/* Ryan Song CPA Group | Nonprofit Accounting & Assurance
   Layout: full-width colored bands, centered 1160px content column, sticky white header with dropdown menus. */
:root {
  --navy: #12304f;
  --navy-deep: #0b2038;
  --sky: #2b7bbf;
  --sky-soft: #e7f0f8;
  --gold: #c8a24a;
  --bg: #ffffff;
  --bg-alt: #f3f6f9;
  --fg: #1d2a36;
  --muted: #566575;
  --line: #dbe3ea;
  --card: #ffffff;
  --on-dark: #ffffff;
  --on-dark-muted: #c3d3e3;
  --font-display: "Source Serif 4", Georgia, "Times New Roman", serif;
  --font-body: "Source Sans 3", "Segoe UI", Helvetica, Arial, sans-serif;
  --wrap: 1160px;
  --radius: 6px;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --navy: #0e2640; --navy-deep: #081a2c; --sky: #6eb0e6; --sky-soft: #142c44; --gold: #d9b968;
    --bg: #0f1b27; --bg-alt: #15232f; --fg: #e3ebf2; --muted: #9fb0c0; --line: #273847; --card: #172634;
    --on-dark: #ffffff; --on-dark-muted: #b6c8da; color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --navy: #0e2640; --navy-deep: #081a2c; --sky: #6eb0e6; --sky-soft: #142c44; --gold: #d9b968;
  --bg: #0f1b27; --bg-alt: #15232f; --fg: #e3ebf2; --muted: #9fb0c0; --line: #273847; --card: #172634;
  --on-dark: #ffffff; --on-dark-muted: #b6c8da; color-scheme: dark;
}

* { box-sizing: border-box; }
[hidden] { display: none !important; }
html { scroll-behavior: smooth; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } * { transition: none !important; } }
body { margin: 0; background: var(--bg); color: var(--fg); font-family: var(--font-body); font-size: 17px; line-height: 1.65; }
img { max-width: 100%; height: auto; }
a { color: var(--sky); }
a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible, textarea:focus-visible { outline: 3px solid var(--gold); outline-offset: 2px; }
h1, h2, h3 { font-family: var(--font-display); line-height: 1.2; text-wrap: balance; color: inherit; margin: 0; }
h1 { font-size: clamp(2rem, 4.4vw, 3.1rem); font-weight: 600; }
h2 { font-size: clamp(1.6rem, 3vw, 2.2rem); font-weight: 600; }
h3 { font-size: 1.2rem; font-weight: 600; }
p { margin: 0; }
.wrap { max-width: var(--wrap); margin: 0 auto; padding-left: max(16px, env(safe-area-inset-left, 0px)); padding-right: max(16px, env(safe-area-inset-right, 0px)); }
.skip { position: absolute; left: -999px; top: 0; background: var(--gold); color: #000; padding: 8px 14px; z-index: 100; }
.skip:focus { left: 8px; }

/* Top bar */
.topbar { background: var(--navy-deep); color: var(--on-dark-muted); font-size: 0.86rem; }
.topbar .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 4px 20px; padding-block: 7px; }
.topbar a { color: var(--on-dark); text-decoration: none; }
.topbar a:hover { text-decoration: underline; }
.topbar .contacts { display: flex; flex-wrap: wrap; gap: 4px 18px; }

/* Header */
body::before { content: ""; position: fixed; inset: 0 0 auto; height: env(safe-area-inset-top, 0px); z-index: 60; background: var(--bg); }
.site-header { position: sticky; top: env(safe-area-inset-top, 0px); z-index: 50; background: var(--bg); border-bottom: 1px solid var(--line); }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 20px; min-height: 76px; }
.brand { display: flex; flex-direction: column; text-decoration: none; color: var(--navy); line-height: 1.15; }
:root[data-theme="dark"] .brand { color: var(--fg); }
@media (prefers-color-scheme: dark) { :root:not([data-theme="light"]) .brand { color: var(--fg); } }
.brand-name { font-family: var(--font-display); font-weight: 700; font-size: 1.35rem; letter-spacing: 0.01em; }
.brand-sub { font-size: 0.72rem; text-transform: uppercase; letter-spacing: 0.14em; color: var(--sky); font-weight: 600; margin-top: 3px; }

