/* KasemCPA — Design D "Professional firm" */
:root{
  --ink:#0E1B33; --ink-2:#1B2B4B; --blue:#2F6BFF; --blue-d:#1F4FD1; --sky:#EAF0FF;
  --gold:#F0B44C; --bg:#F5F7FA; --line:#E2E7EF; --text:#1A2336; --muted:#55627A; --white:#FFFFFF;
  --radius:14px; --max:1240px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:Inter,system-ui,-apple-system,Segoe UI,sans-serif;color:var(--text);background:var(--white);font-size:17px;line-height:1.65}
h1,h2,h3,h4{font-family:Sora,Inter,sans-serif;color:var(--ink);line-height:1.15;margin:0;letter-spacing:-.02em}
p{margin:0}
a{color:var(--blue)}a:hover{color:var(--blue-d)}
img{max-width:100%;display:block}
.wrap{max-width:var(--max);margin:0 auto;padding:0 24px}
.eyebrow{font-size:13px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;color:var(--blue)}
.eyebrow.light{color:var(--gold)}
.lead{font-size:19px;color:var(--muted);max-width:720px}
.section{padding:96px 0}
.section.alt{background:var(--bg)}
.section.dark{background:var(--ink);color:#D5DDEB}
.section.dark h2,.section.dark h3{color:#fff}
.head{display:flex;flex-direction:column;gap:14px;margin-bottom:44px;max-width:760px}
.head h2{font-size:42px}
.btn{display:inline-flex;align-items:center;gap:10px;min-height:48px;padding:13px 22px;border-radius:10px;font-weight:600;font-size:16px;text-decoration:none;border:1.5px solid transparent}
.btn-primary{background:var(--blue);color:#fff}.btn-primary:hover{background:var(--blue-d);color:#fff}
.btn-gold{background:var(--gold);color:var(--ink)}.btn-gold:hover{color:var(--ink);filter:brightness(.95)}
.btn-ghost{border-color:rgba(255,255,255,.35);color:#fff}.btn-ghost:hover{color:#fff;border-color:#fff}
.btn-line{border-color:var(--line);color:var(--ink);background:#fff}.btn-line:hover{border-color:var(--ink);color:var(--ink)}
.arrow::after{content:"→";font-weight:700}

/* utility bar + header */
.util{background:#08122A;color:#AFBCD3;font-size:13.5px}
.util .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:8px 24px;padding-top:8px;padding-bottom:8px}
.util a{color:#D5DDEB;text-decoration:none}
.util .right{display:flex;gap:20px;flex-wrap:wrap}
header.site{background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:76px;flex-wrap:wrap}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink)}
.logo b{font-family:Sora,sans-serif;font-size:23px;letter-spacing:-.03em}
.logo b span{color:var(--blue)}
nav.main{display:flex;flex-wrap:wrap;align-items:center;gap:6px 28px;font-size:15.5px;font-weight:500}
nav.main a{color:var(--text);text-decoration:none;padding:6px 0}
nav.main a:hover,nav.main a.on{color:var(--blue)}
nav.main a.has::after{content:" ▾";font-size:11px;color:var(--muted)}

/* hero */
.hero{background:var(--ink);color:#C9D4E6;position:relative;overflow:hidden}
.hero::before{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:56px 56px}
.hero .wrap{position:relative;padding-top:96px;padding-bottom:110px;display:flex;flex-wrap:wrap;gap:56px;align-items:center}
.hero h1{color:#fff;font-size:62px}
.hero .copy{flex:999 1 560px;min-width:0;display:flex;flex-direction:column;gap:26px}
.hero .copy p.lead{color:#C9D4E6}
.hero .side{flex:1 1 340px;min-width:0}
.hero .cta{display:flex;flex-wrap:wrap;gap:12px}
.panel{background:#fff;border-radius:18px;padding:28px;color:var(--text);box-shadow:0 30px 70px rgba(0,0,0,.35)}
.panel h3{font-size:18px;margin-bottom:16px}
.check{display:flex;gap:12px;align-items:flex-start;padding:12px 0;border-top:1px solid var(--line)}
.check:first-of-type{border-top:0}
.check i{flex:0 0 24px;height:24px;border-radius:50%;background:#E3F5EA;color:#167A43;display:flex;align-items:center;justify-content:center;font-style:normal;font-size:13px;font-weight:700}
.check b{display:block;font-size:15.5px;color:var(--ink)}
.check small{font-size:13.5px;color:var(--muted)}

