/* Aylat Aljanoob: shared editorial design and motion tokens. */
:root{--primary:#132b40;--primary-2:#214760;--secondary:#006eaf;--secondary-2:#82c2e7;--bg:#f5f3ed;--fg:#132b40;--muted:#5c6870;--muted-bg:#e9ece9;--border:#d4d7d3;--white:#fff;--radius:0;--shadow:none;--ease:cubic-bezier(.22,1,.36,1);--micro:180ms;--ui:320ms;--cinema:800ms;--body:'DM Sans',sans-serif;--display:'Playfair Display',Georgia,serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:var(--bg);color:var(--fg);font-family:var(--body);font-size:15px;line-height:1.7;-webkit-font-smoothing:antialiased}html[lang=ar]{--body:'Cairo',sans-serif;--display:'Noto Naskh Arabic',serif}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}button,a{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:default}img{display:block;max-width:100%;height:auto}h1,h2,h3,p,figure{margin-top:0}h1,h2,h3{font-weight:400;line-height:1.16}h1,h2{font-family:var(--display)}button{color:inherit}::selection{background:#007acc;color:#fff}:focus-visible{outline:3px solid var(--secondary);outline-offset:5px}a,button,summary{touch-action:manipulation}[hidden]{display:none!important}.container{width:min(1320px,calc(100% - 112px));margin-inline:auto}[data-en]{display:none}html[lang=en] [data-en]{display:inline}html[lang=en] [data-ar]{display:none}[data-en].block,[data-ar].block{display:none}html[lang=ar] [data-ar].block,html[lang=en] [data-en].block{display:block}.skip-link{position:fixed;inset-block-start:12px;inset-inline-start:20px;z-index:300;padding:12px 20px;background:white;transform:translateY(-180%)}.skip-link:focus{transform:none}.eyebrow{display:inline-flex;gap:12px;align-items:center;font-size:10px;font-weight:600;letter-spacing:.17em;line-height:1.6;text-transform:uppercase}.light{color:#e7edf0}html[lang=ar] .eyebrow{letter-spacing:0;font-size:12px}.blue-dot{display:inline-block;width:6px;height:6px;border-radius:50%;background:#70bce8;flex-shrink:0}.site-header{position:sticky;top:0;z-index:80;background:rgba(245,243,237,.97);border-bottom:1px solid var(--border)}.header-inner{height:94px;display:flex;justify-content:space-between;align-items:center;gap:28px;transition:height var(--ui) var(--ease)}.scrolled .header-inner{height:76px}.brand{display:flex;align-items:center;gap:14px}.brand img{width:60px;height:60px;object-fit:contain;mix-blend-mode:multiply}.brand-name{font-size:16px;letter-spacing:.045em;white-space:nowrap;font-family:var(--display);font-weight:500}.brand-name small{display:block;font:8px var(--body);letter-spacing:.15em;margin-top:7px}html[lang=ar] .brand-name{font-size:24px;letter-spacing:0}html[lang=ar] .brand-name small{font-size:9px;letter-spacing:0}.desktop-nav{display:flex;gap:32px;align-items:center;font-size:12px}.desktop-nav a{position:relative;padding-block:8px}.desktop-nav a::after,.text-link::after{content:'';position:absolute;bottom:0;inset-inline-start:0;width:100%;height:1px;background:currentColor;transform:scaleX(0);transform-origin:inline-start;transition:transform var(--ui) var(--ease)}.desktop-nav a:hover::after,.desktop-nav a[aria-current]::after,.text-link:hover::after{transform:scaleX(1)}.header-actions{display:flex;gap:24px;align-items:center;font-size:11px}.header-book{display:flex;gap:20px;padding:9px 0;border-bottom:1px solid var(--primary)}.header-book span[aria-hidden]{font-size:18px}.language-button,.menu-button,.menu-close{border:0;background:transparent;padding:10px 0;min-height:44px}.language-button{border-inline-start:1px solid var(--border);padding-inline-start:22px}.menu-button{display:flex;gap:12px;align-items:center}.menu-lines{display:block;width:20px;height:7px;border-top:1px solid;border-bottom:1px solid}.menu-dialog{width:100%;max-width:none;max-height:100dvh;height:100dvh;border:0;margin:0;background:var(--primary);color:var(--bg);padding:40px 