:root{--navy:#112c38;--dark:#163b48;--teal:#147c7c;--gold:#d9b576;--bg:#f6f8f8;--ink:#18303a;--muted:#687b82}*{box-sizing:border-box}body{margin:0;color:var(--ink);font-family:Arial,Helvetica,sans-serif;line-height:1.65;background:#fff}a{text-decoration:none;color:inherit}.wrap{width:min(1150px,calc(100% - 40px));margin:auto}header{background:#fff;box-shadow:0 2px 16px #112c3812;position:relative;z-index:2}.nav{min-height:88px;display:flex;align-items:center;justify-content:space-between;gap:20px}.brand{display:flex;align-items:center;gap:12px;font-weight:800;font-size:17px;line-height:1.3}.brand small{display:block;font-size:11px;letter-spacing:1px;text-transform:uppercase;color:#71838a;font-weight:600;margin-top:4px}.mark{width:47px;height:47px;display:grid;place-items:center;background:var(--navy);color:#fff;border-radius:7px;font-family:Georgia,serif;font-size:22px}nav{display:flex;align-items:center;gap:27px;font-size:14px;font-weight:700}nav a:hover{color:var(--teal)}.navbtn,.btn{display:inline-block;border:0;background:var(--teal);color:white!important;padding:12px 21px;border-radius:5px;font-weight:700;cursor:pointer}.navbtn{padding:10px 16px}.hero{background:linear-gradient(125deg,#102d39,#1b4b57);color:#fff}.hero-inner{display:grid;grid-template-columns:1.4fr .8fr;align-items:center;gap:70px;min-height:530px;padding:70px 0}.eyebrow{font-size:11px;letter-spacing:2.5px;font-weight:800;color:#dfc48d}.eyebrow.dark{color:var(--teal)}h1,h2,h3{line-height:1.22;margin:14px 0 18px}h1{font-family:Georgia,serif;font-size:clamp(37px,5vw,60px);font-weight:500}h2{font-family:Georgia,serif;font-size:33px;font-weight:500}h3{font-size:20px}h1 em{font-weight:400;color:#e4c48a;font-style:normal}.hero p{max-width:590px;color:#d3e0e3;font-size:17px}.actions{display:flex;gap:12px;margin-top:30px;flex-wrap:wrap}.btn.outline{background:transparent;border:1px solid #8fb0b7}.hero-card{border:1px solid #ffffff3b;background:#ffffff10;border-radius:13px;padding:38px}.hero-icon{display:block;font-family:Georgia,serif;font-size:85px;color:white;line-height:1}.hero-icon span{color:var(--gold)}.hero-card h2{font-size:27px}.section{padding:80px 0}.section-head{max-width:720px;margin-bottom:35px}.section-head p,.muted{color:var(--muted)}.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}.card,.panel,.form-card{background:#fff;border:1px solid #e2e9eb;border-radius:9px;padding:29px;box-shadow:0 8px 26px #112c3809}.symbol{display:block;font-size:22px;font-weight:800;color:var(--teal)}.card p{color:var(--muted)}.band{background:#edf5f4}.band-inner{display:flex;align-items:center;justify-content:space-between;gap:30px;padding:65px 0}.band h2{margin-bottom:10px}.band p{color:var(--muted);max-width:650px}.btn.light{background:var(--navy);white-space:nowrap}.page-banner{background:var(--navy);color:white;padding:72px 0}.page-banner h1{margin-bottom:8px}.page-banner p{color:#c9d9dd}.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:50px}.form-card{max-width:480px;margin:auto}form{display:grid;gap:16px}label{display:grid;gap:6px;font-size:13px;font-weight:700}input,select{width:100%;border:1px solid #cbd7dc;border-radius:5px;padding:12px;font:inherit;background:#fff;min-width:0}.error,.success{padding:13px;border-radius:5px}.error{background:#fff0f0;color:#a42b2b}.success{background:#e9f7ee;color:#22673c}.admin-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin:28px 0}.panel{margin-bottom:25px}.stat-row{display:flex;gap:20px;margin:25px 0}.stat{background:var(--navy);color:white;border-radius:8px;padding:22px 30px;min-width:190px}.stat strong{display:block;font-size:32px}.stat span{font-size:13px}.table-scroll{overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:14px}th,td{padding:13px;text-align:left;border-bottom:1px solid #e5ebee}th{background:#f1f6f7}.small-btn{display:inline-block;padding:7px 11px;border-radius:4px;background:#e3f1f0;color:#136868;font-weight:700;font-size:12px;border:0;cursor:pointer}.small-btn.danger{background:#ffeded;color:#a12b2b}.inline{display:inline-block;margin-left:5px}footer{background:#0d2732;color:#b6c8ce;padding:30px 0;font-size:13px}@media(max-width:800px){.nav{align-items:flex-start;flex-direction:column;padding:17px 0}nav{width:100%;flex-wrap:wrap;gap:13px}.hero-inner,.cards,.contact-grid,.admin-grid{grid-template-columns:1fr}.hero-inner{gap:30px;padding:65px 0}.band-inner{align-items:flex-start;flex-direction:column}.section{padding:50px 0}.stat-row{flex-wrap:wrap}}

