/* Five owner-selectable palettes. Brand and authority marks retain their original colors. */
:root{--accent-ink:#6e521e;--card-edge:#3b536c;--glow:#6788b026;--header:var(--navy)}
:root[data-theme=ocean]{--navy:#061624;--panel:#0b2538;--panel2:#12364c;--gold:#79d8ff;--gold2:#abe8ff;--blue:#a6c3ff;--mint:#8ce6ca;--light:#eff7fa;--accent-ink:#075878;--card-edge:#365d76;--glow:#39a7eb22}
:root[data-theme=emerald]{--navy:#071b1a;--panel:#0b2b28;--panel2:#123c35;--gold:#83e2c0;--gold2:#b0f3d9;--blue:#acdadc;--mint:#b1e8ab;--light:#f0f7f3;--accent-ink:#136446;--card-edge:#35665a;--glow:#36bd9022}
:root[data-theme=violet]{--navy:#171126;--panel:#261d39;--panel2:#37284d;--gold:#d5b6ff;--gold2:#e8d7ff;--blue:#a9c5ff;--mint:#b2e4cf;--light:#f6f1fa;--accent-ink:#6b368b;--card-edge:#65507e;--glow:#ae67e526}
:root[data-theme=graphite]{--navy:#14181d;--panel:#20272e;--panel2:#303a44;--gold:#d4e3ee;--gold2:#f0f7fb;--blue:#a3c9e6;--mint:#a9ddcd;--light:#f3f4f5;--accent-ink:#3e5262;--card-edge:#5c6c7a;--glow:#b9cbd222}
html{scroll-padding-top:148px}.site-header{height:auto;background:var(--header);position:relative;z-index:40}.utility-wrap{max-width:1300px;width:calc(100% - 80px);margin:auto;display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid var(--line);min-height:35px;font-size:10px;color:var(--muted);gap:20px}.utility-wrap>span{font:9px/1.5 Arial,sans-serif;letter-spacing:.14em}.utility-divider{margin-inline:9px;color:var(--gold)}.utility-wrap>div{display:flex;align-items:center;gap:22px}.utility-wrap a:hover{color:var(--gold)}.nav-wrap{min-height:88px;gap:24px}.site-header nav{gap:23px;font-size:12px;align-items:center}.nav-actions{gap:20px}.login-link{border:1px solid var(--card-edge);border-radius:6px;display:flex;align-items:center;justify-content:center;gap:15px;padding:9px 15px;font-size:12px;white-space:nowrap}.login-link:hover{border-color:var(--gold);color:var(--gold)}.menu-toggle{display:none;background:transparent;padding:8px;font-size:25px;line-height:1}.motion-control{color:var(--muted);font:inherit;background:transparent;padding:5px 0}.motion-control[aria-pressed=true]{color:var(--gold)}
.theme-menu{position:relative;z-index:60}.theme-trigger{display:flex;align-items:center;gap:8px;background:transparent;font-size:12px;white-space:nowrap;padding:10px 0;color:var(--white)}.theme-dot{width:16px;height:16px;display:block;border-radius:50%;background:conic-gradient(#83e2c0,#79d8ff,#d5b6ff,#e8c88c,#83e2c0);border:1px solid #ffffff80;box-shadow:0 0 0 4px #ffffff08}.theme-panel{position:absolute;inset-inline-end:0;top:calc(100% + 18px);width:290px;padding:19px;background:var(--panel);border:1px solid var(--card-edge);border-radius:13px;box-shadow:0 24px 80px #0007;text-align:start;color:var(--white)}.theme-title{font-size:15px;font-weight:600;margin-bottom:13px}.theme-options{display:grid;gap:6px}.theme-options button{display:flex;align-items:center;gap:10px;width:100%;text-align:start;color:var(--white);background:transparent;padding:9px;border:1px solid transparent;border-radius:6px;font-size:13px}.theme-options button[aria-pressed=true]{border-color:var(--gold);background:var(--panel2)}.theme-options button:hover{background:var(--panel2)}.swatch{width:22px;height:22px;border-radius:50%;border:1px solid #ffffff60}.swatch-gold{background:linear-gradient(135deg,#071525 50%,#e8c88c 50%)}.swatch-ocean{background:linear-gradient(135deg,#061624 50%,#79d8ff 