/* C.P.A. Modern v2 | Windows-focused, privacy-first, Elementor-editable */
:root{--cpa-ink:#102d50;--cpa-navy:#082a50;--cpa-blue:#1768bd;--cpa-cyan:#54b3eb;--cpa-cream:#f4f8fd;--cpa-border:#dfebf5;--cpa-muted:#5c7290;--cpa-green:#168967}
*,*:before,*:after{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--cpa-ink);background:#fff;font-family:system-ui,-apple-system,'Segoe UI',Arial,sans-serif;font-size:16px;line-height:1.62}a{color:var(--cpa-blue)}img{max-width:100%;height:auto}.site-content{min-height:52vh}.site-content .entry-title{display:none}.elementor-element p:last-child{margin-bottom:0}
/* Elementor builder header and WordPress fallback header */
.cpa-site-header,.cpa-fallback-header{position:relative;z-index:5;display:flex;align-items:center;justify-content:space-between;gap:22px;padding:13px max(24px,calc((100vw - 1180px)/2));background:rgba(255,255,255,.98);border-bottom:1px solid #e8edf4;box-shadow:0 2px 8px #16416d08}
.cpa-header-brand{display:flex!important;flex-direction:row!important;align-items:center!important;gap:9px!important;min-width:240px}.cpa-header-icon{width:38px!important;flex:0 0 38px!important}.cpa-header-icon img{width:38px!important;height:38px!important;object-fit:cover;border-radius:10px}.cpa-header-logo .elementor-heading-title{color:#0c3159;font-weight:850;font-size:25px!important;line-height:1.1;margin:0;white-space:nowrap}.cpa-header-sub{font-size:12px;font-weight:600;color:#71859d;white-space:nowrap}.cpa-header-sub p{margin:0}.cpa-header-links{display:flex!important;flex-direction:row!important;align-items:center;justify-content:flex-end;flex-wrap:wrap;gap:3px!important}.cpa-header-links .elementor-widget-button{width:auto!important}.cpa-header-links .elementor-button{border:0;background:transparent;color:#345575;font-size:13px;font-weight:650;padding:10px 12px;border-radius:9px;box-shadow:none}.cpa-header-links .elementor-button:hover{background:#f0f5fa;color:#0d4d89}.cpa-header-links .cpa-nav-cta .elementor-button{background:var(--cpa-blue);color:#fff;padding:11px 19px;box-shadow:0 7px 16px #1e66ad20}.cpa-fallback-logo{text-decoration:none;display:inline-flex;align-items:center;gap:8px;font-size:22px;font-weight:850;color:var(--cpa-navy)}.cpa-fallback-logo span{font-size:12px;color:#69839b;font-weight:650}.cpa-fallback-nav{display:flex;align-items:center;gap:20px;flex-wrap:wrap}.cpa-fallback-nav a{font-size:14px;font-weight:650;text-decoration:none;color:#385677}.cpa-fallback-nav a:last-child{background:var(--cpa-blue);padding:9px 16px;border-radius:8px;color:#fff}
/* hero */
.cpa-hero{background:radial-gradient(ellipse 62% 74% at 95% 22%,#d9ebfd 2%,#eef6ff 48%,transparent 95%),linear-gradient(135deg,#fff,#f7fbff);padding:100px max(24px,calc((100vw - 1180px)/2)) 75px;overflow:hidden}.cpa-hero-inner{max-width:1180px;width:100%;margin:auto;display:flex!important;flex-direction:row!important;align-items:center!important;gap:55px!important}.cpa-hero-copy{flex:0 0 43%;width:43%!important;min-width:0}.cpa-hero-art{flex:1;min-width:0;position:relative}.cpa-kicker-badge{width:max-content;max-width:100%;background:#eaf4fe;border:1px solid #c8def4;border-radius:100px;padding:7px 13px;color:#1768b1;font-size:11px;font-weight:800;letter-spacing:.115em}.cpa-kicker-badge p{margin:0}.cpa-hero-title .elementor-heading-title{font-size:clamp(44px,4.8vw,73px)!important;font-weight:850;letter-spacing:-.057em;line-height:1.105;color:#102c4f}.cpa-text-accent{color:var(--cpa-blue)}.cpa-hero-lead{font-size:18px;line-height:1.78;color:#546e8a;max-width:570px}.cpa-hero-note{font-size:12px;font-weight:650;color:#62809c}.cpa-hero-note p{margin:0}.cpa-button-row{display:flex!important;flex-direction:row!important;flex-wrap:wrap;gap:12px}.cpa-button-row .elementor-widget-button{min-height:52px;display:flex;align-items:center}.cpa-button-row .elementor-button{display:inline-flex;align-items:center;justify-content:center;min-height:51px;white-space:normal;text-align:center;line-height:1.2}.cpa-btn .elementor-button{background:var(--cpa-blue);border:1px solid var(--cpa-blue);border-radius:10px;padding:15px 22px;font-size:14px;font-weight:750;letter-spacing:.005em;color:#fff;box-shadow:0 9px 22px #0c61b323;transition:transform .17s,background .17s,box-shadow .17s}.cpa-btn .elementor-button:hover{transform:translateY(-1px);background:#0a5cad;box-shadow:0 11px 24px #0c61b333}.cpa-btn-alt .elementor-button{background:#fff;color:#1b548a;border-color:#cbddea;box-shadow:none}.cpa-btn-alt .elementor-button:hover{background:#f2f7fd}.cpa-hero-product-image img{width:100%;border:1px solid #c7ddec;border-radius:17px;box-shadow:0 33px 60px #154a7929;transform:rotate(-1deg)}.cpa-hero-caption{text-align:center}.cpa-micro{font-size:11px;color:#8297a9}.cpa-hero-art:before{content:'';position:absolute;z-index:0;left:10%;right:6%;bottom:0;height:50%;background:#87c9f240;filter:blur(44px)}.cpa-hero-art img{position:relative;z-index:1}
/* proof points */
.cpa-trust-strip{padding:25px max(24px,calc((100vw - 1180px)/2));display:flex!important;flex-direction:row!important;border-top:1px solid #edf3fa;border-bottom:1px solid #edf3fa;background:#fff;gap:0!important}.cpa-trust-item{flex:1;display:flex!important;flex-direction:column!important;gap:3px!important;padding:11px 22px;border-right:1px solid #e5edf5}.cpa-trust-item:first-child{padding-left:0}.cpa-trust-item:last-child{border-right:0}.cpa-trust-symbol{color:#138fb2;font-size:19px;font-weight:850}.cpa-trust-symbol p{margin:0}.cpa-trust-title .elementor-heading-title{font-size:15px!important;font-weight:800;color:#173a5c}.cpa-trust-detail{font-size:12px;color:#778da4}.cpa-trust-detail p{margin:0}
/* modules */
.cpa-section{display:flex!important;flex-direction:column!important;padding:94px max(24px,calc((100vw - 1180px)/2));gap:27px}.cpa-cream{background:var(--cpa-cream)}.cpa-section-head{display:flex;flex-direction:column;gap:12px;max-width:870px}.cpa-eyebrow{font-size:11px;letter-spacing:.16em;text-transform:uppercase;color:#1c7ac4;font-weight:850}.cpa-eyebrow p{margin:0}.cpa-section-title .elementor-heading-title{font-size:clamp(32px,3.35vw,48px)!important;line-height:1.22;letter-spacing:-.039em;font-weight:850;color:#113152;margin:0}.cpa-section-lead{font-size:17px;color:#687e95;line-height:1.65}.cpa-section-lead p{margin:0}.cpa-grid-three,.cpa-grid-two{width:100%;display:flex!important;flex-direction:row!important;align-items:stretch;gap:22px}.cpa-grid-three>.e-con,.cpa-grid-two>.e-con{flex:1;min-width:0}.cpa-card{border:1px solid #e0eaf3;border-radius:17px;background:#fff;box-shadow:0 12px 36px #123e6508;padding:30px!important;display:flex;flex-direction:column;gap:13px;transition:transform .16s,box-shadow .16s}.cpa-card:hover{transform:translateY(-3px);box-shadow:0 17px 40px #123e6515}.cpa-card-kicker{color:#1978bf;font-size:12px;font-weight:850;letter-spacing:.13em}.cpa-card-kicker p{margin:0}.cpa-card-title .elementor-heading-title{font-size:24px!important;line-height:1.26;letter-spacing:-.026em;color:#15395d;font-weight:850}.cpa-card-copy{font-size:14px;line-height:1.73;color:#61778f}.cpa-card-copy p{margin:0}.cpa-section-steps{background:#fff}.cpa-section-steps .cpa-card{background:linear-gradient(180deg,#fff,#fbfdff)}
