/* ==========================================================================
   BNSP & Co LLP — Chartered Accountants
   styles.css  |  single stylesheet for all routes
   --------------------------------------------------------------------------
   Contents
     01. Design tokens
     02. Reset & base
     03. Layout primitives
     04. Typography
     05. Buttons & links
     06. Top bar / Header / Navigation
     07. Hero (home)
     08. Page banner (inner pages)
     09. Cards — pillar, service, value, partner
     10. Stats
     11. Split / about blocks
     12. Service detail blocks (services page)
     13. Timeline
     14. Contact page + form
     15. CTA band
     16. Footer
     17. Motion / reveal
     18. Placeholder helper (?ph=1)
     19. Responsive
   ========================================================================== */


/* 01. Design tokens ======================================================= */

:root {
  /* Brand — tuned to sit alongside the ICAI "CA India" mark.
     Change these lines to re-skin the whole site. */
  --ink:            #0d2137;   /* deep navy — primary */
  --ink-700:        #16324f;
  --ink-500:        #2c4d70;
  --brand-blue:     #1c78ad;   /* picked from the CA India logo */
  --accent:         #d9702a;   /* picked from the CA India logo (orange) */
  --accent-rgb:     217, 112, 42;
  --accent-soft:    #f6c9a4;

  /* Neutrals */
  --paper:          #ffffff;
  --paper-warm:     #faf9f6;
  --paper-tint:     #f2f0ec;
  --line:           #e3e0da;
  --line-strong:    #cfcac1;
  --body:           #4a5057;
  --body-soft:      #767c84;

  /* Type */
  --font-display: "Source Serif 4", Georgia, "Times New Roman", serif;
  --font-body: "Inter", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Arial, sans-serif;

  /* Space */
  --gutter: 24px;
  --shell: 1180px;
  --section-y: 104px;

  /* Effects */
  --radius: 4px;
  --radius-lg: 8px;
  --shadow-sm: 0 1px 2px rgba(13, 33, 55, .05), 0 4px 14px rgba(13, 33, 55, .04);
  --shadow-md: 0 2px 6px rgba(13, 33, 55, .06), 0 18px 40px rgba(13, 33, 55, .08);
  --ease: cubic-bezier(.22, .61, .36, 1);
}


/* 02. Reset & base ======================================================== */

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

html {
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
  /* clears the stuck header (68px) plus the services sub-nav (~54px) */
  scroll-padding-top: 138px;
}

body {
  margin: 0;
  background: var(--paper);
  color: var(--body);
  font-family: var(--font-body);
  font-size: 16.5px;
  line-height: 1.72;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

body.is-locked { overflow: hidden; }

img, svg { max-width: 100%; height: auto; display: block; }
iframe { border: 0; max-width: 100%; }

h1, h2, h3, h4 {
  font-family: var(--font-display);
  color: var(--ink);
  font-weight: 600;
  line-height: 1.2;
  letter-spacing: -.012em;
  margin: 0 0 .6em;
}

p { margin: 0 0 1.15em; }
p:last-child { margin-bottom: 0; }

ul, ol { margin: 0 0 1.15em; padding-left: 1.15em; }
li { margin-bottom: .4em; }

a { color: var(--ink); text-decoration-color: var(--line-strong); text-underline-offset: 3px; }
a:hover { color: var(--accent); }

:focus-visible {
  outline: 2px solid var(--accent);
  outline-offset: 3px;
  border-radius: 2px;
}

::selection { background: var(--accent-soft); color: var(--ink); }

.skip-link {
  position: absolute;
  left: -9999px;
  top: 0;
  z-index: 999;
  background: var(--ink);
  color: #fff;
  padding: 12px 20px;
  text-decoration: none;
}
.skip-link:focus { left: 8px; top: 8px; color: #fff; }


/* 03. Layout primitives =================================================== */

.container {
  width: 100%;
  max-width: var(--shell);
  margin-inline: auto;
  padding-inline: var(--gutter);
}
.container--narrow { max-width: 860px; }

.section { padding-block: var(--section-y); }
.section--tight { padding-block: 72px; }
.section--warm { background: var(--paper-warm); }
.section--tint { background: var(--paper-tint); }
.section--ink { background: var(--ink); color: rgba(255, 255, 255, .78); }
.section--ink h2, .section--ink h3 { color: #fff; }

.rule { height: 1px; background: var(--line); border: 0; margin: 0; }

.grid { display: grid; gap: 28px; }
.grid--2 { grid-template-columns: repeat(2, 1fr); }
.grid--3 { grid-template-columns: repeat(3, 1fr); }
.grid--4 { grid-template-columns: repeat(4, 1fr); }

