/* -------------------------------------------------------------
   SUBIN B & ASSOCIATES - CHARTERED ACCOUNTANTS
   Master Design System - KPMG Enterprise Style + HD Video & Motion
   ------------------------------------------------------------- */

@import url('https://fonts.googleapis.com/css2?family=Inter:wght@300;400;500;600;700;800&family=Cormorant+Garamond:wght@600;700&display=swap');

:root {
  /* KPMG Corporate Palette */
  --kpmg-blue: #00338D;
  --kpmg-blue-hover: #002566;
  --kpmg-dark: #001B54;
  --navy: #001B54;
  --navy-mid: #123a7a;
  --kpmg-accent: #005EB8;
  --kpmg-cyan: #0091FF;
  
  --bg-pure: #FFFFFF;
  --bg-light: #F4F6F9;
  --bg-card: #FFFFFF;
  --bg-dark: #001B54;
  --bg-dark-surface: #002776;

  --text-dark: #111827;
  --text-body: #374151;
  --text-muted: #6B7280;
  --text-light: #F9FAFB;

  --border-light: #E5E7EB;
  --border-dark: rgba(255, 255, 255, 0.15);
  --border-blue: rgba(0, 51, 141, 0.3);

  --gold-accent: #C8A45A;
  --gold-glow: rgba(200, 164, 90, 0.15);

  --success: #059669;
  --warning: #D97706;
  --danger: #DC2626;

  --font-sans: 'Inter', system-ui, -apple-system, sans-serif;
  --font-serif: 'Cormorant Garamond', Georgia, serif;

  --radius-card: 6px;
  --radius-pill: 9999px;

  --shadow-sm: 0 1px 3px rgba(0, 0, 0, 0.05);
  --shadow-md: 0 4px 20px rgba(0, 0, 0, 0.06);
  --shadow-hover: 0 12px 30px rgba(0, 51, 141, 0.12);

  --transition: all 0.28s cubic-bezier(0.4, 0, 0.2, 1);
}

/* Reset & Base Setup */
*, *::before, *::after {
  box-sizing: border-box;
  margin: 0;
  padding: 0;
}

html {
  scroll-behavior: smooth;
  font-size: 16px;
}

body {
  font-family: var(--font-sans);
  background-color: var(--bg-pure);
  color: var(--text-body);
  line-height: 1.6;
  overflow-x: hidden;
  -webkit-font-smoothing: antialiased;
}

.container {
  max-width: 1240px;
  margin: 0 auto;
  padding: 0 24px;
}

/* Typography */
h1, h2, h3, h4, h5, h6 {
  color: var(--text-dark);
  line-height: 1.15;
  font-weight: 700;
  letter-spacing: -0.02em;
}

h1 em, h2 em, h3 em {
  font-style: normal;
  color: var(--kpmg-blue);
}

p {
  color: var(--text-body);
}

a {
  color: var(--kpmg-blue);
  text-decoration: none;
  transition: var(--transition);
}
a:hover {
  color: var(--kpmg-accent);
}

/* Buttons (KPMG Corporate High Contrast) */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 12px 26px;
  font-family: var(--font-sans);
  font-size: 0.9rem;
  font-weight: 600;
  border-radius: var(--radius-card);
  cursor: pointer;
  transition: var(--transition);
  border: none;
  outline: none;
  white-space: nowrap;
}

.btn-primary {
  background: var(--kpmg-blue);
  color: var(--bg-pure);
  box-shadow: 0 4px 14px rgba(0, 51, 141, 0.25);
}
.btn-primary:hover {
  background: var(--kpmg-blue-hover);
  transform: translateY(-2px);
  box-shadow: 0 8px 22px rgba(0, 51, 141, 0.4);
}

.btn-secondary {
  background: transparent;
  color: var(--kpmg-blue);
  border: 1px solid var(--kpmg-blue);
}
.btn-secondary:hover {
  background: rgba(0, 51, 141, 0.06);
  color: var(--kpmg-blue-hover);
  transform: translateY(-2px);
}

.btn-outline {
  background: transparent;
  color: var(--text-body);
  border: 1px solid var(--border-light);
}
.btn-outline:hover {
  border-color: var(--kpmg-blue);
  color: var(--kpmg-blue);
}

.btn-white {
  background: var(--bg-pure);
  color: var(--kpmg-blue);
  font-weight: 700;
}
.btn-white:hover {
  background: #F3F4F6;
  color: var(--kpmg-dark);
  transform: translateY(-2px);
}

