:root {
  color-scheme: light;
  --ink: #242424;
  --muted: #665e5e;
  --line: #e7e1e1;
  --paper: #f8f5f5;
  --surface: #ffffff;
  --body-bg: #ffffff;
  --white: #ffffff;
  --navy: #363030;
  --blue: #63292d;
  --green: #63292d;
  --gold: #c17b7e;
  --soft-green: #f4eeee;
  --soft-blue: #f1e7e7;
  --shadow: 0 18px 45px rgba(36, 36, 36, 0.14);
  --radius: 8px;
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  color: var(--ink);
}

:root[data-theme="dark"] {
  color-scheme: dark;
  --ink: #f8f1f1;
  --muted: #c9b9ba;
  --line: #4a383a;
  --paper: #1a1516;
  --surface: #241d1f;
  --body-bg: #141011;
  --navy: #1d1718;
  --blue: #dda0a3;
  --green: #8f3b40;
  --gold: #e2b3b5;
  --soft-green: #2e2224;
  --soft-blue: #312427;
  --shadow: 0 18px 45px rgba(0, 0, 0, 0.35);
}

@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    color-scheme: dark;
    --ink: #f8f1f1;
    --muted: #c9b9ba;
    --line: #4a383a;
    --paper: #1a1516;
    --surface: #241d1f;
    --body-bg: #141011;
    --navy: #1d1718;
    --blue: #dda0a3;
    --green: #8f3b40;
    --gold: #e2b3b5;
    --soft-green: #2e2224;
    --soft-blue: #312427;
    --shadow: 0 18px 45px rgba(0, 0, 0, 0.35);
  }
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  background: var(--body-bg);
  color: var(--ink);
  line-height: 1.6;
}

body.menu-open {
  overflow: hidden;
}

a {
  color: inherit;
  text-decoration: none;
}

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

.skip-link {
  position: absolute;
  left: 1rem;
  top: -4rem;
  z-index: 20;
  background: var(--navy);
  color: var(--white);
  padding: 0.65rem 1rem;
  border-radius: var(--radius);
}

.skip-link:focus {
  top: 1rem;
}

.topbar {
  background: var(--navy);
  color: var(--white);
  font-size: 0.92rem;
}

.topbar__inner,
.nav__inner,
.section__inner,
.footer__inner {
  width: min(1160px, calc(100% - 32px));
  margin: 0 auto;
}

.topbar__inner {
  min-height: 42px;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 1rem;
}

.topbar__links {
  display: flex;
  gap: 1rem;
  align-items: center;
  flex-wrap: wrap;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 15;
  background: var(--surface);
  background: color-mix(in srgb, var(--surface) 94%, transparent);
  backdrop-filter: blur(14px);
  border-bottom: 1px solid rgba(231, 225, 225, 0.92);
}

.nav__inner {
  min-height: 78px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
}

.brand {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  font-weight: 800;
  letter-spacing: 0;
}

.brand__mark {
  width: 44px;
  height: 44px;
  border-radius: var(--radius);
  display: grid;
  place-items: center;
  background: linear-gradient(135deg, var(--blue), var(--gold));
  color: var(--white);
  font-size: 1.15rem;
  font-weight: 900;
}

.brand__name {
  display: block;
  font-size: 1rem;
  line-height: 1.1;
}

.brand__tagline {
  display: block;
  color: var(--muted);
  font-size: 0.78rem;
  font-weight: 700;
  margin-top: 0.18rem;
}

.nav__links {
  display: flex;
  align-items: center;
  gap: 1.25rem;
  color: var(--ink);
  font-weight: 700;
  font-size: 0.94rem;
}

.nav__tools {
  display: inline-flex;
  align-items: center;
  gap: 0.45rem;
}

.control-button {
  min-width: 44px;
  height: 44px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
  color: var(--ink);
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.35rem;
  font: inherit;
  font-size: 0.78rem;
  font-weight: 900;
  cursor: pointer;
}

