@font-face{font-family:"Lora";src:url(fonts/lora.woff) format("woff");font-weight:400 700;font-display:swap}
@font-face{font-family:"Inter";src:url(fonts/inter-400.woff) format("woff");font-weight:400;font-display:swap}
@font-face{font-family:"Inter";src:url(fonts/inter-600.woff) format("woff");font-weight:600;font-display:swap}

:root{
  --ink:#14233a; --muted:#4d5d72; --navy:#16335b; --blue:#1a5a8a;
  --pale:#edf2f7; --rule:#d3dde8; --on-navy:#dbe5f0; --white:#fff;
  --serif:"Lora",Georgia,"Times New Roman",serif;
  --sans:"Inter",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
  --gutter:clamp(16px,5vw,64px);
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:24px}
body{margin:0;background:var(--white);color:var(--ink);font:400 1.0625rem/1.65 var(--sans)}
img{display:block;max-width:100%;height:auto}
a{color:var(--blue);text-underline-offset:.18em}
a:hover{color:var(--navy)}
:focus-visible{outline:3px solid var(--blue);outline-offset:3px}
h1,h2,h3{font-family:var(--serif);font-weight:600;line-height:1.2;margin:0;color:var(--navy)}
h2{font-size:clamp(1.6rem,3.2vw,2.15rem)}
h3{font-size:1.2rem}
p{margin:0 0 1em;max-width:66ch}
ul{margin:0;padding:0 0 0 1.15em}
li{margin:0 0 .4em;max-width:62ch}
li::marker{color:var(--blue)}

.wrap{max-width:1180px;margin:0 auto;padding-left:var(--gutter);padding-right:var(--gutter)}
.skip{position:absolute;left:-999px;top:0;background:var(--navy);color:#fff;padding:.6em 1em;z-index:5}
.skip:focus{left:8px;top:8px;color:#fff}

/* header: the CA India logo stays on white, as ICAI's logo rules require */
.site-head .wrap{display:flex;align-items:center;justify-content:space-between;gap:12px 32px;flex-wrap:wrap;padding-top:16px;padding-bottom:16px}
.brand{display:flex;align-items:center;gap:14px;color:var(--ink);text-decoration:none;line-height:1.3}
.brand img{width:66px}
.brand span{display:block}
.brand .name{font-size:1.0625rem;font-weight:600}
.brand .desig{font-size:.875rem;color:var(--muted)}
.site-nav ul{display:flex;flex-wrap:wrap;gap:4px 26px;list-style:none;padding:0;margin:0}
.site-nav li{margin:0}
.site-nav a{display:inline-block;padding:8px 0;color:var(--ink);text-decoration:none;font-size:.97rem}
.site-nav a:hover{color:var(--blue);text-decoration:underline}
.site-nav a[aria-current=page]{color:var(--blue);font-weight:600}

.hero{background:var(--navy);color:var(--on-navy)}
.hero .wrap{padding-top:clamp(52px,8vw,104px);padding-bottom:clamp(52px,8vw,104px)}
.hero h1{color:#fff;font-size:clamp(2.2rem,5.4vw,3.75rem);max-width:17ch;line-height:1.14}
.hero p{font-size:clamp(1.06rem,1.6vw,1.22rem);margin:1.2em 0 1.7em;max-width:52ch}
.hero .links{display:flex;flex-wrap:wrap;gap:12px}
.btn{display:inline-block;padding:.68em 1.25em;border:1px solid #fff;border-radius:3px;color:#fff;text-decoration:none;font-weight:600;font-size:.98rem}
.btn:hover{background:#fff;color:var(--navy)}
.hero :focus-visible{outline-color:#fff}

.page-title{background:var(--pale)}
.page-title .wrap{padding-top:clamp(36px,5vw,64px);padding-bottom:clamp(36px,5vw,64px)}
.page-title h1{font-size:clamp(2rem,4.4vw,3rem)}
.page-title p{margin:.7em 0 0;color:var(--muted);font-size:1.1rem}