50%)}.swatch-emerald{background:linear-gradient(135deg,#071b1a 50%,#83e2c0 50%)}.swatch-violet{background:linear-gradient(135deg,#171126 50%,#d5b6ff 50%)}.swatch-graphite{background:linear-gradient(135deg,#14181d 50%,#d4e3ee 50%)}.theme-check{margin-inline-start:auto;visibility:hidden;color:var(--gold)}[aria-pressed=true]>.theme-check{visibility:visible}.theme-save{background:var(--gold);color:#102237;width:100%;padding:10px;border-radius:5px;font-size:11px;font-weight:600;margin-top:17px}.theme-reset{background:transparent;color:var(--muted);font-size:11px;text-decoration:underline;text-underline-offset:4px;padding:10px 0}.theme-status{font-size:11px;line-height:1.8;min-height:39px}
.board{background:linear-gradient(145deg,var(--panel2),var(--panel));border-color:var(--card-edge)}.board-filters select,.kpi,.lab-experiment{background:var(--panel);border-color:var(--card-edge)}.kpi.primary{background:var(--panel2);border-color:var(--card-edge)}.kpi:hover{background:var(--panel2)}.screen-button{background:var(--panel2);border-color:var(--card-edge)}.hero-orbit{background:radial-gradient(ellipse,var(--glow),transparent 69%)}.cfo-mini{display:block;width:58px;height:36px;object-fit:contain;flex-shrink:0}.govern-mark .cfo-mini{width:90px;height:56px}.formula-label .cfo-mini{background:#14243a;border-radius:6px;padding:3px}.tax-rule .cfo-mini{width:42px;height:30px}.learning-insight>.cfo-mini{background:#14243a;border-radius:5px}.light-section .eyebrow{color:var(--accent-ink)}.light-section .text-link{color:var(--accent-ink)}
.compat-strip{grid-template-columns:1.5fr 1fr;gap:35px;align-items:stretch}.compat-now{padding:0;display:grid;grid-template-columns:1fr auto;align-items:start;column-gap:25px}.compat-now>.pill{justify-self:start;grid-column:1;margin-bottom:9px}.compat-now h2,.compat-now p{grid-column:1}.compat-now h2{line-height:1.8}.compat-now p{max-width:690px;line-height:2}.file-types{position:static;grid-column:2;grid-row:1/4;align-self:center;white-space:nowrap;padding:15px;color:var(--white);background:var(--panel);font-size:11px}.compat-soon{padding-inline-start:35px}.compat-strip h2,.compat-strip h3{font-size:18px;line-height:1.8}.compat-strip p{font-size:13px}
.authority-logo{display:flex;align-items:center;justify-content:center;width:205px;height:85px;padding:12px;background:#fff;border:1px solid #dbe3eb;border-radius:8px}.authority-logo img{width:100%;height:100%;object-fit:contain}.tax-country{justify-content:space-between;gap:15px;min-height:85px}.tax-country>span{font-size:14px;color:var(--gold);border:0;background:transparent;padding:0;width:auto;height:auto}.authority-note{font-size:12px;line-height:1.9;margin-top:20px;color:var(--muted)}.tax-card{background:var(--panel);border-color:var(--card-edge)}
.firm-section{display:grid;grid-template-columns:.84fr 1.16fr;gap:100px;align-items:start}.firm-intro{position:sticky;top:60px;padding-block:24px}.firm-intro h2{font-size:44px;line-height:1.65}.firm-intro>p:not(.eyebrow,.micro){font-size:14px;line-height:2.1;margin-block:23px;max-width:360px}.firm-brand{margin-top:34px;margin-bottom:20px}.firm-intro>.micro{font-size:12px}.firm-cards{display:grid;gap:55px;padding-block:24px}.firm-card{position:sticky;top:55px;padding:33px 38px 0;border:1px solid var(--card-edge);border-radius:18px;background:var(--panel);box-shadow:0 24px 50px #0003;min-height:370px;overflow:hidden}.firm-card:nth-child(2){top:76px;background:var(--panel2)}.firm-card:nth-child(3){top:97px}.firm-card:nth-child(4){top:118px;background:var(--panel2)}.firm-card-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:30px}.firm-card-top>span{font:12px/1.5 Arial,sans-serif;letter-spacing:.1em;color:var(--gold)}.firm-overline{font-size:11px;letter-spacing:.04em;color:var(--gold);margin-bottom:10px}.firm-card h3{font-size:27px;margin-bottom:17px;line-height:1.7}.firm-card>p:not(.firm-overline){font-size:14px;line-height:2}.firm-chips{display:flex;flex-wrap:wrap;gap:8px;margin-block:26px 30px}.firm-chips span{font-size:11px;border:1px solid var(--card-edge);border-radius:30px;padding:4px 13px;color:var(--white)}.firm-track{height:3px;background:#ffffff12;margin-inline:-38px}.firm-track i{height:100%;display:block;background:var(--gold)}.firm-track i.firm-w25{width:25%}.firm-track i.firm-w50{width:50%}.firm-track i.firm-w75{width:75%}.firm-track i.firm-w100{width:100%}
.reveal-card{opacity:0;transform:translate3d(0,55px,0) scale(.975);transition:opacity .75s ease,transform .95s cubic-bezier(.18,.75,.25,1);transition-delay:var(--reveal-delay,0ms)}.reveal-card.is-revealed{opacity:1;transform:translate3d(0,0,0) scale(1)}.hero-copy{animation:hero-entrance .8s cubic-bezier(.2,.7,.3,1) both}.board-wrap{animation:hero-entrance 1s cubic-bezier(.2,.7,.3,1) both}@keyframes hero-entrance{from{opacity:.4;transform:translateY(18px)}to{opacity:1;transform:none}}
.image-dialog{padding:0;width:min(1250px,calc(100% - 44px));height:calc(100dvh - 48px);max-height:calc(100dvh - 48px);overflow:hidden;background:#f4f7fb;flex-direction:column;color:#11263b}.image-dialog[open]{display:flex}.image-dialog .dialog-top{position:static;flex:0 0 auto;width:100%;padding:13px 20px;gap:15px;min-height:60px;background:#f4f7fb}.image-dialog .dialog-top strong{font-size:14px;line-height:1.7}.image-toolbar{display:flex;justify-content:center;gap:10px;flex:0 0 auto;padding:8px;border-bottom:1px solid #d0dae5}.image-toolbar button{padding:5px 13px;border-radius:5px;font-size:12px;background:#e0e7ef;color:#243d54;border:1px solid #c2cfdc}.image-toolbar button[aria-pressed=true]{background:#17344f;color:#fff;border-color:#17344f}.image-viewport{min-height:0;flex:1 1 auto;overflow:auto;padding:16px;display:flex;align-items:center;justify-content:center;direction:ltr}.image-dialog #enlarged-image{width:100%;height:100%;max-width:100%;max-height:100%;object-fit:contain;margin:0;display:block}.image-dialog>p{flex:0 0 auto;padding:7px 20px;font-size:11px;margin:0;color:#526174}.image-dialog.is-zoomed .image-viewport{display:block}.image-dialog.is-zoomed #enlarged-image{width:max(100%,1100px);height:auto;max-width:none;max-height:none;object-fit:initial}.image-dialog .close-dialog{flex-shrink:0}.screen-button img[src*=novice],.screen-button img[src*=auditor]{object-fit:contain;object-position:center;background:#eef2f7}
.contact-actions{display:flex;align-items:center;justify-content:center;flex-wrap:wrap;gap:24px;margin-top:24px}.button.outline{border:1px solid var(--card-edge);background:transparent;color:var(--white)}.footer-links{display:flex;gap:20px}.site-footer{flex-wrap:wrap}.site-footer .footer-links a{font-size:12px}.motion-paused *, .motion-paused *::before,.motion-paused *::after{animation-play-state:paused!important}.motion-paused .reveal-card{opacity:1;transform:none;transition:none}.motion-paused{scroll-behavior:auto}
@media(min-width:1000px){.hero.section{padding-top:72px}}