7vw}.menu-dialog::backdrop{background:#132b40}.menu-dialog[open]{display:flex;flex-direction:column}.menu-top{display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid #ffffff35;padding-bottom:26px}.menu-columns{display:grid;grid-template-columns:1.5fr 1fr;gap:50px;align-items:center;flex:1}.menu-primary,.menu-secondary{display:flex;flex-direction:column;gap:20px}.menu-primary a{font:clamp(28px,4vw,60px)/1.35 var(--display)}.menu-primary a:hover{color:#9bcde9}.menu-secondary .eyebrow{color:#a2c3d6;margin-bottom:15px}.menu-close{font-size:14px}.menu-open{overflow:hidden}.btn{display:inline-flex;align-items:center;justify-content:space-between;gap:30px;padding:16px 24px;min-height:52px;border:1px solid transparent;border-radius:0;font-size:12px;font-weight:500;line-height:1.6;transition:background var(--ui),color var(--ui),transform var(--ui);white-space:normal}.btn:hover{transform:translateY(-2px)}.btn-light{background:var(--bg);color:var(--primary)}.btn-light:hover{background:#cde3ee}.btn-primary,.btn-gold{background:var(--primary);color:white}.btn-primary:hover,.btn-gold:hover{background:var(--secondary)}.btn-outline{background:transparent;border-color:var(--border);color:var(--primary)}.btn-outline:hover{border-color:var(--primary);background:#e6e9e5}.btn-outline-light{border-color:#ffffff70;color:white;background:transparent}.btn-block{width:100%;justify-content:center}.btn-lg{padding:18px 30px}.text-link{position:relative;display:inline-flex;align-items:center;gap:26px;font-size:12px;font-weight:500;padding-block:5px;border-bottom:1px solid #99a6ae}.circle-link{display:grid;place-items:center;border:1px solid currentColor;border-radius:50%;width:96px;height:96px;font-family:Arial,sans-serif;font-size:42px;transition:background var(--ui),color var(--ui),transform var(--ui)}.circle-link:hover{background:var(--primary);color:white;transform:rotate(8deg)}
/* The opening photograph is the only large scroll-driven movement. */
.opening{height:125svh;padding:0;background:var(--primary)}.opening-sticky{height:calc(100svh - 94px);min-height:620px;max-height:980px;position:sticky;top:76px;overflow:hidden;color:white}.hero-picture,.hero-picture img,.hero-shade,.hero-guides{position:absolute;inset:0;width:100%;height:100%}.hero-picture{transform:scale(var(--hero-scale,1));will-change:transform}.hero-picture img{object-fit:cover;object-position:center}.hero-shade{background:linear-gradient(90deg,rgba(10,27,39,.28),transparent 78%)}html[dir=rtl] .hero-picture img{transform:scaleX(-1)}html[dir=rtl] .hero-shade{background:linear-gradient(-90deg,rgba(10,27,39,.35),transparent 80%)}.hero-guides{inset-inline:56px;width:auto;border-inline:1px solid #ffffff10;pointer-events:none}.hero-content{position:relative;z-index:2;padding-top:clamp(90px,12vh,160px);transform:translateY(var(--hero-y,0px));opacity:var(--hero-opacity,1)}.hero-content .eyebrow{margin-bottom:36px}.hero-content h1{font-size:clamp(56px,6.6vw,104px);letter-spacing:-.045em;line-height:1.07;margin-bottom:30px;max-width:850px}.hero-content h1 em{font-weight:400;color:#b3d8ed}.hero-description{font-size:14px;color:#d0d6d7;line-height:1.8;margin-bottom:32px}.hero-content .btn{min-width:246px}.hero-content .btn span[aria-hidden]{font-size:23px}html[lang=ar] .hero-content h1{font-size:clamp(62px,6.8vw,105px);letter-spacing:-.025em;line-height:1.28}html[lang=ar] .hero-description{font-size:16px}.hero-bottom{position:absolute;bottom:32px;inset-inline-start:0;inset-inline-end:0;display:flex;align-items:center;justify-content:space-between;font-size:10px;color:#ced5d6}.scroll-link{display:flex;align-items:center;gap:14px;letter-spacing:.13em}.scroll-line{display:block;width:1px;height:30px;background:#cce1ec}.scene-index{letter-spacing:.14em}.hero-caption{font-size:11px}.scene{padding-block:106px}.scene-label{display:flex;justify-content:space-between;align-items:center;margin-bottom:52px;gap:20px}.little-cross{font-size:23px;font-weight:300}.display{font-size:clamp(38px,4.2vw,66px);line-height:1.17;letter-spacing:-.035em}.display