.cpa-workflow{background:#f3f8fe}.cpa-split{display:flex!important;flex-direction:row!important;align-items:center!important;gap:40px!important}.cpa-text-column{flex:0 0 43%;width:43%!important}.cpa-demo-column{flex:1;min-width:0}.cpa-body{font-size:17px;line-height:1.75;color:#61788f}.cpa-note-soft,.cpa-callout,.cpa-legal-alert{font-size:14px;background:#e9f3fd;border-left:3px solid #328cd4;border-radius:9px;padding:16px 18px;color:#42627f}.cpa-column-image img{border:1px solid #d5e5f3;border-radius:17px;box-shadow:0 17px 40px #1c5a8e1c;width:100%}.cpa-demo-img img,.cpa-secondary-ui-image img{border:1px solid #cfdfed;border-radius:14px;box-shadow:0 18px 45px #193e661c;width:100%}.cpa-secondary-art{max-width:1020px}.cpa-section-modes{background:#fff}.cpa-mode-card{border-top:4px solid #55a6df}.cpa-btn-center{align-self:flex-start}.cpa-privacy-section{padding:80px max(24px,calc((100vw - 1180px)/2));background:linear-gradient(135deg,#072748,#0a3f70);color:white}.cpa-privacy-inner{max-width:1180px;width:100%;margin:auto;display:flex!important;flex-direction:row!important;align-items:center!important;gap:45px}.cpa-privacy-copy{flex:0 0 65%}.cpa-privacy-panel{flex:1;background:#ffffff12;border:1px solid #ffffff33;border-radius:20px;padding:36px!important;box-shadow:0 20px 40px #051c3422}.cpa-eyebrow-light{color:#74c9ed}.cpa-white .elementor-heading-title{color:white!important}.cpa-privacy-section .cpa-hero-lead{color:#c1d9eb}.cpa-privacy-tag{font-size:11px;letter-spacing:.16em;color:#8fdafa;font-weight:850}.cpa-privacy-big .elementor-heading-title{color:white;font-size:28px!important;letter-spacing:-.03em}.cpa-privacy-mini{color:#cce0ee;font-size:14px}.cpa-btn-white .elementor-button{background:white;color:#0c4b80;border-color:white}.cpa-btn-white .elementor-button:hover{background:#eaf5ff;color:#064a82}.cpa-section-pricing{background:#f7fafe}.cpa-grid-two{max-width:920px}.cpa-price-card{padding:36px!important}.cpa-price-card .cpa-card-title .elementor-heading-title{font-size:34px!important}.cpa-card-blue{background:linear-gradient(135deg,#104578,#0a2d53);border-color:#0f497c}.cpa-card-blue .cpa-card-kicker,.cpa-card-blue .cpa-card-copy,.cpa-card-blue .cpa-card-title .elementor-heading-title{color:white}.cpa-final-cta{background:#eef6ff;padding:65px max(24px,calc((100vw - 1180px)/2))}.cpa-final-inner{max-width:850px}.cpa-final-cta .cpa-white .elementor-heading-title{color:#133458!important}.cpa-final-cta .cpa-hero-lead{color:#627992}.cpa-final-cta .cpa-eyebrow-light{color:var(--cpa-blue)}.cpa-final-cta .cpa-btn-white .elementor-button{background:var(--cpa-blue);color:#fff;border-color:var(--cpa-blue)}
/* secondary existing layouts and policy cards */
.cpa-legal{background:#f7fafe;display:flex;flex-direction:column;gap:18px}.cpa-legal-item{padding:23px 28px;background:white;border:1px solid var(--cpa-border);border-radius:13px}.cpa-legal-h .elementor-heading-title{font-size:22px!important;font-weight:800;color:#16395b}.cpa-legal-p{font-size:15px;color:#556f8a}.cpa-cta{background:linear-gradient(120deg,#082c54,#12558c);color:#fff}.cpa-cta .cpa-hero-lead{color:#d2e4f1}.cpa-cta-inner{max-width:850px}.cpa-cta .cpa-btn-alt .elementor-button{background:white;color:#0d487b}.cpa-secondary-section{background:#f5faff}.cpa-site-footer{background:#081f3a;color:#bad1e5;padding:46px max(24px,calc((100vw - 1180px)/2))}.cpa-footer-inner{display:flex!important;flex-direction:row!important;align-items:center!important;justify-content:space-between;gap:30px;max-width:1180px}.cpa-footer-title .elementor-heading-title{color:white!important;font-size:22px!important;font-weight:850}.cpa-footer-copy{font-size:13px;color:#b5cce0}.cpa-footer-copy p{margin:0}.cpa-footer-links a{font-size:13px;color:#ebf5fe;text-decoration:none}.cpa-footer-links a:hover{text-decoration:underline}.cpa-fallback-footer{background:#081f3a;color:#b7d0e5;padding:35px max(24px,calc((100vw - 1180px)/2));font-size:13px}.cpa-fallback-footer a{color:white;margin-right:14px}.cpa-no-elementor{max-width:850px;margin:80px auto;padding:30px}
