/*
Theme Name: SMGCA Professional v4
Theme URI: https://smgca.in/
Author: Shubham Meenakshi Gupta & Company
Description: Premium, low-light corporate WordPress theme for a Chartered Accountancy practice.
Version: 4.0
*/

:root{
  --ink:#091017;
  --ink2:#0d1821;
  --panel:#101d27;
  --panel2:#13242f;
  --ivory:#f2eee4;
  --muted:#aab5bd;
  --gold:#c9ad78;
  --gold-soft:#e1cda7;
  --line:rgba(242,238,228,.13);
  --max:1180px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;background:var(--ink);color:var(--ivory);
  font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;
  line-height:1.65;
}
a{color:inherit;text-decoration:none}
img{max-width:100%;height:auto}
.container{width:min(var(--max),calc(100% - 42px));margin:auto}
.site-header{
  position:sticky;top:0;z-index:50;
  background:rgba(7,13,18,.92);backdrop-filter:blur(14px);
  border-bottom:1px solid var(--line);
}
.nav{min-height:82px;display:flex;align-items:center;justify-content:space-between;gap:30px}
.brand{display:flex;align-items:center;gap:15px;min-width:0}
.brand img{width:82px;height:auto;background:#fff;display:block}
.brand-copy{line-height:1.15}
.brand-name{font-family:Georgia,serif;font-size:18px;letter-spacing:.01em}
.brand-sub{font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--gold-soft);margin-top:5px}
.menu{display:flex;align-items:center;gap:25px;font-size:13px;color:#d8d5cd}
.menu a{padding:9px 0;border-bottom:1px solid transparent}
.menu a:hover{color:#fff;border-bottom-color:var(--gold)}
.menu .login{border:1px solid rgba(201,173,120,.55);padding:9px 14px;color:var(--gold-soft)}
.hero{
  position:relative;min-height:690px;display:flex;align-items:center;overflow:hidden;
  background:
    linear-gradient(90deg,rgba(6,12,17,.96) 0%,rgba(6,12,17,.78) 43%,rgba(6,12,17,.32) 100%),
    linear-gradient(180deg,rgba(6,12,17,.12),rgba(6,12,17,.72)),
    url("https://images.unsplash.com/photo-1773558058275-13aa691252e0?auto=format&fit=crop&fm=jpg&q=84&w=2400") center/cover no-repeat;
}
.hero:after{
  content:"";position:absolute;inset:auto 0 0;height:150px;
  background:linear-gradient(transparent,var(--ink));
}
.hero-inner{position:relative;z-index:2;width:min(760px,100%);padding:105px 0 125px}
.kicker{color:var(--gold-soft);font-size:12px;letter-spacing:.22em;text-transform:uppercase;margin-bottom:22px}
h1,h2,h3{font-family:Georgia,"Times New Roman",serif;font-weight:400;line-height:1.12}
h1{font-size:clamp(48px,6vw,82px);margin:0 0 25px;letter-spacing:-.025em}
.hero p{font-size:19px;color:#d3d8da;max-width:650px;margin:0 0 34px}
.cta-row{display:flex;gap:13px;flex-wrap:wrap}
.btn{display:inline-block;padding:13px 20px;border:1px solid rgba(201,173,120,.72);font-size:13px;letter-spacing:.04em}
.btn.primary{background:var(--gold);color:#0b1116;border-color:var(--gold)}
.btn.secondary{background:rgba(7,13,18,.35)}
.section{padding:92px 0}
.section.dark{background:#071016}
.section.panel-section{background:linear-gradient(180deg,#0d1922,#0a141c)}
.section-head{display:flex;justify-content:space-between;gap:40px;align-items:end;margin-bottom:44px}
.section-head h2{font-size:44px;margin:0}
.section-head p{max-width:520px;color:var(--muted);margin:0}
.grid{display:grid;gap:18px}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-2{grid-template-columns:repeat(2,1fr)}
.card{
  border:1px solid var(--line);background:rgba(255,255,255,.025);
  padding:28px;min-height:190px;
}
.card h3{font-size:25px;margin:0 0 12px}
.card p{color:var(--muted);font-size:14px;margin:0}
.card .num{color:var(--gold);font-size:12px;letter-spacing:.15em;margin-bottom:18px}
.feature-strip{
  border-top:1px solid var(--line);border-bottom:1px solid var(--line);
  display:grid;grid-template-columns:repeat(4,1fr);
}
.feature{padding:25px 22px;border-right:1px solid var(--line)}
.feature:last-child{border-right:0}
.feature strong{display:block;font-family:Georgia,serif;font-size:20px;font-weight:400;margin-bottom:5px}
.feature span{font-size:12px;color:var(--muted)}
.page-hero{padding:100px 0 75px;background:linear-gradient(180deg,#0d1a23,#091118)}
.page-hero h1{font-size:62px;margin-bottom:15px}
.page-hero p{max-width:700px;color:var(--muted);font-size:17px}
.prose{max-width:820px}
.prose p,.prose li{color:#c7cdd0}
.prose h2{font-size:34px;margin-top:44px}
.service-list{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:1px solid var(--line)}
.service-item{padding:27px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:58px 1fr;gap:15px}
.service-item .index{color:var(--gold);font-size:12px;letter-spacing:.12em;padding-top:6px}
.service-item h3{font-size:24px;margin:0 0 7px}
.service-item p{margin:0;color:var(--muted);font-size:14px;padding-right:30px}
.callout{
  padding:42px;background:linear-gradient(135deg,#172733,#0e1820);
  border:1px solid rgba(201,173,120,.25);margin-top:35px
}
.callout h2{margin:0 0 10px;font-size:34px}
.callout p{color:var(--muted);max-width:720px}
.footer{border-top:1px solid var(--line);padding:55px 0 30px;background:#060c11}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px}
.footer h3{font-size:23px;margin:0 0 13px}
.footer p,.footer li{font-size:13px;color:var(--muted)}
.footer ul{list-style:none;margin:0;padding:0}
.footer li{margin:6px 0}
.copyright{border-top:1px solid var(--line);margin-top:35px;padding-top:20px;font-size:11px;color:#77838b}
@media(max-width:850px){
  .menu{gap:12px;font-size:12px}
  .brand-name{font-size:15px}
  .grid-3,.feature-strip,.footer-grid{grid-template-columns:1fr 1fr}
  .service-list{grid-template-columns:1fr}
  .hero{min-height:650px;background-position:62% center}
}