/* SMA visual refresh V4 */
:root{--navy:#102b46;--teal:#007e93;--gold:#e3ad51;--ink:#16314a;--muted:#637487}
body{font-family:Arial,Helvetica,sans-serif;background:#fff}header{position:sticky;top:0;z-index:30;box-shadow:0 8px 28px #102b4612}.mark{width:56px;height:56px;background:linear-gradient(135deg,#0b3759,#008c9e);font:700 18px Arial,sans-serif;letter-spacing:-1px;border-radius:11px}.brand{font-size:18px}.navbtn,.btn{border-radius:8px;background:linear-gradient(110deg,#007e93,#006178);box-shadow:0 8px 20px #007e9325;transition:transform .25s,box-shadow .25s}.navbtn:hover,.btn:hover{transform:translateY(-2px);box-shadow:0 13px 28px #007e9340}.hero{background:radial-gradient(circle at 78% 24%,#256889 0,transparent 38%),linear-gradient(125deg,#0a243c,#103e5c 62%,#0c304c);position:relative;overflow:hidden}.hero:after{content:'';position:absolute;right:-120px;bottom:-190px;width:460px;height:460px;border:1px solid #ffffff22;border-radius:50%;pointer-events:none}.hero-card{background:linear-gradient(140deg,#ffffff1e,#ffffff08);backdrop-filter:blur(8px);box-shadow:0 24px 65px #001c3045;border-radius:22px}.hero-icon{font-size:72px;font-weight:700}.section-head h2,.showcase-heading h2{font-size:clamp(32px,4vw,45px)}.card{transition:transform .3s,box-shadow .3s}.card:hover{transform:translateY(-7px);box-shadow:0 18px 40px #102b4618}.services-showcase{padding:90px 0 105px;background:linear-gradient(180deg,#f4f9fb,#fff)}.showcase-heading{text-align:center;max-width:780px;margin:0 auto 44px}.showcase-heading p{color:var(--muted);font-size:17px}.services-gallery{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px}.service-tile{position:relative;min-height:255px;overflow:hidden;border-radius:16px;display:flex;flex-direction:column;justify-content:space-between;padding:27px;color:white;background:linear-gradient(155deg,#1b5b7a,#0b2c4a);box-shadow:0 12px 25px #173f5a1b;transition:transform .35s ease,box-shadow .35s ease}.service-tile:nth-child(4n+2){background:linear-gradient(145deg,#007f93,#0b405c)}.service-tile:nth-child(4n+3){background:linear-gradient(145deg,#234f78,#142b4b)}.service-tile:nth-child(4n+4){background:linear-gradient(145deg,#0e6a80,#163d5c)}.service-tile:before{content:'';position:absolute;width:180px;height:180px;right:-65px;top:-70px;border:2px solid #ffffff20;border-radius:50%;transition:transform .45s}.service-tile:after{content:'';position:absolute;inset:0;background:linear-gradient(130deg,#ffffff18,transparent 60%);pointer-events:none}.service-tile:hover{transform:translateY(-9px);box-shadow:0 23px 42px #173f5a35}.service-tile:hover:before{transform:scale(1.35)}.tile-icon{width:58px;height:58px;border:1px solid #ffffff6a;border-radius:15px;display:grid;place-items:center;font-size:29px;background:#ffffff19}.tile-bottom{position:relative;z-index:1}.tile-bottom h3{font-size:19px;margin:0 0 9px;color:#fff}.tile-bottom p{font-size:13px;line-height:1.55;color:#e1edf5;margin:0;max-height:0;opacity:0;overflow:hidden;transition:max-height .35s,opacity .35s}.service-tile:hover .tile-bottom p,.service-tile:focus-visible .tile-bottom p{max-height:95px;opacity:1}.tile-arrow{position:absolute;right:0;bottom:0;font-size:23px;color:#f6c776;transition:transform .3s}.service-tile:hover .tile-arrow{transform:translate(4px,-4px)}.reveal{animation:riseIn .65s both}.service-tile:nth-child(4n+2){animation-delay:.09s}.service-tile:nth-child(4n+3){animation-delay:.17s}.service-tile:nth-child(4n+4){animation-delay:.25s}@keyframes riseIn{from{opacity:0;transform:translateY(24px)}to{opacity:1;transform:translateY(0)}}@media(max-width:1050px){.services-gallery{grid-template-columns:repeat(3,1fr)}}@media(max-width:750px){.services-gallery{grid-template-columns:repeat(2,1fr)}.service-tile{min-height:235px}.tile-bottom p{max-height:95px;opacity:1}}@media(max-width:480px){.services-gallery{grid-template-columns:1fr}.service-tile{min-height:215px}}@media(prefers-reduced-motion:reduce){.reveal{animation:none}.service-tile,.service-tile:before,.tile-bottom p{transition:none}}

