing: 0.15em;
  text-transform: uppercase;
  border-radius: 2px;
  margin-bottom: 22px;
}

.hero-title {
  font-family: var(--font-serif);
  font-size: clamp(2.65rem, 5vw, 4.25rem);
  font-weight: 600;
  line-height: 1.08;
  margin-bottom: 18px;
  color: var(--ivory-50);
}

.hero-title-sub {
  display: block;
  font-size: clamp(1.35rem, 2.3vw, 1.95rem);
  font-weight: 400;
  font-style: italic;
  color: var(--gold-300);
  margin-top: 10px;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  margin-top: 32px;
}

.hero-trust-row {
  display: flex;
  flex-wrap: wrap;
  gap: 24px;
  margin-top: 38px;
  padding-top: 24px;
  border-top: 1px solid rgba(212, 175, 99, 0.22);
  font-size: 0.84rem;
  color: #CBD5E1;
}

.hero-trust-item strong {
  display: block;
  color: var(--gold-300);
  font-family: var(--font-serif);
  font-size: 1.15rem;
  font-weight: 600;
}

/* Chambers Particulars Ledger Plaque */
.chambers-plaque {
  background: linear-gradient(165deg, rgba(18, 38, 66, 0.92), rgba(9, 20, 36, 0.96));
  border: 1px solid rgba(212, 175, 99, 0.48);
  padding: 6px;
  border-radius: var(--radius-sm);
  box-shadow: 0 24px 50px rgba(0, 0, 0, 0.35);
}

.chambers-plaque-inner {
  border: 1px solid rgba(212, 175, 99, 0.25);
  padding: 28px 28px 26px;
}

.plaque-header {
  display: flex;
  align-items: center;
  gap: 16px;
  padding-bottom: 18px;
  border-bottom: 3px double rgba(212, 175, 99, 0.38);
  margin-bottom: 20px;
}

.plaque-seal {
  width: 68px;
  height: 68px;
  flex-shrink: 0;
}

.plaque-title {
  font-family: var(--font-serif);
  font-size: 1.35rem;
  color: var(--ivory-50);
  margin: 0;
}

.plaque-sub {
  font-size: 0.73rem;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--gold-400);
  margin-top: 4px;
}

.plaque-dl {
  margin: 0;
  display: grid;
  gap: 13px;
}

.plaque-row {
  display: flex;
  justify-content: space-between;
  gap: 14px;
  padding-bottom: 11px;
  border-bottom: 1px dashed rgba(212, 175, 99, 0.18);
  font-size: 0.855rem;
}

.plaque-row:last-child {
  border-bottom: none;
  padding-bottom: 0;
}

.plaque-dt {
  color: #94A3B8;
  font-weight: 500;
  flex-shrink: 0;
}

.plaque-dd {
  margin: 0;
  color: var(--ivory-50);
  text-align: right;
  font-weight: 500;
  font-variant-numeric: tabular-nums;
}

.plaque-dd a {
  color: var(--gold-300);
}

/* ==========================================================================
   PAGE BANNERS & BREADCRUMBS (SUB-PAGES)
   ========================================================================== */
.page-hero {
  background: linear-gradient(135deg, #091628 0%, #132948 100%);
  color: var(--ivory-50);
  padding: 58px 0 62px;
  border-bottom: 3px double var(--gold-500);
  position: relative;
}

.page-hero::before {
  content: "";
  position: absolute;
  inset: 0;
  background-image: linear-gradient(to right, rgba(212, 175, 99, 0.045) 1px, transparent 1px);
  background-size: 64px 64px;
  pointer-events: none;
}

.breadcrumb {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 8px;
  list-style: none;
  padding: 0;
  margin: 0 0 18px;
  font-size: 0.8rem;
  color: #94A3B8;
}

.breadcrumb a {
  color: var(--gold-300);
}
.breadcrumb a:hover {
  text-decoration: underline;
}