em{font-weight:400;color:#637d88}.intro-grid{display:grid;grid-template-columns:1.45fr 1fr;gap:8vw;align-items:center}.intro-copy p{color:var(--muted);font-size:16px;line-height:1.9;max-width:440px}.proof-strip{display:grid;grid-template-columns:1fr 1fr 1fr 1.2fr;margin-top:76px;border-top:1px solid var(--border);padding-top:36px;gap:24px}.proof-strip>div{border-inline-end:1px solid var(--border);padding-inline-end:24px}.proof-strip>div:last-child{border:0}.proof-strip strong{display:block;font:52px/1.2 var(--display);letter-spacing:-.04em;margin-bottom:10px;direction:ltr;text-align:start}.proof-strip strong span{font-size:27px;color:var(--secondary)}.proof-strip>div>span{font-size:11px;color:var(--muted)}.proof-strip .proof-note{align-self:center;line-height:1.8}.proof-strip .proof-note>span{font-size:16px}.expertise{background:#ebece7}.expertise-grid{display:grid;grid-template-columns:1fr 1fr;gap:9vw;align-items:start}.expertise-image{position:sticky;top:120px;aspect-ratio:4/5;overflow:hidden}.expertise-image img{width:100%;height:100%;object-fit:cover;object-position:79% center;transform:scale(1.02)}.image-note{position:absolute;inset:0;display:flex;align-items:flex-end;justify-content:space-between;padding:35px;background:linear-gradient(transparent 60%,#071d31b0);color:white;font:30px/1.25 var(--display)}.image-note>span:last-child{font:30px Arial}.expertise-list>.display{margin-bottom:38px}.service{border-top:1px solid #bdc7c7}.service:last-child{border-bottom:1px solid #bdc7c7}.service summary{cursor:pointer;display:flex;align-items:center;gap:18px;padding:24px 0;list-style:none}.service summary::-webkit-details-marker{display:none}.service-number{font-size:10px;color:#607582;align-self:center}.service h3{font-size:19px;line-height:1.4;margin:0;flex:1}.plus{width:12px;height:12px;position:relative}.plus::before,.plus::after{content:'';position:absolute;top:5px;width:12px;height:1px;background:currentColor}.plus::after{transform:rotate(90deg);transition:transform var(--ui)}details[open] .plus::after{transform:rotate(0)}.service-content{padding:0 0 28px 33px;color:#526575;font-size:13px;line-height:1.85}.service-content p{margin-bottom:16px}html[dir=rtl] .service-content{padding-inline:33px 0}.confidence{background:var(--primary);color:#f4f3ed}.confidence-grid{display:grid;grid-template-columns:1.6fr 1fr;gap:10vw;align-items:center}.confidence .display em{color:#9ac8e1}.confidence-copy{max-width:610px;color:#c0ccd4;font-size:15px;line-height:1.9;margin-block:30px}.credentials{display:flex;flex-wrap:wrap;gap:0;margin:36px 0}.credentials span{padding:0 20px;border-inline-end:1px solid #577184;font-size:12px;letter-spacing:.05em;line-height:1.7}.credentials span:first-child{padding-inline-start:0}.credentials span:last-child{border:0}.founder-figure{margin:0}.founder-figure img{width:100%;height:360px;object-fit:cover;object-position:50% 20%;filter:saturate(.6)}.founder-figure figcaption{padding:20px 0;border-bottom:1px solid #ffffff30;font-size:11px;color:#bdccd4}.founder-figure figcaption strong{display:block;font-size:15px;color:var(--bg);font-weight:400;margin-bottom:5px}.systems-grid{display:grid;grid-template-columns:1.1fr 1fr;gap:10vw;align-items:center}.systems-grid p{color:var(--muted);max-width:450px;font-size:15px}.ledger-art{padding:30px 34px;border:1px solid var(--border);background:#efeee7;transform:perspective(1000px) rotateY(-5deg);box-shadow:22px 22px 0 #e9e8e1}.ledger-head{display:flex;justify-content:space-between;align-items:center;border-bottom:2px solid var(--primary);padding:10px 0 26px;font-size:28px;letter-spacing:.09em}.ledger-row{display:flex;align-items:center;gap:25px;border-bottom:1px