/* R. Osman CPA PLLC: black, champagne gold and ivory from the RO monogram logo;
   Cormorant Garamond headings echo the monogram, Montserrat caps echo the wordmark, Open Sans body. */
:root{
  /* Brand palette. To re-theme for a new logo, change these values only. */
  --ink:#0C0C0D; --ink-2:#070708; --ink-3:#1C1B19;
  --paper:#F7F5F0; --surface:#FFFFFF; --surface-2:#EFEBE3;
  --fg:#171614; --muted:#69635A; --line:#E3DDD1;
  --brass:#C9A66E; --brass-hi:#E2C99D; --brass-deep:#82622F;
  --mint:#C9A66E; --coral:#C7654E;
  --on-ink:#F5F2EB; --on-ink-muted:#ADA699;
  --on-brass:#0C0C0D;
  --shadow:0 18px 40px -22px rgba(12,12,13,.45);
  --display:"Cormorant Garamond", "Georgia", "Times New Roman", serif;
  --body:"Open Sans", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --mono:"Montserrat", system-ui, -apple-system, "Segoe UI", sans-serif;
  --r:4px; --wrap:1200px; --focus:#82622F; --err:#B3472C;
}
@media (prefers-color-scheme: dark){:root:not([data-theme="light"]){
  --paper:#0E0E0F; --surface:#161615; --surface-2:#121211;
  --fg:#EEE9DF; --muted:#A9A293; --line:#2B2925;
  --brass-deep:#E2C99D; --focus:#E2C99D; --err:#F0987F; --shadow:0 18px 40px -22px rgba(0,0,0,.7); color-scheme:dark}}
:root[data-theme="dark"]{
  --paper:#0E0E0F; --surface:#161615; --surface-2:#121211;
  --fg:#EEE9DF; --muted:#A9A293; --line:#2B2925;
  --brass-deep:#E2C99D; --focus:#E2C99D; --err:#F0987F; --shadow:0 18px 40px -22px rgba(0,0,0,.7); color-scheme:dark}

*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion: reduce){html{scroll-behavior:auto}*{animation:none!important;transition:none!important}}
body{background:var(--paper);color:var(--fg);font-family:var(--body);font-variant-numeric:lining-nums;font-size:17px;line-height:1.6;-webkit-font-smoothing:antialiased;overflow-x:hidden}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:60;background:var(--ink)}
a{color:inherit}
h1,h2,h3{font-family:var(--display);font-weight:700;line-height:1.08;text-wrap:balance;margin:0;letter-spacing:-.005em}
h2{font-size:clamp(2rem,4.2vw,3.1rem)}
h3{font-size:1.45rem}
section[id],[id="book"]{scroll-margin-top:90px}
.skip{position:absolute;left:-9999px;top:8px;z-index:100;background:var(--brass);color:var(--on-brass);padding:10px 14px;border-radius:6px;font-weight:700}
.skip:focus{left:12px}
.hero :focus-visible,.rev :focus-visible,.book :focus-visible,header.site :focus-visible{outline-color:var(--brass-hi)}
p{margin:0}
.wrap{max-width:var(--wrap);margin:0 auto;padding-left:max(20px,env(safe-area-inset-left,0px));padding-right:max(20px,env(safe-area-inset-right,0px))}
.eyebrow{font-family:var(--display);font-size:.82rem;letter-spacing:.12em;text-transform:uppercase;color:var(--brass-deep);font-weight:700;display:inline-block;padding-bottom:6px;border-bottom:2px solid var(--mint);justify-self:start;align-self:start}
.lede{color:var(--muted);font-size:1.12rem;max-width:62ch}
.num{font-variant-numeric:tabular-nums lining-nums}
:focus-visible{outline:3px solid var(--focus);outline-offset:3px;border-radius:4px}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:.55em;font:700 1rem/1 var(--display);letter-spacing:.01em;padding:1.05em 1.5em;border-radius:var(--r);text-decoration:none;cursor:pointer;border:2px solid transparent;transition:transform .15s,background .15s,box-shadow .15s;white-space:nowrap}
.btn-primary{background:var(--brass);color:var(--on-brass);box-shadow:0 10px 24px -12px rgba(201,166,110,.7)}
.btn-primary:hover{background:var(--brass-hi);transform:translateY(-2px)}
.btn-ghost{border-color:currentColor;background:transparent}
.btn-ghost:hover{transform:translateY(-2px)}
.btn-ink{background:var(--ink);color:var(--on-ink)}
.btn-ink:hover{background:var(--ink-3);transform:translateY(-2px)}
.btn .arrow{transition:transform .15s}
.btn:hover .arrow{transform:translateX(3px)}
.btn-sm{padding:.75em 1.1em;font-size:.92rem}

/* Deadline bar */
.deadline{background:var(--brass);color:var(--on-brass);font-size:.9rem;font-weight:600}
.deadline .wrap{display:flex;gap:16px;align-items:center;justify-content:space-between;padding-block:9px;flex-wrap:wrap}
.deadline b{color:var(--on-brass);font-weight:800}
@media (max-width:760px){.deadline .meta{display:none}.deadline .wrap{padding-block:7px;font-size:.82rem}}
.deadline .meta{display:flex;gap:18px;flex-wrap:wrap;color:var(--on-brass)}
.deadline a{color:var(--on-brass);font-weight:800}
.stars{color:var(--brass);letter-spacing:1px}

