/* LJE Accountants — site styles */
:root{
  --ground:#F5F1E8; --sand:#EDE6D6; --card:#FFFDF8; --line:#DDD5C4; --line-strong:#BDB29C;
  --ink:#17211C; --body:#3F4843; --muted:#5A635E;
  --brand:#1E4535; --brand-deep:#10271E; --brass:#7A5A1E; --brass-light:#E6D3A6;
  --night:#17211C; --night-deep:#0F1713; --on-dark:#F5F1E8; --on-dark-muted:#C9D1CC;
  --serif:'Fraunces',Georgia,serif; --sans:'Instrument Sans',system-ui,-apple-system,'Segoe UI',sans-serif;
  --pad:clamp(20px,6.5vw,96px); --radius:20px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--ground);color:var(--ink);font-family:var(--sans);font-size:17px;line-height:1.6;-webkit-font-smoothing:antialiased}
img{max-width:100%}
a{color:var(--brand)}a:hover{color:var(--brand-deep)}
h1,h2,h3{font-family:var(--serif);font-weight:400;letter-spacing:-.02em;margin:0;line-height:1.08}
p{margin:0}
.wrap{padding-inline:var(--pad);max-width:1440px;margin-inline:auto}
.skip{position:absolute;left:-999px;top:8px;background:var(--brand);color:var(--on-dark);padding:10px 16px;border-radius:8px;z-index:100}
.skip:focus{left:8px}
:focus-visible{outline:3px solid var(--brass);outline-offset:3px;border-radius:6px}

/* eyebrow */
.eyebrow{display:inline-flex;align-items:center;gap:12px;font-size:13px;letter-spacing:.14em;text-transform:uppercase;color:var(--brass);font-weight:600}
.eyebrow.rule::before{content:"";width:32px;height:1px;background:currentColor}
.on-dark .eyebrow{color:var(--brass-light)}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:52px;padding:0 28px;border-radius:999px;font-weight:600;font-size:16px;text-decoration:none;border:1px solid transparent;cursor:pointer;font-family:inherit;transition:background .2s,color .2s,border-color .2s}
.btn-primary{background:var(--brand);color:var(--on-dark)}
.btn-primary:hover{background:var(--brand-deep);color:var(--on-dark)}
.btn-ghost{border-color:var(--line-strong);color:var(--ink)}
.btn-ghost:hover{border-color:var(--ink);color:var(--ink)}

/* header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(245,241,232,.94);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:84px}
.brand-logo{display:block;height:58px;width:auto}
@media (max-width:600px){.brand-logo{height:44px}}
.brand{display:flex;align-items:center;gap:14px;text-decoration:none;color:var(--ink)}
.brand:hover{color:var(--ink)}
.brand-mark{width:44px;height:44px;border-radius:10px;background:var(--brand);color:var(--on-dark);display:grid;place-items:center;font-family:var(--serif);font-size:20px;font-weight:600}
.brand-text{display:flex;flex-direction:column;line-height:1.2}
.brand-name{font-family:var(--serif);font-size:21px;font-weight:600;letter-spacing:-.01em}
.brand-tag{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.nav{display:flex;align-items:center;gap:32px}
.nav a{text-decoration:none;color:var(--ink);font-weight:500;font-size:16px}
.nav a[aria-current="page"]{color:var(--brand);text-decoration:underline;text-underline-offset:6px;text-decoration-thickness:2px}
.nav .btn{color:var(--on-dark);min-height:46px;padding:0 22px}
.menu-toggle{display:none;width:46px;height:46px;border:1px solid var(--line-strong);border-radius:12px;background:transparent;cursor:pointer;align-items:center;justify-content:center}
@media (max-width:1060px){
  .menu-toggle{display:inline-flex}
  .brand-tag{display:none}
  .nav{display:none;position:absolute;left:0;right:0;top:100%;flex-direction:column;align-items:stretch;gap:0;background:var(--ground);border-bottom:1px solid var(--line);padding:8px var(--pad) 24px}
  .nav.open{display:flex}
  .nav a{padding:14px 0;border-bottom:1px solid var(--line);font-size:18px}
  .nav .btn{margin-top:16px;border-bottom:none}
}