.menu-toggle{display:none;border:0;background:transparent;padding:10px 4px;width:42px;height:42px;cursor:pointer;position:relative;z-index:1001}
.menu-toggle span{display:block;width:25px;height:1px;background:var(--ivory);margin:6px auto;transition:transform .2s ease,opacity .2s ease}
.menu-toggle.is-open span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.menu-toggle.is-open span:nth-child(2){opacity:0}
.menu-toggle.is-open span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}

@media(max-width:620px){
  .nav{min-height:72px;position:relative}.brand img{width:67px}.brand-sub{font-size:9px}
  .menu-toggle{display:block;margin-left:auto}
  .menu{display:none;position:absolute;top:72px;left:0;right:0;z-index:1000;padding:8px 14px 16px;background:rgba(7,16,22,.98);border-top:1px solid var(--line);border-bottom:1px solid var(--line);box-shadow:0 18px 35px rgba(0,0,0,.35)}
  .menu.is-open{display:flex;flex-direction:column;gap:0}
  .menu a{display:block!important;padding:15px 2px;border-bottom:1px solid var(--line);font-size:13px;letter-spacing:.08em}
  .menu a:last-child{border-bottom:0}
  .container{width:min(var(--max),calc(100% - 28px))}
  .hero{min-height:650px}
  .hero-inner{padding:80px 0 115px}
  h1{font-size:47px}.hero p{font-size:17px}
  .section{padding:70px 0}.section-head{display:block}.section-head h2{font-size:37px;margin-bottom:15px}
  .grid-2,.grid-3,.feature-strip,.footer-grid{grid-template-columns:1fr}
  .feature{border-right:0;border-bottom:1px solid var(--line)}
  .feature:last-child{border-bottom:0}
  .page-hero h1{font-size:48px}
}