.stack > * + * { margin-top: 18px; }
.center { text-align: center; }
.mx-auto { margin-inline: auto; }


/* 04. Typography ========================================================== */

.eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  font-family: var(--font-body);
  font-size: 11.5px;
  font-weight: 600;
  letter-spacing: .18em;
  text-transform: uppercase;
  color: var(--accent);
  margin: 0 0 18px;
}
.eyebrow::before {
  content: "";
  width: 26px;
  height: 1px;
  background: var(--accent);
  flex: none;
}
.eyebrow--center { justify-content: center; }
.section--ink .eyebrow { color: var(--accent-soft); }
.section--ink .eyebrow::before { background: var(--accent-soft); }

.h-xl { font-size: clamp(2.5rem, 5.2vw, 3.9rem); }
.h-lg { font-size: clamp(2rem, 3.6vw, 2.75rem); }
.h-md { font-size: clamp(1.45rem, 2.2vw, 1.85rem); }
.h-sm { font-size: 1.16rem; }

.lede {
  font-size: 1.12rem;
  line-height: 1.68;
  color: var(--body);
}
.section--ink .lede { color: rgba(255, 255, 255, .78); }

.muted { color: var(--body-soft); }
.small { font-size: .875rem; }

.section-head { max-width: 720px; margin-bottom: 56px; }
.section-head.center { margin-inline: auto; }
.section-head p:last-child { margin-bottom: 0; }


/* 05. Buttons & links ===================================================== */

.btn {
  --btn-bg: var(--ink);
  --btn-fg: #fff;
  --btn-bd: var(--ink);
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
  padding: 14px 28px;
  font-family: var(--font-body);
  font-size: .9rem;
  font-weight: 600;
  letter-spacing: .02em;
  line-height: 1;
  text-decoration: none;
  cursor: pointer;
  border: 1px solid var(--btn-bd);
  border-radius: var(--radius);
  background: var(--btn-bg);
  color: var(--btn-fg);
  transition: background .25s var(--ease), color .25s var(--ease),
              border-color .25s var(--ease), transform .25s var(--ease);
}
.btn:hover {
  color: var(--btn-fg);
  transform: translateY(-2px);
  background: var(--accent);
  border-color: var(--accent);
}

.btn--ghost { --btn-bg: transparent; --btn-fg: var(--ink); --btn-bd: var(--line-strong); }
.btn--ghost:hover { --btn-fg: #fff; }

.btn--light { --btn-bg: #fff; --btn-fg: var(--ink); --btn-bd: #fff; }
.btn--light:hover { --btn-fg: #fff; }

.btn--outline-light { --btn-bg: transparent; --btn-fg: #fff; --btn-bd: rgba(255,255,255,.4); }

.btn--sm { padding: 11px 20px; font-size: .82rem; }
.btn--block { width: 100%; }

.arrow-link {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-size: .86rem;
  font-weight: 600;
  letter-spacing: .04em;
  text-transform: uppercase;
  text-decoration: none;
  color: var(--ink);
}
.arrow-link svg { transition: transform .25s var(--ease); flex: none; }
.arrow-link:hover svg { transform: translateX(5px); }

.btn-row { display: flex; flex-wrap: wrap; gap: 14px; }


/* 06. Top bar / Header / Navigation ======================================= */

.topbar {
  background: var(--ink);
  color: rgba(255, 255, 255, .72);
  font-size: .8rem;
  letter-spacing: .01em;
}
.topbar .container {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  min-height: 42px;
}
.topbar a { color: rgba(255, 255, 255, .82); text-decoration: none; }
.topbar a:hover { color: var(--accent-soft); }
.topbar__group { display: flex; align-items: center; gap: 24px; }
.topbar__item { display: inline-flex; align-items: center; gap: 8px; }
.topbar__item svg { opacity: .65; flex: none; }

.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  background: rgba(255, 255, 255, .94);
  backdrop-filter: saturate(180%) blur(12px);
  border-bottom: 1px solid var(--line);
  transition: box-shadow .3s var(--ease);
}
.site-header.is-stuck { box-shadow: var(--shadow-sm); }

.site-header .container {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  min-height: 82px;
  transition: min-height .3s var(--ease);
}
.site-header.is-stuck .container { min-height: 68px; }