.section{padding-top:clamp(52px,7vw,88px);padding-bottom:clamp(52px,7vw,88px)}
.section + .section{padding-top:0}
.lede{color:var(--muted);margin-top:.6em}
.first{margin-top:.8em}

/* the financial-year chart */
.fy{margin-top:36px}
.fy-row{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:10px 40px;align-items:center;padding:24px 0;border-top:1px solid var(--rule)}
.fy-head{padding:0 0 8px;border:0}
.months,.bars{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));gap:3px}
.months span{text-align:center;font-size:.8rem;color:var(--muted)}
.months .sm{display:none}
.bars i{display:block;height:30px;background:var(--navy);border-radius:2px}
.q{grid-column:span 3}.y{grid-column:span 12}
.fy-row h3{margin-bottom:.45em}
.fy-row ul{font-size:.98rem}
.fy-row li{margin-bottom:.15em}

/* services summary */
.svc{margin-top:28px;border-bottom:1px solid var(--rule)}
.svc a{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:4px 40px;padding:18px 0;border-top:1px solid var(--rule);text-decoration:none;color:var(--ink)}
.svc strong{font:600 1.15rem/1.3 var(--serif);color:var(--navy)}
.svc a:hover strong{color:var(--blue);text-decoration:underline}
.svc span{color:var(--muted)}

.office{background:var(--pale)}
.office .section{padding-top:clamp(44px,6vw,72px);padding-bottom:clamp(44px,6vw,72px)}
.office-grid{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:18px 40px;align-items:start}
address{font-style:normal}
address p{margin:0 0 .55em}

/* services page */
.svc-layout{display:grid;grid-template-columns:230px minmax(0,1fr);gap:64px}
.toc{position:sticky;top:24px;align-self:start;font-size:.95rem}
.toc ul{list-style:none;padding:0;margin:0}
.toc li{margin:0}
.toc a{display:block;padding:6px 0;color:var(--ink);text-decoration:none}
.toc a:hover{color:var(--blue);text-decoration:underline}
.detail{padding:0 0 38px;margin:0 0 38px;border-bottom:1px solid var(--rule)}
.detail:last-child{border:0;margin:0;padding:0}
.detail h2{font-size:clamp(1.4rem,2.6vw,1.75rem);margin-bottom:.45em}
.detail dl{margin:0}
.detail dt{font-weight:600}
.detail dd{margin:0 0 .85em;max-width:62ch}
.note{background:var(--pale);padding:14px 18px;margin:18px 0 0;font-size:.98rem;max-width:62ch}

/* about page */
.facts{margin:0;display:grid;grid-template-columns:minmax(120px,190px) minmax(0,1fr);gap:0;max-width:760px;border-bottom:1px solid var(--rule)}
.facts dt,.facts dd{margin:0;padding:13px 0;border-top:1px solid var(--rule)}
.facts dt{color:var(--muted)}
.facts dd{padding-left:18px}

.site-foot{background:var(--navy);color:var(--on-navy);font-size:.93rem}
.site-foot .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:8px 32px;padding-top:26px;padding-bottom:26px}
.site-foot a{color:#fff}
.site-foot p{margin:0;max-width:none}
.site-foot :focus-visible{outline-color:#fff}

@media (max-width:760px){
  .fy-row,.svc a,.office-grid{grid-template-columns:minmax(0,1fr)}
  .fy-head{display:block}
  .fy-head>div:first-child{display:none}
  .months .lg{display:none}.months .sm{display:inline}
  .months{position:static}
  .bars{order:2}
  .bars i{height:22px}
  .svc-layout{grid-template-columns:minmax(0,1fr);gap:32px}
  .toc{position:static;background:var(--pale);padding:12px 16px}
  .brand img{width:56px}
  .site-nav{width:100%}
  .site-nav ul{gap:0 22px}
}
@media print{.site-nav,.toc,.btn{display:none}.hero,.site-foot{background:none;color:#000}.hero h1{color:#000}}