.control-button:hover {
  border-color: var(--blue);
  color: var(--blue);
}

.theme-toggle__icon {
  width: 16px;
  height: 16px;
  border: 2px solid currentColor;
  border-radius: 50%;
  display: inline-block;
  position: relative;
}

.theme-toggle__icon::after {
  content: "";
  position: absolute;
  inset: 3px;
  border-radius: 50%;
  background: currentColor;
  opacity: 0.22;
}

.theme-toggle[data-mode="dark"] .theme-toggle__icon::after {
  inset: -2px 5px -2px -2px;
  background: var(--surface);
  opacity: 1;
}

.theme-toggle[data-mode="light"] .theme-toggle__icon::before {
  content: "";
  position: absolute;
  inset: -6px;
  border-radius: 50%;
  border: 1px solid currentColor;
  opacity: 0.25;
}

.nav__links a {
  padding: 0.5rem 0;
  border-bottom: 2px solid transparent;
}

.nav__links a:hover,
.nav__links a[aria-current="page"] {
  color: var(--blue);
  border-color: var(--blue);
}

.menu-button {
  display: none;
  width: 44px;
  height: 44px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
  color: var(--ink);
  align-items: center;
  justify-content: center;
}

.menu-button span,
.menu-button::before,
.menu-button::after {
  content: "";
  width: 18px;
  height: 2px;
  background: currentColor;
  display: block;
  position: absolute;
  transition: transform 180ms ease, opacity 180ms ease;
}

.menu-button span {
  transform: translateY(0);
}

.menu-button::before {
  transform: translateY(-6px);
}

.menu-button::after {
  transform: translateY(6px);
}

.menu-button[aria-expanded="true"] span {
  opacity: 0;
}

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

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

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.45rem;
  min-height: 44px;
  padding: 0.75rem 1rem;
  border-radius: var(--radius);
  border: 1px solid transparent;
  font-weight: 800;
  line-height: 1.2;
  cursor: pointer;
}

.button--primary {
  background: var(--green);
  color: var(--white);
  box-shadow: 0 10px 25px rgba(99, 41, 45, 0.24);
}

.button--primary:hover {
  background: #4f2024;
}

.button--secondary {
  background: var(--surface);
  color: var(--navy);
  border-color: var(--line);
}

.button--dark {
  background: var(--navy);
  color: var(--white);
}

.hero {
  min-height: calc(100vh - 120px);
  display: grid;
  align-items: end;
  background:
    linear-gradient(90deg, rgba(36, 36, 36, 0.9) 0%, rgba(54, 48, 48, 0.76) 39%, rgba(99, 41, 45, 0.18) 75%),
    url("caruso-accounting-consultation.png") center right / cover no-repeat;
  color: var(--white);
}

.hero__inner {
  width: min(1160px, calc(100% - 32px));
  margin: 0 auto;
  padding: 6rem 0 4rem;
}

.eyebrow {
  margin: 0 0 0.9rem;
  color: var(--gold);
  font-size: 0.78rem;
  font-weight: 900;
  letter-spacing: 0.12em;
  text-transform: uppercase;
}

.hero h1,
.page-hero h1 {
  max-width: 760px;
  margin: 0;
  font-size: clamp(2.45rem, 6vw, 5.2rem);
  line-height: 0.98;
  letter-spacing: 0;
}

.hero__copy {
  max-width: 690px;
  margin: 1.25rem 0 0;
  font-size: clamp(1.05rem, 2vw, 1.3rem);
  color: rgba(255, 255, 255, 0.9);
}

.hero__actions,
.cta-row {
  display: flex;
  align-items: center;
  gap: 0.8rem;
  flex-wrap: wrap;
  margin-top: 1.6rem;
}

.hero__proof {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 1px;
  max-width: 920px;
  margin-top: 3rem;
  background: rgba(255, 255, 255, 0.18);
  border: 1px solid rgba(255, 255, 255, 0.2);
}