.breadcrumb-sep {
  color: rgba(212, 175, 99, 0.5);
}

/* ==========================================================================
   PILLARS STRIP & PRACTICE AREA CARDS
   ========================================================================== */
.pillars-strip {
  background: var(--paper);
  border-bottom: var(--border-ledger);
  padding: 34px 0;
}

.pillars-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 24px;
}

.pillar-item {
  padding-left: 16px;
  border-left: 2px solid var(--gold-500);
}

.pillar-title {
  font-family: var(--font-serif);
  font-size: 1.2rem;
  font-weight: 700;
  color: var(--navy-900);
  margin-bottom: 4px;
}

.pillar-desc {
  font-size: 0.85rem;
  color: var(--ink-600);
  margin: 0;
  line-height: 1.5;
}

.section-header {
  max-width: 760px;
  margin-bottom: 48px;
}

.section-header.center {
  margin-left: auto;
  margin-right: auto;
  text-align: center;
}

.cards-grid-3 {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 26px;
}

.cards-grid-2 {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 28px;
}

.practice-card {
  background: var(--paper);
  border: var(--border-ledger);
  border-top: 3px solid var(--navy-900);
  border-radius: var(--radius-sm);
  padding: 30px 28px 26px;
  box-shadow: var(--shadow-card);
  display: flex;
  flex-direction: column;
  transition: transform 0.22s ease, box-shadow 0.22s ease, border-top-color 0.22s ease;
}

.practice-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-elevated);
  border-top-color: var(--gold-700);
}

.card-meta-top {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-bottom: 16px;
}

.roman-numeral {
  font-family: var(--font-serif);
  font-style: italic;
  font-size: 1.45rem;
  font-weight: 700;
  color: var(--gold-700);
  line-height: 1;
}

.statute-tag {
  font-size: 0.72rem;
  font-weight: 600;
  letter-spacing: 0.04em;
  color: var(--navy-800);
  background: var(--ivory-100);
  border: 1px solid #DFD5C0;
  padding: 3px 9px;
  border-radius: 2px;
}

.practice-card h3 {
  margin-bottom: 10px;
}

.practice-card p {
  font-size: 0.92rem;
  color: var(--ink-600);
  margin: 0 0 18px;
}

.scope-list {
  list-style: none;
  padding: 0;
  margin: 0 0 22px;
  border-top: 1px solid var(--ivory-200);
  padding-top: 14px;
}

.scope-list li {
  position: relative;
  padding-left: 18px;
  margin-bottom: 8px;
  font-size: 0.855rem;
  color: var(--ink-700);
}

.scope-list li::before {
  content: "§";
  position: absolute;
  left: 0;
  top: 0;
  color: var(--gold-700);
  font-family: var(--font-serif);
  font-weight: 700;
}

.card-link {
  margin-top: auto;
  display: inline-flex;
  align-items: center;
  gap: 6px;
  font-size: 0.85rem;
  font-weight: 600;
  color: var(--navy-900);
  letter-spacing: 0.02em;
}

.card-link:hover {
  color: var(--gold-700);
  gap: 10px;
}

/* ==========================================================================
   EDITORIAL SPLIT, KEY TAKEAWAYS & TABLES
   ========================================================================== */
.split-grid {
  display: grid;
  grid-template-columns: 1.1fr 0.9fr;
  gap: 48px;
  align-items: start;
}

.ledger-box {
  background: var(--paper);
  border: var(--border-ledger);
  padding: 32px;
  border-radius: var(--radius-sm);
  box-shadow: var(--shadow-card);
}

.takeaways-box {
  background: linear-gradient(to right, #FCF9F2, #FFFFFF);
  border: var(--border-ledger);
  border-left: 4px solid var(--gold-700);
  padding: 24px 28px;
  margin: 28px 0;
  border-radius: 0 var(--radius-sm) var(--radius-sm) 0;
}

.takeaways-title {
  font-family: var(--font-serif);
  font-size: 1.25rem;
  font-weight: 700;
  color: var(--navy-900);
  margin: 0 0 12px;
  display: flex;
  align-items: center;
  gap: 8px;
}