/* Header */
header.site{position:sticky;top:env(safe-area-inset-top,0px);z-index:50;background:rgba(12,12,13,.97);backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px);color:var(--on-ink);border-bottom:1px solid rgba(255,255,255,.07)}
header.site .wrap{display:flex;align-items:center;gap:24px;padding-block:14px}
.logo{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--on-ink)}
.seal{width:54px;height:54px;border-radius:50%;flex:none;display:block}
.logo b{font-family:var(--display);font-weight:700;font-size:1.25rem;letter-spacing:.01em;display:block;line-height:1}
.logo small{display:block;font-family:var(--mono);font-size:.64rem;letter-spacing:.16em;text-transform:uppercase;color:var(--on-ink-muted);margin-top:4px}
nav.main{display:flex;gap:26px;margin-left:auto;font-size:.95rem}
nav.main a{text-decoration:none;color:var(--on-ink-muted);font-weight:500}
nav.main a:hover{color:var(--on-ink)}
.hdr-cta{display:flex;gap:12px;align-items:center}
.hdr-phone{color:var(--on-ink);text-decoration:none;font-family:var(--mono);font-size:.9rem;white-space:nowrap}
.menu-btn{display:none;background:none;border:1px solid rgba(255,255,255,.25);color:var(--on-ink);border-radius:var(--r);padding:8px 10px;font:600 .9rem var(--body);cursor:pointer;margin-left:auto}
@media (max-width:1020px){nav.main{display:none}.hdr-phone{display:none}.menu-btn{display:block}.hdr-cta{margin-left:0}}
@media (max-width:520px){.hdr-cta .btn{display:none}}
.mnav{background:var(--ink);color:var(--on-ink);border-top:1px solid rgba(255,255,255,.08)}
.mnav .wrap{display:grid;gap:4px;padding-block:12px 18px}
.mnav a{padding:10px 0;text-decoration:none;border-bottom:1px solid rgba(255,255,255,.07);font-weight:600}

/* HERO */
.hero{position:relative;background:var(--ink);color:var(--on-ink);overflow:hidden;isolation:isolate}
.hero-bg{position:absolute;inset:0;z-index:-2;background-size:cover;background-position:center;opacity:0;transition:opacity 1s ease}
.hero-bg.on{opacity:1}
@media (prefers-reduced-motion: no-preference){.hero-bg.on{animation:kb 9s ease-out forwards}}
@keyframes kb{from{transform:scale(1.07)}to{transform:scale(1)}}
.hero::after{content:"";position:absolute;inset:0;z-index:-1;background:linear-gradient(90deg,rgba(10,10,11,.86) 0%,rgba(10,10,11,.62) 50%,rgba(10,10,11,.32) 100%)}
@media (max-width:900px){.hero::after{background:rgba(10,10,11,.74)}}
.slides{position:relative;display:grid}
.slide{grid-area:1/1;display:grid;grid-template-columns:1.15fr .85fr;gap:56px;align-items:center;padding-block:52px 92px;opacity:0;visibility:hidden;transition:opacity .7s ease,visibility .7s}
.slide.on{opacity:1;visibility:visible}
.slide .copy{min-width:0}
.slide .tag{display:inline-flex;align-items:center;gap:10px;font-family:var(--mono);font-size:.78rem;letter-spacing:.14em;text-transform:uppercase;color:var(--brass-hi);border:1px solid rgba(201,166,110,.4);padding:7px 12px;border-radius:999px}
.slide .tag i{width:7px;height:7px;border-radius:50%;background:var(--brass);box-shadow:0 0 0 4px rgba(201,166,110,.18)}
.slide .h{font-size:clamp(2.4rem,5.2vw,4.2rem);margin-top:22px}
.slide .h em{font-style:normal;color:var(--brass-hi);position:relative;white-space:nowrap}
.slide .h em::after{content:"";position:absolute;left:0;right:0;bottom:.04em;height:.09em;background:var(--brass);transform-origin:left;transform:scaleX(0);transition:transform .9s .35s cubic-bezier(.2,.8,.2,1)}
.slide.on .h em::after{transform:scaleX(1)}
.slide .sub{color:var(--on-ink-muted);font-size:1.18rem;max-width:54ch;margin-top:20px}
.slide .sub b{color:var(--on-ink)}
.slide .ctas{display:flex;gap:14px;flex-wrap:wrap;margin-top:32px}
.slide .ctas .btn-ghost{color:var(--on-ink);border-color:rgba(238,243,240,.4)}
.micro{display:flex;gap:18px;flex-wrap:wrap;margin-top:22px;font-size:.88rem;color:var(--on-ink-muted)}
.micro span{display:inline-flex;gap:7px;align-items:center}
.micro svg{flex:none}

/* Ledger card in hero */
.ledger{background:linear-gradient(180deg,rgba(10,10,11,.74),rgba(10,10,11,.62));border:1px solid rgba(255,255,255,.12);border-radius:10px;padding:26px;backdrop-filter:blur(6px);-webkit-backdrop-filter:blur(6px);box-shadow:0 30px 60px -30px rgba(0,0,0,.6);min-width:0}
.ledger .lh{display:flex;justify-content:space-between;align-items:baseline;gap:10px;font-family:var(--mono);font-size:.74rem;letter-spacing:.12em;text-transform:uppercase;color:var(--on-ink-muted);border-bottom:1px dashed rgba(255,255,255,.18);padding-bottom:12px}
.ledger ul{list-style:none;margin:8px 0 0;padding:0}
.ledger li{display:grid;grid-template-columns:22px 1fr auto;gap:12px;align-items:center;padding:12px 0;border-bottom:1px solid rgba(255,255,255,.07);font-size:.98rem;opacity:.25;transform:translateX(8px);transition:opacity .45s,transform .45s}
.slide.on .ledger li{opacity:1;transform:none}
.slide.on .ledger li:nth-child(1){transition-delay:.25s}
.slide.on .ledger li:nth-child(2){transition-delay:.45s}
.slide.on .ledger li:nth-child(3){transition-delay:.65s}
.slide.on .ledger li:nth-child(4){transition-delay:.85s}
.ledger li .ck{width:20px;height:20px;border-radius:50%;background:rgba(201,166,110,.18);display:grid;place-items:center;color:var(--brass-hi)}
.ledger li small{font-family:var(--mono);font-size:.74rem;color:var(--on-ink-muted)}
.meter{margin-top:20px}
.meter .row{display:flex;justify-content:space-between;align-items:baseline;font-size:.86rem;color:var(--on-ink-muted)}
.meter .big{font-family:var(--display);font-weight:700;font-size:2.6rem;color:var(--brass-hi);line-height:1}
.bar{height:10px;border-radius:999px;background:rgba(224,122,95,.35);margin-top:10px;overflow:hidden;position:relative}
.bar i{position:absolute;inset:0 auto 0 0;width:100%;background:linear-gradient(90deg,var(--coral),#c9654b);border-radius:999px;transition:width 1.6s 1s cubic-bezier(.2,.8,.2,1)}
.slide.on .bar i{width:10%}
.meter .legend{display:flex;justify-content:space-between;font-family:var(--mono);font-size:.7rem;color:var(--on-ink-muted);margin-top:8px}

