*,
*::before,
*::after {
	box-sizing: border-box;
}

:root {
	/* Owner-approved JKCPA brand palette. */
	--color-primary: #123a63;
	--color-primary-dark: #092744;
	--color-brand-accent: #c48a2d;
	--color-ink: var(--color-primary-dark);
	--color-text: #344255;
	--color-muted: #637083;
	--color-surface: #ffffff;
	--color-soft: #f2f5f7;
	--color-line: #d9e0e6;
	--color-accent: var(--color-primary);
	--color-accent-dark: var(--color-primary-dark);
	--color-accent-soft: #eef3f8;
	--color-focus: var(--color-brand-accent);
	--shadow-soft: 0 1.5rem 4rem rgba(23, 35, 52, 0.1);
	--radius-small: 0.5rem;
	--radius-medium: 1rem;
	--radius-large: 1.5rem;
	--site-width: 74rem;
}

html {
	scroll-behavior: smooth;
	line-height: 1.5;
}

body {
	margin: 0;
	background: var(--color-surface);
	color: var(--color-text);
	font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
	font-size: 1rem;
	line-height: 1.7;
}

img {
	display: block;
	max-width: 100%;
	height: auto;
}

a {
	color: var(--color-accent-dark);
}

a:hover {
	color: var(--color-accent);
}

button,
a {
	-webkit-tap-highlight-color: transparent;
}

[hidden] {
	display: none !important;
}

.site-shell,
.site-header__inner,
.site-footer__inner {
	width: min(100% - 2rem, var(--site-width));
	margin-inline: auto;
}

.site-main {
	width: min(100% - 2rem, var(--site-width));
	margin-inline: auto;
	padding-block: 2rem;
}

.site-main--front {
	width: auto;
	margin-inline: 0;
	padding-block: 0;
}

:focus-visible {
	outline: 3px solid var(--color-focus);
	outline-offset: 3px;
}

.screen-reader-text {
	position: absolute;
	width: 1px;
	height: 1px;
	padding: 0;
	margin: -1px;
	overflow: hidden;
	clip: rect(0, 0, 0, 0);
	white-space: nowrap;
	border: 0;
}

.screen-reader-text:focus {
	top: 1rem;
	left: 1rem;
	z-index: 100000;
	width: auto;
	height: auto;
	padding: 0.75rem 1rem;
	margin: 0;
	overflow: visible;
	clip: auto;
	background: var(--color-surface);
	color: var(--color-accent-dark);
}

.site-header {
	position: relative;
	z-index: 20;
	background: rgba(255, 255, 255, 0.97);
	border-bottom: 1px solid var(--color-line);
}

.site-header__inner {
	display: flex;
	align-items: center;
	justify-content: space-between;
	min-height: 5rem;
	gap: 1.5rem;
}

.site-branding__link {
	display: inline-flex;
	align-items: center;
	gap: 0.75rem;
	color: var(--color-ink);
	text-decoration: none;
}

.site-branding__link:hover {
	color: var(--color-ink);
}

.site-branding__text {
	display: grid;
	line-height: 1.25;
}

.site-title {
	color: var(--color-ink);
	font-size: 1.05rem;
	font-weight: 800;
}

.site-title--english {
	margin-top: 0.2rem;
	color: var(--color-muted);
	font-size: 0.7rem;
	font-weight: 650;
	letter-spacing: 0.02em;
}

.primary-menu {
	display: flex;
	align-items: center;
	gap: 1.5rem;
	padding: 0;
	margin: 0;
	list-style: none;
}

.primary-menu a {
	display: inline-flex;
	align-items: center;
	min-height: 2.75rem;
	color: var(--color-ink);
	font-size: 0.9rem;
	font-weight: 650;
	text-decoration: none;
}

.primary-menu a:hover,
.primary-menu .current-menu-item > a {
	color: var(--color-accent);
}

.menu-toggle {
	align-items: center;
	justify-content: center;
	min-width: 3rem;
	min-height: 3rem;
	padding: 0.5rem 0.75rem;
	background: var(--color-surface);
	border: 1px solid var(--color-line);
	border-radius: var(--radius-small);
	color: var(--color-ink);
	cursor: pointer;
	font: inherit;
	font-weight: 700;
	gap: 0.6rem;
}

