.footer{background-color:var(--brand-charcoal);color:var(--brand-canvas);padding:var(--spacing-4xl) 0 var(--spacing-xl)}.footer__grid{display:grid;grid-template-columns:1.5fr repeat(5,minmax(0,1fr));gap:var(--spacing-2xl);margin-bottom:var(--spacing-2xl)}.footer__brand p{color:var(--brand-stone);margin-top:var(--spacing-md)}.footer__logo{width:96px;height:auto}.footer__links{display:flex;flex-direction:column;gap:var(--spacing-sm)}.footer__links h2{font-size:var(--font-size-sm);text-transform:uppercase;letter-spacing:.1em;color:var(--brand-stone);margin-bottom:var(--spacing-sm)}.footer__links a{color:var(--brand-canvas);font-size:var(--font-size-sm)}.footer__links a:hover{color:var(--brand-canvas);text-decoration:underline}.footer__bottom{border-top:1px solid var(--brand-gray);padding-top:var(--spacing-xl);display:flex;align-items:center;justify-content:space-between;gap:var(--spacing-md)}.footer__bottom p{color:var(--brand-stone);font-size:var(--font-size-sm);margin:0}.footer__bottom-right{display:flex;align-items:center;gap:var(--spacing-xl)}.footer__soc-badge{color:var(--brand-canvas);font-size:var(--font-size-sm);white-space:nowrap}.footer__soc-badge:hover{color:var(--brand-canvas);text-decoration:underline}.footer__aicpa-seal{display:inline-flex;flex-shrink:0}.footer__aicpa-seal img{height:40px;width:auto}.footer__cookie-settings{color:var(--brand-canvas);font-size:var(--font-size-sm)}.footer__cookie-settings:hover{color:var(--brand-canvas);text-decoration:underline}@media (max-width:768px){.footer__grid{grid-template-columns:1fr 1fr;gap:var(--spacing-xl)}.footer__brand{grid-column:span 2}}@media (max-width:480px){.footer__grid{grid-template-columns:1fr}.footer__brand{grid-column:span 1}.footer__bottom{flex-direction:column;align-items:center;text-align:center}.footer__bottom-right{flex-direction:column;gap:var(--spacing-md)}}.header-utility{background:var(--color-canvas);color:var(--color-charcoal);font-size:var(--font-size-xs)}.header-utility__container{display:flex;align-items:center;justify-content:flex-end;gap:var(--spacing-lg);padding-block:var(--spacing-xs)}.header-utility__link{display:inline-flex;align-items:center;gap:var(--spacing-xs);font-family:var(--font-family);font-weight:400;color:inherit;white-space:nowrap}.header-utility__link:hover,.header-utility__link[aria-current=page]{color:var(--color-link)}.header-utility :focus-visible{outline-color:var(--color-text-primary)}.header-utility__icon{display:block;width:1em;height:1em;flex:0 0 auto;transform:translateY(-.1em);background:currentColor;mask:var(--utility-icon) center /contain no-repeat;-webkit-mask:var(--utility-icon) center /contain no-repeat}.header-utility__icon--book{--utility-icon:url(/images/icons/book.svg)}.header-utility__icon--newspaper{--utility-icon:url(/images/icons/newspaper.svg)}.header-utility__icon--info{--utility-icon:url(/images/icons/info.svg)}.header-utility__icon--sign-in{--utility-icon:url(/images/icons/sign-in.svg)}.header{--header-height:5rem;position:sticky;top:0;z-index:100;background-color:color-mix(in srgb,var(--brand-off-white) 94%,transparent);border-bottom:1px solid var(--color-border);box-shadow:0 8px 28px color-mix(in srgb,var(--brand-charcoal) 8%,transparent);backdrop-filter:blur(18px)}@media (prefers-color-scheme:dark){.header{background-color:color-mix(in srgb,var(--brand-charcoal) 72%,var(--brand-azure-dark));border-bottom-color:color-mix(in srgb,var(--brand-stone) 14%,transparent);box-shadow:0 10px 30px color-mix(in srgb,var(--brand-charcoal) 32%,transparent)}}.header :focus-visible{outline-color:var(--color-text-primary)}.header__container{display:flex;align-items:center;justify-content:space-between;gap:var(--spacing-lg);height:var(--header-height)}.header__logo{display:flex;align-items:center;flex:0 0 auto}.header__logo img{display:block;width:108px;height:auto;max-width:none}.header__nav{display:flex;align-items:center;gap:var(--spacing-lg)}.header__link{font-weight:400;color:var(--color-text-primary);transition:color var(--transition-fast);padding:.35rem 0}.header__link,.header__nav .btn{flex-shrink:0;white-space:nowrap}.header__link.active,.header__link:hover{color:var(--color-link)}.btn--coral,.btn--coral:hover{color:var(--brand-off-white)}.header__mobile-menu{display:none}.header__group{position:relative}.header__group>summary{cursor:pointer;list-style:none}.header__group>summary::-webkit-details-marker,.header__menu-toggle::-webkit-details-marker{display:none}.header__dropdown{position:absolute;inset-block-start:100%;inset-inline-start:0;min-inline-size:18rem;display:flex;flex-direction:column;gap:var(--spacing-sm);padding:var(--spacing-lg);background:var(--color-surface);border:1px solid var(--color-border);border-radius:var(--radius-sm);box-shadow:var(--shadow-lg)}.header__group:not([open])>.header__dropdown,.header__mobile-menu:not([open])>.header__mobile-panel{display:none}.header__dropdown a{color:var(--color-text-primary);padding-block:var(--spacing-xs)}.header__dropdown a:hover,.header__dropdown a[aria-current=page]{color:var(--color-link)}.header__menu-toggle{display:flex;flex-direction:column;gap:var(--spacing-xs);cursor:pointer;list-style:none;padding:var(--spacing-sm)}.header__menu-toggle span{display:block;width:24px;height:2px;background-color:var(--color-text-primary)}@media (max-width:992px){.header-utility,.header__nav--desktop{display:none}.header__mobile-menu{display:block}.header__mobile-panel{position:fixed;top:var(--header-height);left:0;right:0;max-height:calc(100dvh - var(--header-height));background-color:var(--color-surface);border-top:1px solid var(--color-border);overflow-y:auto;padding:var(--spacing-xl);z-index:101}.header__nav--mobile{flex-direction:column;align-items:stretch;gap:var(--spacing-lg)}.header-utility--mobile{display:flex;flex-direction:column;align-items:flex-start;gap:var(--spacing-lg);margin-top:var(--spacing-xl);padding:var(--spacing-lg);border-radius:var(--radius-sm);font-size:var(--font-size-base)}.header__dropdown{position:static;min-inline-size:0;margin-top:var(--spacing-sm);box-shadow:none}.header__link{font-size:var(--font-size-lg)}}