/* slider controls */
.sctl{position:absolute;left:0;right:0;bottom:26px;z-index:3}
.sctl .wrap{display:flex;align-items:center;gap:18px}
.dots{display:flex;gap:10px;flex-wrap:wrap}
.dot{background:none;border:0;padding:6px 0;cursor:pointer;color:var(--on-ink-muted);font:500 .78rem var(--mono);letter-spacing:.08em;text-transform:uppercase;display:grid;gap:7px;text-align:left;min-width:110px}
.dot .track{height:3px;background:rgba(255,255,255,.15);border-radius:2px;overflow:hidden}
.dot .track i{display:block;height:100%;width:0;background:var(--brass)}
.dot[aria-selected="true"]{color:var(--on-ink)}
.arrows{margin-left:auto;display:flex;gap:8px}
.arrows button{width:42px;height:42px;border-radius:50%;border:1px solid rgba(255,255,255,.25);background:rgba(255,255,255,.04);color:var(--on-ink);cursor:pointer;display:grid;place-items:center}
.arrows button:hover{background:rgba(255,255,255,.12)}
@media (max-width:900px){
  .slide{grid-template-columns:1fr;gap:28px;padding-block:36px 92px}
  .ledger{display:none}
  .dot{min-width:0;width:44px;min-height:44px;align-content:center}.dot span.lbl{display:none}
  .slide .sub{font-size:1.05rem}
}

/* Trust strip */
.trust{background:var(--ink-2);color:var(--on-ink)}
.trust .wrap{display:grid;grid-template-columns:repeat(4,1fr);gap:0;padding-block:0}
.trust .t{padding:22px 20px;border-left:1px solid rgba(255,255,255,.08)}
.trust .t:first-child{border-left:0;padding-left:0}
.trust .k{font-family:var(--display);font-weight:700;font-size:1.9rem;color:var(--brass-hi);line-height:1}
.trust .v{font-size:.88rem;color:var(--on-ink-muted);margin-top:6px}
@media (max-width:760px){.trust .wrap{grid-template-columns:1fr 1fr}.trust .t{border-left:0;padding-left:0;border-top:1px solid rgba(255,255,255,.08)}.trust .t:nth-child(-n+2){border-top:0}}

/* Sections */
section{padding-block:clamp(64px,9vw,112px)}
.sec-head{display:grid;gap:16px;margin-bottom:46px;max-width:780px}
.ruled{background-image:repeating-linear-gradient(180deg,transparent 0 35px,color-mix(in srgb,var(--line) 55%,transparent) 35px 36px)}

/* Who we serve */
.niches{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.niche{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:30px;display:flex;flex-direction:column;gap:16px;min-width:0;transition:transform .2s,box-shadow .2s,border-color .2s}
.niche:hover{transform:translateY(-4px);box-shadow:var(--shadow);border-color:var(--brass)}
.niche .ic{width:52px;height:52px;border-radius:12px;background:var(--ink);color:var(--brass);display:grid;place-items:center}
.niche p{color:var(--muted)}
.niche ul{margin:0;padding:0;list-style:none;display:grid;gap:9px;font-size:.96rem}
.niche li{display:grid;grid-template-columns:18px 1fr;gap:10px}
.niche li::before{content:"";width:8px;height:8px;margin-top:.55em;border:2px solid var(--brass-deep);border-radius:50%}
.niche .go{margin-top:auto;padding-top:8px;font-weight:700;color:var(--brass-deep);text-decoration:none;display:inline-flex;gap:8px;align-items:center}
.niche .go:hover{text-decoration:underline}
@media (max-width:900px){.niches{grid-template-columns:1fr}}

/* Commitment */
.commit{background:var(--surface)}
.commit-head{display:grid;grid-template-columns:1.1fr .9fr;gap:48px;align-items:center;margin-bottom:44px}
.commit-img{margin:0;border-radius:14px;overflow:hidden;box-shadow:var(--shadow);aspect-ratio:3/2;max-width:100%}
.commit-img img{width:100%;height:100%;object-fit:cover;display:block}
.commit-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.cm{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:28px;display:grid;gap:12px;align-content:start;min-width:0;transition:transform .2s,box-shadow .2s,border-color .2s}
.cm:hover{transform:translateY(-3px);box-shadow:var(--shadow);border-color:var(--brass)}
.cm-ic{width:46px;height:46px;border-radius:50%;background:var(--brass);color:var(--on-brass);display:grid;place-items:center}
.cm h3{font-size:1.22rem}
.cm p{color:var(--muted);font-size:.97rem}
.commit-cta{margin-top:36px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap;background:var(--ink);color:var(--on-ink);border-radius:12px;padding:22px 26px}
.commit-cta p{font-family:var(--display);font-weight:700;font-size:1.25rem}
@media (max-width:960px){.commit-grid{grid-template-columns:1fr 1fr}.commit-head{grid-template-columns:1fr;gap:28px}.commit-img{max-width:560px}}
@media (max-width:600px){.commit-grid{grid-template-columns:1fr}}