/* hero */
.hero .wrap{display:grid;grid-template-columns:minmax(0,8fr) minmax(0,4fr);gap:64px;align-items:end;padding-top:clamp(56px,8vw,112px);padding-bottom:clamp(56px,8vw,120px)}
@media (max-width:960px){.hero .wrap{grid-template-columns:1fr;gap:40px}}
.hero h1{font-size:clamp(44px,6.2vw,88px);line-height:1.02;letter-spacing:-.025em;margin:28px 0}
.hero h1 em{color:var(--brand)}
.lede{font-size:clamp(17px,1.5vw,21px);line-height:1.55;color:var(--body);max-width:640px}
.actions{display:flex;flex-wrap:wrap;gap:14px;margin-top:36px}
.contact-card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:28px;display:flex;flex-direction:column;gap:18px}
.contact-card hr{border:0;height:1px;background:var(--line);margin:0}
.person{display:flex;flex-direction:column;gap:2px}
.person-label{font-size:12px;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);font-weight:600}
.person-label span{text-transform:none;letter-spacing:0;font-weight:500}
.person a{text-decoration:none;color:var(--ink);font-weight:600;font-size:19px}
.person a.email{font-weight:500;font-size:15px;color:var(--brand)}
.small{font-size:15px;color:var(--body);line-height:1.5}

/* page hero (inner pages) */
.page-hero .wrap{padding-top:clamp(48px,7vw,96px);padding-bottom:clamp(40px,5vw,72px);border-bottom:1px solid var(--line)}
.page-hero h1{font-size:clamp(40px,5.2vw,72px);margin-top:20px;max-width:980px}
.page-hero .lede{margin-top:24px}
.crumbs{font-size:14px;color:var(--muted);margin-bottom:18px}
.crumbs a{color:var(--muted)}

/* strip */
.strip{background:var(--brand);color:var(--on-dark)}
.strip .wrap{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:12px 24px;padding-block:30px}
.strip .who{font-family:var(--serif);font-size:clamp(18px,1.6vw,22px)}
.strip .dot{color:#9FB5A9}
@media (max-width:900px){.strip .dot{display:none}.strip .wrap{justify-content:flex-start}}

/* sections */
.section .wrap{padding-block:clamp(72px,9vw,128px)}
.section-head{display:flex;justify-content:space-between;align-items:end;gap:48px;margin-bottom:56px;flex-wrap:wrap}
.section-head h2{font-size:clamp(36px,4.2vw,60px);margin-top:18px;max-width:760px}
.section-head p{max-width:400px;color:var(--body)}
.sand{background:var(--sand)}

/* service cards */
.grid-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:36px;display:flex;flex-direction:column;gap:16px;text-decoration:none;color:var(--ink);transition:border-color .2s,transform .2s}
a.card:hover{border-color:var(--brand);color:var(--ink);transform:translateY(-2px)}
.card .num{font-family:var(--serif);font-size:18px;color:var(--brass)}
.card h3{font-size:28px;font-weight:500;line-height:1.15}
.card p{color:var(--body);flex-grow:1;font-size:16px}
.card .more{font-weight:600;font-size:15px;color:var(--brand)}
@media (max-width:1060px){.grid-3{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:680px){.grid-3{grid-template-columns:1fr}.card{padding:26px}.card h3{font-size:23px}}