@media(max-width:1150px){.nav-wrap{gap:15px;width:calc(100% - 48px)}.site-header nav{gap:14px;font-size:11px}.nav-actions{gap:14px}.brand img{width:124px}.firm-section{gap:50px}.firm-intro h2{font-size:36px}.firm-card{padding-inline:27px}.firm-track{margin-inline:-27px}}
@media(max-width:980px){.site-header #primary-nav{display:none;position:absolute;top:100%;inset-inline:20px;border:1px solid var(--card-edge);background:var(--panel);border-radius:8px;padding:22px;font-size:14px;box-shadow:0 24px 60px #0007}.site-header #primary-nav.is-open{display:flex;flex-wrap:wrap;gap:20px}.menu-toggle{display:block}.utility-wrap{width:calc(100% - 48px)}.firm-section{gap:35px}.firm-intro h2{font-size:31px}.firm-card h3{font-size:23px}.firm-card{min-height:400px}.compat-now{display:block}.file-types{width:max-content;margin-top:18px}.authority-logo{width:180px;height:80px}}
@media(max-width:680px){html{scroll-padding-top:30px}.utility-wrap{width:calc(100% - 32px);min-height:40px;font-size:10px}.utility-wrap>span{display:none}.utility-wrap>div{width:100%;justify-content:space-between;gap:13px}.nav-wrap{width:calc(100% - 28px);min-height:77px;gap:9px}.nav-actions{gap:12px}.theme-trigger{font-size:11px;gap:6px}.theme-dot{width:13px;height:13px}.brand img{width:92px;height:55px}.login-link{font-size:11px;padding:7px 10px;gap:6px}.menu-toggle{font-size:22px;padding:5px}.language{font-size:11px}.theme-panel{position:fixed;top:119px;inset-inline-end:15px;width:min(320px,calc(100% - 30px));max-height:calc(100dvh - 137px);overflow:auto}.compat-strip{display:block;padding-block:26px}.compat-now h2,.compat-soon h3{font-size:18px}.compat-now p{font-size:13px}.compat-soon{border-inline-start:0;border-top:1px solid var(--line);padding:24px 0 0;margin-top:24px}.file-types{font-size:10px;padding:9px 13px;margin-top:16px}.firm-section{display:block}.firm-intro{position:static;padding-top:0}.firm-intro h2{font-size:32px}.firm-intro>p:not(.eyebrow,.micro){max-width:none}.firm-brand{margin-top:25px}.firm-cards{gap:30px;padding-top:20px}.firm-card{position:relative!important;top:auto!important;min-height:0;padding:25px 24px 0}.firm-card-top{margin-bottom:21px}.firm-card h3{font-size:24px}.firm-card>p:not(.firm-overline){font-size:13px}.firm-track{margin-inline:-24px}.firm-chips{margin-bottom:26px}.authority-logo{width:178px;height:78px}.tax-country{min-height:78px}.authority-note{font-size:11px}.image-dialog{width:calc(100% - 18px);height:calc(100dvh - 24px);max-height:calc(100dvh - 24px)}.image-dialog .dialog-top{padding:10px 14px}.image-dialog .dialog-top strong{font-size:12px}.image-viewport{padding:7px}.image-toolbar button{font-size:11px}.contact-actions{gap:17px}.site-footer .footer-links{width:100%;justify-content:center}.site-footer .footer-links a{font-size:11px}.reveal-card{transform:translate3d(0,35px,0);transition-duration:.65s}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.reveal-card{opacity:1;transform:none}.hero-copy,.board-wrap{animation:none}.firm-card{position:relative;top:auto!important}.motion-control{display:none}}
.authority-logo[href*="zatca.gov.sa"]{background:#0b2034;border-color:#314b60}
.firm-card-top>span{direction:ltr}
/* G4-PUB2B (the Owner 2026-10-09 «كبّره حوالي 15%»): larger on large screens only; phones and tablets unchanged */@media(min-width:1240px) and (max-width:1359.98px){html{zoom:1.07}}@media(min-width:1360px){html{zoom:1.15}}