.brand {
  display: inline-flex;
  align-items: center;
  gap: 14px;
  text-decoration: none;
  flex: none;
}
/* ICAI "CA India" mark. Kept full-colour and unaltered per ICAI usage
   guidelines — only scaled, never recoloured or cropped. */
.brand__mark {
  width: auto;
  height: 46px;
  flex: none;
  transition: height .3s var(--ease);
}
.site-header.is-stuck .brand__mark { height: 40px; }
.brand__divider {
  width: 1px;
  align-self: stretch;
  margin-block: 6px;
  background: var(--line-strong);
  flex: none;
}
.brand__text { display: flex; flex-direction: column; line-height: 1.15; }
.brand__name {
  font-family: var(--font-display);
  font-size: 1.24rem;
  font-weight: 600;
  color: var(--ink);
  letter-spacing: -.01em;
}
.brand__tag {
  font-size: .625rem;
  font-weight: 600;
  letter-spacing: .21em;
  text-transform: uppercase;
  color: var(--accent);
  margin-top: 3px;
}

.nav { display: flex; align-items: center; gap: 6px; }
.nav__cta { display: none; }  /* drawer-only CTA; revealed at <=900px */
.nav__link {
  position: relative;
  padding: 10px 15px;
  font-size: .885rem;
  font-weight: 500;
  color: var(--ink-700);
  text-decoration: none;
  border-radius: var(--radius);
  transition: color .2s var(--ease);
}
.nav__link::after {
  content: "";
  position: absolute;
  left: 15px;
  right: 15px;
  bottom: 2px;
  height: 1.5px;
  background: var(--accent);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .28s var(--ease);
}
.nav__link:hover { color: var(--accent); }
.nav__link:hover::after,
.nav__link.is-active::after { transform: scaleX(1); }
.nav__link.is-active { color: var(--ink); font-weight: 600; }

.header__cta { flex: none; }

.nav-toggle {
  display: none;
  width: 44px;
  height: 44px;
  padding: 0;
  background: none;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  cursor: pointer;
  align-items: center;
  justify-content: center;
}
.nav-toggle span {
  display: block;
  position: relative;
  width: 19px;
  height: 1.5px;
  background: var(--ink);
  transition: background .2s var(--ease);
}
.nav-toggle span::before,
.nav-toggle span::after {
  content: "";
  position: absolute;
  left: 0;
  width: 19px;
  height: 1.5px;
  background: var(--ink);
  transition: transform .28s var(--ease);
}
.nav-toggle span::before { top: -6px; }
.nav-toggle span::after { top: 6px; }
.nav-toggle[aria-expanded="true"] span { background: transparent; }
.nav-toggle[aria-expanded="true"] span::before { transform: translateY(6px) rotate(45deg); }
.nav-toggle[aria-expanded="true"] span::after { transform: translateY(-6px) rotate(-45deg); }


/* 07. Hero (home) ========================================================= */

.hero {
  position: relative;
  background: var(--ink);
  color: rgba(255, 255, 255, .8);
  overflow: hidden;
}
.hero::before {
  /* soft light bloom */
  content: "";
  position: absolute;
  inset: 0;
  background:
    radial-gradient(900px 520px at 78% 8%, rgba(var(--accent-rgb), .22), transparent 62%),
    radial-gradient(720px 480px at 8% 92%, rgba(44, 77, 112, .55), transparent 60%);
}
.hero::after {
  /* hairline grid */
  content: "";
  position: absolute;
  inset: 0;
  background-image:
    linear-gradient(rgba(255, 255, 255, .05) 1px, transparent 1px),
    linear-gradient(90deg, rgba(255, 255, 255, .05) 1px, transparent 1px);
  background-size: 76px 76px;
  mask-image: radial-gradient(1000px 620px at 50% 40%, #000 30%, transparent 78%);
  -webkit-mask-image: radial-gradient(1000px 620px at 50% 40%, #000 30%, transparent 78%);
}
.hero .container { position: relative; z-index: 1; }

.hero__inner {
  display: grid;
  grid-template-columns: 1.15fr .85fr;
  gap: 72px;
  align-items: center;
  padding-block: 118px;
}
.hero h1 { color: #fff; margin-bottom: .45em; }
.hero h1 em {
  font-style: normal;
  color: var(--accent-soft);
  position: relative;
  white-space: nowrap;
}
.hero__lede {
  font-size: 1.16rem;
  line-height: 1.7;
  color: rgba(255, 255, 255, .76);
  max-width: 54ch;
  margin-bottom: 36px;
}
.hero .btn-row { margin-bottom: 44px; }

