/* ============================================================
   LEDGER ACCOUNTANTS — LAYOUT WIREFRAME
   Fonts: IBM Plex Serif (display) / Inter (body)
   Palette: shared light wireframe greys, accent via --pop
   ============================================================ */

:root {
  --bg: #ededed;
  --bg-2: #e2e2e2;
  --bg-3: #dcdcdc;
  --line: #c6c6c6;
  --line-2: #a8a8a8;
  --text: #333333;
  --muted: #777777;
  --faint: #9a9a9a;
  --accent: var(--pop);
  --accent-ink: var(--pop-ink);
  --font-display: 'IBM Plex Serif', Georgia, 'Times New Roman', serif;
  --font-body: 'Inter', 'Helvetica Neue', Arial, sans-serif;
  --radius: 3px;
  --header-h: 72px;
  --speed: .3s;
}

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

html { scroll-behavior: smooth; scroll-padding-top: 96px; }

body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font-family: var(--font-body);
  font-size: 16px;
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}

h1, h2, h3 {
  font-family: var(--font-display);
  font-weight: 600;
  line-height: 1.12;
  letter-spacing: -.01em;
  margin: 0;
}

a { color: inherit; }
img, svg { display: block; max-width: 100%; }
button { font: inherit; color: inherit; cursor: pointer; background: none; border: none; }

.container { width: min(1160px, calc(100% - 48px)); margin-inline: auto; }

.skip-link {
  position: absolute; left: -999px; top: 0; z-index: 200;
  background: var(--accent); color: var(--accent-ink);
  padding: 10px 18px; font-weight: 600; text-decoration: none;
}
.skip-link:focus { left: 12px; top: 12px; }

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

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

/* ============ EYEBROW / SECTION HEADS ============ */
.eyebrow {
  display: flex; align-items: center; gap: 12px;
  font-size: 12px; font-weight: 600;
  text-transform: uppercase; letter-spacing: .18em;
  color: var(--muted);
  margin: 0 0 16px;
}
.eyebrow__tick { width: 26px; height: 2px; background: var(--accent); flex: none; }

.section { position: relative; padding: 104px 0; }
.section--tint { background: var(--bg-2); }

.section-head { max-width: 620px; margin-bottom: 52px; }
.section-head--split {
  max-width: none;
  display: flex; flex-wrap: wrap; align-items: flex-end;
  justify-content: space-between; gap: 24px 40px;
}
.section-title { font-size: clamp(28px, 3.6vw, 42px); }
.section-sub { color: var(--muted); margin: 16px 0 0; max-width: 56ch; }
.section-sub--side { max-width: 34ch; margin: 0 0 6px; }

/* ============ TOP BAR ============ */
.topbar {
  background: var(--bg-2);
  border-bottom: 1px solid var(--line);
  font-size: 12.5px;
  color: var(--muted);
}
.topbar__inner {
  display: flex; align-items: center; gap: 28px;
  min-height: 38px; padding: 5px 0;
}
.topbar__item { display: flex; align-items: center; gap: 8px; margin: 0; white-space: nowrap; }
.topbar__item svg { width: 12px; height: 12px; color: var(--faint); flex: none; }
.topbar__item--note {
  margin-left: auto;
  color: var(--text);
  font-weight: 600;
  letter-spacing: .04em;
  font-size: 12px;
}
.topbar__dot {
  width: 7px; height: 7px;
  background: var(--accent);
  border-radius: 50%;
  flex: none;
}

/* ============ HEADER ============ */
.header {
  position: sticky; top: 0; z-index: 100;
  background: rgba(237, 237, 237, .94);
  backdrop-filter: blur(10px);
  border-bottom: 1px solid var(--line);
  transition: background var(--speed) ease;
}
.header.is-scrolled { background: rgba(226, 226, 226, .97); }
.header__inner {
  display: flex; align-items: center; gap: 32px;
  height: var(--header-h);
}