/* two-column */
.split{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,6fr);gap:clamp(32px,6vw,96px)}
.split h2{font-size:clamp(34px,4vw,56px);margin-top:18px}
.split .body{display:flex;flex-direction:column;gap:24px;font-size:clamp(17px,1.4vw,19px);color:#2E3632;line-height:1.65}
.feature{display:flex;gap:24px;padding:28px;background:var(--card);border:1px solid var(--line);border-radius:var(--radius)}
.feature .icon{flex-shrink:0;width:52px;height:52px;border-radius:50%;background:var(--brand);display:grid;place-items:center}
.feature h3{font-size:24px;font-weight:500;margin-bottom:8px}
.feature p{font-size:16px;color:var(--body)}
@media (max-width:900px){.split{grid-template-columns:1fr}}

/* pricing + payroll */
.grid-2{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}
@media (max-width:900px){.grid-2{grid-template-columns:1fr}}
.panel{border-radius:24px;padding:clamp(28px,3.5vw,44px);display:flex;flex-direction:column;gap:28px}
.panel.light{background:var(--card);border:1px solid var(--line)}
.panel.dark{background:var(--brand);color:var(--on-dark)}
.panel.dark .eyebrow{color:var(--brass-light)}
.panel h2{font-size:clamp(30px,3vw,40px);margin:12px 0 10px}
.panel .intro{font-size:16px;color:var(--body)}
.panel.dark .intro{color:#D5DED9}
.price-list{list-style:none;margin:0;padding:0}
.price-list li{display:flex;justify-content:space-between;gap:16px;padding:18px 0;border-top:1px solid var(--line)}
.price-list li:last-child{border-bottom:1px solid var(--line)}
.price-list .price{font-family:var(--serif);font-size:22px;white-space:nowrap}
.tiles{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.tile{padding:22px;border-radius:16px;background:rgba(245,241,232,.08);display:flex;flex-direction:column;gap:4px}
.tile strong{font-family:var(--serif);font-size:26px;font-weight:400}
.tile span{font-size:15px;color:#D5DED9}

/* SARS cards */
.link-card{display:flex;gap:24px;align-items:flex-start;padding:36px;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);text-decoration:none;color:var(--ink);transition:border-color .2s}
.link-card:hover{border-color:var(--brand);color:var(--ink)}
.link-card h3{font-size:26px;font-weight:500;margin-bottom:10px}
.link-card p{color:var(--body);font-size:16px;margin-bottom:10px}
.link-card .more{font-weight:600;font-size:15px;color:var(--brand)}
@media (max-width:600px){.link-card{flex-direction:column;padding:26px}}

/* contact */
.contact{background:var(--night);color:var(--on-dark)}
.contact .wrap{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,6fr);gap:clamp(32px,6vw,96px);padding-block:clamp(72px,9vw,120px)}
.contact h2{font-size:clamp(38px,4.2vw,60px);margin:22px 0}
.contact .intro{color:var(--on-dark-muted);font-size:18px}
.contact .people{display:flex;flex-direction:column;gap:22px;margin:32px 0}
.contact .person-label{color:var(--brass-light)}
.contact .person-label span{color:var(--on-dark-muted)}
.contact .person a{color:var(--on-dark)}
.contact .person a.email{color:var(--on-dark);font-size:17px}
.contact .note{font-size:13px;color:#9DA8A2}
@media (max-width:900px){.contact .wrap{grid-template-columns:1fr}}
.form{background:var(--ground);color:var(--ink);border-radius:24px;padding:clamp(24px,3.5vw,44px);display:flex;flex-direction:column;gap:18px}
.form .row{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
@media (max-width:600px){.form .row{grid-template-columns:1fr}}
.form label{display:flex;flex-direction:column;gap:8px;font-size:14px;font-weight:600}
.form input,.form select,.form textarea{font:inherit;font-size:16px;font-weight:400;color:var(--ink);background:var(--card);border:1px solid var(--line-strong);border-radius:12px;padding:0 16px;min-height:52px}
.form textarea{padding:14px 16px;resize:vertical;min-height:140px}
.form input:focus,.form select:focus,.form textarea:focus{outline:2px solid var(--brand);outline-offset:1px;border-color:var(--brand)}
.form-intro{font-size:15px;color:var(--body)}
.form .btn{width:100%;min-height:56px;font-size:17px}
.form-status{border-radius:12px;padding:14px 16px;font-size:15px;display:none}
.form-status.ok{display:block;background:#DCEBE2;color:#10271E}
.form-status.err{display:block;background:#F5DDD6;color:#5A1F12}