/* Services */
.svc{display:grid;grid-template-columns:repeat(2,1fr);gap:22px}
.svc-card{position:relative;background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:32px;display:grid;gap:14px;align-content:start;min-width:0;overflow:hidden}
.svc-card .form{font-family:var(--mono);font-size:.72rem;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);display:flex;justify-content:space-between}
.svc-card h3{font-size:1.75rem}
.svc-card .promise{font-weight:600}
.svc-card p.d{color:var(--muted)}
.svc-card ul{margin:0;padding:0;list-style:none;display:flex;flex-wrap:wrap;gap:8px}
.svc-card li{font-size:.84rem;border:1px solid var(--line);border-radius:999px;padding:5px 11px;background:var(--paper)}
.svc-card .row{display:flex;gap:12px;flex-wrap:wrap;align-items:center;margin-top:6px}
.svc-card.feature{background:var(--ink);color:var(--on-ink);border-color:var(--ink)}
.svc-card.feature .form,.svc-card.feature p.d{color:var(--on-ink-muted)}
.svc-card.feature li{background:rgba(255,255,255,.05);border-color:rgba(255,255,255,.15)}
.svc-card.feature .big90{position:absolute;right:-10px;top:10px;font-family:var(--display);font-weight:700;font-size:9rem;line-height:1;color:rgba(201,166,110,.12);pointer-events:none}
.textlink{font-weight:700;color:var(--brass-deep);text-decoration:none}
.svc-card.feature .textlink{color:var(--brass-hi)}
.textlink:hover{text-decoration:underline}
@media (max-width:860px){.svc{grid-template-columns:1fr}}

/* Inline CTA band */
.band{background:var(--brass);color:var(--on-brass)}
.band .wrap{display:flex;gap:20px;align-items:center;justify-content:space-between;padding-block:26px;flex-wrap:wrap}
.band p{font-family:var(--display);font-weight:700;font-size:clamp(1.3rem,2.4vw,1.75rem);line-height:1.2;max-width:40ch}
.band .btn-ink{box-shadow:none}

/* Quiz */
.quiz-wrap{display:grid;grid-template-columns:.9fr 1.1fr;gap:48px;align-items:start}
.quiz{background:var(--surface);border:1px solid var(--line);border-radius:12px;box-shadow:var(--shadow);overflow:hidden;min-width:0}
.quiz .qtop{display:flex;justify-content:space-between;align-items:center;padding:16px 24px;background:var(--ink);color:var(--on-ink);font-family:var(--mono);font-size:.78rem;letter-spacing:.1em;text-transform:uppercase}
.qprog{height:4px;background:var(--surface-2)}
.qprog i{display:block;height:100%;background:var(--brass);width:25%;transition:width .3s}
.qbody{padding:26px 24px 28px}
.qstep{display:grid;gap:14px}
.qstep legend{font-family:var(--display);font-weight:700;font-size:1.45rem;line-height:1.2;padding:0;margin-bottom:6px}
.qstep fieldset{border:0;padding:0;margin:0;display:grid;gap:10px;min-width:0}
.opt{display:flex;gap:12px;align-items:center;border:1.5px solid var(--line);border-radius:8px;padding:14px 16px;cursor:pointer;font-weight:600;background:var(--paper);transition:border-color .15s,background .15s}
.opt:hover{border-color:var(--brass)}
.opt input{accent-color:var(--brass-deep);width:18px;height:18px;flex:none}
.opt:has(input:checked){border-color:var(--brass);background:color-mix(in srgb,var(--brass) 12%,var(--surface))}
.qnav{display:flex;justify-content:space-between;align-items:center;gap:10px;margin-top:8px}
.qnav .btn[disabled]{opacity:.4;cursor:not-allowed;transform:none}
.qstep legend:focus{outline:none}
.qnav .back{background:none;border:0;color:var(--muted);font:600 .95rem var(--body);cursor:pointer;padding:8px 0}
.result h3{font-size:1.6rem}
.result .lvl{display:inline-flex;gap:8px;align-items:center;font-family:var(--mono);font-size:.78rem;letter-spacing:.1em;text-transform:uppercase;padding:6px 10px;border-radius:999px;background:color-mix(in srgb,var(--mint) 25%,transparent);color:color-mix(in srgb,var(--mint) 40%,var(--fg))}
.result ol{margin:14px 0 0;padding:0;list-style:none;display:grid;gap:10px;counter-reset:s}
.result li{counter-increment:s;display:grid;grid-template-columns:30px 1fr;gap:10px;padding:12px 14px;border:1px solid var(--line);border-radius:8px;background:var(--paper)}
.result li::before{content:counter(s,decimal-leading-zero);font-family:var(--mono);font-size:.8rem;color:var(--brass-deep);padding-top:2px}
.result li b{display:block}
.result li span{font-size:.9rem;color:var(--muted)}
.fine{font-size:.8rem;color:var(--muted)}
.quiz-side{display:grid;gap:22px}
.quiz-side .stat{display:grid;grid-template-columns:auto 1fr;gap:16px;align-items:center;padding:18px 0;border-top:1px solid var(--line)}
.quiz-side .stat .k{font-family:var(--display);font-weight:700;font-size:2.4rem;color:var(--brass-deep);line-height:1}
@media (max-width:900px){.quiz-wrap{grid-template-columns:1fr}}

/* Process */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:0;counter-reset:st;border-top:2px solid var(--fg)}
.step{padding:26px 22px 8px 0;position:relative;min-width:0}
.step + .step{padding-left:22px;border-left:1px solid var(--line)}
.step .n{font-family:var(--mono);font-size:.8rem;color:var(--brass-deep);letter-spacing:.1em}
.step h3{margin:10px 0 10px;font-size:1.55rem}
.step p{color:var(--muted);font-size:.97rem}
@media (max-width:860px){.steps{grid-template-columns:1fr 1fr}.step:nth-child(3){padding-left:0;border-left:0}.step{border-top:1px solid var(--line)}}
@media (max-width:520px){.steps{grid-template-columns:1fr}.step + .step{padding-left:0;border-left:0}}