.btn-sm {
  padding: 8px 16px;
  font-size: 0.82rem;
}

.btn-lg {
  padding: 16px 32px;
  font-size: 1rem;
}

/* TOP UTILITY BAR */
.top-bar {
  background: #000F2E !important;
  border-bottom: 1px solid rgba(255, 255, 255, 0.15) !important;
  padding: 13px 0 !important;
  font-size: 0.88rem !important;
  color: #FFFFFF !important;
}
.top-bar,
.top-bar *,
.top-bar a,
.top-bar a:link,
.top-bar a:visited,
.top-bar a:hover,
.top-bar a:active,
.top-bar a:focus,
.top-info-item a,
.top-info-item a:link,
.top-info-item a:visited,
.top-info-item a:hover,
.top-info-item a:active,
.top-info-item a:focus {
  color: #FFFFFF !important;
  font-weight: 700 !important;
  text-decoration: none !important;
}
.top-bar-inner {
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 16px;
}
.top-info {
  display: flex;
  gap: 28px;
  align-items: center;
  white-space: nowrap;
}
.top-info-item {
  display: flex;
  align-items: center;
  gap: 9px;
  color: #FFFFFF !important;
  font-weight: 500;
  letter-spacing: 0.2px;
}
.top-info-item i {
  color: #FFFFFF !important;
  font-size: 0.95rem;
}
.top-actions {
  display: flex;
  align-items: center;
  gap: 12px;
  white-space: nowrap;
}
.badge-live {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  background: rgba(16, 185, 129, 0.2);
  border: 1px solid rgba(52, 211, 153, 0.4);
  color: #FFFFFF !important;
  padding: 5px 14px;
  border-radius: var(--radius-pill);
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 0.3px;
}
.pulse-dot {
  width: 7px;
  height: 7px;
  background: #34D399;
  border-radius: 50%;
  box-shadow: 0 0 8px #34D399;
  animation: pulse 1.8s infinite;
}

@keyframes pulse {
  0% { transform: scale(0.95); box-shadow: 0 0 0 0 rgba(52, 211, 153, 0.7); }
  70% { transform: scale(1); box-shadow: 0 0 0 5px rgba(52, 211, 153, 0); }
  100% { transform: scale(0.95); box-shadow: 0 0 0 0 rgba(52, 211, 153, 0); }
}

/* KPMG HEADER & NAVIGATION — FROZEN STICKY MASTER STYLING */
.header-nav {
  position: sticky !important;
  top: 0 !important;
  z-index: 1000 !important;
  background: rgba(255, 255, 255, 0.98) !important;
  backdrop-filter: blur(16px) !important;
  -webkit-backdrop-filter: blur(16px) !important;
  border-bottom: 1px solid rgba(0, 51, 141, 0.10) !important;
  box-shadow: 0 4px 25px rgba(0, 27, 84, 0.08) !important;
  width: 100% !important;
  transition: all 0.3s ease !important;
}
.header-nav .container {
  max-width: 1400px !important;
  width: 100% !important;
  margin: 0 auto !important;
  padding: 0 32px !important;
  box-sizing: border-box !important;
}
.nav-container {
  display: flex !important;
  align-items: center !important;
  justify-content: space-between !important;
  height: 74px !important;
  width: 100% !important;
  gap: 12px !important;
}
.logo-brand {
  display: flex !important;
  align-items: center !important;
  gap: 10px !important;
  text-decoration: none !important;
  white-space: nowrap !important;
  flex-shrink: 0 !important;
}
.logo-img {
  height: 42px !important;
  width: auto !important;
  object-fit: contain !important;
}
.logo-text {
  display: flex !important;
  flex-direction: column !important;
  line-height: 1.15 !important;
}
.logo-title {
  font-family: var(--font-serif) !important;
  font-size: 1.25rem !important;
  font-weight: 700 !important;
  color: var(--text-dark) !important;
  letter-spacing: 0.2px !important;
}
.logo-title span {
  color: var(--kpmg-blue) !important;
}
.logo-sub {
  font-size: 0.64rem !important;
  letter-spacing: 1.4px !important;
  text-transform: uppercase !important;
  color: var(--text-muted) !important;
  font-weight: 600 !important;
}

.nav-menu {
  display: flex !important;
  align-items: center !important;
  justify-content: center !important;
  gap: 4px !important;
  list-style: none !important;
  margin: 0 !important;
  padding: 0 !important;
  flex: 1 1 auto !important;
}
.nav-item a {
  padding: 7px 11px !important;
  font-size: 0.85rem !important;
  color: #334155 !important;
  border-radius: 6px !important;
  font-weight: 600 !important;
  white-space: nowrap !important;
  transition: all 0.2s cubic-bezier(0.4, 0, 0.2, 1) !important;
  position: relative !important;
  text-decoration: none !important;
  display: inline-block !important;
}
.nav-item a:hover {
  color: var(--kpmg-blue) !important;
  background: rgba(0, 51, 141, 0.06) !important;
}
.nav-item a.active {
  color: var(--kpmg-blue) !important;
  background: rgba(0, 51, 141, 0.08) !important;
  font-weight: 700 !important;
  box-shadow: inset 0 -2px 0 var(--kpmg-blue) !important;
}