.takeaways-box ul {
  margin: 0;
  padding-left: 20px;
}

.takeaways-box li {
  margin-bottom: 8px;
  font-size: 0.93rem;
  color: var(--ink-700);
}

/* Ledger Tables (Compliance Calendar & Statutory Schedules) */
.table-wrap {
  width: 100%;
  overflow-x: auto;
  background: var(--paper);
  border: var(--border-ledger);
  border-radius: var(--radius-sm);
  box-shadow: var(--shadow-card);
}

.ledger-table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.9rem;
  font-variant-numeric: tabular-nums;
}

.ledger-table th {
  background: var(--navy-900);
  color: var(--ivory-50);
  font-family: var(--font-sans);
  font-size: 0.76rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.09em;
  text-align: left;
  padding: 14px 18px;
  border-bottom: 2px solid var(--gold-500);
}

.ledger-table td {
  padding: 14px 18px;
  border-bottom: 1px solid #EAE3D3;
  color: var(--ink-700);
  vertical-align: top;
}

.ledger-table tr:last-child td {
  border-bottom: none;
}

.ledger-table tbody tr:hover {
  background-color: var(--ivory-50);
}

.badge-freq {
  display: inline-block;
  padding: 2px 9px;
  font-size: 0.73rem;
  font-weight: 600;
  border-radius: 2px;
  background: var(--ivory-200);
  color: var(--navy-900);
  border: 1px solid #D8CEB8;
}

.badge-freq.monthly {
  background: #E8F1F8;
  color: #0F3A5D;
  border-color: #BBD4E8;
}

.badge-freq.quarterly {
  background: #F6EFE0;
  color: #7C581B;
  border-color: #E2CCA0;
}

.badge-freq.annual {
  background: var(--emerald-100);
  color: var(--emerald-800);
  border-color: #B7D9C8;
}

/* ==========================================================================
   KNOWLEDGE CENTER TABS & LIVE SEARCH
   ========================================================================== */
.kb-controls {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 18px;
  margin-bottom: 30px;
}

.tabs-bar {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
}

.tab-btn {
  background: var(--paper);
  border: 1px solid #D4C8B0;
  color: var(--ink-700);
  padding: 10px 18px;
  font-family: var(--font-sans);
  font-size: 0.86rem;
  font-weight: 600;
  border-radius: var(--radius-sm);
  cursor: pointer;
  transition: all 0.18s ease;
}

.tab-btn:hover {
  border-color: var(--gold-700);
  color: var(--navy-900);
}

.tab-btn.active,
.tab-btn[aria-selected="true"] {
  background: var(--navy-900);
  border-color: var(--navy-900);
  color: var(--ivory-50);
}

.kb-search {
  position: relative;
  min-width: 280px;
  flex: 1;
  max-width: 370px;
}

.kb-search input {
  width: 100%;
  padding: 10px 14px 10px 38px;
  border: 1px solid #C8BA9D;
  border-radius: var(--radius-sm);
  background: var(--paper);
  font-family: var(--font-sans);
  font-size: 0.9rem;
  color: var(--ink-900);
}

.kb-search-icon {
  position: absolute;
  left: 12px;
  top: 50%;
  transform: translateY(-50%);
  color: var(--ink-500);
  pointer-events: none;
}

.tab-panel {
  display: none;
}
.tab-panel.active {
  display: block;
}

/* ==========================================================================
   PARTNERS, PORTALS & ACCORDIONS
   ========================================================================== */
.partner-card {
  background: var(--paper);
  border: var(--border-ledger);
  border-left: 4px solid var(--navy-900);
  padding: 28px;
  border-radius: var(--radius-sm);
  box-shadow: var(--shadow-card);
}

.partner-credential {
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--gold-700);
  margin-bottom: 6px;
}

.portal-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 16px;
}

.portal-card {
  display: flex;
  flex-direction: column;
  justify-content: space-between;
  background: var(--paper);
  border: var(--border-ledger);
  padding: 18px 20px;
  border-radius: var(--radius-sm);
  transition: border-color 0.2s ease, transform 0.2s ease;
}