/* Reviews */
.rev{background:var(--ink);color:var(--on-ink);position:relative;overflow:hidden}
.rev .eyebrow{color:var(--brass-hi)}
.rev .lede{color:var(--on-ink-muted)}
.rev-top{display:flex;justify-content:space-between;align-items:end;gap:30px;flex-wrap:wrap;margin-bottom:40px}
.gscore{display:flex;gap:18px;align-items:center;background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.12);border-radius:10px;padding:16px 22px}
.gscore .s{font-family:var(--display);font-weight:700;font-size:3.2rem;line-height:1}
.gscore .stars{font-size:1.2rem}
.gscore small{display:block;color:var(--on-ink-muted);font-size:.85rem}
.rgrid{columns:3 300px;column-gap:20px}
.rcard{break-inside:avoid;margin:0 0 20px;background:rgba(255,255,255,.045);border:1px solid rgba(255,255,255,.1);border-radius:10px;padding:24px;display:grid;gap:14px}
.rcard .rh{display:flex;justify-content:space-between;align-items:center;gap:10px}
.rcard .tg{font-family:var(--mono);font-size:.7rem;letter-spacing:.08em;text-transform:uppercase;color:var(--brass-hi);border:1px solid rgba(201,166,110,.35);border-radius:999px;padding:3px 9px}
.rcard blockquote{margin:0;font-size:1rem;line-height:1.6;color:var(--on-ink)}
.rcard .who{display:flex;gap:12px;align-items:center;font-size:.9rem}
.rcard .av{width:36px;height:36px;border-radius:50%;background:var(--ink-3);display:grid;place-items:center;font-weight:700;color:var(--brass-hi);flex:none}
.rcard .who small{display:block;color:var(--on-ink-muted);font-size:.8rem}
.rcard.hero-r{border-color:rgba(201,166,110,.5);background:rgba(201,166,110,.08)}
.rcard.hero-r blockquote{font-family:var(--display);font-weight:700;font-size:1.32rem;line-height:1.35}
.rev-actions{display:flex;gap:14px;flex-wrap:wrap;margin-top:18px;align-items:center}
.rev-actions .btn-ghost{color:var(--on-ink);border-color:rgba(238,243,240,.4)}
.more-r[hidden]{display:none!important}

/* About */
.about{display:grid;grid-template-columns:.8fr 1.2fr;gap:56px;align-items:center}
.portrait{margin:0;aspect-ratio:3/4;max-width:100%;border-radius:14px;overflow:hidden;position:relative;background:var(--ink);box-shadow:var(--shadow)}
.portrait img{width:100%;height:100%;object-fit:cover;display:block}
.portrait .cap{position:absolute;left:0;right:0;bottom:0;display:flex;justify-content:space-between;gap:10px;font-family:var(--display);font-weight:700;font-size:.85rem;color:#fff;background:linear-gradient(transparent,rgba(10,10,11,.88));padding:46px 20px 16px}
.portrait .cap span:last-child{color:var(--brass-hi)}
.team{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:26px}
.team figure{margin:0;display:grid;grid-template-columns:56px 1fr;gap:12px;align-items:center;min-width:0}
.team img{width:56px;height:56px;border-radius:50%;object-fit:cover;border:2px solid var(--brass)}
.team b{display:block;font-family:var(--display);font-size:.9rem;line-height:1.25}
.team span{font-size:.8rem;color:var(--muted)}
@media (max-width:640px){.team{grid-template-columns:1fr}}
.about .cred{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:26px 0}
.about .cred div{border-top:2px solid var(--brass);padding-top:12px}
.about .cred b{font-family:var(--display);font-weight:400;font-size:1.7rem;display:block;line-height:1.1}
.about .cred span{font-size:.88rem;color:var(--muted)}
.about p + p{margin-top:14px}
.values{display:flex;flex-wrap:wrap;gap:8px;margin-top:20px}
.values span{font-family:var(--mono);font-size:.75rem;letter-spacing:.06em;border:1px solid var(--line);padding:5px 10px;border-radius:999px;color:var(--muted)}
@media (max-width:860px){.about{grid-template-columns:1fr}.portrait{max-width:380px}}
@media (max-width:520px){.about .cred{grid-template-columns:1fr}}

/* FAQ */
.faq{display:grid;grid-template-columns:.8fr 1.2fr;gap:56px}
details{border-top:1px solid var(--line);padding:18px 0}
details:last-child{border-bottom:1px solid var(--line)}
summary{cursor:pointer;font-weight:700;font-size:1.08rem;list-style:none;display:flex;justify-content:space-between;gap:16px}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";font-family:var(--mono);color:var(--brass-deep);font-size:1.3rem;line-height:1}
details[open] summary::after{content:"–"}
details p{color:var(--muted);margin-top:10px;max-width:64ch}
@media (max-width:860px){.faq{grid-template-columns:1fr;gap:20px}}

/* Book */
.book{background:var(--ink);color:var(--on-ink);position:relative;overflow:hidden}
.book::before{content:"";position:absolute;inset:0;background:radial-gradient(700px 400px at 100% 0,rgba(201,166,110,.18),transparent 60%);pointer-events:none}
.book-grid{display:grid;grid-template-columns:1fr 1fr;gap:56px;align-items:start;position:relative}
.book h2 em{font-style:normal;color:var(--brass-hi)}
.book .lede{color:var(--on-ink-muted)}
.checks{list-style:none;padding:0;margin:26px 0 0;display:grid;gap:12px}
.checks li{display:grid;grid-template-columns:24px 1fr;gap:10px}
.checks li::before{content:"✓";color:var(--mint);font-weight:800}
.contact-lines{margin-top:30px;display:grid;gap:10px;font-size:.95rem;color:var(--on-ink-muted)}
.contact-lines b{color:var(--on-ink);font-weight:600}
.copyrow{display:flex;gap:10px;align-items:center;flex-wrap:wrap}
.copybtn{font:600 .75rem var(--mono);background:rgba(255,255,255,.08);border:1px solid rgba(255,255,255,.2);color:var(--on-ink);border-radius:4px;padding:4px 8px;cursor:pointer}
form.lead{background:var(--surface);color:var(--fg);border-radius:12px;padding:30px;display:grid;gap:16px;box-shadow:0 40px 80px -40px rgba(0,0,0,.7);min-width:0}
form.lead h3{font-size:1.5rem}
.f2{display:grid;grid-template-columns:1fr 1fr;gap:14px}
@media (max-width:560px){.f2{grid-template-columns:1fr}}
.fld{display:grid;gap:6px;min-width:0}
.fld label{font-size:.85rem;font-weight:700}
.fld input,.fld select,.fld textarea{font:inherit;font-size:1rem;padding:12px 14px;border:1.5px solid var(--line);border-radius:6px;background:var(--paper);color:var(--fg);width:100%}
.fld input:focus,.fld select:focus,.fld textarea:focus{border-color:var(--brass);outline:none;box-shadow:0 0 0 3px color-mix(in srgb,var(--brass) 30%,transparent)}
.fld .err{color:var(--err);font-size:.8rem;min-height:0}
.chips{display:flex;flex-wrap:wrap;gap:8px}
.chips label{display:inline-flex;gap:8px;align-items:center;border:1.5px solid var(--line);border-radius:999px;padding:7px 12px;font-size:.88rem;font-weight:600;cursor:pointer;background:var(--paper)}
.chips label:has(input:checked){border-color:var(--brass);background:color-mix(in srgb,var(--brass) 14%,var(--surface))}
.chips input{accent-color:var(--brass-deep)}
form.lead .btn{width:100%;font-size:1.05rem}
.success{display:grid;gap:12px;text-align:left}
.success .big{font-family:var(--display);font-weight:700;font-size:2rem;line-height:1.1}
@media (max-width:900px){.book-grid{grid-template-columns:1fr}}

