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/* Office gallery and people */
.hero-layout{grid-template-columns:1.1fr 1.1fr;gap:46px}.hero h1{font-size:clamp(42px,5.1vw,78px)}.hero-visual.office-carousel{margin:24px 0 0;min-height:0;align-self:center;outline-offset:8px}.carousel-stage{position:relative;aspect-ratio:4/3;overflow:hidden;background:#273641}.office-slide{position:absolute;inset:0;margin:0;opacity:0;visibility:hidden;transition:opacity .7s ease,visibility .7s}.office-slide.is-active{opacity:1;visibility:visible}.office-slide img{width:100%;height:100%;object-fit:contain;display:block;filter:none;border-radius:0}.gallery-info{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:21px 0 17px}.gallery-kicker{font-size:10px;letter-spacing:.18em;color:#a3b9c7}.gallery-info p{font-size:15px;line-height:1.5;color:#fff;margin:7px 0 0}#gallery-count{font-size:12px;letter-spacing:.1em;color:#a7c9dc;white-space:nowrap}.gallery-controls{display:flex;justify-content:space-between;align-items:center;border-top:1px solid #ffffff2c;padding-top:14px;gap:14px}.gallery-dots,.gallery-actions{display:flex;gap:8px;align-items:center}.gallery-controls button{background:transparent;border:1px solid #50636f;color:#c1d0d9;min-height:36px;padding:8px 11px;font-size:12px}.gallery-dots button{border:0;border-top:2px solid #50636f;padding:10px 13px 6px}.gallery-dots button[aria-pressed="true"]{border-color:var(--accent);color:var(--accent)}.gallery-controls button:hover{color:#fff;background:#263f50}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.team-grid{display:grid;grid-template-columns:1fr 1fr;gap:26px}.cpa-card{background:#edf2f5;padding:38px 40px;position:relative;border-top:3px solid #385e72}.cpa-tax{background:#e2eef1;border-color:#639aa8}.cpa-card-top{display:flex;justify-content:space-between;gap:20px;font-size:11px;letter-spacing:.13em;color:var(--blue)}.cpa-name{display:flex;align-items:baseline;gap:15px;margin:35px 0 23px}.cpa-name h3{font-size:42px;font-weight:550;letter-spacing:.1em;margin:0}.cpa-name>span{font-size:15px;color:var(--blue)}.cpa-lead{font-size:25px;line-height:1.6;margin:0 0 30px}.cpa-facts{border-top:1px solid #c7d6de;margin:0;padding-top:1px}.cpa-facts dt{font-size:12px;color:#536d7c;margin-top:22px}.cpa-facts dd{font-size:16px;margin:9px 0}.cpa-facts dd>span.expertise-tag{display:inline-block;background:#fff9;color:#355667;font-size:13px;padding:5px 13px;margin:0 5px 6px 0}.cpa-description{font-size:16px;line-height:1.9;color:#53646d;margin:22px 0 27px}.cpa-link{background:transparent;border:0;border-bottom:1px solid #6d929e;color:var(--blue);padding:0 0 9px;font-size:14px}.cpa-link:hover{color:#111}.start-section{background:#f6f7f8}.preparation-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:38px}.preparation-grid article{border-top:1px solid #aabec9;padding-top:24px}.preparation-grid article>span{font-size:11px;letter-spacing:.12em;color:var(--blue)}.preparation-grid h3{font-size:23px;font-weight:550;margin:20px 0 14px}.preparation-grid p{font-size:16px;color:var(--muted);line-height:1.95;margin:0}.faq{margin-top:70px;display:grid;grid-template-columns:.85fr 1.5fr;column-gap:70px}.faq>h3{grid-row:span 3;font-size:24px;font-weight:550;line-height:1.6;margin:18px 0}.faq details{border-bottom:1px solid var(--line);padding:21px 0}.faq summary{cursor:pointer;font-size:16px;line-height:1.7;list-style-position:outside;margin-left:18px;padding-left:6px}.faq details p{font-size:15px;line-height:1.9;color:var(--muted);margin:14px 0 2px 24px}.office-map{margin-top:30px;border-top:1px solid var(--line);padding-top:25px}.office-map iframe{display:block;width:100%;height:270px;background:#edf2f5}.office-map>p{font-size:12px;color:var(--muted);line-height:1.8;margin:12px 0 0}.contact .form-panel{align-self:start}@media(max-width:1100px){nav{gap:20px}.hero-layout{gap:28px}.hero h1{font-size:46px}.gallery-actions{gap:4px}.gallery-controls button{padding:8px}.cpa-card{padding:30px}.faq{column-gap:35px}}@media(max-width:800px){.brand-small{font-size:10px}nav{gap:14px}nav