/* content pages */
.content .wrap{display:grid;grid-template-columns:minmax(0,7fr) minmax(0,4fr);gap:clamp(32px,6vw,96px);padding-block:clamp(56px,7vw,96px)}
@media (max-width:900px){.content .wrap{grid-template-columns:1fr}}
.prose{display:flex;flex-direction:column;gap:22px;font-size:18px;color:#2E3632;line-height:1.7}
.prose h2{font-size:clamp(28px,2.8vw,36px);color:var(--ink);margin-top:16px}
.checks{list-style:none;padding:0;margin:0;display:flex;flex-direction:column;gap:12px}
.checks li{display:flex;gap:14px;align-items:flex-start;padding:16px 18px;background:var(--card);border:1px solid var(--line);border-radius:14px;font-size:17px}
.checks svg{flex-shrink:0;margin-top:3px}
.aside{display:flex;flex-direction:column;gap:20px}
.aside .box{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:26px;display:flex;flex-direction:column;gap:12px}
.aside h3{font-size:22px;font-weight:500}
.aside ul{list-style:none;margin:0;padding:0}
.aside li a{display:flex;justify-content:space-between;padding:12px 0;border-top:1px solid var(--line);text-decoration:none;color:var(--ink);font-weight:500}
.aside li a:hover,.aside li a[aria-current="page"]{color:var(--brand)}
.aside .box.dark{background:var(--brand);color:var(--on-dark);border:0}
.aside .box.dark p{color:#D5DED9;font-size:15px}
.aside .box.dark .btn{background:var(--on-dark);color:var(--brand);margin-top:6px}

/* dates */
.dates{display:flex;flex-direction:column;gap:12px}
.date-row{display:grid;grid-template-columns:200px minmax(0,1fr);gap:24px;align-items:center;padding:22px 24px;background:var(--card);border:1px solid var(--line);border-radius:16px}
.date-row .when{font-family:var(--serif);font-size:22px;color:var(--brand);line-height:1.2}
.date-row h3{font-family:var(--sans);font-size:17px;font-weight:600;letter-spacing:0;line-height:1.4}
.date-row p{font-size:15px;color:var(--body)}
@media (max-width:640px){.date-row{grid-template-columns:1fr;gap:6px}}
.notice{padding:18px 22px;border-radius:14px;background:var(--sand);font-size:15px;color:var(--body)}

/* footer */
.site-footer{background:var(--night-deep);color:var(--on-dark-muted)}
.site-footer .wrap{padding-block:64px;display:flex;flex-direction:column;gap:40px}
.foot-top{display:flex;justify-content:space-between;gap:48px;flex-wrap:wrap}
.foot-brand{display:flex;flex-direction:column;gap:10px;max-width:360px}
.foot-brand strong{font-family:var(--serif);font-weight:400;font-size:26px;color:var(--on-dark)}
.foot-brand span{font-size:15px}
.foot-cols{display:flex;gap:64px;flex-wrap:wrap}
.foot-cols div{display:flex;flex-direction:column;gap:10px;font-size:15px}
.foot-cols h2{font-family:var(--sans);font-size:15px;font-weight:600;color:var(--on-dark);letter-spacing:0}
.foot-cols a{color:var(--on-dark-muted);text-decoration:none}
.foot-cols a:hover{color:var(--on-dark)}
.foot-rule{height:1px;background:#2A3530}
.copy{font-size:14px;color:#8E9A94}