solid var(--border);padding:26px 0;font-size:12px}.ledger-row>span:first-child{font-size:10px;color:#536979}.ledger-row>span:last-child{margin-inline-start:auto;color:var(--secondary)}.ledger-foot{display:flex;gap:20px;justify-content:space-between;align-items:center;font-size:10px;color:var(--muted);padding-top:26px}.approach{padding-top:0}.approach-grid{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--border)}.approach-grid>a{padding:36px;border-inline-end:1px solid var(--border);transition:background var(--ui)}.approach-grid>a:first-child{padding-inline-start:0}.approach-grid>a:last-child{border:0}.approach-grid>a:hover{background:#e9ece8}.step-number{font-size:11px;color:var(--secondary)}.approach-grid h3{font:30px var(--display);margin:30px 0 14px}.approach-grid p{font-size:13px;color:var(--muted);max-width:280px}.approach-grid>a>span:last-child{font-size:25px}.conversation{background:#dfeaf0}.conversation .display em{color:#285f82}.conversation-grid{display:flex;align-items:center;justify-content:space-between;gap:40px}.conversation-grid h2{margin-bottom:40px}.conversation .circle-link{width:116px;height:116px;flex-shrink:0}.conversation-bottom{display:flex;align-items:center;justify-content:space-between;gap:25px;border-top:1px solid #b5c8d1;padding-top:30px;font-size:12px}.site-footer{background:#f5f3ed;padding:64px 0 0}.footer-top{display:flex;align-items:center;justify-content:space-between;gap:30px;padding-bottom:48px;border-bottom:1px solid var(--border)}.footer-wordmark{font:36px/1.2 var(--display)}.footer-wordmark>span{display:block;font:12px/1.8 var(--body);color:var(--muted);margin-top:14px}.footer-top .circle-link{width:60px;height:60px;font-size:26px}.footer-grid{display:grid;grid-template-columns:1.3fr .75fr 1fr 1.2fr;gap:48px;margin:44px 0 65px;font-size:11px;line-height:1.9}.footer-grid .eyebrow{margin-bottom:15px}.footer-grid nav,.footer-contact{display:flex;flex-direction:column;gap:9px}.footer-grid a:hover{color:var(--secondary)}.footer-contact>a{overflow-wrap:anywhere}.social-links{display:flex;gap:20px;margin-top:15px}.footer-bottom{padding:22px 0;border-top:1px solid var(--border);display:flex;justify-content:space-between;gap:24px;font-size:9px;color:var(--muted)}.footer-bottom>span:nth-child(2){letter-spacing:.12em}
/* Shared inner-page components retain the original business forms and tools. */
.inner-page main>section{padding:78px 0}.page-hero{background:#e7e9e3;padding:86px 0 70px!important;border-bottom:1px solid var(--border);position:relative;overflow:hidden;text-align:start}.page-hero::after{content:'+';position:absolute;inset-inline-end:6%;bottom:24px;color:#b3bfbe;font:160px/1 Georgia;pointer-events:none}.page-hero h1{font-size:clamp(42px,5vw,74px);max-width:1000px;margin:20px 0}.page-hero p{font-size:16px;color:var(--muted);max-width:690px}.page-hero .icon-badge{display:none}.section-title{font-size:36px;margin-bottom:20px}.section-desc{max-width:700px;color:var(--muted);margin-bottom:36px}.grid{display:grid;gap:26px}.grid-2{grid-template-columns:repeat(2,minmax(0,1fr))}.grid-3{grid-template-columns:repeat(3,minmax(0,1fr))}.card{padding:30px 0;border-top:1px solid var(--border);border-radius:0;box-shadow:none!important;background:transparent;min-width:0}.card h3{font-size:22px;color:var(--primary);line-height:1.5;margin-bottom:15px}.card p{color:var(--muted);font-size:14px}.card-icon{display:none}.badge,.cat{display:inline-block;font-size:10px;color:var(--secondary);letter-spacing:.1em;text-transform:uppercase;margin-bottom:18px}.bullet-list{padding-inline-start:20px;color:#52616d;font-size:13px;line-height:1.9;margin-bottom:24px}.bullet-list li{padding-inline-start:4px;margin:5px 0}.card-dark{padding:30px;background:var(--primary);color:white}.card-dark h3,.card-dark