/* page hero (inner pages) */
.phero{background:var(--ink);color:#C9D4E6;position:relative;overflow:hidden}
.phero::before{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:56px 56px}
.phero .wrap{position:relative;padding-top:56px;padding-bottom:72px;display:flex;flex-direction:column;gap:18px}
.phero h1{color:#fff;font-size:50px;max-width:900px}
.phero p.lead{color:#C9D4E6}
.crumbs{font-size:14px;color:#9FB0CC}
.crumbs a{color:#D5DDEB;text-decoration:none}

/* stats */
.stats{background:#fff;border-bottom:1px solid var(--line)}
.stats .wrap{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:0}
.stat{padding:30px 24px;border-inline-start:1px solid var(--line)}
.stat:first-child{border-inline-start:0}
.stat b{display:block;font-family:Sora,sans-serif;font-size:34px;color:var(--ink);letter-spacing:-.03em}
.stat span{font-size:14.5px;color:var(--muted)}

/* cards */
.grid{display:grid;gap:20px}
.g2{grid-template-columns:repeat(auto-fit,minmax(380px,1fr))}
.g3{grid-template-columns:repeat(auto-fit,minmax(300px,1fr))}
.g4{grid-template-columns:repeat(auto-fit,minmax(240px,1fr))}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:28px;display:flex;flex-direction:column;gap:12px;text-decoration:none;color:var(--text);transition:border-color .15s, transform .15s}
a.card:hover{border-color:var(--blue);transform:translateY(-2px);color:var(--text)}
.card h3{font-size:21px}
.card p{color:var(--muted);font-size:16px}
.card .more{margin-top:auto;font-weight:600;font-size:15px;color:var(--blue)}
.card ul{margin:0;padding-inline-start:18px;color:var(--muted);font-size:15.5px}
.ico{width:46px;height:46px;border-radius:12px;background:var(--sky);color:var(--blue);display:flex;align-items:center;justify-content:center}
.tag{display:inline-block;align-self:flex-start;font-size:12.5px;font-weight:600;color:var(--blue);background:var(--sky);padding:4px 10px;border-radius:999px}
.card.dark{background:var(--ink-2);border-color:#2A3D63;color:#C9D4E6}
.card.dark h3{color:#fff}.card.dark p{color:#AFBCD3}

/* split */
.split{display:flex;flex-wrap:wrap;gap:56px;align-items:flex-start}
.split > *{flex:1 1 420px;min-width:0}
.list-check{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:12px}
.list-check li{padding-inline-start:32px;position:relative}
.list-check li::before{content:"✓";position:absolute;inset-inline-start:0;top:1px;width:22px;height:22px;border-radius:50%;background:var(--sky);color:var(--blue);font-size:12px;font-weight:700;display:flex;align-items:center;justify-content:center}

/* steps */
.steps{counter-reset:s;display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:20px;list-style:none;margin:0;padding:0}
.steps li{counter-increment:s;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:26px;display:flex;flex-direction:column;gap:8px}
.steps li::before{content:"0" counter(s);font-family:Sora,sans-serif;font-weight:700;font-size:15px;color:var(--blue)}
.steps h3{font-size:19px}.steps p{font-size:15.5px;color:var(--muted)}

/* chips */
.chips{display:flex;flex-wrap:wrap;gap:10px}
.chips span,.chips a{font-size:15px;font-weight:500;padding:10px 16px;border-radius:999px;border:1px solid var(--line);background:#fff;color:var(--ink);text-decoration:none}
.chips .main{background:var(--ink);color:#fff;border-color:var(--ink)}

/* faq */
.faq details{border-top:1px solid var(--line);padding:20px 0}
.faq details:last-child{border-bottom:1px solid var(--line)}
.faq summary{cursor:pointer;font-family:Sora,sans-serif;font-weight:600;font-size:18px;color:var(--ink);list-style:none}
.faq summary::after{content:"+";float:inline-end;color:var(--blue);font-size:22px;line-height:1}
.faq details[open] summary::after{content:"–"}
.faq p{margin-top:10px;color:var(--muted)}

/* cta band */
.band{background:var(--blue);color:#fff;border-radius:22px;padding:56px;display:flex;flex-wrap:wrap;gap:28px;align-items:center;justify-content:space-between}
.band h2{color:#fff;font-size:38px;max-width:640px}
.band p{color:#DDE6FF;margin-top:10px}
.band .btn-white{background:#fff;color:var(--blue-d)}