.nav-utilities {
  display: flex !important;
  align-items: center !important;
  gap: 10px !important;
  flex-shrink: 0 !important;
}
.nav-utilities .btn,
.nav-utilities .btn-primary {
  background: linear-gradient(135deg, #00338D 0%, #001B54 100%) !important;
  color: #FFFFFF !important;
  font-family: var(--font-sans) !important;
  font-weight: 700 !important;
  font-size: 0.84rem !important;
  letter-spacing: 0.2px !important;
  padding: 9px 18px !important;
  border-radius: 50px !important;
  border: 1px solid rgba(255, 255, 255, 0.2) !important;
  box-shadow: 0 4px 14px rgba(0, 51, 141, 0.28), inset 0 1px 0 rgba(255, 255, 255, 0.25) !important;
  display: inline-flex !important;
  align-items: center !important;
  gap: 7px !important;
  cursor: pointer !important;
  white-space: nowrap !important;
  transition: all 0.28s cubic-bezier(0.4, 0, 0.2, 1) !important;
  position: relative !important;
  overflow: hidden !important;
}
.nav-utilities .btn,
.nav-utilities .btn-primary {
  background: linear-gradient(135deg, #00338D 0%, #001B54 100%) !important;
  color: #FFFFFF !important;
  font-family: var(--font-sans);
  font-weight: 700;
  font-size: 0.83rem;
  letter-spacing: 0.2px;
  padding: 9px 18px !important;
  border-radius: 50px !important;
  border: 1px solid rgba(255, 255, 255, 0.2) !important;
  box-shadow: 0 4px 14px rgba(0, 51, 141, 0.28), inset 0 1px 0 rgba(255, 255, 255, 0.25) !important;
  display: inline-flex;
  align-items: center;
  gap: 7px;
  cursor: pointer;
  white-space: nowrap;
  transition: all 0.28s cubic-bezier(0.4, 0, 0.2, 1) !important;
  position: relative;
  overflow: hidden;
}
.nav-utilities .btn i,
.nav-utilities .btn-primary i {
  color: #60A5FA;
  font-size: 0.86rem;
  transition: transform 0.28s ease;
}
.nav-utilities .btn:hover,
.nav-utilities .btn-primary:hover {
  background: linear-gradient(135deg, #0044B3 0%, #002266 100%) !important;
  box-shadow: 0 6px 22px rgba(0, 51, 141, 0.42), inset 0 1px 0 rgba(255, 255, 255, 0.35) !important;
  transform: translateY(-2px);
  color: #FFFFFF !important;
}
.nav-utilities .btn:hover i,
.nav-utilities .btn-primary:hover i {
  transform: scale(1.18) rotate(-6deg);
  color: #93C5FD;
}
.nav-utilities .btn-outline {
  background: #F8FAFC !important;
  color: var(--text-dark) !important;
  border: 1px solid var(--border-light) !important;
  padding: 8px 12px !important;
  border-radius: 50px !important;
  font-size: 0.83rem;
  font-weight: 600;
  box-shadow: none !important;
  transition: all 0.2s ease !important;
}
.nav-utilities .btn-outline:hover {
  background: #EDF2F7 !important;
  color: var(--kpmg-blue) !important;
  border-color: var(--kpmg-blue) !important;
  transform: translateY(-1px);
}
.region-badge {
  font-size: 0.78rem;
  font-weight: 600;
  color: var(--text-muted);
  border: 1px solid var(--border-light);
  padding: 4px 10px;
  border-radius: var(--radius-card);
  display: flex;
  align-items: center;
  gap: 6px;
}

.mobile-toggle {
  display: none;
  background: transparent;
  border: none;
  color: var(--text-dark);
  font-size: 1.4rem;
  cursor: pointer;
}

/* KPMG ENTERPRISE HERO SECTION WITH HD VIDEO BACKGROUND */
.hero {
  position: relative;
  min-height: 42vh;
  display: flex;
  align-items: center;
  overflow: hidden;
  padding: 60px 0;
  background: #001B54;
  color: var(--text-light);
}

.hero-home {
  min-height: 88vh;
  padding: 100px 0;
}

/* HD Video Background Container */
.hero-video-wrap {
  position: absolute;
  inset: 0;
  width: 100%;
  height: 100%;
  z-index: 0;
  overflow: hidden;
}
.hero-video-bg {
  width: 100%;
  height: 100%;
  object-fit: cover;
  filter: brightness(0.7) contrast(1.1);
  transform: scale(1.05);
  transition: transform 10s ease;
}
.hero:hover .hero-video-bg {
  transform: scale(1);
}

/* KPMG Blue Ambient Overlay */
.hero-video-overlay {
  position: absolute;
  inset: 0;
  background: linear-gradient(
    135deg,
    rgba(0, 27, 84, 0.92) 0%,
    rgba(0, 43, 127, 0.88) 50%,
    rgba(0, 51, 141, 0.85) 100%
  );
  z-index: 1;
}

.hero-grid {
  position: relative;
  display: grid;
  grid-template-columns: 1.15fr 0.85fr;
  gap: 50px;
  align-items: center;
  z-index: 2;
}

/* MODAL SYSTEM & CRISP CARD CONTAINER */
.modal-backdrop {
  position: fixed;
  inset: 0;
  z-index: 10000;
  background: rgba(0, 18, 56, 0.85);
  backdrop-filter: blur(8px);
  display: none;
  align-items: center;
  justify-content: center;
  padding: 20px;
  opacity: 0;
  pointer-events: none;
  transition: opacity 0.25s ease;
}
.modal-backdrop.active {
  display: flex;
  opacity: 1;
  pointer-events: auto;
  z-index: 10000;
}

.modal-backdrop[style*="display: none"],
.modal-backdrop[style*="display:none"] {
  display: none !important;
  opacity: 0 !important;
  pointer-events: none !important;
}

.modal-box {
  background: #FFFFFF !important;
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  max-width: 650px;
  width: 100%;
  max-height: 90vh;
  overflow-y: auto;
  padding: 36px;
  box-shadow: 0 25px 50px rgba(0, 0, 0, 0.35);
  transform: translateY(20px);
  transition: transform 0.3s cubic-bezier(0.16, 1, 0.3, 1);
  color: #111827 !important;
  position: relative;
  z-index: 10001 !important;
}
.modal-backdrop.active .modal-box {
  transform: translateY(0);
}

.modal-header {
  display: flex;
  justify-content: space-between;
  align-items: center;
  margin-bottom: 24px;
  padding-bottom: 14px;
  border-bottom: 1px solid var(--border-light);
}