.menu-toggle__icon,
.menu-toggle__icon::before,
.menu-toggle__icon::after {
	display: block;
	width: 1.15rem;
	height: 2px;
	background: currentcolor;
	content: "";
	transition: transform 160ms ease;
}

.menu-toggle__icon {
	position: relative;
}

.menu-toggle__icon::before {
	position: absolute;
	transform: translateY(-0.35rem);
}

.menu-toggle__icon::after {
	position: absolute;
	transform: translateY(0.35rem);
}

.menu-toggle[aria-expanded="true"] .menu-toggle__icon {
	background: transparent;
}

.menu-toggle[aria-expanded="true"] .menu-toggle__icon::before {
	transform: rotate(45deg);
}

.menu-toggle[aria-expanded="true"] .menu-toggle__icon::after {
	transform: rotate(-45deg);
}

.hero {
	position: relative;
	overflow: hidden;
	background: linear-gradient(135deg, #f7fafb 0%, var(--color-accent-soft) 100%);
	border-bottom: 1px solid var(--color-line);
}

.hero::after {
	position: absolute;
	right: -9rem;
	bottom: -12rem;
	width: 30rem;
	height: 30rem;
	background: rgba(196, 138, 45, 0.12);
	border-radius: 50%;
	content: "";
}

.hero__inner {
	position: relative;
	z-index: 1;
	display: grid;
	grid-template-columns: minmax(0, 1.2fr) minmax(19rem, 0.8fr);
	align-items: center;
	gap: clamp(2rem, 5vw, 4rem);
	min-height: min(44rem, calc(100vh - 5rem));
	padding-block: clamp(4rem, 10vw, 8rem);
}

.hero__content {
	max-width: 52rem;
}

.hero h1,
.section-heading h2 {
	margin: 0;
	color: var(--color-ink);
	font-size: clamp(2.15rem, 5vw, 4.5rem);
	line-height: 1.08;
	letter-spacing: -0.035em;
}

.hero__summary {
	max-width: 42rem;
	margin-block: 1.5rem 0;
	font-size: clamp(1.05rem, 2vw, 1.3rem);
}

.eyebrow {
	margin-block: 0 1rem;
	color: var(--color-primary);
	font-size: 0.78rem;
	font-weight: 800;
	letter-spacing: 0.14em;
	text-transform: uppercase;
}

.button-group {
	display: flex;
	flex-wrap: wrap;
	gap: 0.75rem;
	margin-top: 2rem;
}

.button {
	display: inline-flex;
	align-items: center;
	justify-content: center;
	min-height: 3.25rem;
	padding: 0.75rem 1.25rem;
	border: 2px solid transparent;
	border-radius: var(--radius-small);
	font-weight: 750;
	line-height: 1.3;
	text-align: center;
	text-decoration: none;
}

.button--primary {
	background: var(--color-accent);
	color: #ffffff;
}

.button--primary:hover {
	background: var(--color-accent-dark);
	color: #ffffff;
}

.button--secondary {
	background: rgba(255, 255, 255, 0.7);
	border-color: var(--color-accent);
	color: var(--color-accent-dark);
}

.hero__aside {
	width: 100%;
	max-width: 30rem;
	justify-self: end;
}

.hero__visual {
	position: relative;
	margin: 0;
	overflow: hidden;
	aspect-ratio: 4 / 3;
	background: var(--color-soft);
	border: 1px solid rgba(18, 58, 99, 0.14);
	border-radius: var(--radius-large);
	box-shadow: var(--shadow-soft);
}

.hero__visual::after {
	position: absolute;
	inset: 0;
	background: linear-gradient(180deg, transparent 52%, rgba(9, 39, 68, 0.18) 100%);
	content: "";
	pointer-events: none;
}

.hero__visual img {
	width: 100%;
	height: 100%;
	object-fit: cover;
}

.hero__panel {
	position: relative;
	z-index: 1;
	margin: -2.25rem 1rem 0;
	padding: clamp(1.25rem, 3vw, 2rem);
	background: rgba(255, 255, 255, 0.97);
	border: 1px solid rgba(18, 58, 99, 0.18);
	border-top: 0.35rem solid var(--color-brand-accent);
	border-radius: var(--radius-large);
	box-shadow: var(--shadow-soft);
}