.portal-card:hover {
  border-color: var(--gold-700);
  transform: translateY(-2px);
}

.portal-card strong {
  font-family: var(--font-serif);
  font-size: 1.15rem;
  color: var(--navy-900);
  margin-bottom: 4px;
}

.portal-card span {
  font-size: 0.8rem;
  color: var(--ink-600);
}

/* FAQ Details Accordion */
.faq-list {
  display: grid;
  gap: 12px;
}

.faq-item {
  background: var(--paper);
  border: var(--border-ledger);
  border-radius: var(--radius-sm);
  overflow: hidden;
}

.faq-item summary {
  padding: 18px 22px;
  font-family: var(--font-serif);
  font-size: 1.2rem;
  font-weight: 600;
  color: var(--navy-900);
  cursor: pointer;
  list-style: none;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 16px;
}

.faq-item summary::-webkit-details-marker {
  display: none;
}

.faq-item summary::after {
  content: "+";
  font-family: var(--font-sans);
  font-size: 1.25rem;
  font-weight: 400;
  color: var(--gold-700);
  flex-shrink: 0;
}

.faq-item[open] summary {
  border-bottom: 1px solid var(--ivory-200);
  background: var(--ivory-50);
}

.faq-item[open] summary::after {
  content: "−";
}

.faq-body {
  padding: 18px 22px;
  font-size: 0.94rem;
  color: var(--ink-700);
}

/* ==========================================================================
   CONTACT FORM & ARTICLE CONTENT
   ========================================================================== */
.form-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 18px;
}

.form-group {
  margin-bottom: 18px;
}

.form-label {
  display: block;
  font-size: 0.83rem;
  font-weight: 600;
  color: var(--navy-900);
  margin-bottom: 6px;
}

.form-control {
  width: 100%;
  padding: 11px 14px;
  border: 1px solid #C8BA9D;
  border-radius: var(--radius-sm);
  background: var(--ivory-50);
  font-family: var(--font-sans);
  font-size: 0.94rem;
  color: var(--ink-900);
  transition: border-color 0.2s ease, background-color 0.2s ease;
}

.form-control:focus {
  background: var(--paper);
  border-color: var(--navy-800);
}

.hp-field {
  position: absolute;
  left: -9999px;
  opacity: 0;
  pointer-events: none;
}

.form-status {
  display: none;
  padding: 14px 16px;
  border-radius: var(--radius-sm);
  font-size: 0.9rem;
  margin-bottom: 18px;
}

.form-status.success {
  display: block;
  background: var(--emerald-100);
  color: var(--emerald-800);
  border: 1px solid #A7D4BE;
}

.form-status.error {
  display: block;
  background: #FEF2F2;
  color: var(--crimson-800);
  border: 1px solid #FECACA;
}

/* Article Typography */
.article-prose {
  max-width: 800px;
  margin: 0 auto;
}

.article-prose h2 {
  margin-top: 38px;
  margin-bottom: 14px;
  padding-bottom: 8px;
  border-bottom: 1px solid var(--ivory-300);
}

.article-prose h3 {
  margin-top: 26px;
  margin-bottom: 10px;
}

.article-prose p, .article-prose li {
  font-size: 1.01rem;
  color: var(--ink-700);
}

/* ==========================================================================
   CTA BANNER & FOOTER
   ========================================================================== */
.cta-banner {
  background: linear-gradient(135deg, #0B192C 0%, #152D4F 100%);
  color: var(--ivory-50);
  padding: 64px 0;
  border-top: 3px double var(--gold-500);
  border-bottom: 1px solid rgba(212, 175, 99, 0.28);
}

.cta-inner {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 28px;
}

.site-footer {
  background-color: var(--navy-950);
  color: #CBD5E1;
  padding: 68px 0 32px;
  font-size: 0.88rem;
}