.nav { display: flex; align-items: center; gap: 4px; }
.nav > ul { list-style: none; display: flex; align-items: center; gap: 2px; margin: 0; padding: 0; }
.nav li { position: relative; }
.nav a, .nav .menu-btn { display: block; padding: 10px 12px; color: var(--fg); text-decoration: none; font-weight: 600; font-size: 0.98rem; background: none; border: 0; font-family: inherit; cursor: pointer; }
.nav a:hover, .nav .menu-btn:hover, .nav a[aria-current="page"], .nav .has-current > .menu-btn { color: var(--sky); }
.menu-btn::after { content: ""; display: inline-block; width: 6px; height: 6px; margin-left: 7px; border-right: 2px solid currentColor; border-bottom: 2px solid currentColor; transform: translateY(-3px) rotate(45deg); }
.submenu { list-style: none; margin: 0; padding: 8px 0; position: absolute; top: 100%; left: 0; min-width: 260px; background: var(--card); border: 1px solid var(--line); border-top: 3px solid var(--sky); box-shadow: 0 12px 28px rgba(10, 30, 50, 0.14); display: none; }
.submenu a { font-weight: 500; padding: 9px 18px; }
.nav li:hover > .submenu, .nav li:focus-within > .submenu, .nav li.open > .submenu { display: block; }
.btn { display: inline-block; padding: 12px 22px; border-radius: var(--radius); font-weight: 700; text-decoration: none; font-size: 0.98rem; border: 2px solid transparent; cursor: pointer; font-family: inherit; line-height: 1.3; text-align: center; }
.btn-primary { background: var(--sky); color: #ffffff; }
.btn-primary:hover { background: var(--navy); }
.btn-gold { background: var(--gold); color: #1a1a1a; }
.btn-gold:hover { filter: brightness(1.07); }
.btn-ghost { border-color: var(--on-dark); color: var(--on-dark); }
.btn-ghost:hover { background: rgba(255, 255, 255, 0.12); }
.btn-outline { border-color: var(--sky); color: var(--sky); }
.btn-outline:hover { background: var(--sky-soft); }
.nav .btn { color: #ffffff; background: var(--sky); margin-left: 10px; padding: 10px 18px; }
.nav .btn:hover { color: #ffffff; background: var(--navy); }
.nav-toggle { display: none; background: none; border: 1px solid var(--line); border-radius: var(--radius); padding: 8px 12px; font: inherit; font-weight: 600; color: var(--fg); cursor: pointer; }

@media (max-width: 980px) {
  .nav-toggle { display: block; }
  .nav { display: none; position: absolute; left: 0; right: 0; top: 100%; background: var(--bg); border-bottom: 1px solid var(--line); padding: 8px max(16px, env(safe-area-inset-right, 0px)) 18px max(16px, env(safe-area-inset-left, 0px)); flex-direction: column; align-items: stretch; max-height: calc(100vh - 120px); overflow-y: auto; }
  .nav.open { display: flex; }
  .nav > ul { flex-direction: column; align-items: stretch; }
  .nav .menu-btn { width: 100%; text-align: left; }
  .submenu { position: static; display: block; border: 0; box-shadow: none; padding: 0 0 6px 14px; min-width: 0; background: transparent; }
  .nav .btn { margin: 10px 0 0; }
}

/* Hero */
.hero { background: linear-gradient(160deg, var(--navy-deep) 0%, var(--navy) 55%, #1f5d93 100%); color: var(--on-dark); position: relative; overflow: hidden; }
.hero::after { content: ""; position: absolute; inset: auto -10% -40% 40%; height: 120%; background: radial-gradient(closest-side, rgba(110, 176, 230, 0.28), transparent); pointer-events: none; }
.hero .wrap { position: relative; z-index: 1; padding-block: 84px 92px; display: grid; gap: 22px; }
.hero .eyebrow { color: var(--gold); }
.hero h1 { max-width: 22ch; }
.hero .lead { font-size: 1.25rem; color: var(--on-dark-muted); max-width: 60ch; font-family: var(--font-display); font-style: italic; }
.hero .copy { max-width: 64ch; color: var(--on-dark-muted); display: grid; gap: 14px; }
.hero .actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 8px; }
.page-hero .wrap { padding-block: 60px 64px; gap: 14px; }
.page-hero h1 { max-width: 24ch; }
.crumbs { font-size: 0.86rem; color: var(--on-dark-muted); }
.crumbs a { color: var(--on-dark-muted); }

.eyebrow { font-size: 0.8rem; text-transform: uppercase; letter-spacing: 0.14em; font-weight: 700; color: var(--sky); }