.proof-item {
  min-height: 112px;
  padding: 1rem;
  background: rgba(36, 36, 36, 0.72);
}

.proof-item strong {
  display: block;
  font-size: 1.35rem;
  line-height: 1.1;
}

.proof-item span {
  display: block;
  margin-top: 0.35rem;
  color: rgba(255, 255, 255, 0.78);
  font-size: 0.9rem;
}

.section {
  padding: 5rem 0;
}

.section--tint {
  background: var(--paper);
}

.section--navy {
  background: var(--navy);
  color: var(--white);
}

.section__header {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(260px, 0.55fr);
  gap: 2rem;
  align-items: end;
  margin-bottom: 2rem;
}

.section__header h2,
.split h2,
.contact-panel h2,
.page-copy h2 {
  margin: 0;
  font-size: clamp(1.8rem, 4vw, 3rem);
  line-height: 1.08;
  letter-spacing: 0;
}

.section__header p,
.split p,
.page-copy p {
  margin: 0.9rem 0 0;
  color: var(--muted);
  font-size: 1.04rem;
}

.section--navy .section__header p,
.section--navy .split p {
  color: rgba(255, 255, 255, 0.78);
}

.grid {
  display: grid;
  gap: 1rem;
}

.grid--3 {
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.grid--2 {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.card,
.service-card,
.person-card,
.faq-item,
.contact-panel,
.map-panel {
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: var(--radius);
}

.service-card {
  min-height: 100%;
  padding: 1.35rem;
}

.service-card__icon,
.mini-icon {
  width: 42px;
  height: 42px;
  border-radius: var(--radius);
  display: grid;
  place-items: center;
  background: var(--soft-blue);
  color: var(--blue);
  font-weight: 900;
  margin-bottom: 1rem;
}

.service-card h3,
.person-card h3,
.faq-item h3 {
  margin: 0;
  font-size: 1.16rem;
  line-height: 1.25;
}

.service-card p,
.person-card p,
.faq-item p {
  margin: 0.75rem 0 0;
  color: var(--muted);
}

.service-card ul,
.check-list {
  padding: 0;
  margin: 1rem 0 0;
  list-style: none;
}

.service-card li,
.check-list li {
  position: relative;
  padding-left: 1.45rem;
  margin: 0.48rem 0;
  color: color-mix(in srgb, var(--ink) 82%, var(--muted));
}

.service-card li::before,
.check-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0.62rem;
  width: 7px;
  height: 7px;
  border-radius: 50%;
  background: var(--green);
}

.service-card__link {
  display: inline-flex;
  margin-top: 1.1rem;
  color: var(--blue);
  font-weight: 800;
}

.split {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(300px, 0.7fr);
  gap: 2rem;
  align-items: center;
}

.problem-list {
  display: grid;
  gap: 0.75rem;
}

.problem {
  display: grid;
  grid-template-columns: 44px 1fr;
  gap: 0.9rem;
  padding: 1rem;
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: var(--radius);
}

.problem h3 {
  margin: 0;
  font-size: 1rem;
}

.problem p {
  margin: 0.25rem 0 0;
  color: var(--muted);
}

.band {
  background: var(--soft-green);
  border-block: 1px solid #dfc9ca;
}

.band__inner {
  width: min(1160px, calc(100% - 32px));
  margin: 0 auto;
  padding: 2rem 0;
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 1.5rem;
  align-items: center;
}

.band h2 {
  margin: 0;
  font-size: clamp(1.45rem, 3vw, 2.15rem);
  line-height: 1.15;
}

.band p {
  margin: 0.55rem 0 0;
  color: var(--muted);
}

.process {
  counter-reset: step;
}

.step {
  position: relative;
  padding: 1.25rem;
  min-height: 190px;
}

.step::before {
  counter-increment: step;
  content: counter(step);
  width: 38px;
  height: 38px;
  border-radius: 50%;
  background: var(--green);
  color: var(--white);
  display: grid;
  place-items: center;
  font-weight: 900;
  margin-bottom: 1rem;
}