/* V5 — bright, compact, contemporary visual system */
:root{--navy:#173b62;--dark:#244e75;--teal:#087fba;--gold:#f4a942;--bg:#f7fbff;--ink:#183754;--muted:#61768a}
body{background:#fff;color:var(--ink)}
header{background:#fff;box-shadow:0 3px 20px #2c75b00e}.nav{min-height:76px}.mark{background:linear-gradient(135deg,#17a9dd,#1867bc);box-shadow:0 7px 20px #167dbb35}.brand small{color:#66869a}nav a:hover{color:#078fc7}
.navbtn,.btn{background:linear-gradient(115deg,#0c9bd0,#1876cf);box-shadow:0 7px 18px #198ac52c;border-radius:10px}.btn:hover,.navbtn:hover{box-shadow:0 11px 25px #198ac544}
.hero{background:radial-gradient(circle at 82% 14%,#d8f5ff 0,transparent 37%),linear-gradient(125deg,#f2fbff,#e6f5ff 55%,#f9fcff);color:var(--ink);border-bottom:1px solid #e4f1fa}.hero:after{border-color:#1794cc15;width:350px;height:350px;bottom:-210px}.hero-inner{min-height:0;padding:56px 0 60px;gap:42px;grid-template-columns:1.4fr .85fr}.hero h1{font-family:Arial,Helvetica,sans-serif;font-weight:800;letter-spacing:-1.9px;font-size:clamp(33px,4.15vw,52px);margin:13px 0 14px}.hero h1 em{color:#078dc5;font-weight:800}.hero p{color:#58758a;font-size:16px;line-height:1.65}.eyebrow{color:#078ac3;letter-spacing:1.9px}.hero .btn.outline{background:white;color:#147cba!important;border:1px solid #9cd7ee;box-shadow:none}.hero-card{padding:29px 30px;border:1px solid #d5eefa;background:#fff;box-shadow:0 17px 42px #1675b017;border-radius:20px}.hero-icon{color:#0b8dc5;font-size:58px}.hero-icon span{color:#ffb64a}.hero-card h2{font-family:Arial,Helvetica,sans-serif;font-weight:750;font-size:24px;margin:15px 0 8px}.hero-card p{font-size:15px}.actions{margin-top:23px}
h2{font-family:Arial,Helvetica,sans-serif;font-weight:750;letter-spacing:-.8px}.section{padding:65px 0}.card,.panel,.form-card{border-color:#e3edf5;border-radius:15px;box-shadow:0 8px 24px #2175a00b}.card:hover{box-shadow:0 17px 34px #1681b51a}.symbol{color:#079bd0}.services-showcase{background:linear-gradient(180deg,#f4fbff,#fff);padding:67px 0 78px}.showcase-heading{margin-bottom:32px}.service-tile{min-height:225px;background:linear-gradient(145deg,#ffffff,#e8f8ff)!important;color:#183b5b;border:1px solid #cde9f6;box-shadow:0 9px 22px #1d81b013;padding:24px}.service-tile:nth-child(4n+2){background:linear-gradient(145deg,#fff,#eaf4ff)!important}.service-tile:nth-child(4n+3){background:linear-gradient(145deg,#fff,#ecfbf8)!important}.service-tile:nth-child(4n+4){background:linear-gradient(145deg,#fff,#fff8eb)!important}.service-tile:before{border-color:#079bd01a}.service-tile:after{background:linear-gradient(135deg,#fff9,transparent 65%)}.tile-icon{color:#078fc4;background:#ddf4ff;border-color:#b8e4f6}.tile-bottom h3{color:#183b5b}.tile-bottom p{color:#597388}.tile-arrow{color:#0a91c9}.service-tile:hover{box-shadow:0 19px 35px #1d81b027;border-color:#81d1f1}.band{background:#eaf8ff}.band .eyebrow{color:#078ac3}.page-banner{background:linear-gradient(120deg,#e9f8ff,#f8fcff);color:var(--ink);padding:49px 0;border-bottom:1px solid #d9edf7}.page-banner p{color:#607b8d}.stat{background:linear-gradient(125deg,#087fba,#2379d3)}th{background:#eaf6fd}footer{background:#123451;color:#d6e7f1}
@media(max-width:800px){.hero-inner{padding:40px 0 45px;gap:24px}.hero-card{padding:23px}.hero h1{letter-spacing:-1px}.section{padding:48px 0}.services-showcase{padding:48px 0 60px}}
@media(max-width:480px){.service-tile{min-height:200px}}

/* V6 - contact form, map and footer admin link */
.footer-flex{display:flex;justify-content:space-between;align-items:center;gap:18px;flex-wrap:wrap}.footer-admin{color:#fff;text-decoration:underline;text-underline-offset:4px;font-weight:700;white-space:nowrap}.footer-admin:hover{color:#86d8ff}.map-frame{margin-top:22px;overflow:hidden;border-radius:16px;border:1px solid #d5e9f6;box-shadow:0 12px 25px #1a79b014}.map-frame iframe{width:100%;height:300px;border:0;display:block}.enquiry-panel{align-self:start}.enquiry-panel textarea{width:100%;resize:vertical;min-height:130px;border:1px solid #cbd7dc;border-radius:8px;padding:12px;font:inherit}.enquiry-panel .btn{width:100%}.honey{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}.requirement-cell{min-width:220px;max-width:380px;white-space:normal;overflow-wrap:anywhere}.enquiry-status{display:inline-block;margin-right:8px;font-size:12px;font-weight:700;color:#116d9a}.contact-info h3{margin-top:25px}@media(max-width:800px){.map-frame iframe{height:260px}}

/* V9: reception photo and accessible clickable dashboard summary cards */
.hero-photo{width:100%;max-width:385px;justify-self:end;overflow:hidden;border-radius:20px;box-shadow:0 20px 42px #1675b024;border:1px solid #d5eefa;background:#e8f4fa;aspect-ratio:4/4.3}
.hero-photo img{display:block;width:100%;height:100%;object-fit:cover;object-position:center 58%}
.stat-link{position:relative;display:block;flex:1;min-width:190px;transition:transform .2s ease,box-shadow .2s ease;cursor:pointer}
.stat-link:hover,.stat-link:focus-visible{transform:translateY(-4px);box-shadow:0 12px 26px #1378b83a;color:white}
.stat-link:focus-visible{outline:3px solid #f4a942;outline-offset:3px}
.stat-arrow{position:absolute;right:20px;top:16px;font-size:22px;opacity:.9}
#clients,#documents,#enquiries{scroll-margin-top:110px}
@media(max-width:800px){.hero-photo{justify-self:center;max-width:440px;aspect-ratio:4/3}.stat-link{min-width:180px}}
@media(prefers-reduced-motion:reduce){.stat-link{transition:none}}