.hero__meta {
  display: flex;
  flex-wrap: wrap;
  gap: 14px 40px;
  padding-top: 30px;
  border-top: 1px solid rgba(255, 255, 255, .14);
}
.hero__meta dt {
  font-size: .68rem;
  font-weight: 600;
  letter-spacing: .16em;
  text-transform: uppercase;
  color: rgba(255, 255, 255, .45);
  margin-bottom: 5px;
}
.hero__meta dd {
  margin: 0;
  font-family: var(--font-display);
  font-size: 1.05rem;
  color: #fff;
}

/* Credential card floating in the hero */
.hero__card {
  background: rgba(255, 255, 255, .055);
  border: 1px solid rgba(255, 255, 255, .14);
  border-radius: var(--radius-lg);
  padding: 38px 36px;
  backdrop-filter: blur(6px);
}
.hero__card h2 {
  color: #fff;
  font-size: 1.28rem;
  margin-bottom: 6px;
}
.hero__card > p { color: rgba(255, 255, 255, .62); font-size: .92rem; }
.hero__card ul {
  list-style: none;
  margin: 26px 0 0;
  padding: 0;
  border-top: 1px solid rgba(255, 255, 255, .12);
}
.hero__card li {
  display: flex;
  gap: 14px;
  align-items: flex-start;
  padding: 17px 0;
  margin: 0;
  border-bottom: 1px solid rgba(255, 255, 255, .09);
  font-size: .93rem;
  color: rgba(255, 255, 255, .8);
}
.hero__card li:last-child { border-bottom: 0; padding-bottom: 0; }
.hero__card li svg { flex: none; margin-top: 4px; color: var(--accent-soft); }


/* 08. Page banner (inner pages) =========================================== */

.banner {
  position: relative;
  background: var(--ink);
  color: rgba(255, 255, 255, .72);
  overflow: hidden;
}
.banner::before {
  content: "";
  position: absolute;
  inset: 0;
  background:
    radial-gradient(760px 420px at 82% 12%, rgba(var(--accent-rgb), .2), transparent 62%),
    radial-gradient(620px 400px at 4% 96%, rgba(44, 77, 112, .5), transparent 60%);
}
.banner .container { position: relative; z-index: 1; }
.banner__inner { padding-block: 92px 84px; max-width: 780px; }
.banner h1 { color: #fff; margin-bottom: .35em; }
.banner p { color: rgba(255, 255, 255, .74); font-size: 1.08rem; max-width: 60ch; }

.crumbs {
  display: flex;
  align-items: center;
  gap: 10px;
  list-style: none;
  margin: 0 0 22px;
  padding: 0;
  font-size: .78rem;
  letter-spacing: .06em;
  text-transform: uppercase;
}
.crumbs li { margin: 0; color: rgba(255, 255, 255, .45); }
.crumbs li + li::before { content: "/"; margin-right: 10px; opacity: .5; }
.crumbs a { color: rgba(255, 255, 255, .7); text-decoration: none; }
.crumbs a:hover { color: var(--accent-soft); }


/* 09. Cards =============================================================== */

.card {
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  padding: 36px 32px;
  transition: transform .3s var(--ease), box-shadow .3s var(--ease),
              border-color .3s var(--ease);
}
.card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
  border-color: var(--line-strong);
}
.card h3 { margin-bottom: .5em; }
.card p { color: var(--body); font-size: .96rem; }

/* Pillar card — the three headline offerings */
.pillar {
  position: relative;
  display: flex;
  flex-direction: column;
  padding-top: 40px;
}
.pillar::before {
  content: "";
  position: absolute;
  top: -1px;
  left: -1px;
  right: -1px;
  height: 3px;
  background: var(--accent);
  border-radius: var(--radius-lg) var(--radius-lg) 0 0;
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .35s var(--ease);
}
.pillar:hover::before { transform: scaleX(1); }
.pillar__icon {
  width: 46px;
  height: 46px;
  margin-bottom: 24px;
  color: var(--accent);
}
.pillar .arrow-link { margin-top: auto; padding-top: 26px; }