.logo { display: flex; align-items: center; gap: 12px; flex: none; text-decoration: none; }
.logo__mark { width: 44px; height: 32px; }
.logo__text {
  font-family: var(--font-display);
  font-weight: 700; font-size: 19px; letter-spacing: .01em;
  display: flex; flex-direction: column; line-height: 1.1;
}
.logo__text span {
  font-family: var(--font-body);
  font-size: 9.5px; font-weight: 600;
  letter-spacing: .22em; text-transform: uppercase;
  color: var(--muted);
  margin-top: 3px;
}

.nav { display: flex; gap: 2px; margin-left: auto; }
.nav__link {
  font-size: 14px; font-weight: 500;
  color: var(--muted);
  text-decoration: none;
  padding: 10px 14px;
  position: relative;
  transition: color var(--speed) ease;
}
.nav__link::after {
  content: ''; position: absolute; left: 14px; right: 14px; bottom: 4px;
  height: 2px; background: var(--accent);
  transform: scaleX(0); transform-origin: left;
  transition: transform var(--speed) ease;
}
.nav__link:hover { color: var(--text); }
.nav__link:hover::after { transform: scaleX(1); }

.header__actions { display: flex; align-items: center; gap: 14px; }
.header__cta { padding: 11px 20px; font-size: 13px; }

.menu-toggle {
  display: none;
  width: 44px; height: 44px;
  border: 1px solid var(--line); border-radius: var(--radius);
  flex-direction: column; align-items: center; justify-content: center; gap: 5px;
}
.menu-toggle span {
  width: 20px; height: 2px; background: var(--text);
  transition: transform var(--speed) ease, opacity var(--speed) ease;
}
.menu-toggle[aria-expanded="true"] span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
.menu-toggle[aria-expanded="true"] span:nth-child(2) { opacity: 0; }
.menu-toggle[aria-expanded="true"] span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

.mobile-menu {
  position: fixed; inset: 0; z-index: 90;
  background: rgba(237, 237, 237, .98);
  padding: 118px 32px 40px;
  display: flex; flex-direction: column;
  opacity: 0; visibility: hidden;
  transition: opacity var(--speed) ease, visibility var(--speed) ease;
}
.mobile-menu.is-open { opacity: 1; visibility: visible; }
.mobile-menu__link {
  font-family: var(--font-display);
  font-size: 30px; font-weight: 600;
  padding: 14px 0;
  border-bottom: 1px solid var(--line);
  display: flex; justify-content: space-between; align-items: center;
  text-decoration: none;
}
.mobile-menu__link::after { content: '\2192'; color: var(--accent); font-family: var(--font-body); font-size: 22px; }
.mobile-menu__meta { margin-top: auto; color: var(--muted); font-size: 13px; }

/* ============ BUTTONS ============ */
.btn {
  display: inline-flex; align-items: center; justify-content: center;
  font-size: 14px; font-weight: 600;
  letter-spacing: .04em;
  text-decoration: none;
  padding: 15px 28px;
  border-radius: var(--radius);
  border: 1px solid transparent;
  transition: background var(--speed) ease, color var(--speed) ease, border-color var(--speed) ease, transform var(--speed) ease;
}
.btn:active { transform: translateY(1px); }
.btn--primary { background: var(--accent); color: var(--accent-ink); }
.btn--primary:hover { background: color-mix(in srgb, var(--accent) 86%, #000000); }
.btn--ghost {
  border-color: var(--line-2);
  background: transparent;
  color: var(--text);
}
.btn--ghost:hover { border-color: var(--text); }

/* ============ HERO ============ */
.hero { padding: 88px 0 120px; }
.hero__inner {
  display: grid;
  grid-template-columns: minmax(0, 1.02fr) minmax(0, .98fr);
  gap: 64px;
  align-items: center;
}
.hero__title {
  font-size: clamp(38px, 4.8vw, 58px);
  font-weight: 600;
  margin: 0 0 22px;
}
.hero__lede {
  color: var(--muted);
  font-size: 17px;
  max-width: 52ch;
  margin: 0 0 34px;
}
.hero__cta { display: flex; flex-wrap: wrap; gap: 14px; margin-bottom: 46px; }