.person-card {
  padding: 1.3rem;
}

.person-card span {
  display: block;
  color: var(--green);
  font-weight: 800;
  margin-top: 0.25rem;
}

.contact-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(320px, 0.7fr);
  gap: 1rem;
}

.contact-panel {
  padding: 1.5rem;
}

.contact-panel form {
  display: grid;
  gap: 0.85rem;
  margin-top: 1.25rem;
}

label {
  display: grid;
  gap: 0.3rem;
  color: color-mix(in srgb, var(--ink) 82%, var(--muted));
  font-size: 0.9rem;
  font-weight: 800;
}

input,
select,
textarea {
  width: 100%;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 0.78rem 0.85rem;
  min-height: 44px;
  font: inherit;
  color: var(--ink);
  background: var(--surface);
}

textarea {
  resize: vertical;
  min-height: 120px;
}

.form-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 0.85rem;
}

.map-panel {
  overflow: hidden;
  display: grid;
  grid-template-rows: 330px auto;
}

.map-panel iframe {
  width: 100%;
  height: 100%;
  border: 0;
}

.location-card {
  padding: 1.2rem;
}

.location-card h3 {
  margin: 0 0 0.6rem;
}

.location-card p {
  margin: 0.35rem 0;
  color: var(--muted);
}

.faq {
  display: grid;
  gap: 0.9rem;
}

.faq-item {
  padding: 1.15rem;
}

.page-hero {
  background: linear-gradient(135deg, var(--navy), var(--blue));
  color: var(--white);
  padding: 5rem 0;
}

.page-hero__inner {
  width: min(1160px, calc(100% - 32px));
  margin: 0 auto;
}

.page-hero p {
  max-width: 720px;
  color: rgba(255, 255, 255, 0.82);
  font-size: 1.12rem;
}

.page-copy {
  max-width: 840px;
}

.footer {
  background: #242424;
  color: var(--white);
  padding: 3.5rem 0 1.25rem;
}

:root[data-theme="dark"] .site-header {
  border-bottom-color: rgba(74, 56, 58, 0.92);
}

:root[data-theme="dark"] .button--secondary {
  color: var(--ink);
}

:root[data-theme="dark"] .button--primary {
  background: #8f3b40;
  box-shadow: 0 10px 25px rgba(0, 0, 0, 0.28);
}

:root[data-theme="dark"] .button--primary:hover {
  background: #7c3338;
}

:root[data-theme="dark"] .hero {
  background:
    linear-gradient(90deg, rgba(20, 16, 17, 0.94) 0%, rgba(36, 29, 31, 0.84) 44%, rgba(99, 41, 45, 0.28) 78%),
    url("caruso-accounting-consultation.png") center right / cover no-repeat;
}

:root[data-theme="dark"] .proof-item {
  background: rgba(20, 16, 17, 0.78);
}

:root[data-theme="dark"] .page-hero {
  background: linear-gradient(135deg, #1d1718, #63292d);
}

:root[data-theme="dark"] .footer {
  background: #100d0e;
}

@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) .site-header {
    border-bottom-color: rgba(74, 56, 58, 0.92);
  }

  :root:not([data-theme="light"]) .button--secondary {
    color: var(--ink);
  }

  :root:not([data-theme="light"]) .button--primary {
    background: #8f3b40;
    box-shadow: 0 10px 25px rgba(0, 0, 0, 0.28);
  }

  :root:not([data-theme="light"]) .button--primary:hover {
    background: #7c3338;
  }

  :root:not([data-theme="light"]) .hero {
    background:
      linear-gradient(90deg, rgba(20, 16, 17, 0.94) 0%, rgba(36, 29, 31, 0.84) 44%, rgba(99, 41, 45, 0.28) 78%),
      url("caruso-accounting-consultation.png") center right / cover no-repeat;
  }