.modal-close {
  background: transparent;
  border: none;
  color: var(--text-muted);
  font-size: 1.6rem;
  cursor: pointer;
  line-height: 1;
  transition: var(--transition);
}
.modal-close:hover {
  color: var(--danger);
}

.modal-box label {
  color: #111827 !important;
  font-weight: 600;
  font-size: 0.88rem;
}
.modal-box p {
  color: #374151 !important;
}

.video-control-btn {
  position: absolute;
  bottom: 24px;
  right: 24px;
  z-index: 10;
  background: rgba(0, 27, 84, 0.7);
  backdrop-filter: blur(8px);
  border: 1px solid rgba(255, 255, 255, 0.25);
  color: #FFFFFF;
  padding: 6px 14px;
  border-radius: var(--radius-pill);
  font-size: 0.75rem;
  font-weight: 600;
  cursor: pointer;
  display: flex;
  align-items: center;
  gap: 6px;
  transition: var(--transition);
}
.video-control-btn:hover {
  background: var(--kpmg-blue);
  border-color: #FFFFFF;
}

.hero-tag {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  background: rgba(255, 255, 255, 0.14);
  border: 1px solid rgba(255, 255, 255, 0.3);
  border-radius: var(--radius-pill);
  padding: 6px 18px;
  margin-bottom: 24px;
  backdrop-filter: blur(4px);
}
.hero-tag-text {
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 1.8px;
  text-transform: uppercase;
  color: #FFFFFF;
}
.hero-title {
  font-size: clamp(2.6rem, 4.8vw, 4.2rem);
  margin-bottom: 24px;
  font-weight: 800;
  line-height: 1.1;
  color: #FFFFFF;
}
.hero-title em {
  color: var(--kpmg-cyan);
}
.hero-lead {
  font-size: 1.1rem;
  color: #F3F4F6;
  margin-bottom: 36px;
  max-width: 620px;
  font-weight: 300;
  line-height: 1.7;
}
.hero-actions {
  display: flex;
  gap: 16px;
  flex-wrap: wrap;
  margin-bottom: 40px;
}

.hero-stats {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 20px;
  padding-top: 28px;
  border-top: 1px solid rgba(255, 255, 255, 0.2);
}
.stat-box h4 {
  font-size: 2.2rem;
  color: #FFFFFF;
  font-weight: 800;
  margin-bottom: 2px;
}
.stat-box p {
  font-size: 0.85rem;
  color: #E5E7EB;
}

/* KPMG Hero Interactive Card */
.hero-card-box {
  background: #FFFFFF;
  border: 1px solid var(--border-light);
  border-radius: 16px;
  padding: 36px;
  box-shadow: 0 30px 60px rgba(0, 0, 0, 0.35);
  color: var(--text-dark);
  position: relative;
}

/* SECTION BASE STYLES */
section {
  padding: 90px 0;
}
.bg-light {
  background-color: var(--bg-light);
}
.bg-pure {
  background-color: var(--bg-pure);
}

.section-header {
  text-align: center;
  max-width: 720px;
  margin: 0 auto 50px;
}
.section-eyebrow {
  font-size: 0.78rem;
  font-weight: 800;
  letter-spacing: 2.2px;
  text-transform: uppercase;
  color: var(--kpmg-blue);
  margin-bottom: 12px;
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
}
.section-eyebrow::before, .section-eyebrow::after {
  content: '';
  width: 24px;
  height: 2px;
  background: var(--kpmg-blue);
}
.section-title {
  font-size: clamp(2.2rem, 3.5vw, 3.2rem);
  margin-bottom: 16px;
  color: var(--text-dark);
}

/* FEATURE / INSIGHTS GRID (3-COLUMN KPMG STYLE) */
.insights-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 28px;
}
.insight-card {
  background: var(--bg-pure);
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  padding: 32px;
  transition: var(--transition);
  display: flex;
  flex-direction: column;
  box-shadow: var(--shadow-sm);
  position: relative;
  overflow: hidden;
}
.insight-card::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 0;
  right: 0;
  height: 3px;
  background: var(--kpmg-blue);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform 0.3s ease;
}
.insight-card:hover::after {
  transform: scaleX(1);
}
.insight-card:hover {
  transform: translateY(-6px);
  border-color: var(--kpmg-blue);
  box-shadow: var(--shadow-hover);
}
.insight-tag {
  font-size: 0.72rem;
  font-weight: 800;
  letter-spacing: 1.5px;
  text-transform: uppercase;
  color: var(--kpmg-blue);
  margin-bottom: 14px;
}
.insight-card h3 {
  font-size: 1.35rem;
  font-weight: 700;
  margin-bottom: 12px;
  color: var(--text-dark);
  line-height: 1.3;
}
.insight-card p {
  font-size: 0.9rem;
  color: var(--text-body);
  line-height: 1.65;
  margin-bottom: 24px;
}
.insight-link {
  font-size: 0.88rem;
  font-weight: 700;
  color: var(--kpmg-blue);
  margin-top: auto;
  display: inline-flex;
  align-items: center;
  gap: 6px;
  transition: var(--transition);
  cursor: pointer;
  background: transparent;
  border: none;
  padding: 0;
  outline: none;
  font-family: var(--font-sans);
  text-decoration: none;
  position: relative;
  z-index: 5;
}
.insight-link:hover {
  color: var(--kpmg-accent);
}
.insight-card:hover .insight-link {
  color: var(--kpmg-accent);
  gap: 10px;
}