.footer-grid {
  display: grid;
  grid-template-columns: 1.4fr 1fr 1fr 1.15fr;
  gap: 40px;
  padding-bottom: 44px;
  border-bottom: 1px solid rgba(212, 175, 99, 0.2);
}

.footer-brand-name {
  font-family: var(--font-book);
  font-size: 1.5rem;
  font-weight: 700;
  color: var(--ivory-50);
  margin-bottom: 4px;
}

.footer-brand-sub {
  font-size: 0.68rem;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--gold-400);
  margin-bottom: 16px;
}

.footer-heading {
  font-family: var(--font-serif);
  font-size: 1.18rem;
  font-weight: 600;
  color: var(--ivory-50);
  margin: 0 0 16px;
  padding-bottom: 8px;
  border-bottom: 1px solid rgba(212, 175, 99, 0.28);
}

.footer-links {
  list-style: none;
  padding: 0;
  margin: 0;
}

.footer-links li {
  margin-bottom: 9px;
}

.footer-links a {
  color: #CBD5E1;
}
.footer-links a:hover {
  color: var(--gold-300);
}

.footer-disclaimer {
  margin-top: 26px;
  padding: 16px 20px;
  background: rgba(255, 255, 255, 0.03);
  border: 1px solid rgba(212, 175, 99, 0.18);
  border-radius: var(--radius-sm);
  font-size: 0.78rem;
  color: #94A3B8;
  line-height: 1.6;
}

.footer-bottom {
  margin-top: 24px;
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 12px;
  font-size: 0.8rem;
  color: #94A3B8;
}

.footer-bottom a {
  color: #CBD5E1;
}
.footer-bottom a:hover {
  color: var(--gold-300);
}

/* ==========================================================================
   ICAI PULL-MODEL ACKNOWLEDGMENT NOTICE BAR
   ========================================================================== */
.icai-notice-bar {
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 980;
  background: rgba(7, 18, 32, 0.98);
  color: var(--ivory-100);
  border-top: 2px solid var(--gold-500);
  box-shadow: 0 -10px 30px rgba(0, 0, 0, 0.35);
  padding: 16px 0;
  display: none;
}

.icai-notice-bar.visible {
  display: block;
}

.icai-notice-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
}

.icai-notice-text {
  font-size: 0.81rem;
  line-height: 1.55;
  color: #CBD5E1;
  margin: 0;
}

.icai-notice-text strong {
  color: var(--gold-300);
}

/* Placeholder Marker Highlight (Subtle & Dignified) */
.placeholder-token {
  border-bottom: 1px dotted rgba(154, 112, 41, 0.65);
}

/* ==========================================================================
   RESPONSIVE BREAKPOINTS & PRINT
   ========================================================================== */
@media (max-width: 1040px) {
  .hero-grid,
  .split-grid {
    grid-template-columns: 1fr;
    gap: 36px;
  }
  .cards-grid-3 {
    grid-template-columns: repeat(2, 1fr);
  }
  .pillars-grid,
  .portal-grid {
    grid-template-columns: repeat(2, 1fr);
  }
  .footer-grid {
    grid-template-columns: 1fr 1fr;
  }
  .main-nav {
    display: none;
  }
  .mobile-toggle {
    display: inline-flex;
  }
}

@media (max-width: 680px) {
  .section {
    padding: 58px 0;
  }
  .hero-chambers {
    padding: 54px 0 64px;
  }
  .topbar-right {
    display: none;
  }
  .cards-grid-3,
  .cards-grid-2,
  .pillars-grid,
  .portal-grid,
  .form-grid,
  .footer-grid {
    grid-template-columns: 1fr;
  }
  .brand-name {
    font-size: 1.26rem;
  }
  .brand-monogram {
    width: 40px;
    height: 40px;
  }
  .icai-notice-inner {
    flex-direction: column;
    align-items: stretch;
    gap: 12px;
  }
}

@media print {
  .topbar, .site-header, .icai-notice-bar, .cta-banner, .hero-actions {
    display: none !important;
  }
  body {
    background: #FFFFFF;
    color: #000000;
  }
}