.hero__stats {
  display: flex; gap: 20px 36px; flex-wrap: wrap;
  margin: 0; padding-top: 26px;
  border-top: 1px solid var(--line);
}
.hero__stats dt {
  font-family: var(--font-display);
  font-size: 27px; font-weight: 700;
  white-space: nowrap;
}
.hero__stats dd {
  margin: 3px 0 0;
  font-size: 11.5px; color: var(--muted);
  text-transform: uppercase; letter-spacing: .12em;
}

.hero__art { position: relative; }
.hero__dates {
  position: absolute;
  left: -28px; bottom: -30px;
  width: min(272px, 78%);
  background: var(--bg-3);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 16px 18px;
}
.hero__dates-head {
  display: flex; justify-content: space-between;
  margin: 0 0 10px; padding-bottom: 10px;
  border-bottom: 1px solid var(--line);
  font-size: 10.5px; font-weight: 600;
  letter-spacing: .16em;
  color: var(--muted);
}
.hero__dates-row {
  display: flex; justify-content: space-between; gap: 16px;
  padding: 7px 0;
  font-size: 12.5px;
  color: var(--muted);
  border-bottom: 1px dashed var(--line);
}
.hero__dates-row:last-child { border-bottom: none; }
.hero__dates-row span:last-child { color: var(--text); font-weight: 600; }
.hero__dates-row--hl span:last-child { color: var(--accent); }

/* ============ SERVICES (TABS) ============ */
.tabs {
  display: inline-flex; gap: 4px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 4px;
  background: var(--bg-2);
}
.tab {
  font-size: 13.5px; font-weight: 600;
  letter-spacing: .05em;
  color: var(--muted);
  padding: 10px 26px;
  border-radius: 2px;
  transition: background var(--speed) ease, color var(--speed) ease;
}
.tab:hover { color: var(--text); }
.tab.is-active { background: var(--accent); color: var(--accent-ink); }

.service-panel { border-top: 1px solid var(--line); }
.service-panel[hidden] { display: none; }
.service-panel.is-switching { animation: panel-in .35s ease; }
@keyframes panel-in {
  from { opacity: 0; transform: translateY(8px); }
  to { opacity: 1; transform: none; }
}

.service-row {
  display: grid;
  grid-template-columns: 64px minmax(0, 1fr) auto;
  gap: 24px;
  align-items: center;
  padding: 28px 0;
  border-bottom: 1px solid var(--line);
}
.service-row__num {
  font-family: var(--font-display);
  font-size: 24px; font-weight: 600;
  color: var(--faint);
}
.service-row__body h3 { font-size: 21px; margin-bottom: 6px; }
.service-row__body p { margin: 0; color: var(--muted); font-size: 15px; max-width: 62ch; }
.service-row__meta {
  display: flex; flex-direction: column; align-items: flex-end; gap: 8px;
  flex: none;
}
.service-row__price { font-size: 13px; color: var(--muted); }
.service-row__price strong {
  font-family: var(--font-display);
  font-size: 24px; font-weight: 700;
  color: var(--text);
  margin-left: 4px;
}
.service-row__link {
  font-size: 13px; font-weight: 600;
  letter-spacing: .06em;
  color: var(--muted);
  text-decoration: none;
  transition: color var(--speed) ease;
}
.service-row__link:hover { color: var(--accent); }

.services__note {
  margin: 28px 0 0;
  color: var(--muted);
  font-size: 14.5px;
}
.services__note a { color: var(--text); font-weight: 600; }
.services__note a:hover { color: var(--accent); }