/* CORE PRACTICE AREAS & SERVICES MATRIX & SEGMENTED CONTROLS */
.services-tabs-nav {
  display: flex;
  justify-content: center;
  align-items: center;
  gap: 6px;
  margin: 0 auto 40px auto;
  flex-wrap: wrap;
  padding: 6px 8px;
  background: #FFFFFF;
  border-radius: 40px;
  border: 1px solid #E5E7EB;
  box-shadow: 0 4px 20px rgba(0, 0, 0, 0.05);
  max-width: fit-content;
}

.tab-btn, .compliance-filter-btn {
  background: transparent;
  border: 1px solid transparent;
  color: #4B5563 !important;
  padding: 10px 22px;
  border-radius: 30px;
  font-family: var(--font-sans);
  font-size: 0.88rem;
  font-weight: 600;
  cursor: pointer;
  transition: all 0.25s cubic-bezier(0.16, 1, 0.3, 1);
  display: inline-flex;
  align-items: center;
  gap: 8px;
  white-space: nowrap;
  outline: none;
}
.tab-btn i, .compliance-filter-btn i {
  font-size: 0.85rem;
  color: var(--kpmg-blue);
  transition: transform 0.2s ease, color 0.2s ease;
}
.tab-btn:hover, .compliance-filter-btn:hover {
  color: var(--kpmg-blue) !important;
  background: rgba(0, 51, 141, 0.05);
  border-color: rgba(0, 51, 141, 0.15);
  transform: translateY(-1px);
}
.tab-btn:hover i, .compliance-filter-btn:hover i {
  transform: scale(1.15);
}
.tab-btn.active, .compliance-filter-btn.active {
  background: var(--kpmg-blue) !important;
  color: #FFFFFF !important;
  font-weight: 700 !important;
  border-color: var(--kpmg-blue) !important;
  box-shadow: 0 6px 18px rgba(0, 51, 141, 0.35);
  transform: translateY(-1px);
}
.tab-btn.active i, .compliance-filter-btn.active i {
  color: #FFFFFF !important;
}
.badge-urgent {
  background: rgba(220, 38, 38, 0.1);
  color: #DC2626;
  border: 1px solid rgba(220, 38, 38, 0.25);
}
.badge-warning {
  background: rgba(217, 119, 6, 0.1);
  color: #D97706;
  border: 1px solid rgba(217, 119, 6, 0.25);
}
.badge-normal {
  background: rgba(5, 150, 105, 0.1);
  color: #059669;
  border: 1px solid rgba(5, 150, 105, 0.25);
}

.services-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(340px, 1fr));
  gap: 26px;
}
.service-item {
  background: var(--bg-pure);
  border: 1px solid var(--border-light);
  border-top: 3px solid var(--kpmg-blue);
  border-radius: var(--radius-card);
  padding: 32px;
  transition: var(--transition);
  display: flex;
  flex-direction: column;
  justify-content: space-between;
  box-shadow: var(--shadow-sm);
  position: relative;
}
.service-item:hover {
  border-color: var(--kpmg-blue);
  border-top-color: var(--kpmg-accent);
  box-shadow: var(--shadow-hover);
  transform: translateY(-4px);
}
.service-icon {
  width: 50px;
  height: 50px;
  background: rgba(0, 51, 141, 0.06);
  border-radius: var(--radius-card);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.4rem;
  color: var(--kpmg-blue);
  margin-bottom: 20px;
  transition: var(--transition);
}
.service-item:hover .service-icon {
  background: var(--kpmg-blue);
  color: #FFFFFF;
}

/* FINANCIAL CALCULATORS TECH HUB */
.calculator-container {
  background: var(--bg-pure);
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  padding: 40px;
  box-shadow: var(--shadow-md);
  margin-top: 30px;
}
.calc-nav {
  display: flex;
  gap: 12px;
  border-bottom: 2px solid var(--border-light);
  padding-bottom: 16px;
  margin-bottom: 30px;
  overflow-x: auto;
  scrollbar-width: none;
  -webkit-overflow-scrolling: touch;
}
.calc-nav::-webkit-scrollbar {
  display: none;
}
.calc-tab-btn {
  background: #F1F5F9;
  border: 1px solid #E2E8F0;
  color: #475569;
  font-size: 0.92rem;
  font-weight: 700;
  padding: 10px 22px;
  cursor: pointer;
  border-radius: 30px;
  transition: var(--transition);
  white-space: nowrap;
  flex-shrink: 0;
}
.calc-tab-btn:hover {
  background: #E2E8F0;
  color: var(--kpmg-blue);
}
.calc-tab-btn.active {
  background: var(--kpmg-blue) !important;
  color: #FFFFFF !important;
  border-color: var(--kpmg-blue) !important;
  box-shadow: 0 4px 14px rgba(0, 51, 141, 0.25);
}

.calc-panel {
  display: none;
}
.calc-panel.active {
  display: block;
  animation: fadeIn 0.3s ease;
}

@keyframes fadeIn {
  from { opacity: 0; transform: translateY(8px); }
  to { opacity: 1; transform: translateY(0); }
}

.form-row {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  gap: 20px;
  margin-bottom: 20px;
}
.form-group {
  display: flex;
  flex-direction: column;
  gap: 6px;
}
.form-group label {
  font-size: 0.85rem;
  font-weight: 600;
  color: var(--text-dark);
}
.form-control {
  background: #F9FAFB;
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  padding: 12px 16px;
  font-size: 0.95rem;
  color: var(--text-dark);
  outline: none;
  transition: var(--transition);
  font-family: var(--font-sans);
}
.form-control:focus {
  border-color: var(--kpmg-blue);
  background: var(--bg-pure);
  box-shadow: 0 0 0 3px rgba(0, 51, 141, 0.12);
}