/* V10: official CA India identity — blue, saffron and green */
:root{--navy:#185984;--dark:#174c70;--teal:#1b739f;--gold:#f47a20;--bg:#f7fbff;--ink:#173c59;--muted:#5c7284;--ca-green:#54b948}
.brand-logo{width:66px;height:55px;display:flex;align-items:center;justify-content:center;flex-shrink:0;background:#fff;border-radius:9px;padding:4px;border:1px solid #e0ebf1}
.brand-logo img{display:block;width:100%;height:100%;object-fit:contain}
.brand{color:#185984}.brand small{color:#4d8b62}
header{border-bottom:3px solid transparent;border-image:linear-gradient(90deg,#f47a20 0 34%,#fff 34% 66%,#54b948 66% 100%) 1}
.navbtn,.btn{background:linear-gradient(110deg,#1b6999,#185984);box-shadow:0 7px 18px #18598427}
.navbtn:hover,.btn:hover{box-shadow:0 12px 25px #18598438}
nav a:hover,.eyebrow,.eyebrow.dark,.symbol{color:#185984}
.hero{background:radial-gradient(circle at 85% 15%,#e5f5ff 0,transparent 40%),linear-gradient(120deg,#fff,#eff8ff 62%,#f3fcf6)}
.hero h1 em{color:#185984}.hero .btn.outline{color:#185984!important;border-color:#aacfe0}
.hero-photo{border-color:#cbdfe9;box-shadow:0 18px 40px #18598421}
.services-showcase{background:linear-gradient(180deg,#f4faff,#fff)}
.service-tile{border-color:#d8e7ee}.service-tile:nth-child(4n+2){background:linear-gradient(145deg,#fff,#eff9f1)!important}.service-tile:nth-child(4n+3){background:linear-gradient(145deg,#fff,#fff6ed)!important}
.tile-icon{background:#e8f3fa;border-color:#c9e1ed;color:#185984}.service-tile:nth-child(4n+2) .tile-icon{color:#368d37;background:#e6f6e6;border-color:#cbe7cb}.service-tile:nth-child(4n+3) .tile-icon{color:#e36c19;background:#fff0e1;border-color:#f8dcc4}
.tile-arrow{color:#e66d19}.service-tile:hover{border-color:#91bfd8}
.band{background:linear-gradient(110deg,#edf7ff,#f3fbf3)}.page-banner{background:linear-gradient(110deg,#edf7ff,#fff 62%,#f2faf3)}
.stat{background:linear-gradient(115deg,#185984,#267eab)}.stat-link:focus-visible{outline-color:#f47a20}th{background:#eaf4f9}
footer{background:#173d59;color:#e0edf3}footer a:hover{color:#f7b07d}
@media(max-width:800px){.brand-logo{width:57px;height:49px}.brand{font-size:15px}}

/* V11 responsive navigation and About Us */
.menu-toggle{display:none;border:1px solid #cbdfe9;background:#fff;border-radius:10px;width:46px;height:44px;padding:10px;cursor:pointer;align-items:center;justify-content:center;flex-direction:column;gap:5px;flex-shrink:0}
.menu-toggle span{display:block;width:23px;height:2px;border-radius:2px;background:#185984;transition:transform .2s,opacity .2s}
.menu-toggle[aria-expanded="true"] span:first-child{transform:translateY(7px) rotate(45deg)}
.menu-toggle[aria-expanded="true"] span:nth-child(2){opacity:0}
.menu-toggle[aria-expanded="true"] span:last-child{transform:translateY(-7px) rotate(-45deg)}
.about-banner{padding:56px 0;background:linear-gradient(115deg,#eaf6ff,#fff 65%,#f2fbf2);color:#173c59}
.about-banner h1{margin-bottom:12px}.about-banner p{color:#5c7284}
.about-layout{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(250px,.8fr);gap:60px;align-items:start}
.about-content p{font-size:18px;line-height:1.85;color:#435d70}.about-content .btn.outline{color:#185984!important;border:1px solid #aacfe0;background:#fff}
.about-aside{background:linear-gradient(145deg,#edf7ff,#f5fbf6);border:1px solid #d6e8ee;border-radius:20px;padding:35px;box-shadow:0 12px 35px #18598410}
.about-years{font-size:70px;font-weight:800;color:#185984;line-height:1.1;display:block}.about-aside strong{display:block;margin:12px 0 24px;color:#173c59;font-size:20px;line-height:1.4}.about-tags{display:flex;flex-wrap:wrap;gap:9px}.about-tags span{background:#fff;color:#185984;border:1px solid #d4e6ef;border-radius:30px;padding:6px 12px;font-size:12px;font-weight:700}
@media(max-width:800px){
.nav{flex-direction:row!important;align-items:center!important;flex-wrap:wrap;min-height:75px;padding:12px 0!important;gap:10px}
.brand{min-width:0;flex:1}.brand>span:last-child{min-width:0;font-size:clamp(12px,3.3vw,16px)}.brand small{font-size:9px;letter-spacing:.35px}
.menu-toggle{display:flex}
.nav #site-nav{display:none!important;flex-direction:column;align-items:stretch;width:100%;flex-basis:100%;gap:0!important;padding:8px 0 10px;border-top:1px solid #e2edf3;background:#fff}
.nav #site-nav.is-open{display:flex!important}
.nav #site-nav a{display:block;padding:12px 14px;border-bottom:1px solid #edf3f6;font-size:15px}
.nav #site-nav .navbtn{margin-top:12px;text-align:center;border:0}
.about-layout{grid-template-columns:1fr;gap:26px}.about-content p{font-size:16px}.about-banner{padding:42px 0}
}
@media(min-width:801px){.nav #site-nav{display:flex!important}}
@media(prefers-reduced-motion:reduce){.menu-toggle span{transition:none}}