@media(max-width:1050px){.cpa-hero{padding-top:65px;padding-bottom:58px}.cpa-hero-inner{gap:27px!important}.cpa-hero-title .elementor-heading-title{font-size:clamp(38px,5vw,60px)!important}.cpa-hero-copy{flex-basis:47%;width:47%!important}.cpa-text-column{flex-basis:45%;width:45%!important}.cpa-section{padding:68px 28px}.cpa-site-header,.cpa-fallback-header{padding:12px 28px}.cpa-header-brand{min-width:180px}.cpa-header-links .elementor-button{padding:9px 8px}.cpa-privacy-section{padding:68px 28px}}
@media(max-width:820px){.cpa-hero-inner,.cpa-split,.cpa-privacy-inner,.cpa-grid-three,.cpa-grid-two,.cpa-footer-inner{flex-direction:column!important;align-items:stretch!important}.cpa-hero-copy,.cpa-hero-art,.cpa-text-column,.cpa-demo-column,.cpa-privacy-copy,.cpa-privacy-panel{width:100%!important;flex:1 1 auto!important}.cpa-hero-product-image img{max-width:720px;margin:auto;display:block}.cpa-trust-strip{flex-wrap:wrap}.cpa-trust-item{flex:0 0 50%;padding:13px 20px}.cpa-trust-item:nth-child(2){border:0}.cpa-site-header{flex-wrap:wrap}.cpa-header-links{width:100%;justify-content:flex-start}.cpa-hero{padding:60px 28px}.cpa-section{padding:65px 28px}.cpa-privacy-section{padding:65px 28px}}
@media(max-width:550px){.cpa-hero{padding:45px 20px}.cpa-section,.cpa-privacy-section,.cpa-final-cta{padding:54px 20px}.cpa-hero-title .elementor-heading-title{font-size:42px!important}.cpa-hero-lead{font-size:16px}.cpa-site-header,.cpa-fallback-header{padding:12px 20px;flex-direction:column!important;align-items:flex-start}.cpa-header-links{justify-content:flex-start;gap:1px}.cpa-header-links .elementor-button{font-size:12px;padding:8px}.cpa-button-row{flex-direction:column!important;align-items:stretch}.cpa-button-row .elementor-widget-button{width:100%}.cpa-grid-three,.cpa-grid-two{gap:15px}.cpa-card{padding:25px!important}.cpa-trust-strip{padding:20px}.cpa-trust-item{padding:11px 12px}.cpa-trust-item:first-child{padding-left:12px}.cpa-trust-title .elementor-heading-title{font-size:13px!important}.cpa-trust-detail{font-size:11px}.cpa-section-title .elementor-heading-title{font-size:32px!important}}

/* C.P.A. real-world accounting document case study, added v2.1. Native Elementor elements. */
.cpa-case-section{background:linear-gradient(180deg,#f7faff 0%,#ecf5fd 100%);border-top:1px solid #e3edf7;border-bottom:1px solid #e3edf7}
.cpa-case-section .cpa-section-head{max-width:890px}
.cpa-case-cards{display:flex!important;flex-direction:row!important;gap:12px!important;align-items:stretch!important;width:100%}
.cpa-case-card{min-width:0!important;flex:1 1 0!important;gap:12px!important;background:#fff;border:1px solid #d8e6f3;border-radius:20px;padding:26px 21px!important;box-shadow:0 16px 36px rgba(20,62,111,.055)}
.cpa-case-app{border:1px solid #a6cbe9;box-shadow:0 18px 45px rgba(19,98,168,.1)}
.cpa-case-arrow{flex:0 0 24px;align-self:center!important;text-align:center;font-size:34px;color:#438fd2;font-weight:800}
.cpa-case-arrow p{margin:0}
.cpa-case-kicker{font-size:10px;color:#2476b7;font-weight:850;letter-spacing:.09em;text-transform:uppercase}
.cpa-case-kicker p{margin:0}
.cpa-case-card-title .elementor-heading-title{font-size:21px!important;line-height:1.24;font-weight:850;color:#14395e;letter-spacing:-.025em}
.cpa-case-muted{font-size:12px;color:#7890a7;line-height:1.45}
.cpa-case-muted p,.cpa-case-card-note p{margin:0}
.cpa-case-lines{display:flex!important;flex-direction:column!important;gap:0!important;background:#f8fbff;border:1px solid #e5edf5;border-radius:12px;overflow:hidden;margin-top:5px}