/* Service card — numbered grid on home */
.svc-card {
  position: relative;
  display: flex;
  flex-direction: column;
  gap: 12px;
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  padding: 34px 30px;
  text-decoration: none;
  overflow: hidden;
  transition: transform .3s var(--ease), box-shadow .3s var(--ease),
              border-color .3s var(--ease);
}
.svc-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
  border-color: var(--line-strong);
}
.svc-card__num {
  font-family: var(--font-display);
  font-size: .82rem;
  font-weight: 600;
  letter-spacing: .1em;
  color: var(--accent);
}
.svc-card h3 { font-size: 1.16rem; margin: 0; }
.svc-card p { font-size: .93rem; color: var(--body); margin: 0; }
.svc-card__more {
  margin-top: 6px;
  font-size: .8rem;
  font-weight: 600;
  letter-spacing: .06em;
  text-transform: uppercase;
  color: var(--ink-500);
  transition: color .25s var(--ease);
}
.svc-card:hover .svc-card__more { color: var(--accent); }

/* Value / why-us item */
.value { display: flex; gap: 18px; align-items: flex-start; }
.value__icon {
  width: 40px;
  height: 40px;
  flex: none;
  color: var(--accent);
}
.value h3 { font-size: 1.06rem; margin-bottom: .35em; }
.value p { font-size: .93rem; margin: 0; }

/* Partner card */
.partner {
  display: grid;
  grid-template-columns: 132px 1fr;
  gap: 30px;
  align-items: start;
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  padding: 34px;
}
.partner__photo {
  width: 132px;
  height: 152px;
  border-radius: var(--radius);
  overflow: hidden;
  background: var(--paper-tint);
  border: 1px solid var(--line);
}
.partner__photo img { width: 100%; height: 100%; object-fit: cover; }
.partner__name { font-size: 1.3rem; margin-bottom: 4px; }
.partner__role {
  font-size: .72rem;
  font-weight: 600;
  letter-spacing: .16em;
  text-transform: uppercase;
  color: var(--accent);
  margin-bottom: 14px;
}
.partner__bio { font-size: .95rem; }
.partner__contact {
  display: flex;
  flex-wrap: wrap;
  gap: 10px 24px;
  margin-top: 18px;
  padding-top: 18px;
  border-top: 1px solid var(--line);
  font-size: .88rem;
}
.partner__contact a { display: inline-flex; align-items: center; gap: 8px; text-decoration: none; }
.partner__contact svg { color: var(--accent); flex: none; }


/* 10. Stats =============================================================== */

.stats {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 1px;
  background: var(--line);
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  overflow: hidden;
}
.stat { background: var(--paper); padding: 32px 26px; text-align: center; }
.section--warm .stat { background: var(--paper-warm); }
.stat__num {
  display: block;
  font-family: var(--font-display);
  font-size: clamp(2rem, 3.4vw, 2.7rem);
  font-weight: 600;
  color: var(--ink);
  line-height: 1;
  margin-bottom: 10px;
}
.stat__num sup { font-size: .5em; color: var(--accent); top: -.7em; }
.stat__label {
  font-size: .76rem;
  font-weight: 600;
  letter-spacing: .12em;
  text-transform: uppercase;
  color: var(--body-soft);
}


/* 11. Split / about blocks ================================================ */

.split {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 72px;
  align-items: center;
}
.split--wide-left { grid-template-columns: 1.1fr .9fr; }

.figure-panel {
  position: relative;
  border-radius: var(--radius-lg);
  background:
    radial-gradient(520px 340px at 30% 20%, rgba(var(--accent-rgb), .16), transparent 65%),
    linear-gradient(155deg, var(--ink) 0%, var(--ink-700) 100%);
  color: #fff;
  padding: 52px 46px;
  overflow: hidden;
  min-height: 340px;
  display: flex;
  flex-direction: column;
  justify-content: center;
}
.figure-panel::after {
  content: "";
  position: absolute;
  inset: 0;
  background-image:
    linear-gradient(rgba(255, 255, 255, .045) 1px, transparent 1px),
    linear-gradient(90deg, rgba(255, 255, 255, .045) 1px, transparent 1px);
  background-size: 58px 58px;
}
.figure-panel > * { position: relative; z-index: 1; }
.figure-panel blockquote {
  margin: 0;
  font-family: var(--font-display);
  font-size: 1.42rem;
  line-height: 1.5;
  color: #fff;
}
.figure-panel cite {
  display: block;
  margin-top: 24px;
  font-family: var(--font-body);
  font-style: normal;
  font-size: .8rem;
  font-weight: 600;
  letter-spacing: .14em;
  text-transform: uppercase;
  color: var(--accent-soft);
}

.tick-list { list-style: none; margin: 0; padding: 0; }
.tick-list li {
  display: flex;
  gap: 13px;
  align-items: flex-start;
  margin-bottom: 13px;
  font-size: .97rem;
}
.tick-list svg { flex: none; margin-top: 5px; color: var(--accent); }