.hero__panel-label {
	margin-top: 0;
	color: var(--color-muted);
	font-size: 0.8rem;
	font-weight: 700;
	letter-spacing: 0.08em;
	text-transform: uppercase;
}

.hero__panel strong {
	display: block;
	color: var(--color-primary-dark);
	font-size: clamp(1.35rem, 3vw, 2rem);
}

.hero__panel p:last-child {
	margin-bottom: 0;
}

.section {
	padding-block: clamp(4rem, 8vw, 7rem);
}

.section-heading {
	max-width: 47rem;
}

.section-heading h2 {
	font-size: clamp(1.8rem, 4vw, 3.25rem);
}

.section-heading > p:last-child {
	margin-top: 1.25rem;
}

.section--services,
.section--about {
	background: var(--color-surface);
}

.service-grid {
	display: grid;
	grid-template-columns: repeat(2, minmax(0, 1fr));
	gap: 1.25rem;
	margin-top: 3rem;
}

.service-card {
	overflow: hidden;
	background: var(--color-surface);
	border: 1px solid var(--color-line);
	border-radius: var(--radius-medium);
}

.service-card__media {
	margin: 0;
	overflow: hidden;
	aspect-ratio: 16 / 9;
	background: var(--color-soft);
	border-bottom: 1px solid var(--color-line);
}

.service-card__media img {
	width: 100%;
	height: 100%;
	object-fit: cover;
}

.service-card__body {
	padding: clamp(1.4rem, 3vw, 2rem);
}

.service-card__number {
	display: inline-block;
	margin-bottom: 1.5rem;
	color: var(--color-brand-accent);
	font-size: 0.8rem;
	font-weight: 800;
	letter-spacing: 0.1em;
}

.service-card h3,
.content-list__item h3 {
	margin-block: 0 0.75rem;
	color: var(--color-ink);
	font-size: 1.2rem;
	line-height: 1.35;
}

.service-card p,
.content-list__item p {
	margin-bottom: 0;
}

.section--trust {
	background: var(--color-ink);
	color: #dfe7ec;
}

.section--trust .eyebrow,
.section--trust .section-heading h2,
.section--contact .eyebrow,
.section--contact h2 {
	color: #ffffff;
}

.split-layout {
	display: grid;
	grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.1fr);
	align-items: start;
	gap: clamp(2.5rem, 8vw, 7rem);
}

.split-layout--reverse {
	grid-template-columns: minmax(16rem, 0.75fr) minmax(0, 1.25fr);
	align-items: center;
}

.content-list {
	border-top: 1px solid rgba(255, 255, 255, 0.25);
}

.content-list__item {
	padding-block: 1.5rem;
	border-bottom: 1px solid rgba(255, 255, 255, 0.25);
}

.content-list__item h3 {
	color: #ffffff;
}

.about-wordmark {
	position: relative;
	display: grid;
	place-items: end start;
	min-height: 22rem;
	margin: 0;
	overflow: hidden;
	isolation: isolate;
	background: var(--color-accent-soft);
	border: 1px solid rgba(18, 58, 99, 0.18);
	border-radius: var(--radius-large);
	box-shadow: var(--shadow-soft);
}

.about-wordmark::after {
	position: absolute;
	z-index: 1;
	inset: 0;
	background: linear-gradient(180deg, rgba(9, 39, 68, 0.02) 35%, rgba(9, 39, 68, 0.76) 100%);
	content: "";
}

.about-wordmark img {
	position: absolute;
	z-index: 0;
	inset: 0;
	width: 100%;
	height: 100%;
	object-fit: cover;
}

.about-wordmark span {
	position: relative;
	z-index: 2;
	padding: 1.5rem;
	color: #ffffff;
	font-size: clamp(2rem, 6vw, 4rem);
	font-weight: 850;
	letter-spacing: 0.08em;
	line-height: 1;
	text-shadow: 0 0.15rem 1rem rgba(9, 39, 68, 0.35);
}

.content-note {
	padding-left: 1rem;
	border-left: 3px solid var(--color-brand-accent);
	color: var(--color-muted);
	font-size: 0.9rem;
}