/* Footer */
footer{background:#070708;color:var(--on-ink-muted);font-size:.92rem}
footer .wrap{padding-block:56px 110px}
.fgrid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:36px}
footer h4{font-family:var(--mono);font-size:.74rem;letter-spacing:.12em;text-transform:uppercase;color:var(--on-ink);margin:0 0 14px;font-weight:500}
footer ul{list-style:none;margin:0;padding:0;display:grid;gap:9px}
footer a{text-decoration:none}
footer a:hover{color:var(--on-ink)}
.legal{border-top:1px solid rgba(255,255,255,.08);margin-top:40px;padding-top:22px;font-size:.8rem;display:grid;gap:8px}
@media (max-width:860px){.fgrid{grid-template-columns:1fr 1fr}}
@media (max-width:480px){.fgrid{grid-template-columns:1fr}}

/* Sticky mobile action bar */
.mbar{position:fixed;left:0;right:0;bottom:0;z-index:70;display:none;gap:10px;background:rgba(10,10,11,.97);backdrop-filter:blur(8px);-webkit-backdrop-filter:blur(8px);padding:10px max(12px,env(safe-area-inset-right,0px)) calc(10px + env(safe-area-inset-bottom,0px)) max(12px,env(safe-area-inset-left,0px));border-top:1px solid rgba(255,255,255,.1);transform:translateY(110%);transition:transform .3s}
.mbar.show{transform:none}
.mbar .btn{flex:1;padding:.9em .8em;font-size:.95rem}
.mbar .btn-ghost{color:var(--on-ink);border-color:rgba(238,243,240,.35)}
@media (max-width:760px){.mbar{display:flex}}

/* Desktop floating CTA */
.fab{position:fixed;right:max(22px,calc(env(safe-area-inset-right,0px) + 22px));bottom:calc(22px + env(safe-area-inset-bottom,0px));z-index:65;display:flex;align-items:center;gap:12px;background:var(--ink);color:var(--on-ink);border:1px solid rgba(201,166,110,.5);border-radius:999px;padding:8px 8px 8px 18px;box-shadow:0 20px 40px -18px rgba(0,0,0,.6);transform:translateY(160%);transition:transform .35s;font-size:.9rem}
.fab.show{transform:none}
.fab .btn{padding:.7em 1em;font-size:.88rem}
.fab .x{background:none;border:0;color:var(--on-ink-muted);cursor:pointer;font-size:1.1rem;padding:4px 8px}
@media (max-width:760px){.fab{display:none}}

/* Exit / offer modal */
.modal{position:fixed;inset:0;z-index:90;display:grid;place-items:center;padding:20px;background:rgba(6,6,7,.72)}
.modal[hidden]{display:none!important}
.mcard{background:var(--surface);color:var(--fg);border-radius:12px;max-width:520px;width:100%;overflow:hidden;box-shadow:0 40px 90px -30px rgba(0,0,0,.8)}
.mcard .mtop{background:var(--ink);color:var(--on-ink);padding:26px 28px}
.mcard .mtop .eyebrow{color:var(--brass-hi)}
.mcard .mtop h3{font-size:1.8rem;margin-top:8px}
.mcard .mb{padding:24px 28px 28px;display:grid;gap:14px}
.mcard .close{float:right;background:none;border:0;color:var(--on-ink-muted);font-size:1.5rem;cursor:pointer;line-height:1}
.demo-note{font-size:.78rem;color:var(--muted);border:1px dashed var(--line);border-radius:6px;padding:8px 10px}

.reveal{transition:opacity .6s,transform .6s}
.reveal.pre{opacity:.001;transform:translateY(14px)}


/* ===== Additions for the multi-page site ===== */
html,body{margin:0}
img{max-width:100%}
[hidden]{display:none!important}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}

/* Learning Center dropdown */
.dd{position:relative}
.dd-btn{background:none;border:0;color:var(--on-ink-muted);font:500 .95rem var(--body);cursor:pointer;display:inline-flex;align-items:center;gap:6px;padding:0}
.dd-btn:hover,.dd-btn[aria-expanded="true"]{color:var(--on-ink)}
.dd-menu{position:absolute;top:calc(100% + 14px);right:-20px;min-width:270px;background:var(--surface);color:var(--fg);border:1px solid var(--line);border-radius:10px;box-shadow:0 24px 50px -20px rgba(10,10,11,.55);padding:8px;display:none;z-index:80}
.dd-menu::before{content:"";position:absolute;left:0;right:0;top:-16px;height:16px}
.dd:hover .dd-menu,.dd:focus-within .dd-menu,.dd.open .dd-menu{display:grid}
nav.main .dd-menu a{display:grid;gap:2px;padding:10px 12px;border-radius:8px;text-decoration:none;color:var(--fg)}
nav.main .dd-menu a:hover{background:var(--surface-2);color:var(--fg)}
.dd-menu b{font-family:var(--display);font-weight:700}
.dd-menu span{font-size:.82rem;color:var(--muted)}
.mnav-h{font-family:var(--display);font-weight:700;font-size:.76rem;letter-spacing:.12em;text-transform:uppercase;color:var(--brass);padding-top:12px}
.mnav a.sub{padding-left:14px}