/* 12. Service detail blocks (services page) =============================== */

.svc-nav {
  position: sticky;
  top: 67px;   /* sits flush under the stuck header */
  z-index: 50;
  background: var(--paper-warm);
  border-bottom: 1px solid var(--line);
}
.svc-nav__scroll {
  display: flex;
  gap: 8px;
  overflow-x: auto;
  padding-block: 14px;
  scrollbar-width: thin;
}
.svc-nav a {
  flex: none;
  padding: 9px 16px;
  font-size: .83rem;
  font-weight: 500;
  white-space: nowrap;
  text-decoration: none;
  color: var(--ink-700);
  border: 1px solid var(--line);
  border-radius: 999px;
  background: var(--paper);
  transition: all .22s var(--ease);
}
.svc-nav a:hover, .svc-nav a.is-active {
  background: var(--ink);
  border-color: var(--ink);
  color: #fff;
}

.svc-block { padding-block: 76px; border-bottom: 1px solid var(--line); }
.svc-block:last-of-type { border-bottom: 0; }
.svc-block__grid {
  display: grid;
  grid-template-columns: .8fr 1.2fr;
  gap: 64px;
  align-items: start;
}
.svc-block__aside { position: sticky; top: 168px; }
.svc-block__no {
  font-family: var(--font-display);
  font-size: 3.2rem;
  font-weight: 600;
  line-height: 1;
  color: var(--line-strong);
  margin-bottom: 16px;
}
.svc-block h2 { font-size: clamp(1.5rem, 2.4vw, 1.95rem); }

.svc-items {
  list-style: none;
  margin: 0;
  padding: 0;
  columns: 2;
  column-gap: 40px;
}
.svc-items li {
  break-inside: avoid;
  display: flex;
  gap: 12px;
  align-items: flex-start;
  padding: 11px 0;
  margin: 0;
  font-size: .95rem;
  border-bottom: 1px solid var(--line);
}
.svc-items li svg { flex: none; margin-top: 6px; color: var(--accent); }

.chip-row { display: flex; flex-wrap: wrap; gap: 10px; }
.chip {
  padding: 9px 18px;
  font-size: .85rem;
  font-weight: 500;
  color: var(--ink);
  background: var(--paper);
  border: 1px solid var(--line-strong);
  border-radius: 999px;
}
.section--ink .chip {
  color: #fff;
  background: rgba(255, 255, 255, .06);
  border-color: rgba(255, 255, 255, .2);
}


/* 13. Timeline ============================================================ */

.timeline { list-style: none; margin: 0; padding: 0; position: relative; }
.timeline::before {
  content: "";
  position: absolute;
  left: 7px;
  top: 8px;
  bottom: 8px;
  width: 1px;
  background: var(--line-strong);
}
.timeline li {
  position: relative;
  padding: 0 0 34px 40px;
  margin: 0;
}
.timeline li:last-child { padding-bottom: 0; }
.timeline li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 8px;
  width: 15px;
  height: 15px;
  border-radius: 50%;
  background: var(--paper-warm);
  border: 2px solid var(--accent);
}
.timeline__year {
  font-family: var(--font-display);
  font-size: 1.05rem;
  font-weight: 600;
  color: var(--ink);
  display: block;
  margin-bottom: 4px;
}
.timeline p { font-size: .95rem; margin: 0; }


/* 14. Contact page + form ================================================= */

.contact-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 64px;
  align-items: start;
}

.info-card {
  display: flex;
  gap: 18px;
  align-items: flex-start;
  padding: 26px 0;
  border-bottom: 1px solid var(--line);
}
.info-card:first-of-type { padding-top: 0; }
.info-card:last-of-type { border-bottom: 0; }
.info-card__icon {
  width: 40px;
  height: 40px;
  flex: none;
  display: grid;
  place-items: center;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  color: var(--accent);
}
.info-card h3 {
  font-family: var(--font-body);
  font-size: .74rem;
  font-weight: 700;
  letter-spacing: .15em;
  text-transform: uppercase;
  color: var(--body-soft);
  margin-bottom: 8px;
}
.info-card p { font-size: 1rem; color: var(--ink); margin: 0; }
.info-card a { text-decoration: none; }

.map-frame {
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  overflow: hidden;
  background: var(--paper-tint);
  line-height: 0;
}
.map-frame iframe { width: 100%; height: 420px; display: block; filter: grayscale(.25); }

.form-panel {
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  padding: 44px 40px;
  box-shadow: var(--shadow-sm);
}