/* Sections */
.section { padding-block: 76px; }
.section.alt { background: var(--bg-alt); }
.section.dark { background: var(--navy); color: var(--on-dark); }
.section.dark .eyebrow { color: var(--gold); }
.section.dark p { color: var(--on-dark-muted); }
.section-head { display: grid; gap: 12px; max-width: 760px; margin-bottom: 40px; }
.section-head p { color: var(--muted); font-size: 1.08rem; }
.section.dark .section-head p { color: var(--on-dark-muted); }
.prose { max-width: 68ch; display: grid; gap: 16px; }
.prose p { color: var(--fg); }
.muted { color: var(--muted); }

.split { display: grid; grid-template-columns: 1.1fr 0.9fr; gap: 56px; align-items: start; }
.split > * { min-width: 0; }
@media (max-width: 860px) { .split { grid-template-columns: 1fr; gap: 36px; } }

.grid-2, .grid-3 { display: grid; gap: 24px; }
.grid-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
.grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
@media (max-width: 900px) { .grid-3 { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (max-width: 640px) { .grid-2, .grid-3 { grid-template-columns: 1fr; } }

.card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 30px; display: grid; gap: 12px; align-content: start; }
.card p { color: var(--muted); }
.card .more { font-weight: 700; text-decoration: none; margin-top: 6px; }
.card .more::after { content: " \2192"; }
.service-card { border-top: 4px solid var(--sky); }
.service-card h3 { font-size: 1.45rem; }
.service-card .tagline { font-family: var(--font-display); font-style: italic; color: var(--fg); }

.feature { display: grid; gap: 8px; padding: 22px 0; border-top: 1px solid var(--line); }
.feature p { color: var(--muted); }
.section.dark .feature { border-color: rgba(255, 255, 255, 0.18); }

.checklist { list-style: none; padding: 0; margin: 0; display: grid; gap: 16px; }
.checklist li { position: relative; padding-left: 32px; }
.checklist li::before { content: ""; position: absolute; left: 2px; top: 8px; width: 14px; height: 8px; border-left: 3px solid var(--sky); border-bottom: 3px solid var(--sky); transform: rotate(-45deg); }
.checklist strong { color: var(--fg); }
.checklist .d { color: var(--muted); }
.cols-2 { columns: 2; column-gap: 40px; }
.cols-2 li { break-inside: avoid; margin-bottom: 14px; }
@media (max-width: 700px) { .cols-2 { columns: 1; } }

.note { background: var(--sky-soft); border-left: 4px solid var(--sky); padding: 20px 24px; border-radius: 0 var(--radius) var(--radius) 0; display: grid; gap: 6px; }
.note strong { font-family: var(--font-display); }

/* Engagement types */
.etype { display: grid; grid-template-columns: 260px 1fr; gap: 32px; padding-block: 34px; border-top: 1px solid var(--line); scroll-margin-top: 100px; }
.etype > * { min-width: 0; }
.etype .body { display: grid; gap: 12px; max-width: 68ch; }
.etype .body p { color: var(--muted); }
.etype .level { display: inline-block; font-size: 0.78rem; font-weight: 700; letter-spacing: 0.08em; text-transform: uppercase; color: var(--sky); margin-top: 8px; }
@media (max-width: 760px) { .etype { grid-template-columns: 1fr; gap: 10px; } }

.chips { display: flex; flex-wrap: wrap; gap: 10px; }
.chips a { display: inline-block; padding: 9px 16px; border: 1px solid var(--line); border-radius: 999px; text-decoration: none; color: var(--fg); background: var(--card); font-weight: 600; font-size: 0.95rem; }
.chips a:hover { border-color: var(--sky); color: var(--sky); }

/* Process */
.steps { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(5, minmax(0, 1fr)); gap: 20px; counter-reset: step; }
.steps li { counter-increment: step; display: grid; gap: 8px; align-content: start; padding-top: 18px; border-top: 3px solid var(--sky); }
.steps li::before { content: "Step " counter(step); font-size: 0.78rem; letter-spacing: 0.12em; text-transform: uppercase; font-weight: 700; color: var(--sky); }
.steps p { color: var(--muted); font-size: 0.98rem; }
.section.dark .steps li { border-color: var(--gold); }
.section.dark .steps li::before { color: var(--gold); }
@media (max-width: 960px) { .steps { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (max-width: 560px) { .steps { grid-template-columns: 1fr; } }
.steps.vertical { grid-template-columns: 1fr; gap: 0; max-width: 760px; }
.steps.vertical li { grid-template-columns: 110px 1fr; gap: 6px 24px; padding-block: 26px; border-top: 1px solid var(--line); }
.steps.vertical li::before { grid-row: span 2; padding-top: 4px; }
@media (max-width: 560px) { .steps.vertical li { grid-template-columns: 1fr; } .steps.vertical li::before { grid-row: auto; } }