a{font-size:12px}nav>a:first-child{display:none}.hero-layout{grid-template-columns:1fr;gap:15px}.hero-copy{padding-top:5px}.hero h1{font-size:64px}.hero-visual.office-carousel{width:100%;height:auto;max-width:640px;margin:35px auto 0}.carousel-stage{aspect-ratio:4/3}.hero-word{padding-top:35px}.team-grid{gap:20px}.cpa-name h3{font-size:33px}.cpa-card{padding:26px}.cpa-lead{font-size:22px}.preparation-grid{gap:24px}}@media(max-width:640px){nav{gap:11px}nav a[href="#services"]{display:none}.hero h1{font-size:clamp(37px,9.7vw,59px)}.hero-visual.office-carousel{height:auto;min-height:0;margin-top:22px}.gallery-controls{gap:8px}.gallery-controls button{min-height:40px}.gallery-info{padding:18px 0 15px}.gallery-dots{gap:4px}.gallery-actions button{font-size:11px;padding:8px}.team-grid{grid-template-columns:1fr;gap:22px}.cpa-name h3{font-size:38px}.cpa-card{padding:28px}.cpa-lead{font-size:25px}.cpa-card-top{font-size:10px}.preparation-grid{grid-template-columns:1fr;gap:28px}.preparation-grid h3{margin-top:16px}.faq{display:block;margin-top:45px}.faq>h3{font-size:23px;margin-bottom:14px}.faq details{padding:18px 0}.office-map iframe{height:260px}.hero-word{padding-top:15px}.team-section .section-heading h2{font-size:32px}}
/* Champagne accents and illustrated accountant portraits */
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/* Preserve the reference portraits' complete head and suit composition. */
.cpa-portrait{aspect-ratio:1/1}.cpa-portrait img{object-fit:contain;object-position:center}
/* Readable type scale and prominent identity */
html{font-size:16px;scroll-padding-top:126px}header{height:110px;padding:0 4%;border-bottom:2px solid #d9c6a3;box-shadow:0 3px 18px #101b2308}.brand{gap:15px;font-size:29px;font-weight:650;white-space:nowrap}.brand img{width:68px;height:68px;flex-shrink:0}.brand-small{display:block;margin:5px 0 0;font-size:18px;font-weight:500;letter-spacing:.08em}nav{gap:27px;font-size:17px}nav a{font-size:17px;font-weight:500}nav .nav-cta{padding:15px 24px}.eyebrow,.hero-topline,.hero-bottom,.service-en,.cpa-card-top,.preparation-grid article>span{font-size:14px}.hero .eyebrow{font-size:16px}.hero p,.about-copy>p,.contact-copy>p,.section-heading>p,.cpa-description,.preparation-grid p{font-size:18px;line-height:1.9}.text-link,.button,.service button,.cpa-link,.map-link{font-size:16px}.service ul{font-size:17px}.service-no{font-size:16px}.gallery-kicker{font-size:13px}.gallery-info p{font-size:17px}#gallery-count{font-size:14px}.gallery-controls button{font-size:14px;min-height:42px;padding:9px 12px}.gallery-actions{flex-wrap:wrap}.cpa-facts dt,dt{font-size:15px}.cpa-facts dd,dd{font-size:18px}.cpa-facts dd>span.expertise-tag{font-size:15px}.cpa-name>span{font-size:18px}.about-note p{font-size:16px}.about-mark>span{font-size:13px}.about-mark img{width:76px;height:76px}.statement-aside p{font-size:18px}.form-intro,label{font-size:16px}.privacy-note,.office-map>p{font-size:14px}.faq summary{font-size:18px}.faq details p{font-size:17px}.faq>h3{font-size:26px}.footer-brand{font-size:17px}.footer-brand img{width:48px;height:48px}footer{font-size:14px}footer>a:last-child{font-size:15px}.form-panel h3{line-height:1.5}
@media(max-width:1100px){header{padding:0 3%}.brand{font-size:25px;gap:11px}.brand-small{font-size:16px}.brand img{width:60px;height:60px}nav{gap:18px}nav a{font-size:16px}nav .nav-cta{padding:13px 18px}.gallery-controls{align-items:flex-start;flex-wrap:wrap}.hero-bottom{display:grid;grid-template-columns:repeat(2,1fr);row-gap:16px}}
@media(max-width:800px){header{height:auto;min-height:132px;flex-wrap:wrap;padding:12px 23px;gap:12px}.brand{font-size:26px}.brand img{width:60px;height:60px}.brand-small{font-size:16px}nav{width:100%;display:flex;justify-content:space-between;gap:10px;border-top:1px solid #e8dfd0;padding-top:10px}nav>a:first-child,nav a[href="#services"]{display:block}nav a{font-size:15px;padding:9px 0}nav .nav-cta{padding:9px 14px}html{scroll-padding-top:165px}.hero-topline{font-size:12px}.hero-bottom{font-size:12px;letter-spacing:.04em}.about-mark>span{font-size:12px}}