.field { margin-bottom: 22px; }
.field label {
  display: block;
  font-size: .78rem;
  font-weight: 600;
  letter-spacing: .09em;
  text-transform: uppercase;
  color: var(--ink-700);
  margin-bottom: 8px;
}
.field .req { color: var(--accent); }
.field input,
.field select,
.field textarea {
  width: 100%;
  padding: 13px 15px;
  font-family: inherit;
  font-size: .96rem;
  color: var(--ink);
  background: var(--paper-warm);
  border: 1px solid var(--line-strong);
  border-radius: var(--radius);
  transition: border-color .2s var(--ease), background .2s var(--ease);
}
.field textarea { min-height: 132px; resize: vertical; }
.field input:focus,
.field select:focus,
.field textarea:focus {
  outline: none;
  background: var(--paper);
  border-color: var(--accent);
}
.field input::placeholder, .field textarea::placeholder { color: #a9aeb4; }

.field__error {
  display: none;
  margin-top: 6px;
  font-size: .8rem;
  color: #b0322c;
}
.field.has-error input,
.field.has-error select,
.field.has-error textarea { border-color: #b0322c; }
.field.has-error .field__error { display: block; }

.form-note {
  margin-top: 18px;
  font-size: .82rem;
  color: var(--body-soft);
  line-height: 1.6;
}

.form-status {
  display: none;
  margin-bottom: 22px;
  padding: 15px 18px;
  border-radius: var(--radius);
  font-size: .91rem;
  border: 1px solid var(--line-strong);
  background: var(--paper-warm);
}
.form-status.is-visible { display: block; }
.form-status.is-ok { border-color: #b7cdb9; background: #f1f7f1; color: #2f5d38; }
.form-status.is-warn { border-color: var(--accent-soft); background: #fbf6ec; color: #7a5a1c; }


/* 15. CTA band ============================================================ */

.cta-band {
  position: relative;
  background: var(--ink);
  overflow: hidden;
}
.cta-band::before {
  content: "";
  position: absolute;
  inset: 0;
  background: radial-gradient(700px 380px at 85% 20%, rgba(var(--accent-rgb), .24), transparent 62%);
}
.cta-band .container { position: relative; z-index: 1; }
.cta-band__inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 48px;
  padding-block: 74px;
}
.cta-band h2 { color: #fff; margin-bottom: .3em; }
.cta-band p { color: rgba(255, 255, 255, .72); margin: 0; max-width: 52ch; }


/* 16. Footer ============================================================== */

.site-footer {
  background: #0a1a2b;
  color: rgba(255, 255, 255, .6);
  font-size: .92rem;
}
.site-footer a { color: rgba(255, 255, 255, .72); text-decoration: none; }
.site-footer a:hover { color: var(--accent-soft); }

.footer__top {
  display: grid;
  grid-template-columns: 1.6fr 1fr 1fr 1.3fr;
  gap: 48px;
  padding-block: 72px 56px;
}
.footer__brand { display: inline-flex; align-items: center; gap: 14px; margin-bottom: 22px; }
.footer__brand .brand__name { color: #fff; }
.footer__brand .brand__divider { background: rgba(255, 255, 255, .2); }
/* The CA India mark must sit on white — give it its own tile on the dark footer. */
.footer__brand .brand__mark {
  height: 52px;
  background: #fff;
  border-radius: var(--radius);
  padding: 6px 8px;
}
.footer__blurb { max-width: 34ch; line-height: 1.7; }

.footer h4 {
  font-family: var(--font-body);
  font-size: .74rem;
  font-weight: 700;
  letter-spacing: .16em;
  text-transform: uppercase;
  color: #fff;
  margin-bottom: 20px;
}
.footer__list { list-style: none; margin: 0; padding: 0; }
.footer__list li { margin-bottom: 11px; }
.footer__list--icon li { display: flex; gap: 12px; align-items: flex-start; }
.footer__list--icon svg { flex: none; margin-top: 5px; color: var(--accent); opacity: .9; }

.footer__bottom {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
  padding-block: 24px;
  border-top: 1px solid rgba(255, 255, 255, .1);
  font-size: .83rem;
}
.footer__legal { display: flex; flex-wrap: wrap; gap: 20px; }

.footer__disclaimer {
  padding-block: 22px;
  border-top: 1px solid rgba(255, 255, 255, .1);
  font-size: .78rem;
  line-height: 1.65;
  color: rgba(255, 255, 255, .42);
}