/* V12 — compact layout refinements (desktop, tablet and mobile) */
body{line-height:1.52}
.wrap{width:min(1100px,calc(100% - 36px))}
.nav{min-height:66px;gap:14px}
.brand-logo{width:57px;height:47px}
nav{gap:19px}
.hero-inner{grid-template-columns:minmax(0,1.35fr) minmax(0,.8fr);min-height:0;padding:28px 0 32px;gap:32px}
.hero h1{font-size:clamp(30px,3.6vw,45px);line-height:1.12;margin:9px 0 10px;letter-spacing:-1.3px}
.hero p{font-size:15px;line-height:1.5;margin:0;max-width:520px}
.hero .eyebrow{font-size:10px;letter-spacing:1.5px}
.hero .actions{margin-top:17px;gap:9px}
.btn{padding:10px 17px}
.hero-photo{width:100%;max-width:300px;aspect-ratio:1.15/1;max-height:270px;border-radius:15px}
.hero-photo img{object-position:center 54%}
.section{padding:43px 0}
.section-head{margin-bottom:22px}
.section-head h2,.showcase-heading h2{font-size:clamp(26px,3vw,35px)}
h2{font-size:28px;margin:9px 0 12px}h3{font-size:18px;margin:10px 0 11px}
.section-head p,.showcase-heading p{font-size:15px;line-height:1.55;margin:0}
.cards{gap:15px}.card,.panel,.form-card{padding:21px;border-radius:12px}
.card p{margin-bottom:0;font-size:14px}
.services-showcase{padding:45px 0 53px}
.showcase-heading{margin-bottom:24px}
.services-gallery{gap:14px}
.service-tile{min-height:184px;padding:18px;border-radius:13px}
.tile-icon{width:46px;height:46px;font-size:24px;border-radius:11px}
.tile-bottom h3{font-size:16px;margin-bottom:6px}
.tile-bottom p{font-size:12px}
.band-inner{padding:36px 0;gap:20px}
.page-banner,.about-banner{padding:35px 0}
.page-banner h1,.about-banner h1{font-size:clamp(30px,3.6vw,43px);margin:5px 0 8px}
.contact-grid{gap:28px}.about-layout{gap:34px}.about-content p{font-size:16px;line-height:1.7}
.about-aside{padding:25px}.about-years{font-size:57px}
.admin-grid{gap:16px;margin:18px 0}.stat-row{gap:13px;margin:17px 0}.stat{padding:17px 21px}
footer{padding:23px 0}
@media(max-width:800px){
 .nav{min-height:65px;padding:9px 0!important}
 .hero-inner{padding:28px 0 32px;gap:20px}
 .hero h1{font-size:clamp(29px,6vw,40px)}
 .hero-photo{max-width:350px;max-height:235px;aspect-ratio:1.55/1}
 .section{padding:35px 0}.services-showcase{padding:38px 0 44px}
 .service-tile{min-height:175px}.band-inner{padding:30px 0}
 .about-banner{padding:31px 0}.page-banner{padding:32px 0}
}
@media(max-width:480px){
 .wrap{width:calc(100% - 28px)}
 .hero-inner{padding:24px 0 26px;gap:16px}
 .hero h1{font-size:31px}.hero p{font-size:14px}
 .hero-photo{max-height:210px;aspect-ratio:1.65/1}
 .hero .actions{margin-top:15px}.btn{padding:9px 14px;font-size:13px}
 .section{padding:30px 0}.services-showcase{padding:32px 0 38px}
 .services-gallery{gap:11px}.service-tile{min-height:164px;padding:17px}
 .cards{gap:12px}.card,.panel,.form-card{padding:18px}
 .band-inner{padding:27px 0}.about-layout{gap:18px}
}

/* V13 — modestly enlarge reception photograph, retain compact hero */
@media(min-width:801px){.hero-inner{grid-template-columns:minmax(0,1.25fr) minmax(0,.9fr);gap:28px}.hero-photo{max-width:345px;max-height:310px}}
@media(min-width:481px) and (max-width:800px){.hero-photo{max-width:390px;max-height:265px}}
@media(max-width:480px){.hero-photo{max-height:238px;aspect-ratio:1.55/1}}

/* V14: mobile-only reception image beneath hero copy, full usable width */
@media (max-width:800px) {
  .hero-inner { display:flex; flex-direction:column; align-items:stretch; }
  .hero-inner > :first-child { width:100%; min-width:0; }
  .hero-photo { display:block; width:100%; max-width:none; max-height:none; aspect-ratio: 16 / 10; justify-self:auto; margin:4px 0 0; }
  .hero-photo img { width:100%; height:100%; object-fit:cover; object-position:center 54%; }
}
@media (max-width:480px) {
  .hero-photo { width:100%; max-width:none; max-height:none; aspect-ratio: 4 / 3; }
}