.calc-results-box {
  background: var(--bg-light);
  border: 1px solid var(--border-blue);
  border-radius: var(--radius-card);
  padding: 24px;
  margin-top: 24px;
}

/* COMPLIANCE TRACKER (KPMG 3-COLUMN VISUAL CARDS) */
.compliance-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 26px;
  margin-top: 30px;
}
.compliance-card {
  background: var(--bg-pure);
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  padding: 28px;
  display: flex;
  flex-direction: column;
  justify-content: space-between;
  box-shadow: var(--shadow-sm);
  transition: var(--transition);
  position: relative;
  overflow: hidden;
  min-height: 250px;
}
.compliance-card::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  height: 4px;
  background: var(--kpmg-blue);
}
.compliance-card.status-urgent::before {
  background: #DC2626;
}
.compliance-card.status-warning::before {
  background: #D97706;
}
.compliance-card.status-normal::before {
  background: #059669;
}
.compliance-card:hover {
  transform: translateY(-5px);
  box-shadow: var(--shadow-hover);
  border-color: var(--kpmg-blue);
}
.compliance-category-tag {
  font-size: 0.72rem;
  font-weight: 800;
  letter-spacing: 1.5px;
  text-transform: uppercase;
  color: var(--kpmg-blue);
  margin-bottom: 8px;
}
.compliance-date-header {
  font-size: 1.15rem;
  font-weight: 800;
  color: var(--text-dark);
  margin-bottom: 12px;
  display: flex;
  align-items: center;
  gap: 8px;
}
.compliance-title {
  font-size: 1.1rem;
  font-weight: 700;
  color: var(--text-dark);
  margin-bottom: 10px;
  line-height: 1.35;
}
.compliance-desc {
  font-size: 0.88rem;
  color: var(--text-body);
  line-height: 1.6;
  margin-bottom: 20px;
}
.compliance-footer {
  display: flex;
  justify-content: space-between;
  align-items: center;
  margin-top: auto;
  padding-top: 16px;
  border-top: 1px solid var(--border-light);
}

/* IMPACT & STATS FULL-WIDTH BANNER */
.impact-banner {
  background: var(--kpmg-dark);
  color: var(--bg-pure);
  padding: 80px 0;
  border-top: 1px solid var(--border-dark);
  border-bottom: 1px solid var(--border-dark);
  position: relative;
  overflow: hidden;
}
.impact-banner::before {
  content: '';
  position: absolute;
  inset: 0;
  background-image: radial-gradient(rgba(255, 255, 255, 0.08) 1px, transparent 1px);
  background-size: 24px 24px;
}
.impact-grid {
  position: relative;
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 24px;
  text-align: center;
  z-index: 1;
}
.impact-item {
  padding: 10px 16px;
  border-right: 1px solid var(--border-dark);
}
.impact-item:last-child {
  border-right: none;
}
.impact-number {
  font-size: 3.4rem;
  font-weight: 800;
  color: #FFFFFF;
  line-height: 1;
  margin-bottom: 8px;
}
.impact-label {
  font-size: 0.9rem;
  color: #D1D5DB;
  font-weight: 500;
}

/* PRE-FOOTER CTA BANNER */
.cta-banner {
  background: linear-gradient(135deg, #00338D 0%, #001B54 100%);
  color: #FFFFFF;
  padding: 90px 0;
  text-align: center;
  position: relative;
}
.cta-content h2 {
  font-size: clamp(2.2rem, 3.8vw, 3.4rem);
  color: #FFFFFF;
  margin-bottom: 18px;
}
.cta-content p {
  font-size: 1.1rem;
  color: #E5E7EB;
  max-width: 640px;
  margin: 0 auto 36px;
}
.cta-buttons {
  display: flex;
  justify-content: center;
  gap: 16px;
  flex-wrap: wrap;
}

/* SCROLL ANIMATIONS SYSTEM */
.animate-on-scroll {
  opacity: 0;
  transform: translateY(30px);
  transition: opacity 0.7s ease, transform 0.7s cubic-bezier(0.16, 1, 0.3, 1);
  will-change: opacity, transform;
}
.animate-on-scroll.animated {
  opacity: 1;
  transform: translateY(0);
}
.delay-1 { transition-delay: 0.15s; }
.delay-2 { transition-delay: 0.3s; }
.delay-3 { transition-delay: 0.45s; }