/* FAQ */
.faq { max-width: 820px; display: grid; }
.faq details { border-top: 1px solid var(--line); }
.faq details:last-child { border-bottom: 1px solid var(--line); }
.faq summary { cursor: pointer; list-style: none; padding: 22px 40px 22px 0; position: relative; font-family: var(--font-display); font-size: 1.18rem; font-weight: 600; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 6px; top: 18px; font-size: 1.6rem; color: var(--sky); font-family: var(--font-body); }
.faq details[open] summary::after { content: "\2212"; }
.faq details p { padding: 0 0 22px; color: var(--muted); max-width: 68ch; }

/* Profile */
.profile { display: grid; grid-template-columns: 220px 1fr; gap: 40px; align-items: start; }
.profile > * { min-width: 0; }
.portrait { aspect-ratio: 4 / 5; max-width: 100%; border-radius: var(--radius); background: linear-gradient(160deg, var(--navy), var(--sky)); color: #ffffff; display: grid; place-items: center; font-family: var(--font-display); font-size: 3rem; font-weight: 600; overflow: hidden; }
.portrait img { width: 100%; height: 100%; object-fit: cover; display: block; }
.creds { list-style: none; padding: 0; margin: 0; display: grid; gap: 6px; color: var(--muted); }
@media (max-width: 700px) { .profile { grid-template-columns: 1fr; } .portrait { max-width: 220px; } }

/* CTA band */
.cta-band { background: var(--navy-deep); color: var(--on-dark); }
.cta-band .wrap { padding-block: 64px; display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 28px; }
.cta-band .text { display: grid; gap: 10px; max-width: 640px; }
.cta-band p { color: var(--on-dark-muted); }
.cta-band .actions { display: flex; flex-wrap: wrap; gap: 12px; }

/* Contact form */
.form { display: grid; gap: 18px; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 30px; }
.form .row { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; }
@media (max-width: 600px) { .form .row { grid-template-columns: 1fr; } }
.field { display: grid; gap: 6px; min-width: 0; }
.field label { font-weight: 600; font-size: 0.95rem; }
.field input, .field select, .field textarea { font: inherit; font-size: 1rem; padding: 11px 12px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--bg); color: var(--fg); width: 100%; }
.field textarea { min-height: 120px; resize: vertical; }
.form .hint { font-size: 0.9rem; color: var(--muted); }
.result { display: grid; gap: 12px; padding: 20px; background: var(--sky-soft); border-radius: var(--radius); }
.result pre { white-space: pre-wrap; margin: 0; font-family: var(--font-body); font-size: 0.95rem; background: var(--bg); border: 1px solid var(--line); padding: 14px; border-radius: var(--radius); overflow-x: auto; }
.result .actions { display: flex; flex-wrap: wrap; gap: 10px; }
.office { display: grid; gap: 4px; padding: 22px 0; border-top: 1px solid var(--line); }
.office strong { font-family: var(--font-display); font-size: 1.1rem; }

/* Footer */
.site-footer { background: var(--navy-deep); color: var(--on-dark-muted); font-size: 0.95rem; }
.site-footer .wrap { padding-block: 56px 28px; display: grid; gap: 40px; }
.foot-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr 1.2fr; gap: 32px; }
.foot-grid > * { min-width: 0; }
@media (max-width: 900px) { .foot-grid { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px) { .foot-grid { grid-template-columns: 1fr; } }
.site-footer h4 { color: var(--on-dark); font-size: 0.82rem; letter-spacing: 0.14em; text-transform: uppercase; margin: 0 0 12px; }
.site-footer ul { list-style: none; padding: 0; margin: 0; display: grid; gap: 7px; }
.site-footer a { color: var(--on-dark-muted); text-decoration: none; }
.site-footer a:hover { color: var(--on-dark); text-decoration: underline; }
.site-footer .brand { color: var(--on-dark); }
.site-footer .brand-sub { color: var(--gold); }
.foot-about { display: grid; gap: 14px; }
.foot-bottom { border-top: 1px solid rgba(255, 255, 255, 0.14); padding-top: 20px; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 10px; font-size: 0.86rem; }