/* Phase 1 admin filters and responsive improvements */
.phase-filters{display:flex;align-items:center;gap:10px;flex-wrap:wrap;margin:14px 0 20px}.phase-filters input,.phase-filters select{width:auto;min-width:165px;flex:1;max-width:350px;margin:0}.phase-filters button,.phase-filters a{white-space:nowrap}.panel{scroll-margin-top:95px}.inline select{width:auto;min-width:100px;margin:3px 5px 3px 0;padding:7px}.table-scroll{overflow-x:auto}@media(max-width:650px){.phase-filters{align-items:stretch;flex-direction:column}.phase-filters input,.phase-filters select{max-width:none;width:100%}}

/* Phase 2 client dashboard */
.sma-pill{display:inline-block;background:#e5f6ee;color:#13633d;padding:3px 9px;border-radius:999px;font-size:12px;font-weight:700;margin-left:5px}.panel h3{margin-top:20px}.panel textarea{width:100%;min-height:90px}.stat-row{margin-bottom:22px}#documents,#requests,#upload,#phase2-requests,#phase2-uploads{scroll-margin-top:100px}@media(max-width:680px){.admin-grid{grid-template-columns:1fr}.stat-row{grid-template-columns:repeat(2,minmax(0,1fr))}}

/* Phase 3 */
.phase3-form{display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));gap:12px;margin:14px 0 20px;align-items:end}.phase3-form label{min-width:0}.phase3-form textarea{min-height:75px}.phase3-form button{justify-self:start}.panel td small{display:block;color:#63758b;margin-top:5px}.panel[id]{scroll-margin-top:95px}

/* V20: clean, mobile-friendly dashboard tabs */
.sma-dashboard-tabs{display:flex;gap:8px;overflow-x:auto;padding:9px 0 13px;margin:18px 0 15px;border-bottom:1px solid #d9e7ee;scrollbar-width:thin;-webkit-overflow-scrolling:touch}.sma-tab-button{font:inherit;white-space:nowrap;cursor:pointer;border:1px solid #d8e6ef;background:#fff;color:#24546c;padding:10px 16px;border-radius:11px;font-size:14px;font-weight:650;transition:background .18s,box-shadow .18s}.sma-tab-button:hover{background:#eef8fd}.sma-tab-button.active,.sma-tab-button[aria-selected=true]{background:#17648f;border-color:#17648f;color:#fff;box-shadow:0 4px 12px #17648f22}.sma-tab-button:focus-visible{outline:3px solid #f6a34d;outline-offset:2px}.sma-tab-pane[hidden]{display:none!important}.sma-tab-pane{animation:smaTabFade .2s ease}.sma-tab-pane>.panel{margin:0 0 18px}.sma-tab-pane>.panel+.panel{margin-top:16px}.sma-tab-welcome{padding:26px;background:#f2faff;border:1px solid #dbeef7;border-radius:16px}.sma-tab-welcome h2{margin:0 0 9px}.sma-tab-welcome p{margin:0;color:#496576}.sma-tab-host{min-height:140px}.sma-tab-pane .admin-grid{margin:0}.sma-tab-pane .panel{max-width:100%}@keyframes smaTabFade{from{opacity:.5;transform:translateY(5px)}to{opacity:1;transform:none}}@media(max-width:640px){.sma-dashboard-tabs{margin:12px 0;gap:6px}.sma-tab-button{padding:10px 12px;font-size:13px}.sma-tab-pane .panel{padding:15px}.sma-tab-welcome{padding:18px}}@media(prefers-reduced-motion:reduce){.sma-tab-pane{animation:none}}

/* V21: Client document search */
.sma-doc-search{display:flex;align-items:end;flex-wrap:wrap;gap:12px;margin:16px 0}
.sma-doc-search label{flex:1 1 280px;max-width:540px;margin:0}
.sma-doc-search input{width:100%;margin-top:6px}
.sma-doc-search .small-btn{margin-bottom:2px}
.sma-doc-search [role=status]{padding-bottom:6px;font-size:.9rem}
#sma-client-doc-table tr[hidden]{display:none}

/* V22: Full client profile */
.sma-profile-info{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:14px;margin-top:16px}.sma-profile-info>div{display:grid;gap:5px;min-width:0;overflow-wrap:anywhere}.sma-profile-info small{opacity:.7}.sma-profile-counts{display:grid;grid-template-columns:repeat(auto-fit,minmax(135px,1fr));gap:12px;margin:16px 0}.sma-profile-counts .panel{display:flex;flex-direction:column;gap:5px;padding:16px}.sma-profile-counts strong{font-size:1.6rem;color:#185984}.sma-profile-tabs{display:flex;gap:8px;overflow-x:auto;padding:10px 0 16px}.sma-profile-tab{flex:0 0 auto;border:1px solid #cbd9e4;background:#fff;border-radius:10px;padding:10px 14px;cursor:pointer;color:#185984;font-weight:600}.sma-profile-tab.active{background:#185984;color:white}.sma-profile-pane[hidden]{display:none!important}.sma-profile-pane{margin-bottom:24px}.sma-profile-pane td{vertical-align:top;overflow-wrap:anywhere}