/* ============ PACKAGES ============ */
.packages__grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 24px;
  align-items: stretch;
}
.pkg {
  position: relative;
  background: var(--bg);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 34px 30px 30px;
  display: flex; flex-direction: column;
  transition: border-color var(--speed) ease, transform var(--speed) ease;
}
.pkg:hover { border-color: var(--line-2); transform: translateY(-3px); }
.pkg--featured { border-top: 4px solid var(--accent); padding-top: 30px; }
.pkg__badge {
  position: absolute; top: -13px; left: 26px;
  background: var(--accent); color: var(--accent-ink);
  font-size: 10.5px; font-weight: 700;
  letter-spacing: .12em; text-transform: uppercase;
  padding: 5px 10px;
  border-radius: 2px;
}
.pkg__name { font-size: 23px; }
.pkg__for { color: var(--muted); font-size: 14px; margin: 8px 0 0; min-height: 44px; }
.pkg__price {
  font-family: var(--font-display);
  font-size: 40px; font-weight: 700;
  margin: 18px 0 22px;
  padding: 18px 0;
  border-block: 1px solid var(--line);
  line-height: 1;
}
.pkg__from {
  font-family: var(--font-body);
  font-size: 11px; font-weight: 600;
  letter-spacing: .14em; text-transform: uppercase;
  color: var(--muted);
  display: block; margin-bottom: 8px;
}
.pkg__per {
  font-family: var(--font-body);
  font-size: 13px; font-weight: 500;
  color: var(--muted);
}
.pkg__list {
  list-style: none; margin: 0 0 28px; padding: 0;
  display: grid; gap: 12px;
  font-size: 14.5px; color: var(--muted);
}
.pkg__list li { display: flex; gap: 12px; align-items: flex-start; }
.pkg__list li::before {
  content: '';
  width: 14px; height: 14px; flex: none;
  margin-top: 3px;
  background: var(--accent);
  clip-path: polygon(14% 44%, 0 65%, 50% 100%, 100% 16%, 80% 0%, 43% 62%);
}
.pkg__cta { width: 100%; margin-top: auto; }

.packages__note {
  margin: 30px 0 0;
  color: var(--muted);
  font-size: 13.5px;
}

/* ============ RESOURCES ============ */
.resources__grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 24px;
}
.resource-card {
  display: flex; gap: 18px;
  background: var(--bg-2);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 22px;
  transition: border-color var(--speed) ease, transform var(--speed) ease;
}
.resource-card:hover { border-color: var(--line-2); transform: translateY(-3px); }
.resource-card__icon {
  width: 58px; height: 72px; flex: none;
  border-radius: 2px;
}
.resource-card__body h3 { font-size: 17.5px; margin-bottom: 6px; }
.resource-card__body p { margin: 0; font-size: 14px; color: var(--muted); }
.resource-card__meta { margin-top: 12px !important; font-size: 12.5px !important; letter-spacing: .04em; }
.resource-card__meta a { color: var(--text); font-weight: 600; }
.resource-card__meta a:hover { color: var(--accent); }

/* ============ TEAM ============ */
.team__grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 24px;
  max-width: 880px;
}
.member {
  background: var(--bg);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  overflow: hidden;
  transition: border-color var(--speed) ease, transform var(--speed) ease;
}
.member:hover { border-color: var(--line-2); transform: translateY(-3px); }
.member__body { padding: 24px 26px 28px; }
.member__body h3 { font-size: 21px; }
.member__role {
  margin: 6px 0 12px;
  font-size: 12px; font-weight: 600;
  letter-spacing: .14em; text-transform: uppercase;
  color: var(--accent);
}
.member__body p:last-child { margin: 0; color: var(--muted); font-size: 14.5px; }

/* ============ CONSULT ============ */
.consult__inner {
  display: grid;
  grid-template-columns: minmax(0, .92fr) minmax(0, 1.08fr);
  gap: 72px;
  align-items: start;
}