/* FLOATING PERPETUAL WHATSAPP QUICK CONTACT WIDGET */
.whatsapp-float-widget {
  position: fixed;
  bottom: 28px;
  right: 28px;
  z-index: 9999;
  display: flex;
  align-items: center;
  gap: 12px;
  text-decoration: none;
  font-family: var(--font-sans);
  cursor: pointer;
  transition: transform 0.3s ease, box-shadow 0.3s ease;
}
.whatsapp-float-btn {
  width: 58px;
  height: 58px;
  border-radius: 50%;
  background: linear-gradient(135deg, #25D366 0%, #128C7E 100%);
  color: #FFFFFF;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.85rem;
  box-shadow: 0 8px 24px rgba(37, 211, 102, 0.45);
  position: relative;
  transition: transform 0.3s ease;
}
.whatsapp-float-widget:hover {
  transform: translateY(-4px);
}
.whatsapp-float-widget:hover .whatsapp-float-btn {
  transform: scale(1.08);
  box-shadow: 0 12px 30px rgba(37, 211, 102, 0.6);
}
.whatsapp-float-tooltip {
  background: #001B54;
  color: #FFFFFF;
  font-size: 0.84rem;
  font-weight: 600;
  padding: 8px 16px;
  border-radius: var(--radius-pill);
  box-shadow: 0 10px 25px rgba(0, 0, 0, 0.25);
  border: 1px solid rgba(255, 255, 255, 0.15);
  white-space: nowrap;
  animation: fadeIn 0.4s ease;
}
.whatsapp-pulse-ring {
  position: absolute;
  inset: -6px;
  border-radius: 50%;
  border: 2px solid #25D366;
  opacity: 0.75;
  animation: wa-pulse 2s infinite;
}
@keyframes wa-pulse {
  0% { transform: scale(0.95); opacity: 0.8; }
  50% { transform: scale(1.25); opacity: 0; }
  100% { transform: scale(0.95); opacity: 0; }
}

@media (max-width: 768px) {
  .whatsapp-float-widget {
    bottom: 20px;
    right: 20px;
  }
  .whatsapp-float-tooltip {
    display: none;
  }
  .whatsapp-float-btn {
    width: 52px;
    height: 52px;
    font-size: 1.6rem;
  }
}

/* PREMIUM KPMG EXECUTIVE FAQ ACCORDION GRID */
.faq-grid-layout {
  display: grid;
  grid-template-columns: 1fr 1.8fr;
  gap: 40px;
  margin-top: 40px;
  align-items: start;
}
.faq-side-card {
  position: sticky;
  top: 100px;
  background: var(--bg-pure);
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  padding: 32px;
  box-shadow: var(--shadow-sm);
}
.faq-side-card h3 {
  font-size: 1.4rem;
  color: var(--kpmg-blue);
  margin-bottom: 10px;
  font-weight: 700;
}
.faq-side-card p {
  font-size: 0.88rem;
  color: var(--text-body);
  line-height: 1.6;
  margin-bottom: 24px;
}
.faq-accordion {
  display: flex;
  flex-direction: column;
  gap: 16px;
}
.faq-item {
  background: var(--bg-pure);
  border: 1px solid var(--border-light);
  border-radius: var(--radius-card);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: var(--transition);
}
.faq-item:hover {
  border-color: var(--kpmg-blue);
  box-shadow: var(--shadow-hover);
}
.faq-question {
  width: 100%;
  padding: 20px 24px;
  background: transparent;
  border: none;
  text-align: left;
  font-size: 1.05rem;
  font-weight: 700;
  color: var(--text-dark);
  cursor: pointer;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 16px;
  transition: var(--transition);
  font-family: var(--font-sans);
}
.faq-question:hover {
  color: var(--kpmg-blue);
}
.faq-question i {
  width: 28px;
  height: 28px;
  border-radius: 50%;
  background: rgba(0, 51, 141, 0.06);
  color: var(--kpmg-blue);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 0.85rem;
  transition: transform 0.3s ease, background 0.3s ease, color 0.3s ease;
  flex-shrink: 0;
}
.faq-item.active .faq-question {
  color: var(--kpmg-blue);
  background: rgba(0, 51, 141, 0.02);
}
.faq-item.active .faq-question i {
  transform: rotate(180deg);
  background: var(--kpmg-blue);
  color: #FFFFFF;
}
.faq-answer {
  display: none;
  padding: 0 24px 22px 24px;
  border-top: 1px dashed var(--border-light);
  margin-top: 4px;
  padding-top: 16px;
}
.faq-item.active .faq-answer {
  display: block !important;
  animation: fadeIn 0.3s ease;
}
.faq-answer p {
  font-size: 0.92rem;
  color: var(--text-body);
  line-height: 1.7;
}

/* COMPREHENSIVE ENTERPRISE FOOTER */
footer {
  background: #001238;
  color: #9CA3AF;
  padding: 80px 0 30px;
  border-top: 1px solid var(--border-dark);
}
.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1.2fr;
  gap: 40px;
  padding-bottom: 50px;
  border-bottom: 1px solid var(--border-dark);
}
.footer-brand p {
  font-size: 0.9rem;
  color: #9CA3AF;
  margin-top: 16px;
  max-width: 320px;
}
.footer-col h4 {
  font-size: 0.85rem;
  font-weight: 800;
  letter-spacing: 1.8px;
  text-transform: uppercase;
  color: #FFFFFF;
  margin-bottom: 20px;
}
.footer-links {
  list-style: none;
  display: flex;
  flex-direction: column;
  gap: 12px;
}
.footer-links a {
  color: #9CA3AF;
  font-size: 0.9rem;
}
.footer-links a:hover {
  color: #FFFFFF;
}
.footer-bottom {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding-top: 30px;
  font-size: 0.85rem;
  color: #6B7280;
  flex-wrap: wrap;
  gap: 16px;
}

/* -------------------------------------------------------------
   COMPREHENSIVE MOBILE RESPONSIVE OPTIMIZATIONS (Smartphones & Tablets)
   ------------------------------------------------------------- */
html, body {
  overflow-x: hidden;
  width: 100%;
}

@media (max-width: 1100px) {
  .hero-grid {
    grid-template-columns: 1fr !important;
  }
  .insights-grid {
    grid-template-columns: 1fr 1fr;
  }
  .impact-grid {
    grid-template-columns: repeat(2, 1fr) !important;
  }
}