.enquiry-form{border:1px solid var(--line);background:rgba(255,255,255,.025);padding:32px}
.enquiry-form label{display:block;color:#d9dddf;font-size:13px;margin:0 0 8px}
.enquiry-form input[type="text"],
.enquiry-form input[type="tel"],
.enquiry-form textarea{
  width:100%;box-sizing:border-box;border:1px solid rgba(242,238,228,.16);
  background:#0b151c;color:var(--ivory);padding:13px 14px;margin:0 0 20px;
  font:inherit;outline:none
}
.enquiry-form input:focus,.enquiry-form textarea:focus{border-color:rgba(201,173,120,.75)}
.enquiry-form textarea{resize:vertical;min-height:140px}
.enquiry-form .consent{display:flex;gap:9px;align-items:flex-start;color:#9eaab1;font-size:11px;line-height:1.5;margin:0 0 22px}
.enquiry-form .consent input{margin-top:2px}
.honeypot{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.contact-grid{display:grid;grid-template-columns:1.25fr .75fr;gap:28px}
.contact-side .card{min-height:0}
.contact-actions{display:flex;gap:10px;margin-top:22px;flex-wrap:wrap}
.success-box,.notice-box{
  padding:18px 20px;margin-bottom:25px;border:1px solid rgba(201,173,120,.35);
  background:rgba(201,173,120,.06);color:#d9dddf
}
.legal-links{border-top:1px solid var(--line);margin-top:30px;padding-top:18px;display:flex;gap:22px;flex-wrap:wrap}
.legal-links a{font-size:11px;color:#89959d}
.footer a{color:#b9c3c9;text-decoration:none}
.footer a:hover,.legal-links a:hover{color:var(--gold-soft)}
@media(max-width:850px){.contact-grid{grid-template-columns:1fr}}

.contact-line{margin:18px 0 0;color:#aab5bd;line-height:1.6}
.contact-line a{color:var(--ivory);text-decoration:none}
.location-card{margin-top:22px}
.location-card p{line-height:1.75}
.location-card .btn{margin-top:8px}

/* Regulatory Updates */
.regulatory-intro{display:flex;justify-content:space-between;gap:35px;align-items:flex-end;margin-bottom:30px;padding-bottom:25px;border-bottom:1px solid var(--line)}
.regulatory-intro h2{font-size:38px;margin:6px 0 8px}
.regulatory-intro p{max-width:720px;color:var(--muted);margin:0}
.regulatory-meta{font-size:11px;line-height:1.7;color:#87939b;text-align:right;white-space:nowrap}
.update-filters{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:18px}
.update-filter{appearance:none;border:1px solid var(--line);background:transparent;color:#aeb8bd;padding:9px 14px;font:inherit;font-size:11px;letter-spacing:.08em;text-transform:uppercase;cursor:pointer}
.update-filter:hover,.update-filter.is-active{border-color:rgba(201,173,120,.55);color:var(--gold-soft);background:rgba(201,173,120,.06)}
.regulatory-list{border-top:1px solid var(--line)}
.regulatory-item{display:grid;grid-template-columns:105px minmax(0,1fr) auto;gap:22px;align-items:center;padding:23px 0;border-bottom:1px solid var(--line)}
.regulatory-source{font-size:10px;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:600}
.regulatory-content h3{font-size:18px;line-height:1.4;margin:0 0 6px;font-family:Georgia,serif;font-weight:400}
.regulatory-date{font-size:11px;color:#7f8b93}
.regulatory-link{font-size:11px;color:var(--ivory);text-decoration:none;white-space:nowrap;border-bottom:1px solid rgba(201,173,120,.45);padding-bottom:3px}
.regulatory-link:hover{color:var(--gold-soft);border-color:var(--gold)}
.update-disclaimer{font-size:11px!important;line-height:1.6;color:#7f8b93!important;margin:24px 0 0}
.update-checked{font-size:10px!important;color:#65727a!important;margin:9px 0 0}
.regulatory-empty{margin-bottom:25px}
.source-card{text-decoration:none;display:block}
.source-card h3{margin:8px 0 12px}
.source-card span{font-size:11px;color:var(--gold-soft)}
@media(max-width:700px){
  .regulatory-intro{display:block}
  .regulatory-meta{text-align:left;margin-top:15px}
  .regulatory-item{grid-template-columns:1fr;gap:8px}
  .regulatory-link{justify-self:start;margin-top:5px}
}