.steps {
  list-style: none; margin: 38px 0 0; padding: 0;
  display: grid; gap: 22px;
}
.steps li { display: flex; gap: 16px; align-items: flex-start; }
.steps__num {
  width: 34px; height: 34px; flex: none;
  display: grid; place-items: center;
  border: 1px solid var(--line-2);
  border-radius: 50%;
  font-family: var(--font-display);
  font-size: 15px; font-weight: 600;
}
.steps strong { color: var(--text); }
.steps div { color: var(--muted); font-size: 14.5px; }

.consult__details {
  margin-top: 40px; padding-top: 24px;
  border-top: 1px solid var(--line);
  font-size: 15px;
}
.consult__details p { margin: 0 0 6px; }
.consult__details a { color: var(--text); font-weight: 600; text-decoration: none; }
.consult__details a:hover { color: var(--accent); }

.form {
  background: var(--bg-2);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 36px 34px;
}
.field { margin-bottom: 20px; }
.field label {
  display: block;
  font-size: 12.5px; font-weight: 600;
  letter-spacing: .1em; text-transform: uppercase;
  color: var(--muted);
  margin-bottom: 8px;
}
.field input, .field select, .field textarea {
  width: 100%;
  appearance: none;
  background: var(--bg);
  border: 1px solid var(--line-2);
  border-radius: var(--radius);
  color: var(--text);
  font: inherit; font-size: 15px;
  padding: 13px 14px;
  transition: border-color var(--speed) ease;
}
.field select {
  background-image: url('data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" width="12" height="8" viewBox="0 0 12 8"><path d="M1 1l5 5 5-5" fill="none" stroke="%23777" stroke-width="2"/></svg>');
  background-repeat: no-repeat;
  background-position: right 14px center;
  padding-right: 38px;
}
.field textarea { resize: vertical; min-height: 120px; }
.field input:focus, .field select:focus, .field textarea:focus {
  border-color: var(--accent);
  outline: none;
}
.field input.invalid, .field select.invalid, .field textarea.invalid { border-color: var(--accent); border-width: 2px; }
.field-error {
  display: block;
  min-height: 1.1em;
  margin-top: 6px;
  font-size: 12.5px; font-weight: 600;
  color: var(--text);
}
.form-submit { width: 100%; }
.form-small {
  margin: 14px 0 0;
  font-size: 12px;
  color: var(--muted);
  text-align: center;
}

.form-success {
  background: var(--bg-2);
  border: 1px solid var(--line);
  border-top: 4px solid var(--accent);
  border-radius: var(--radius);
  padding: 56px 40px;
  text-align: center;
}
.form-success__tick {
  width: 56px; height: 56px;
  margin: 0 auto 22px;
  display: grid; place-items: center;
  background: var(--accent);
  color: var(--accent-ink);
  border-radius: 50%;
}
.form-success__tick svg { width: 28px; height: 28px; }
.form-success h3 { font-size: 26px; margin-bottom: 10px; }
.form-success p { color: var(--muted); margin: 0 0 8px; }
.form-success__ref { font-size: 13.5px; letter-spacing: .06em; }
.form-success__ref strong { color: var(--text); }

/* ============ FOOTER ============ */
.footer { background: var(--bg-2); border-top: 1px solid var(--line); }
.footer__grid {
  display: grid;
  grid-template-columns: 1.5fr 1fr 1fr .8fr;
  gap: 48px;
  padding: 64px 0 48px;
}
.footer__col h3 {
  font-family: var(--font-body);
  font-size: 12.5px; font-weight: 700;
  letter-spacing: .18em; text-transform: uppercase;
  margin-bottom: 18px;
}
.footer__col p, .footer__col address {
  font-style: normal;
  color: var(--muted); font-size: 14.5px;
  margin: 0;
}
.footer__col address { line-height: 1.8; }
.footer__col address a, .footer__links a {
  color: var(--muted); text-decoration: none;
  transition: color var(--speed) ease;
}
.footer__col address a:hover, .footer__links a:hover { color: var(--accent); }
.footer__col--brand p { margin-top: 18px; }
.footer__abn { font-size: 12.5px !important; color: var(--faint) !important; }
.footer__links { list-style: none; margin: 0; padding: 0; display: grid; gap: 10px; font-size: 14.5px; }