/* V24 About Us: compact partner profiles */
.sma-about{padding-top:32px}.sma-about .wrap{max-width:1100px}.sma-about h2{color:#185984;margin:0 0 16px}.sma-about-intro,.sma-registrations{background:#fff;border:1px solid #e0eaf1;border-radius:18px;padding:26px;margin-bottom:22px;box-shadow:0 8px 28px rgba(24,89,132,.045)}.sma-about-intro p,.sma-registrations p{line-height:1.7;margin:0 0 13px}.sma-reg-list{display:grid;gap:0;margin-top:15px}.sma-reg-list>div{display:flex;justify-content:space-between;gap:18px;padding:12px 0;border-bottom:1px solid #e5edf2}.sma-reg-list>div:last-child{border-bottom:0}.sma-reg-list strong{color:#185984;white-space:nowrap}.sma-partners>h2{margin:30px 0 18px}.sma-partner{display:grid;grid-template-columns:minmax(0,1fr) 230px;align-items:start;gap:30px;background:#fff;border:1px solid #e0eaf1;border-radius:18px;padding:24px;margin-bottom:20px;box-shadow:0 8px 28px rgba(24,89,132,.05)}.sma-partner h3{font-size:1.5rem;color:#185984;margin:0 0 10px}.sma-partner h4{font-size:1rem;margin:17px 0 7px;color:#185984}.sma-partner p{margin:7px 0;overflow-wrap:anywhere}.sma-partner ul{margin:0;padding-left:20px;line-height:1.7}.sma-partner li{padding:1px 0}.sma-partner-photo img{display:block;width:100%;height:280px;object-fit:cover;object-position:center top;border-radius:13px;background:#edf2f6}.sma-partner-photo{align-self:start}.sma-partner a{overflow-wrap:anywhere}@media(max-width:650px){.sma-about{padding-top:18px}.sma-about-intro,.sma-registrations{padding:18px}.sma-partner{grid-template-columns:minmax(0,1fr) 116px;gap:12px;padding:14px}.sma-partner-photo img{height:155px;border-radius:9px}.sma-partner h3{font-size:1.12rem}.sma-partner h4{margin-top:12px}.sma-partner ul{padding-left:17px;font-size:.9rem}.sma-partner p{font-size:.9rem}.sma-reg-list>div{flex-wrap:wrap;gap:5px}.sma-partner-info{min-width:0}}@media(max-width:390px){.sma-partner{grid-template-columns:minmax(0,1fr) 95px}.sma-partner-photo img{height:125px}}

/* V25 — partner portraits aligned at far-right edge of each profile */
.sma-about .wrap{max-width:1280px;width:calc(100% - 32px)}
.sma-partner{grid-template-columns:minmax(0,1fr) 230px;width:100%;justify-content:space-between;gap:32px}
.sma-partner-info{min-width:0}
.sma-partner-photo{grid-column:2;justify-self:end;width:230px;margin-left:auto}
@media(max-width:650px){
 .sma-partner{display:flex;flex-direction:column;align-items:stretch;gap:16px}
 .sma-partner-photo{width:min(100%,230px);align-self:flex-end;margin-left:auto}
 .sma-partner-photo img{height:260px}
}

/* SMA V26: firm profile pages */
.sma-service-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.sma-service-card{border:1px solid #dbe8f0;border-radius:16px;padding:26px;background:#fff;box-shadow:0 8px 22px #123d5810;transition:transform .2s,box-shadow .2s}.sma-service-card:hover{transform:translateY(-4px);box-shadow:0 15px 30px #123d5820}.sma-service-card h2{font-size:24px;color:#185984;margin:10px 0}.sma-service-card ul{padding-left:20px;margin:0 0 18px}.sma-service-card li{margin:7px 0}.sma-service-icon{font-size:27px;color:#f47a20}.sma-contact-block{padding:12px 0;border-bottom:1px solid #e5edf2}.sma-contact-block h3{margin:8px 0}.sma-map-fallback{margin-top:14px}.sma-client-table{border:1px solid #dbe8f0;border-radius:12px}.sma-client-table th{background:#185984;color:#fff}.sma-client-table tr:nth-child(even){background:#f5f9fc}.sma-client-table td{vertical-align:top}.sma-client-table td:nth-child(2){min-width:220px}.map-frame iframe{min-height:300px}@media(max-width:760px){.sma-service-grid{grid-template-columns:1fr}.sma-service-card{padding:18px}.sma-client-table{overflow-x:auto}.sma-client-table table{min-width:680px}}

/* V27: larger partner portraits, centered within the right-hand profile area */
@media (min-width:651px){
  .sma-partner{grid-template-columns:minmax(0,1fr) minmax(280px,1fr);align-items:center;gap:24px}
  .sma-partner-photo{grid-column:2;justify-self:center;align-self:center;margin:0;width:min(100%,280px)}
  .sma-partner-photo img{height:335px;width:100%;object-fit:cover;object-position:center top}
}
@media (max-width:650px){
  .sma-partner-photo{align-self:center;margin:0 auto;width:min(100%,260px)}
  .sma-partner-photo img{height:310px}
}