/* 17. Motion / reveal ===================================================== */

[data-reveal] {
  opacity: 0;
  transform: translateY(18px);
  transition: opacity .7s var(--ease), transform .7s var(--ease);
}
[data-reveal].is-in { opacity: 1; transform: none; }

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after {
    animation-duration: .001ms !important;
    transition-duration: .001ms !important;
  }
  [data-reveal] { opacity: 1; transform: none; }
}


/* 18. Placeholder helper — append ?ph=1 to any URL to highlight TODO copy == */

html.reveal-placeholders .ph {
  background: rgba(255, 214, 102, .38);
  box-shadow: 0 0 0 2px rgba(255, 214, 102, .38);
  border-radius: 2px;
}
html.reveal-placeholders .ph::after {
  content: " ⟵ placeholder";
  font-size: .7em;
  letter-spacing: .08em;
  text-transform: uppercase;
  color: #8a6d1b;
  white-space: nowrap;
}


/* 19. Responsive ========================================================== */

@media (max-width: 1080px) {
  :root { --section-y: 88px; }
  .hero__inner { grid-template-columns: 1fr; gap: 56px; padding-block: 88px; }
  .split, .split--wide-left { grid-template-columns: 1fr; gap: 48px; }
  .svc-block__grid { grid-template-columns: 1fr; gap: 34px; }
  .svc-block__aside { position: static; }
  .footer__top { grid-template-columns: 1fr 1fr; gap: 42px; }
}

@media (max-width: 900px) {
  .grid--4 { grid-template-columns: repeat(2, 1fr); }
  .grid--3 { grid-template-columns: repeat(2, 1fr); }
  .contact-grid { grid-template-columns: 1fr; gap: 48px; }
  .stats { grid-template-columns: repeat(2, 1fr); }
  .svc-items { columns: 1; }

  /* Mobile navigation drawer */
  .nav-toggle { display: inline-flex; }
  .header__cta { display: none; }
  .nav {
    position: fixed;
    inset: 0 0 0 auto;
    width: min(340px, 84vw);
    flex-direction: column;
    align-items: stretch;
    justify-content: flex-start;
    gap: 0;
    padding: 96px 26px 32px;
    background: var(--paper);
    border-left: 1px solid var(--line);
    box-shadow: -18px 0 50px rgba(13, 33, 55, .14);
    transform: translateX(100%);
    transition: transform .34s var(--ease);
    overflow-y: auto;
  }
  .nav.is-open { transform: none; }
  .nav__link {
    padding: 16px 4px;
    font-size: 1.02rem;
    border-bottom: 1px solid var(--line);
    border-radius: 0;
  }
  .nav__link::after { display: none; }
  .nav__cta { display: block; margin-top: 26px; }
  .nav__cta .btn { width: 100%; }

  .nav-backdrop {
    position: fixed;
    inset: 0;
    background: rgba(10, 26, 43, .42);
    opacity: 0;
    visibility: hidden;
    transition: opacity .34s var(--ease), visibility .34s var(--ease);
    z-index: 99;
  }
  .nav-backdrop.is-open { opacity: 1; visibility: visible; }

  .topbar__group--secondary { display: none; }
  .cta-band__inner { flex-direction: column; align-items: flex-start; gap: 30px; }
}

@media (max-width: 620px) {
  :root { --section-y: 68px; --gutter: 20px; }
  body { font-size: 16px; }
  .grid--2, .grid--3, .grid--4 { grid-template-columns: 1fr; }
  .stats { grid-template-columns: 1fr; }
  .partner { grid-template-columns: 1fr; gap: 22px; }
  .partner__photo { width: 118px; height: 136px; }
  .hero__inner { padding-block: 64px; }
  .hero__card { padding: 30px 26px; }
  .banner__inner { padding-block: 62px 56px; }
  .form-panel { padding: 32px 24px; }
  .footer__top { grid-template-columns: 1fr; gap: 38px; padding-block: 56px 44px; }
  .btn { width: 100%; }
  .btn-row { flex-direction: column; align-items: stretch; }
  .topbar .container { justify-content: center; }
  .topbar__group--primary { gap: 16px; font-size: .74rem; }
  .map-frame iframe { height: 320px; }
}


/* Print ------------------------------------------------------------------- */
@media print {
  .topbar, .site-header, .nav-backdrop, .cta-band, .form-panel, .map-frame { display: none; }
  body { color: #000; font-size: 11pt; }
  .hero, .banner, .section--ink { background: #fff !important; color: #000; }
  .hero h1, .banner h1 { color: #000; }
}