p{color:white}.section-muted{background:#ebece7}.section-primary{background:var(--primary);color:white}.section-primary p{color:#d0dce4}.cta-banner{padding:55px;background:var(--primary);color:white}.cta-banner h2{font-size:38px}.cta-banner p{max-width:720px;font-size:15px;color:#d0dce4}.cta-banner .btn{background:#f5f3ed;color:var(--primary)}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:24px}.form-group{margin-bottom:24px}.form-group label{display:block;font-size:12px;font-weight:600;margin-bottom:9px}.form-group input,.form-group select,.form-group textarea{width:100%;min-height:50px;padding:12px 14px;background:#fffefa;border:1px solid #b5c0c4;border-radius:0;font-size:14px;color:var(--primary)}.form-group textarea{resize:vertical}.form-group input[type=tel],.form-group input[type=email]{direction:ltr}.success-box{display:none;padding:20px;background:#e2ede3;color:#235533;border:1px solid #acc4b0;line-height:1.8;margin-bottom:25px;font-size:13px}.success-box.show{display:block}.success-box a{text-decoration:underline}.note{color:var(--muted);font-size:12px}.error-box{display:none}.tabs{display:flex;flex-wrap:wrap;border-bottom:1px solid var(--border);margin-bottom:35px;gap:8px}.tab-btn{padding:14px 20px;border:0;border-bottom:2px solid transparent;background:transparent;font-size:13px}.tab-btn.active{border-bottom-color:var(--secondary);color:var(--secondary)}.tab-panel{display:none}.tab-panel.active{display:block}.req-options{display:flex;gap:12px;flex-wrap:wrap}.req-options .btn{justify-content:start}.req-step .req-q{font-size:19px;font-weight:500}.req-item{display:flex;align-items:start;gap:16px;padding:14px 0;border-bottom:1px solid var(--border);font-size:14px}.req-num{font-size:12px;color:var(--secondary);min-width:25px}.about-grid{display:grid;grid-template-columns:.8fr 1.6fr;gap:70px;align-items:center}.about-photo-col{background:#e6e8e0;padding:35px}.founder-photo{width:100%;max-height:460px;object-fit:cover;object-position:top}.about-content-col{padding:0}.about-content-col h2{font-size:44px}.about-content-col .badge{margin-inline-end:12px}.post-card{position:relative;padding:30px 26px 35px 0;border-top:1px solid var(--border)}.post-card .date{font-size:11px;color:var(--muted)}.page-services .grid-3{grid-template-columns:repeat(2,minmax(0,1fr));gap:42px 80px}.page-services .card h3{font:34px/1.4 var(--display)}.page-services .card .btn{padding:10px 0;border:0;border-bottom:1px solid var(--primary);background:transparent;color:var(--primary)}.page-about .grid-2 .card{padding-inline-end:35px}.page-book form,.page-contact form{border-top:1px solid var(--border);padding-top:30px}.form-help{font-size:12px;color:var(--muted);margin:18px 0}.page-tools .grid{gap:65px}.page-tools .card h3{font:32px/1.4 var(--display)}.tax-table{border-collapse:collapse;width:100%;font-size:13px}.tax-table td,.tax-table th{border-bottom:1px solid var(--border);padding:12px;text-align:start}.tax-table th{background:var(--primary);color:white}.reveal{opacity:1;transform:none}.motion-ready .reveal.pending{opacity:0;transform:translateY(22px)}.motion-ready .reveal{transition:opacity var(--cinema) var(--ease),transform var(--cinema) var(--ease)}.reading-progress{position:fixed;z-index:90;top:0;inset-inline-start:0;height:2px;background:var(--secondary);width:100%;transform:scaleX(var(--progress,0));transform-origin:left;pointer-events:none}html[dir=rtl] .reading-progress{transform-origin:right}html[lang=ar] .display{line-height:1.4;letter-spacing:-.02em}html[lang=ar] .service h3{font-size:18px}html[lang=ar] .footer-grid{font-size:12px}html[lang=ar] .brand-name>span{line-height:1}html[lang=ar] .confidence-copy,html[lang=ar] .intro-copy p{line-height:2}html[lang=ar] .hero-content .btn{font-size:13px}
/* Financial-practice art direction: accounting rules, review marks and document hierarchy. */
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