.hours { border-collapse: collapse; font-size: 14.5px; color: var(--muted); width: 100%; }
.hours td { padding: 5px 0; border-bottom: 1px dashed var(--line); }
.hours tr:last-child td { border-bottom: none; }
.hours td:last-child { text-align: right; color: var(--text); }

.footer__bar { border-top: 1px solid var(--line); padding: 18px 0; }
.footer__bar-inner {
  display: flex; justify-content: space-between; flex-wrap: wrap; gap: 8px;
  font-size: 12.5px; color: var(--muted);
}
.footer__bar p { margin: 0; }

/* ============ IMAGE PLACEHOLDERS ============ */
.img-ph {
  display: grid;
  place-items: center;
  background: var(--bg-3);
  border: 1px dashed var(--line-2);
  color: var(--muted);
  font: 500 11px/1.5 ui-monospace, monospace;
  letter-spacing: .18em;
  text-transform: uppercase;
  text-align: center;
}
.img-ph--hero { aspect-ratio: 4 / 3.4; border-radius: var(--radius); }
.img-ph--member { aspect-ratio: 4 / 2.9; border: none; border-bottom: 1px dashed var(--line-2); }

.logo-ph {
  display: grid;
  place-items: center;
  background: var(--bg-3);
  border: 1px dashed var(--line-2);
  color: var(--muted);
  font: 500 7px/1 ui-monospace, monospace;
  letter-spacing: .1em;
}

/* ============ RESPONSIVE ============ */
@media (max-width: 1024px) {
  .hero__inner { grid-template-columns: 1fr; gap: 44px; }
  .hero { padding: 64px 0 110px; }
  .hero__art { max-width: 620px; }
  .hero__dates { left: 0; bottom: -34px; }
  .consult__inner { grid-template-columns: 1fr; gap: 48px; }
  .footer__grid { grid-template-columns: 1fr 1fr; gap: 36px; }
}

@media (max-width: 860px) {
  .packages__grid { grid-template-columns: 1fr; max-width: 520px; }
  .pkg__for { min-height: 0; }
  .resources__grid { grid-template-columns: 1fr; }
  .team__grid { grid-template-columns: 1fr; max-width: 520px; }
}

@media (max-width: 760px) {
  .nav, .header__cta { display: none; }
  .menu-toggle { display: flex; }
  .header__actions { margin-left: auto; }
  .section { padding: 76px 0; }
  .topbar__inner { gap: 16px; }
  .topbar__item--email { display: none; }
  .topbar__item--note { margin-left: auto; font-size: 11px; letter-spacing: .02em; }
}

@media (max-width: 560px) {
  .container { width: calc(100% - 32px); }
  .hero { padding: 48px 0 96px; }
  .hero__stats { gap: 26px; }
  .hero__dates { position: static; width: 100%; margin-top: 14px; }
  .service-row { grid-template-columns: 1fr; gap: 10px; padding: 22px 0; }
  .service-row__num { display: none; }
  .service-row__meta {
    flex-direction: row; align-items: center; justify-content: space-between;
  }
  .section-head--split { flex-direction: column; align-items: flex-start; }
  .form { padding: 26px 20px; }
  .form-success { padding: 40px 24px; }
  .footer__grid { grid-template-columns: 1fr; gap: 30px; padding: 48px 0 36px; }
}

/* ============ REDUCED MOTION ============ */
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after {
    transition-duration: .01ms !important;
    animation-duration: .01ms !important;
    animation-iteration-count: 1 !important;
  }
}

/* COLOUR OPTION — accent is re-themed by the corner widget; default is wireframe grey */
:root { --pop: #9a9a9a; --pop-ink: #ffffff; }