@media(max-width:640px){.eyebrow{font-size:13px}.hero .eyebrow{font-size:15px}.hero p,.about-copy>p,.contact-copy>p,.section-heading>p,.cpa-description,.preparation-grid p{font-size:17px}.hero-topline{font-size:11px}.hero-bottom{font-size:11px;column-gap:12px}.gallery-info p{font-size:16px}.gallery-kicker{font-size:12px}.gallery-controls button,.gallery-actions button{font-size:14px;padding:9px 10px}.service-en{display:none}.service-no{font-size:14px}.service-content>p{font-size:17px}.service ul{font-size:16px}.cpa-card-top{font-size:12px;letter-spacing:.07em}.cpa-facts dd{font-size:17px}.cpa-name>span{font-size:17px}.preparation-grid article>span{font-size:13px}.statement-aside p{font-size:17px}.form-panel{padding:26px 20px}.form-panel h3{font-size:23px}.footer-brand{font-size:16px}}
@media(max-width:360px){header{padding-inline:16px}nav a{font-size:14px}nav .nav-cta{padding-inline:10px}.brand-small{font-size:15px}}
/* Compact portrait-led professional profiles */
.team-grid{gap:28px;align-items:stretch}.cpa-card,.cpa-card.cpa-tax{display:grid;grid-template-columns:clamp(120px,12vw,168px) minmax(0,1fr);column-gap:24px;row-gap:0;padding:30px}.cpa-card-top{grid-column:1/-1;margin-bottom:25px}.cpa-portrait{grid-column:1;grid-row:2/4;width:100%;align-self:start;aspect-ratio:1/1;border-radius:3px}.cpa-name{grid-column:2;grid-row:2;display:flex;flex-wrap:wrap;gap:5px 12px;align-self:end;margin:5px 0 10px}.cpa-name h3{font-size:32px;letter-spacing:.04em}.cpa-name>span{font-size:16px}.cpa-lead{grid-column:2;grid-row:3;font-size:20px;line-height:1.65;margin:0 0 6px;align-self:start}.cpa-facts{grid-column:1/-1;margin-top:28px;display:grid;grid-template-columns:95px 1fr;gap:16px 10px;padding-top:23px}.cpa-facts dt{margin:0;font-size:14px;line-height:1.9}.cpa-facts dd{margin:0;font-size:16px;line-height:1.8}.cpa-facts dd>span.expertise-tag{font-size:14px;padding:3px 10px;margin-bottom:4px}.cpa-description{grid-column:1/-1;font-size:17px;line-height:1.9;margin:20px 0 23px}.cpa-link{grid-column:1/-1;justify-self:start;align-self:end;font-size:16px}.team-section .section-heading{margin-bottom:40px}
@media(min-width:801px) and (max-width:1100px){.cpa-card,.cpa-card.cpa-tax{grid-template-columns:120px minmax(0,1fr);column-gap:18px;padding:25px}.cpa-name h3{font-size:28px}.cpa-name>span{font-size:15px}.cpa-lead{font-size:17px}.cpa-facts{grid-template-columns:75px 1fr}}
@media(max-width:800px){.team-grid{grid-template-columns:1fr}.cpa-card,.cpa-card.cpa-tax{grid-template-columns:160px minmax(0,1fr);column-gap:26px;padding:28px}.cpa-name h3{font-size:32px}.cpa-lead{font-size:22px}.cpa-facts{margin-top:25px}}
@media(max-width:480px){.cpa-card,.cpa-card.cpa-tax{grid-template-columns:112px minmax(0,1fr);column-gap:17px;padding:23px}.cpa-card-top{margin-bottom:21px}.cpa-name{margin-top:0;gap:4px 8px}.cpa-name h3{font-size:27px}.cpa-name>span{font-size:14px}.cpa-lead{font-size:17px;line-height:1.65}.cpa-facts{grid-template-columns:75px 1fr;column-gap:8px}.cpa-description{font-size:16px}}
@media(max-width:360px){.cpa-card,.cpa-card.cpa-tax{grid-template-columns:92px minmax(0,1fr);padding:20px;column-gap:14px}.cpa-name h3{font-size:25px}.cpa-lead{font-size:16px}.cpa-card-top{letter-spacing:.02em}}
/* Natural Chinese headings without decorative numbering */
.hero-layout{padding-bottom:58px}.hero-bottom{font-size:17px;letter-spacing:.08em}.eyebrow{letter-spacing:.08em}.service summary{grid-template-columns:1fr 36px;gap:24px;padding:29px 0}.service-content{padding-left:0;grid-template-columns:1fr 1fr}.service h3{font-size:32px}.cpa-card-top{font-size:15px;letter-spacing:.05em}.preparation-grid h3{margin-top:0}.gallery-dots button{font-size:14px;padding:10px 12px}.gallery-controls{flex-wrap:wrap;row-gap:12px}.about-mark>span{font-size:15px;line-height:1.8}.team-section h2{font-size:clamp(32px,3.5vw,48px)}
@media(max-width:640px){.hero-layout{padding-bottom:30px}.hero-bottom{font-size:15px}.service summary{grid-template-columns:1fr 27px;padding:25px 0}.service h3{font-size:27px}.service-content{grid-template-columns:1fr;padding:0 0 26px}.cpa-card-top{font-size:14px}.gallery-dots button{font-size:14px}.about-mark>span{font-size:14px}.team-section .section-heading h2{font-size:32px}}