@media (max-width: 1300px) {
  .nav-menu {
    gap: 1px;
  }
  .nav-item a {
    padding: 5px 6px;
    font-size: 0.78rem;
  }
  .logo-title {
    font-size: 1.15rem;
  }
  .logo-sub {
    font-size: 0.60rem;
    letter-spacing: 1px;
  }
}

@media (max-width: 1050px) {
  .top-info {
    display: none !important;
  }
  .nav-menu {
    display: none;
    position: absolute;
    top: 76px;
    left: 0;
    right: 0;
    background: #FFFFFF;
    flex-direction: column;
    padding: 24px;
    border-bottom: 1px solid var(--border-light);
    box-shadow: 0 10px 30px rgba(0, 0, 0, 0.15);
    z-index: 999;
  }
  .nav-menu.active {
    display: flex !important;
  }
  .nav-item a {
    display: block;
    padding: 12px 16px;
    font-size: 1rem;
  }
  .dropdown-menu {
    position: static;
    opacity: 1;
    visibility: visible;
    transform: none;
    box-shadow: none;
    border: none;
    background: #F8FAFC;
    border-radius: 8px;
    padding: 6px 0;
    margin-top: 6px;
    margin-bottom: 6px;
    display: block;
  }
  .dropdown-item a {
    padding: 8px 16px;
    font-size: 0.90rem;
  }
  .mobile-toggle {
    display: block !important;
  }
  .footer-grid {
    grid-template-columns: 1fr 1fr;
  }
}

@media (max-width: 768px) {
  section {
    padding: 50px 0;
  }
  .container {
    padding: 0 16px;
  }

  /* Hero Section Mobile Rules */
  .hero {
    min-height: auto;
    padding: 60px 0 50px;
  }
  .hero-grid {
    grid-template-columns: 1fr !important;
    gap: 36px;
  }
  .hero-title {
    font-size: 2.2rem;
    line-height: 1.2;
  }
  .hero-lead {
    font-size: 0.98rem;
    line-height: 1.6;
    margin-bottom: 24px;
  }
  .hero-actions {
    flex-direction: column;
    gap: 12px;
    width: 100%;
  }
  .hero-actions .btn {
    width: 100%;
  }
  .hero-stats {
    grid-template-columns: 1fr 1fr !important;
    gap: 16px !important;
    max-width: 100% !important;
  }

  /* Practice Matrix Mobile Rules */
  .services-grid {
    grid-template-columns: 1fr !important;
    gap: 20px !important;
  }
  .service-item {
    padding: 24px !important;
  }

  /* Segmented Controls & Tabs Mobile Rules */
  .services-tabs-nav {
    width: 100% !important;
    max-width: 100% !important;
    border-radius: 20px !important;
    padding: 6px !important;
    justify-content: flex-start !important;
    overflow-x: auto !important;
    -webkit-overflow-scrolling: touch;
    flex-wrap: nowrap !important;
  }
  .services-tabs-nav::-webkit-scrollbar {
    display: none;
  }
  .tab-btn, .compliance-filter-btn {
    padding: 8px 16px !important;
    font-size: 0.8rem !important;
    flex-shrink: 0;
  }

  /* Compliance Tracker Grid Mobile Fix (CRITICAL) */
  .compliance-grid {
    grid-template-columns: 1fr !important;
    gap: 20px !important;
  }
  .compliance-card {
    min-height: auto !important;
    padding: 20px !important;
  }

  /* FAQ Section Mobile Rules */
  .faq-grid-layout {
    grid-template-columns: 1fr !important;
    gap: 24px !important;
  }
  .faq-side-card {
    position: static !important;
    padding: 24px !important;
  }
  .faq-question {
    padding: 16px 18px !important;
    font-size: 0.95rem !important;
  }
  .faq-answer {
    padding: 0 18px 18px 18px !important;
  }

  /* Financial Calculators Mobile Rules */
  .calculator-container {
    padding: 20px !important;
  }
  .calc-nav {
    flex-wrap: nowrap !important;
    overflow-x: auto !important;
    padding-bottom: 12px !important;
  }
  .calc-tab-btn {
    font-size: 0.85rem !important;
    padding: 6px 14px !important;
    flex-shrink: 0;
  }
  .form-row {
    flex-direction: column !important;
    gap: 12px !important;
  }
  .calc-results-box {
    padding: 16px !important;
  }
  .calc-results-box > div {
    flex-direction: column !important;
    align-items: flex-start !important;
    gap: 12px !important;
  }
  .calc-results-box .btn {
    width: 100% !important;
  }

  /* Modal System Mobile Responsiveness */
  .modal-backdrop {
    padding: 12px !important;
  }
  .modal-box {
    padding: 24px 18px !important;
    max-height: 92vh !important;
    border-radius: 12px !important;
  }
  .modal-header h3 {
    font-size: 1.15rem !important;
  }

  /* Footer Mobile Rules */
  .footer-grid {
    grid-template-columns: 1fr !important;
    gap: 32px !important;
  }
  .footer-bottom {
    flex-direction: column;
    text-align: center;
    gap: 10px;
  }
}

@media (max-width: 480px) {
  .hero-title {
    font-size: 1.85rem;
  }
  .logo-title {
    font-size: 1.1rem;
  }
  .btn-lg {
    padding: 14px 20px;
    font-size: 0.9rem;
  }
}