  :root:not([data-theme="light"]) .proof-item {
    background: rgba(20, 16, 17, 0.78);
  }

  :root:not([data-theme="light"]) .page-hero {
    background: linear-gradient(135deg, #1d1718, #63292d);
  }

  :root:not([data-theme="light"]) .footer {
    background: #100d0e;
  }
}

.footer__grid {
  display: grid;
  grid-template-columns: 1.1fr 0.75fr 0.75fr 1fr;
  gap: 2rem;
}

.footer h2,
.footer h3 {
  margin: 0 0 0.8rem;
  font-size: 1rem;
}

.footer p,
.footer li,
.footer a {
  color: rgba(255, 255, 255, 0.76);
}

.footer ul {
  list-style: none;
  padding: 0;
  margin: 0;
  display: grid;
  gap: 0.45rem;
}

.footer__map {
  min-height: 180px;
  border: 0;
  width: 100%;
  border-radius: var(--radius);
}

.footer__bottom {
  margin-top: 2rem;
  padding-top: 1rem;
  border-top: 1px solid rgba(255, 255, 255, 0.14);
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  flex-wrap: wrap;
  color: rgba(255, 255, 255, 0.66);
  font-size: 0.9rem;
}

@media (max-width: 900px) {
  .topbar__inner {
    justify-content: center;
    text-align: center;
  }

  .topbar__links {
    display: none;
  }

  .menu-button {
    display: inline-flex;
    position: relative;
  }

  .nav__links {
    position: fixed;
    inset: 121px 0 auto;
    display: none;
    flex-direction: column;
    align-items: stretch;
    gap: 0;
    background: var(--surface);
    border-bottom: 1px solid var(--line);
    box-shadow: var(--shadow);
    padding: 0.75rem 1rem 1rem;
  }

  .nav__links.is-open {
    display: flex;
  }

  .nav__links a {
    padding: 0.9rem 0.2rem;
  }

  .nav__tools {
    padding: 0.8rem 0 0.2rem;
  }

  .hero {
    min-height: 760px;
    background:
      linear-gradient(180deg, rgba(36, 36, 36, 0.92) 0%, rgba(54, 48, 48, 0.78) 58%, rgba(99, 41, 45, 0.48) 100%),
      url("caruso-accounting-consultation.png") center / cover no-repeat;
  }

  :root[data-theme="dark"] .hero {
    background:
      linear-gradient(180deg, rgba(20, 16, 17, 0.94) 0%, rgba(36, 29, 31, 0.84) 58%, rgba(99, 41, 45, 0.5) 100%),
      url("caruso-accounting-consultation.png") center / cover no-repeat;
  }

  .hero__proof,
  .grid--3,
  .grid--2,
  .section__header,
  .split,
  .band__inner,
  .contact-layout,
  .footer__grid {
    grid-template-columns: 1fr;
  }

  .hero__proof {
    max-width: 520px;
  }

  .band__inner {
    align-items: start;
  }

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

@media (max-width: 900px) and (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) .hero {
    background:
      linear-gradient(180deg, rgba(20, 16, 17, 0.94) 0%, rgba(36, 29, 31, 0.84) 58%, rgba(99, 41, 45, 0.5) 100%),
      url("caruso-accounting-consultation.png") center / cover no-repeat;
  }
}

@media (max-width: 560px) {
  .topbar {
    display: none;
  }

  .nav__inner {
    min-height: 68px;
  }

  .nav__links {
    inset: 68px 0 auto;
  }

  .brand__tagline {
    display: none;
  }

  .hero {
    min-height: 720px;
  }

  .hero__inner {
    padding: 4.5rem 0 3rem;
  }

  .hero__actions,
  .cta-row {
    align-items: stretch;
  }

  .button {
    width: 100%;
  }

  .section {
    padding: 3.5rem 0;
  }

  .map-panel {
    grid-template-rows: 260px auto;
  }
}