/* Video testimonial */
.vt{display:grid;grid-template-columns:1.35fr 1fr;gap:36px;align-items:center;background:rgba(255,255,255,.04);border:1px solid rgba(201,166,110,.35);border-radius:14px;padding:22px;margin-bottom:34px}
.vt-player{position:relative;border-radius:10px;overflow:hidden;background:#000;aspect-ratio:16/9;max-width:100%}
.vt-player video{width:100%;height:100%;display:block;object-fit:cover}
.vt-play{position:absolute;left:50%;top:50%;transform:translate(-50%,-50%);width:78px;height:78px;border-radius:50%;border:0;background:var(--brass);color:var(--on-brass);display:grid;place-items:center;cursor:pointer;box-shadow:0 0 0 10px rgba(201,166,110,.25);transition:transform .2s}
.vt-play:hover{transform:translate(-50%,-50%) scale(1.06)}
.vt-copy{display:grid;gap:14px;align-content:center;min-width:0}
.vt-copy .tg{justify-self:start;font-family:var(--display);font-weight:700;font-size:.72rem;letter-spacing:.08em;text-transform:uppercase;color:var(--brass-hi);border:1px solid rgba(201,166,110,.4);border-radius:999px;padding:4px 10px}
.vt-copy h3{font-size:clamp(1.4rem,2.6vw,1.9rem);line-height:1.2}
.vt-who{display:flex;gap:10px;flex-wrap:wrap;align-items:baseline}
.vt-who span{color:var(--on-ink-muted);font-size:.92rem}
.vt-copy p:not(.vt-who){color:var(--on-ink-muted)}
.vt-copy .btn{justify-self:start}
@media (max-width:860px){.vt{grid-template-columns:1fr;padding:14px}}

/* Article cards (home teaser + learning center) */
.learn-teaser{background:var(--surface)}
.lt-head{display:flex;justify-content:space-between;align-items:end;gap:20px;flex-wrap:wrap;margin-bottom:34px}
.lt-links{display:flex;gap:10px;flex-wrap:wrap}
.lt-links .btn-ghost{color:var(--fg)}
.acards{display:grid;grid-template-columns:repeat(auto-fill,minmax(min(100%,300px),1fr));gap:20px}
.acard{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:24px;display:grid;gap:12px;align-content:start;text-decoration:none;color:var(--fg);min-width:0;transition:transform .2s,box-shadow .2s,border-color .2s}
.acard:hover{transform:translateY(-3px);box-shadow:var(--shadow);border-color:var(--brass)}
.acard .ameta{display:flex;gap:8px;flex-wrap:wrap;font-size:.78rem;color:var(--muted)}
.acard .aud{font-family:var(--display);font-weight:700;font-size:.72rem;letter-spacing:.06em;text-transform:uppercase;color:var(--brass-deep)}
.acard h3{font-size:1.2rem;line-height:1.3}
.acard p{color:var(--muted);font-size:.95rem}
.acard .read{font-weight:700;color:var(--brass-deep);font-family:var(--display)}
.lc-empty{color:var(--muted)}

/* Page hero for inner pages */
.page-hero{background:var(--ink);color:var(--on-ink);padding-block:64px 0;position:relative;overflow:hidden}
.page-hero::before{content:"";position:absolute;inset:0;background:radial-gradient(800px 400px at 90% 0,rgba(201,166,110,.16),transparent 60%),radial-gradient(700px 400px at 0 100%,rgba(201,166,110,.12),transparent 60%);pointer-events:none}
.page-hero .wrap{position:relative;display:grid;gap:16px}
.page-hero h1{font-size:clamp(2.1rem,4.6vw,3.4rem);max-width:22ch}
.page-hero .lede{color:var(--on-ink-muted)}
.page-hero .eyebrow{color:var(--brass-hi)}
.page-hero.slim{padding-block:56px 46px}
.wrap.narrow{max-width:820px}

/* Tabs */
.lc-tabs{display:flex;gap:4px;margin-top:22px}
.lc-tabs button{background:transparent;border:0;color:var(--on-ink-muted);font:700 1rem var(--display);padding:14px 22px;border-radius:10px 10px 0 0;cursor:pointer}
.lc-tabs button[aria-selected="true"]{background:var(--paper);color:var(--fg)}
.lc-tabs button:hover:not([aria-selected="true"]){color:var(--on-ink);background:rgba(255,255,255,.06)}
.lc-body{padding-block:40px 80px}
.lc-tools{display:flex;gap:14px;flex-wrap:wrap;align-items:center;margin-bottom:26px}
.lc-tools input{font:inherit;padding:11px 14px;border:1.5px solid var(--line);border-radius:8px;background:var(--surface);color:var(--fg);width:min(100%,320px)}
.lc-tools input:focus{border-color:var(--brass);outline:none;box-shadow:0 0 0 3px rgba(201,166,110,.3)}
.chips{display:flex;flex-wrap:wrap;gap:8px}
.chip{border:1.5px solid var(--line);background:var(--surface);color:var(--fg);border-radius:999px;padding:7px 14px;font:600 .88rem var(--body);cursor:pointer}
.chip[aria-pressed="true"]{background:var(--ink);color:var(--on-ink);border-color:var(--ink)}
.faq-list{display:grid}
.faq-list details{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:0;margin-bottom:12px}
.faq-list summary{padding:18px 22px;font-size:1.05rem}
.faq-list .fa{padding:0 22px 20px;color:var(--muted);max-width:72ch}
.faq-list .fcat{display:block;font-family:var(--display);font-weight:700;font-size:.7rem;letter-spacing:.08em;text-transform:uppercase;color:var(--brass-deep);margin-bottom:4px}
.ask{margin-top:28px;display:flex;justify-content:space-between;align-items:center;gap:18px;flex-wrap:wrap;background:var(--ink);color:var(--on-ink);border-radius:12px;padding:22px 26px}
.ask p{color:var(--on-ink-muted)}