/* V29: prominent clickable admin dashboard cards */
body[data-sma-tabs="admin"] .stat-row{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:15px}
body[data-sma-tabs="admin"] .stat-row .stat-link{display:flex;flex-direction:column;position:relative;min-width:0;min-height:132px;padding:22px 25px;border-radius:15px;background:linear-gradient(130deg,#1767ad,#185984);color:#fff!important;box-shadow:0 10px 24px #18598430;border:1px solid #ffffff1c;transition:transform .2s,box-shadow .2s}
body[data-sma-tabs="admin"] .stat-row .stat-link strong{font-size:34px;line-height:1.2;color:#fff}
body[data-sma-tabs="admin"] .stat-row .stat-link span{color:#fff}
body[data-sma-tabs="admin"] .stat-row .stat-link .stat-arrow{position:absolute;right:20px;top:18px;font-size:23px}
body[data-sma-tabs="admin"] .stat-row .stat-link:hover{transform:translateY(-3px);box-shadow:0 15px 32px #18598445}
body[data-sma-tabs="admin"] .stat-row .stat-link:focus-visible{outline:3px solid #f47a20;outline-offset:3px}
/* Client-only More dropdown: mouse, keyboard and touch accessible */
.sma-more-menu{position:relative;display:flex;align-items:center}
.sma-more-toggle{font:inherit;font-size:14px;font-weight:700;background:transparent;color:var(--ink);border:0;cursor:pointer;padding:11px 7px}
.sma-more-toggle:hover,.sma-more-toggle[aria-expanded="true"]{color:#185984}
.sma-more-toggle:focus-visible{outline:2px solid #185984;outline-offset:2px}
.sma-more-links{display:none;position:absolute;right:0;top:100%;min-width:220px;background:#fff;border:1px solid #dce8ef;border-radius:10px;box-shadow:0 14px 32px #123e602b;padding:6px;z-index:100}
.sma-more-menu.is-open .sma-more-links{display:block}
.sma-more-links a{display:block;padding:11px 13px;border-radius:6px;white-space:nowrap}
.sma-more-links a:hover{background:#eef7fc}
@media(max-width:800px){body[data-sma-tabs="admin"] .stat-row{grid-template-columns:1fr}.sma-more-menu{display:block;width:100%}.sma-more-toggle{width:100%;text-align:left;padding:12px 14px}.sma-more-links{position:static;box-shadow:none;border:0;border-left:3px solid #185984;border-radius:0;margin-left:14px;padding:0 0 0 6px}.sma-more-links a{white-space:normal}}

/* V30: Native dropdown works even when JS is cached or blocked. */
.sma-more-menu{position:relative;display:block;align-self:center}
.sma-more-menu summary{list-style:none;display:block;cursor:pointer;user-select:none}
.sma-more-menu summary::-webkit-details-marker{display:none}
.sma-more-menu[open]>.sma-more-links{display:block!important}
.sma-more-menu:not([open])>.sma-more-links{display:none!important}
.sma-more-menu summary:focus-visible{outline:2px solid #185984;outline-offset:2px}
@media(max-width:800px){.sma-more-menu{width:100%}.sma-more-menu .sma-more-links{position:static!important;box-shadow:none}}

/* V31: Home-page services anchor */
#our-services{scroll-margin-top:95px}.sma-home-services .section-head{margin-bottom:25px}

/* V33: first-visit disclaimer */
.sma-disclaimer-overlay[hidden]{display:none!important}
.sma-disclaimer-open{overflow:hidden}
.sma-disclaimer-overlay{position:fixed;inset:0;z-index:99999;display:flex;align-items:center;justify-content:center;background:rgba(7,23,40,.79);padding:20px;backdrop-filter:blur(4px)}
.sma-disclaimer-panel{width:min(100%,760px);max-height:calc(100dvh - 40px);overflow:auto;background:#fff;color:#243347;border-radius:10px;box-shadow:0 22px 75px rgba(0,0,0,.4);padding:clamp(22px,4vw,42px)}
.sma-disclaimer-heading{display:flex;align-items:center;gap:16px;padding-bottom:16px;border-bottom:1px solid #dbe4ed;margin-bottom:20px}
.sma-disclaimer-heading h2{margin:0;font-size:clamp(23px,3vw,31px);color:#123e66}
.sma-disclaimer-mark{display:inline-grid;place-items:center;background:#145b91;color:white;border-radius:7px;font-weight:800;letter-spacing:.05em;width:56px;height:48px}
.sma-disclaimer-content p{font-size:15px;line-height:1.8;margin:0 0 18px;text-align:justify}
.sma-disclaimer-actions{display:flex;gap:14px;justify-content:center;margin-top:24px;flex-wrap:wrap}
.sma-disclaimer-btn{cursor:pointer;min-width:142px;padding:13px 28px;border-radius:5px;font-size:14px;font-weight:750;letter-spacing:.06em;border:2px solid #155a8b}
.sma-disclaimer-accept{background:#155a8b;color:#fff}
.sma-disclaimer-decline{background:#fff;color:#155a8b}
.sma-disclaimer-btn:focus-visible{outline:3px solid #f3a52e;outline-offset:3px}
.sma-disclaimer-accept:hover{background:#0c3d61}
.sma-disclaimer-decline:hover{background:#eef5fa}
@media(max-width:600px){.sma-disclaimer-overlay{padding:12px}.sma-disclaimer-panel{max-height:calc(100dvh - 24px);padding:22px}.sma-disclaimer-content p{font-size:14px;line-height:1.65;text-align:left}.sma-disclaimer-btn{flex:1;min-width:110px}}

/* V34 Tax Updates editor */
.tax-editor{margin:12px 0}.tax-editor>summary{cursor:pointer;display:inline-block}.tax-form{display:grid;gap:12px;max-width:740px;margin:14px 0;padding:14px;border:1px solid #d7e1ec;border-radius:10px}.tax-form label{display:grid;gap:5px}.tax-form label:has(input[type=checkbox]){display:flex;align-items:center}.tax-form textarea{width:100%;min-height:72px}.tax-form input,.tax-form select{max-width:100%}#tax-updates .table-scroll{overflow-x:auto}#tax-updates td{vertical-align:top}#tax-updates td .tax-form{min-width:min(420px,70vw)}

/* V37 registration notifications */
.sma-pending-count{display:inline-block;padding:.25rem .65rem;border-radius:999px;background:#dcecff;color:#134c84;font-size:.8rem;vertical-align:middle}