/* form */
form.contact{background:#fff;border:1px solid var(--line);border-radius:18px;padding:32px;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
form.contact .full{grid-column:1/-1}
form.contact label{display:block;font-size:14.5px;font-weight:600;color:var(--ink);margin-bottom:6px}
form.contact input,form.contact select,form.contact textarea{width:100%;font:inherit;font-size:16px;padding:12px 14px;border:1px solid #C9D2DF;border-radius:10px;min-height:46px;background:#fff}

/* video */
.thumb{aspect-ratio:16/9;border-radius:12px;background:var(--ink-2);display:flex;align-items:center;justify-content:center;color:#9FB0CC;font-size:14px;position:relative}
.thumb::after{content:"";width:58px;height:58px;border-radius:50%;background:var(--gold);position:absolute;box-shadow:0 0 0 8px rgba(240,180,76,.2)}
.thumb::before{content:"";position:absolute;z-index:1;border-left:16px solid var(--ink);border-top:10px solid transparent;border-bottom:10px solid transparent;margin-left:5px}

/* footer */
footer.site{background:#08122A;color:#AFBCD3;padding:72px 0 28px;font-size:15px}
footer.site .cols{display:grid;grid-template-columns:1.4fr repeat(4,1fr);gap:36px}
footer.site h4{color:#fff;font-size:15px;margin-bottom:14px;letter-spacing:0}
footer.site a{color:#AFBCD3;text-decoration:none;display:block;padding:4px 0}
footer.site a:hover{color:#fff}
footer.site .base{border-top:1px solid #1C2A48;margin-top:48px;padding-top:24px;display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px;font-size:14px}
@media (max-width:900px){
  footer.site .cols{grid-template-columns:repeat(2,1fr)}
  .hero h1{font-size:42px}.phero h1{font-size:36px}.head h2{font-size:32px}
  .g2{grid-template-columns:1fr}
  form.contact{grid-template-columns:1fr}
  .band{padding:32px}
}

/* Arabic / RTL */
html[lang="ar"] body{font-family:"IBM Plex Sans Arabic",Inter,system-ui,sans-serif;font-size:17.5px;line-height:1.85}
html[lang="ar"] h1,html[lang="ar"] h2,html[lang="ar"] h3,html[lang="ar"] h4,html[lang="ar"] .faq summary,html[lang="ar"] .stat b,html[lang="ar"] .steps li::before{font-family:Cairo,"IBM Plex Sans Arabic",sans-serif;letter-spacing:0;line-height:1.35}
html[lang="ar"] .eyebrow{letter-spacing:0;font-size:15px}
html[lang="ar"] .logo b{font-family:Sora,sans-serif}
html[lang="ar"] .arrow::after{content:"←"}
html[lang="ar"] nav.main a.has::after{content:" ▾"}
.ltr{direction:ltr;unicode-bidi:isolate}
.form-note{font-size:14px;color:var(--muted)}

/* article */
.prose{max-width:760px;margin:0 auto;font-size:18px}
.prose h2{font-size:28px;margin:40px 0 14px}
.prose p{margin:0 0 18px}
.prose ul{margin:0 0 22px}
.prose .steps-list{padding-inline-start:22px;display:flex;flex-direction:column;gap:12px;margin:0 0 22px}
.prose .note{font-size:15px;color:var(--muted);border-inline-start:3px solid var(--line);padding-inline-start:14px}

/* phones */
@media (max-width:700px){
  .util .wrap>span{display:none}
  .util .right{gap:6px 14px;font-size:12.5px}
  header.site{position:static}
  header.site .wrap{min-height:64px;padding-top:10px;padding-bottom:10px}
  nav.main{width:100%;flex-wrap:nowrap;overflow-x:auto;gap:20px;font-size:15px;padding-bottom:4px}
  nav.main a{white-space:nowrap}
  nav.main .btn{display:none}
  .hero .wrap{padding-top:52px;padding-bottom:64px;gap:36px}
  .hero h1{font-size:36px}
  .stats .wrap{grid-template-columns:1fr 1fr}
  .stat{border-inline-start:0;padding:20px 8px}
  .stat b{font-size:24px}
  .section{padding:64px 0}
  .head h2{font-size:28px}
  .band h2{font-size:28px}
  .prose{font-size:17px}
}