/* ============================================
   Kautilya Accountants — Design Tokens
   Palette sampled directly from the brand logo
   ============================================ */
:root {
  --maroon: #561717;        /* brand primary — matches logo background exactly */
  --maroon-deep: #3D0F0F;   /* darker maroon for depth/contrast sections */
  --cream: #F7F1E2;         /* paper / light background */
  --cream-white: #FCFAF3;   /* card surfaces */
  --gold: #C99A42;          /* accent on light backgrounds (darkened from logo gold for contrast) */
  --gold-bright: #F4D18F;   /* logo gold — used on dark/maroon backgrounds */
  --text: #2E1414;          /* body text, warm near-black */
  --grey: #6E5C54;          /* secondary text */
  --line: rgba(46, 20, 20, 0.14);
  --line-on-dark: rgba(247, 241, 226, 0.18);

  --display: 'Fraunces', Georgia, serif;
  --body: 'Inter', -apple-system, sans-serif;
  --mono: 'IBM Plex Mono', monospace;

  --max: 1120px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--body);
  color: var(--text);
  background: var(--cream);
  line-height: 1.55;
  -webkit-font-smoothing: antialiased;
}
img { max-width: 100%; display: block; }
a { color: var(--maroon); text-decoration: none; }
a:hover { text-decoration: underline; }
h1, h2, h3 { font-family: var(--display); font-weight: 600; line-height: 1.12; margin: 0; }
p { margin: 0 0 1em; }
.container { max-width: var(--max); margin: 0 auto; padding: 0 28px; }
:focus-visible { outline: 2px solid var(--gold); outline-offset: 3px; }

@media (prefers-reduced-motion: reduce) {
  * { animation: none !important; transition: none !important; scroll-behavior: auto !important; }
}

/* ----- Ledger rule: signature element -----
   A thin rule with evenly spaced tick marks, used as a structural divider
   throughout the site — evokes a measuring scale / balanced ledger. */
.ledger-rule {
  height: 12px;
  background-image: repeating-linear-gradient(
    to right,
    var(--line) 0, var(--line) 1px,
    transparent 1px, transparent 32px
  );
  background-position: bottom;
  background-repeat: repeat-x;
  background-size: 100% 12px;
  border-bottom: 1px solid var(--line);
  margin: 0;
}
.ledger-rule.tight { height: 8px; background-size: 100% 8px; }
.ledger-rule.on-dark {
  background-image: repeating-linear-gradient(
    to right,
    var(--line-on-dark) 0, var(--line-on-dark) 1px,
    transparent 1px, transparent 32px
  );
  border-bottom: 1px solid var(--line-on-dark);
}

/* ----- Header / Nav ----- */
.site-header { background: var(--maroon); position: sticky; top: 0; z-index: 50; }
.nav-row { display: flex; align-items: center; justify-content: space-between; padding: 14px 0; }
.brand-logo { height: 44px; width: auto; }
.nav-links { display: flex; align-items: center; gap: 30px; list-style: none; margin: 0; padding: 0; font-size: 0.95rem; }
.nav-links a { color: var(--cream); font-weight: 500; }
.nav-links a:hover { color: var(--gold-bright); text-decoration: none; border-bottom: 1px solid var(--gold-bright); }
.nav-cta {
  font-family: var(--mono); font-size: 0.85rem; background: var(--gold-bright);
  color: var(--maroon-deep) !important; padding: 9px 16px; border-radius: 2px; border-bottom: none !important;
}
.nav-cta:hover { background: var(--cream); text-decoration: none; }
.nav-toggle {
  display: none; background: none; border: 1px solid var(--cream); color: var(--cream);
  font-family: var(--mono); font-size: 0.8rem; padding: 7px 12px; cursor: pointer;
}

@media (max-width: 760px) {
  .nav-links { display: none; }
  .nav-toggle { display: block; }
  .nav-row { flex-wrap: wrap; gap: 14px; }
  .nav-links.open { display: flex; flex-direction: column; align-items: flex-start; gap: 14px; width: 100%; padding: 14px 0 10px; }
}

/* ----- Hero ----- */
.hero { padding: 76px 0 64px; }
.eyebrow { font-family: var(--mono); font-size: 0.78rem; letter-spacing: 0.08em; text-transform: uppercase; color: var(--gold); margin: 0 0 18px; }
.hero h1 { font-size: clamp(2.4rem, 5vw, 3.6rem); max-width: 16ch; color: var(--maroon-deep); }
.hero .lede { margin-top: 22px; font-size: 1.15rem; max-width: 46ch; color: var(--grey); }
.cta-row { display: flex; gap: 16px; margin-top: 32px; flex-wrap: wrap; }
.btn { display: inline-block; font-family: var(--mono); font-size: 0.88rem; padding: 13px 22px; border-radius: 2px; border: 1px solid var(--maroon); }
.btn.primary { background: var(--maroon); color: var(--cream-white); }
.btn.primary:hover { background: var(--maroon-deep); border-color: var(--maroon-deep); text-decoration: none; }
.btn.ghost { background: transparent; color: var(--maroon); }
.btn.ghost:hover { border-color: var(--gold); color: var(--gold); background: rgba(201,154,66,0.08); text-decoration: none; }
.btn.gold { background: var(--gold-bright); border-color: var(--gold-bright); color: var(--maroon-deep); }
.btn.gold:hover { background: var(--cream-white); text-decoration: none; }