.cpa-case-row{display:flex!important;align-items:center!important;justify-content:space-between!important;gap:7px!important;flex-direction:row!important;padding:13px 11px;border-bottom:1px solid #e4edf5;min-width:0!important}
.cpa-case-row:last-child{border-bottom:0}
.cpa-case-row-label{font-size:12px;color:#476681;line-height:1.4;min-width:0;flex:1 1 auto}
.cpa-case-row-label p{margin:0}
.cpa-case-row-value{flex:0 0 auto;white-space:nowrap}
.cpa-case-row-value .elementor-heading-title{font:800 15px/1.25 ui-monospace,SFMono-Regular,Consolas,monospace!important;color:#173e65}
.cpa-case-derived{background:#e9effa}
.cpa-case-derived .cpa-case-row-label{font-weight:750}
.cpa-case-included .cpa-case-row-label{color:#177451}
.cpa-case-excluded{background:#f4eefa;border-left:3px solid #9667bb;opacity:.94}
.cpa-case-excluded .cpa-case-row-label,.cpa-case-excluded .cpa-case-row-value .elementor-heading-title{color:#775493;text-decoration:line-through}
.cpa-case-excel-grid{background:#fff}
.cpa-case-cell{background:linear-gradient(90deg,#eaf5fe 0 28%,#fff 28% 100%)}
.cpa-case-cell .cpa-case-row-label{font-size:12px;color:#487d9e;font-weight:800}
.cpa-case-total{border-radius:10px;padding:12px 14px;background:#e6f4ff;gap:3px!important}
.cpa-case-total-label{font-weight:850;font-size:10px;letter-spacing:.08em;color:#427ba7}
.cpa-case-total-label p{margin:0}
.cpa-case-total-number .elementor-heading-title{color:#103c6e!important;font-size:28px!important;letter-spacing:-.025em}
.cpa-case-card-note{font-size:12px;line-height:1.55;color:#698097}
.cpa-case-disclaimer{max-width:1000px;color:#667e93;font-size:12px;line-height:1.5}
.cpa-case-disclaimer p{margin:0}
@media(max-width:1100px){.cpa-case-cards{gap:7px!important}.cpa-case-card{padding:21px 14px!important}.cpa-case-arrow{flex:0 0 15px;font-size:23px}.cpa-case-card-title .elementor-heading-title{font-size:19px!important}.cpa-case-row-value .elementor-heading-title{font-size:14px!important}}
@media(max-width:820px){.cpa-case-cards{flex-direction:column!important;align-items:stretch!important;gap:10px!important}.cpa-case-arrow{transform:rotate(90deg);align-self:center!important;max-height:22px}.cpa-case-card{width:100%!important;flex:1 1 auto!important;padding:23px!important}.cpa-case-card-title .elementor-heading-title{font-size:23px!important}}
@media(max-width:450px){.cpa-case-card{padding:17px!important}.cpa-case-card-title .elementor-heading-title{font-size:21px!important}.cpa-case-row{padding:10px 9px}.cpa-case-row-value .elementor-heading-title{font-size:13px!important}}

/* C.P.A. v2.2 - Authentic tax form -> interactive tape -> Excel screenshot */
.cpa-case-screenshot-frame{margin-top:24px;padding:28px!important;background:linear-gradient(145deg,#fff,#f7fbff);border:1px solid #d4e5f3;border-radius:23px;box-shadow:0 18px 44px rgba(20,62,111,.065);width:100%!important;max-width:1180px}
.cpa-case-screenshot-kicker{font-size:11px;font-weight:850;letter-spacing:.11em;color:#2379b8}
.cpa-case-screenshot-kicker p,.cpa-case-screenshot-caption p{margin:0}
.cpa-case-screenshot-heading .elementor-heading-title{font-size:24px!important;line-height:1.35!important;color:#153959;font-weight:800!important;max-width:860px}
.cpa-case-screenshot-image img{display:block;width:100%;max-width:100%;height:auto;border:1px solid #caddeb;border-radius:12px;box-shadow:0 10px 25px rgba(14,48,80,.13)}
.cpa-case-screenshot-caption{font-size:12px;line-height:1.6;color:#657e94;max-width:1000px}
@media(max-width:600px){.cpa-case-screenshot-frame{padding:16px!important;margin-top:16px;border-radius:16px}.cpa-case-screenshot-heading .elementor-heading-title{font-size:20px!important}.cpa-case-screenshot-image img{border-radius:7px}.cpa-case-screenshot-caption{font-size:11px}}