/* Article page */
.art-head{background:var(--ink);color:var(--on-ink);padding-block:48px 46px;margin-bottom:40px}
.art-head .wrap{display:grid;gap:14px}
.art-head h1{font-size:clamp(1.9rem,4vw,2.9rem);line-height:1.15}
.art-head .lede{color:var(--on-ink-muted)}
.back{color:var(--brass-hi);text-decoration:none;font-weight:700;font-family:var(--display)}
.art-meta{font-size:.85rem;color:var(--on-ink-muted)}
.prose{font-size:1.06rem;line-height:1.75;max-width:70ch}
.prose h2{font-size:1.55rem;margin:1.8em 0 .5em}
.prose h3{font-size:1.2rem;margin:1.5em 0 .4em}
.prose p,.prose ul,.prose ol{margin:0 0 1.1em}
.prose li{margin-bottom:.4em}
.prose a{color:var(--brass-deep);font-weight:600}
.prose hr{border:0;border-top:1px solid var(--line);margin:2em 0}
.prose em{color:var(--muted)}
.art-cta{display:grid;grid-template-columns:72px 1fr auto;gap:18px;align-items:center;background:var(--surface);border:1px solid var(--line);border-left:4px solid var(--brass);border-radius:12px;padding:20px;margin:36px 0 56px}
.art-cta img{width:72px;height:72px;border-radius:50%;object-fit:cover;object-position:top}
.art-cta p{color:var(--muted);font-size:.93rem}
@media (max-width:640px){.art-cta{grid-template-columns:1fr;text-align:left}}
.more{padding-bottom:70px}
.more h2{font-size:1.5rem;margin-bottom:20px}

/* Inner-page mobile bar shows once you scroll */
.mbar.show{transform:none}


/* ===== Brand layer: RO monogram logo (black, champagne gold, ivory) ===== */
h1,h2,h3{font-weight:600;letter-spacing:0;line-height:1.08}
h2{font-size:clamp(2.2rem,4.6vw,3.4rem)}
h3{font-size:1.55rem}
.slide .h{font-size:clamp(2.7rem,5.8vw,4.7rem);font-weight:600}
.slide .h em{font-style:italic;font-weight:600}

/* Small caps-style labels use the wordmark's sans, like "CPA PLLC" */
.btn,.eyebrow,.logo small,.vt-copy .tg,.acard .aud,.acard .read,.mnav-h,.faq-list .fcat,.lc-tabs button,.back,
.team b,.portrait .cap,.slide .tag,.ledger .lh,.dot,nav.main .dd-menu b,.rcard .tg,.svc-card .form,.step .n,
.result .lvl,.values span,footer h4,.trust .v{font-family:var(--mono)}
.btn{font-weight:700;letter-spacing:.06em;text-transform:uppercase;font-size:.86rem;border-radius:var(--r)}
.btn-sm{font-size:.78rem}
.eyebrow{font-weight:600;letter-spacing:.22em;font-size:.76rem;border-bottom:1px solid var(--brass)}
.slide .tag{letter-spacing:.2em}

/* Header wordmark mirrors the logo: R. OSMAN over — CPA PLLC — */
.seal{width:46px;height:auto;border-radius:0}
.logo .wm{display:grid;gap:5px}
.logo .wm b{font-family:var(--mono);font-weight:500;font-size:1.12rem;letter-spacing:.24em;text-transform:uppercase;color:var(--on-ink);line-height:1}
.logo .wm small{display:flex;align-items:center;gap:8px;font-weight:600;font-size:.6rem;letter-spacing:.32em;color:var(--brass);margin:0;text-transform:uppercase}
.logo .wm small::before,.logo .wm small::after{content:"";height:1px;width:14px;background:var(--brass);opacity:.8}
.flogo img{width:200px;height:auto;display:block}

/* Gold accents read as champagne, not yellow */
.deadline{background:var(--brass);color:var(--on-brass)}
.slide .h em::after{height:.05em}
.stars{color:var(--brass)}
.btn-primary{box-shadow:0 10px 26px -14px rgba(201,166,110,.8)}
.vt{border-color:rgba(201,166,110,.4)}
.cm-ic{background:var(--ink);color:var(--brass)}
.niche .ic{color:var(--brass)}
.trust .k,.gscore .s,.meter .big,.about .cred b,.quiz-side .stat .k{font-family:var(--display);font-weight:600}
html{font-feature-settings:"lnum" 1}
.deadline .meta{display:none}
.deadline .wrap{justify-content:center;text-align:center}
.acard h3{font-size:1.5rem;line-height:1.2}
.cm h3{font-size:1.5rem}

/* Footer offices row */
.offices{margin-top:40px;padding-top:28px;border-top:1px solid rgba(255,255,255,.08)}
.off-grid{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:22px}
.off-grid .off{display:grid;gap:6px;align-content:start}
.off-grid .off b{font-family:var(--display);font-weight:600;font-size:1.2rem;color:var(--on-ink)}
.off-grid .off span{font-size:.88rem;line-height:1.5}
.off-grid .off a{font-family:var(--mono);font-size:.7rem;font-weight:600;letter-spacing:.1em;text-transform:uppercase;color:var(--brass)}
@media (max-width:1000px){.off-grid{grid-template-columns:repeat(3,minmax(0,1fr))}}
@media (max-width:620px){.off-grid{grid-template-columns:1fr 1fr}}
@media (max-width:380px){.off-grid{grid-template-columns:1fr}}

/* GoHighLevel booking calendar */
.cal{background:var(--surface);color:var(--fg);border-radius:12px;padding:24px 20px 18px;box-shadow:0 40px 80px -40px rgba(0,0,0,.7);display:grid;gap:12px;min-width:0}
.cal-head h3{font-size:1.6rem}
.cal-head p{color:var(--muted);font-size:.95rem;margin-top:4px}
.cal iframe{width:100%;min-height:760px;border:0;overflow:hidden;display:block;border-radius:8px;background:#fff}
@media (max-width:600px){.cal{padding:16px 10px}.cal iframe{min-height:980px}}