/* ----- Sections ----- */
section { padding: 64px 0; }
.section-head { max-width: 56ch; margin-bottom: 36px; }
.section-eyebrow { font-family: var(--mono); font-size: 0.75rem; letter-spacing: 0.08em; text-transform: uppercase; color: var(--gold); margin-bottom: 10px; }
.section-head h2 { font-size: clamp(1.7rem, 3vw, 2.3rem); color: var(--maroon-deep); }

.dark { background: var(--maroon); color: var(--cream); }
.dark h2, .dark h3 { color: var(--cream-white); }
.dark .section-eyebrow { color: var(--gold-bright); }
.dark a { color: var(--gold-bright); }
.dark .lede, .dark p { color: rgba(247,241,226,0.8); }

.grid { display: grid; gap: 28px; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); }
.card { background: var(--cream-white); border: 1px solid var(--line); padding: 26px 24px; }
.card h3 { font-size: 1.05rem; margin-bottom: 10px; font-family: var(--body); font-weight: 700; color: var(--maroon-deep); }
.card p { color: var(--grey); font-size: 0.95rem; margin-bottom: 0; }
.dark .card { background: rgba(247,241,226,0.07); border-color: var(--line-on-dark); }
.dark .card h3 { color: var(--cream-white); }
.dark .card p { color: rgba(247,241,226,0.78); }

.tick-list { list-style: none; margin: 0; padding: 0; }
.tick-list li { position: relative; padding: 14px 0 14px 26px; border-bottom: 1px solid var(--line); font-size: 1.02rem; }
.tick-list li::before { content: ""; position: absolute; left: 0; top: 24px; width: 12px; height: 1px; background: var(--gold); }
.tick-list li:last-child { border-bottom: none; }

.figure { font-family: var(--mono); font-size: 2rem; color: var(--gold-bright); }

.split { display: grid; grid-template-columns: 1.1fr 0.9fr; gap: 56px; align-items: start; }
@media (max-width: 760px) { .split { grid-template-columns: 1fr; } }

.values-list { list-style: none; margin: 0; padding: 0; display: grid; gap: 22px; }
.values-list li { padding-left: 22px; border-left: 2px solid var(--gold); }
.values-list strong { display: block; font-family: var(--display); font-size: 1.05rem; margin-bottom: 4px; color: var(--maroon-deep); }
.dark .values-list strong { color: var(--cream-white); }

.contact-band { background: var(--maroon-deep); color: var(--cream); padding: 56px 0; text-align: center; }
.contact-band h2 { color: var(--cream-white); margin-bottom: 14px; }
.contact-band .figure { display: block; margin: 18px 0 6px; }

form.contact-form { display: grid; gap: 16px; max-width: 520px; }
.contact-form label { font-size: 0.85rem; font-family: var(--mono); color: var(--grey); display: block; margin-bottom: 6px; }
.contact-form input, .contact-form textarea {
  width: 100%; padding: 11px 12px; border: 1px solid var(--line);
  background: var(--cream-white); font-family: var(--body); font-size: 0.98rem; color: var(--text);
}
.contact-form input:focus, .contact-form textarea:focus { border-color: var(--gold); }
.contact-form button { justify-self: start; }

.credentials-row { display: flex; align-items: center; gap: 32px; flex-wrap: wrap; margin-top: 8px; }
.credentials-row img { height: 64px; width: auto; }
.credentials-row .caanz-badge { height: 40px; }

.site-footer { background: var(--maroon-deep); color: rgba(247,241,226,0.7); padding: 48px 0 28px; }
.footer-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr; gap: 32px; margin-bottom: 32px; }
@media (max-width: 760px) { .footer-grid { grid-template-columns: 1fr; gap: 26px; } }
.site-footer h4 { font-family: var(--mono); font-size: 0.78rem; letter-spacing: 0.06em; text-transform: uppercase; color: var(--gold-bright); margin-bottom: 14px; }
.site-footer ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 8px; }
.site-footer a { color: rgba(247,241,226,0.78); }
.site-footer a:hover { color: var(--gold-bright); }
.footer-badges { display: flex; align-items: center; gap: 24px; flex-wrap: wrap; margin-bottom: 28px; }
.footer-badges img { height: 48px; width: auto; }
.footer-badges .caanz { height: 32px; }
.footer-bottom {
  border-top: 1px solid var(--line-on-dark); padding-top: 20px;
  display: flex; justify-content: space-between; flex-wrap: wrap; gap: 10px;
  font-size: 0.82rem; font-family: var(--mono); color: rgba(247,241,226,0.55);
}

.legal h2 { font-size: 1.3rem; margin: 36px 0 12px; color: var(--maroon-deep); }
.legal h2:first-of-type { margin-top: 0; }
.legal p, .legal li { color: var(--grey); }