.section--contact {
	background: var(--color-primary);
	color: #ffffff;
}

.contact-panel {
	display: grid;
	grid-template-columns: minmax(0, 1.25fr) minmax(16rem, 0.75fr);
	align-items: center;
	gap: clamp(2rem, 7vw, 6rem);
}

.contact-panel h2 {
	margin: 0;
	font-size: clamp(1.8rem, 4vw, 3.25rem);
	line-height: 1.15;
}

.contact-panel__details {
	padding: 1.5rem;
	background: rgba(255, 255, 255, 0.1);
	border: 1px solid rgba(255, 255, 255, 0.3);
	border-radius: var(--radius-medium);
	font-style: normal;
}

.contact-panel__details a {
	color: #ffffff;
	font-weight: 700;
}

.contact-panel__details a:hover {
	color: #ffffff;
	text-decoration-thickness: 2px;
}

.contact-panel__details p {
	margin-block: 0;
	padding-block: 0.75rem;
	border-bottom: 1px solid rgba(255, 255, 255, 0.25);
}

.contact-panel__details p:last-child {
	border-bottom: 0;
}

.site-footer {
	background: var(--color-primary-dark);
	color: #cbd5df;
}

.site-footer__inner {
	display: grid;
	grid-template-columns: minmax(0, 1.2fr) minmax(14rem, 1fr) minmax(9rem, 0.6fr);
	gap: clamp(2rem, 6vw, 5rem);
	padding-block: 3rem;
}

.site-footer__title,
.site-footer__heading {
	margin-block: 0 0.75rem;
	color: #ffffff;
	font-size: 1rem;
}

.site-footer__title {
	font-size: 1.35rem;
	font-weight: 800;
}

.site-footer__wordmark-en,
.site-footer__contact p {
	margin-block: 0;
}

.site-footer__wordmark-en {
	color: #ffffff;
	font-size: 0.9rem;
}

.site-footer__contact {
	font-style: normal;
}

.site-footer__contact p + p {
	margin-top: 0.45rem;
}

.site-footer a {
	color: #ffffff;
}

.site-footer a:hover {
	color: #ffffff;
	text-decoration-thickness: 2px;
}

.site-footer__list {
	padding: 0;
	margin: 0;
	list-style: none;
}

.site-footer__list li + li {
	margin-top: 0.5rem;
}

@media (max-width: 64rem) {
	.site-footer__inner {
		grid-template-columns: repeat(2, minmax(0, 1fr));
	}

	.site-footer__navigation {
		grid-column: 1 / -1;
	}
}

@media (max-width: 52rem) {
	.site-header__inner {
		position: relative;
		flex-wrap: wrap;
		min-height: 4.5rem;
		padding-block: 0.75rem;
	}

	.menu-toggle:not([hidden]) {
		display: inline-flex;
	}

	.primary-navigation {
		width: 100%;
		padding-bottom: 0.75rem;
	}

	.primary-menu {
		display: grid;
		gap: 0;
		border-top: 1px solid var(--color-line);
	}

	.primary-menu a {
		width: 100%;
		min-height: 3.25rem;
		border-bottom: 1px solid var(--color-line);
	}

	.hero__inner,
	.split-layout,
	.split-layout--reverse,
	.contact-panel,
	.site-footer__inner {
		grid-template-columns: 1fr;
	}

	.site-footer__navigation {
		grid-column: auto;
	}

	.hero__inner {
		min-height: auto;
		padding-block: 4.5rem;
	}

	.hero__aside {
		max-width: 34rem;
		justify-self: start;
	}

}

@media (max-width: 38rem) {
	.site-shell,
	.site-header__inner,
	.site-footer__inner {
		width: min(100% - 1.25rem, var(--site-width));
	}

	.menu-toggle__label {
		position: absolute;
		width: 1px;
		height: 1px;
		overflow: hidden;
		clip: rect(0, 0, 0, 0);
	}

	.button-group,
	.button {
		width: 100%;
	}

	.service-grid {
		grid-template-columns: 1fr;
	}

	.about-wordmark {
		min-height: 15rem;
	}
}

@media (prefers-reduced-motion: reduce) {
	html {
		scroll-behavior: auto;
	}

	*,
	*::before,
	*::after {
		scroll-behavior: auto !important;
		transition-duration: 0.01ms !important;
	}
}