/* ANAS CPA — Professional CPA Firm Site */
*{margin:0;padding:0;box-sizing:border-box}
:root{
  --green:#1F4438;
  --green-dark:#163328;
  --gold:#A88A47;
  --gold-light:#C8A865;
  --cream:#FAF8F3;
  --cream-dark:#F0EBE0;
  --text:#1A1A1A;
  --text-soft:#4D4D4D;
  --muted:#7A7A7A;
  --border:#E5E0D5;
  --white:#FFFFFF;
  --shadow-sm:0 1px 3px rgba(22,50,40,.06);
  --shadow:0 4px 14px rgba(22,50,40,.08);
  --radius:10px;
  --radius-lg:14px;
}
html{scroll-behavior:smooth;font-size:16px}
body{font-family:'Cairo','Tajawal',system-ui,sans-serif;background:var(--white);color:var(--text);line-height:1.75;direction:rtl;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit;text-decoration:none;transition:color .2s}
.container{max-width:1180px;margin:0 auto;padding:0 24px}
.container.narrow{max-width:860px}
.center{text-align:center}

/* HEADER */
.site-header{background:var(--white);border-bottom:1px solid var(--border);position:sticky;top:0;z-index:100;padding:14px 0;box-shadow:var(--shadow-sm)}
.site-header .row{display:flex;align-items:center;justify-content:space-between;gap:24px}
.brand{display:flex;align-items:center;gap:12px}
.brand-logo{height:48px;width:auto}
.brand-text{display:none;border-right:2px solid var(--gold);padding-right:12px;line-height:1.3}
@media(min-width:1024px){.brand-text{display:block}}
.brand-name{display:block;font-size:14px;font-weight:700;color:var(--green)}
.brand-sub{display:block;font-size:11px;color:var(--muted)}
.main-nav{display:flex;align-items:center;gap:4px}
.main-nav a{font-size:14.5px;font-weight:600;padding:9px 14px;border-radius:6px;color:var(--text);transition:all .2s}
.main-nav a:hover{color:var(--green);background:rgba(31,68,56,.04)}
.main-nav a.active{color:var(--gold)}

/* BUTTONS */
.btn{display:inline-flex;align-items:center;gap:8px;padding:11px 24px;border-radius:8px;font-size:14.5px;font-weight:600;font-family:inherit;cursor:pointer;border:1.5px solid transparent;transition:all .2s;text-decoration:none}
.btn-lg{padding:13px 30px;font-size:15.5px}
.btn-primary{background:var(--green);color:var(--white)!important}
.btn-primary:hover{background:var(--green-dark);transform:translateY(-1px)}
.btn-outline{background:transparent;border-color:var(--green);color:var(--green)!important}
.btn-outline:hover{background:var(--green);color:var(--white)!important}
.btn-whatsapp{background:#25D366;color:var(--white)!important}
.btn-whatsapp:hover{background:#1FB055}

/* HERO */
.hero{background:linear-gradient(135deg,var(--green) 0%,var(--green-dark) 100%);color:var(--white);padding:80px 0 90px;position:relative;overflow:hidden}
.hero::before{content:'';position:absolute;top:-100px;left:-50px;width:400px;height:400px;border-radius:50%;background:radial-gradient(circle,rgba(168,138,71,.12) 0%,transparent 70%)}
.hero h1{font-size:38px;font-weight:800;line-height:1.35;margin-bottom:18px;max-width:880px;position:relative}
.hero-desc{font-size:17px;line-height:1.85;opacity:.92;max-width:780px;margin-bottom:30px;position:relative}
.hero-cta{display:flex;gap:14px;flex-wrap:wrap;margin-bottom:32px;position:relative}
.hero .btn-outline{border-color:rgba(255,255,255,.5);color:var(--white)!important}
.hero .btn-outline:hover{background:rgba(255,255,255,.1);border-color:var(--white)}
.trust-bar{font-size:13.5px;color:var(--gold-light);display:flex;flex-wrap:wrap;gap:10px;align-items:center;position:relative}
.trust-bar .dot{opacity:.5}
@media(max-width:640px){.hero h1{font-size:28px}.hero-desc{font-size:15.5px}.hero{padding:50px 0 60px}}

/* QUICK STRIP */
.strip{background:var(--white);border-bottom:1px solid var(--border);padding:18px 0}
.strip-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:8px}
.strip-item{display:flex;flex-direction:column;align-items:center;gap:8px;padding:14px;border-radius:var(--radius);text-align:center;font-size:13.5px;font-weight:600;color:var(--text);transition:all .2s}
.strip-item:hover{background:var(--cream);color:var(--green)}
.strip-item .ic{width:28px;height:28px;color:var(--gold)}
@media(max-width:900px){.strip-grid{grid-template-columns:repeat(3,1fr)}}
@media(max-width:560px){.strip-grid{grid-template-columns:repeat(2,1fr)}}

/* SECTIONS */
.section{padding:70px 0}
.section.bg-soft{background:var(--cream)}
.section-title{font-size:30px;font-weight:800;color:var(--green);margin-bottom:12px;line-height:1.35}
.section-title.center{text-align:center}
.section-sub{font-size:15.5px;color:var(--text-soft);margin-bottom:36px;line-height:1.85}
.section-sub.center{text-align:center;max-width:680px;margin-left:auto;margin-right:auto}
.section-text{font-size:16.5px;line-height:1.95;color:var(--text-soft)}
@media(max-width:640px){.section{padding:50px 0}.section-title{font-size:24px}}

/* GRIDS */
.grid{display:grid;gap:20px}
.grid-2{grid-template-columns:repeat(2,1fr)}
.grid-3{grid-template-columns:repeat(3,1fr)}
@media(max-width:900px){.grid-3{grid-template-columns:repeat(2,1fr)}}
@media(max-width:560px){.grid-2,.grid-3{grid-template-columns:1fr}}

/* CARDS */
.card{background:var(--white);border:1px solid var(--border);border-radius:var(--radius-lg);padding:28px 24px;transition:all .25s;position:relative}
.card:hover{box-shadow:var(--shadow);border-color:var(--gold);transform:translateY(-2px)}
.card .card-ic{width:36px;height:36px;color:var(--gold);margin-bottom:14px}
.card h3{font-size:18px;font-weight:700;color:var(--green);margin-bottom:10px}
.card p{font-size:14.5px;color:var(--text-soft);line-height:1.85;margin-bottom:14px}
.card-link{color:var(--gold);font-weight:600;font-size:14px}
.card-link:hover{color:var(--green)}

/* LIST GRID */
.list-grid{margin-top:30px}
.list-item{display:flex;align-items:flex-start;gap:12px;padding:18px;background:var(--white);border:1px solid var(--border);border-radius:var(--radius);font-size:15.5px;line-height:1.75}
.list-item .ic{flex-shrink:0;width:22px;height:22px;color:var(--gold);margin-top:3px}

/* STEPS */
.steps{display:grid;grid-template-columns:repeat(5,1fr);gap:14px;margin-top:30px}
.step{background:var(--white);border:1px solid var(--border);border-radius:var(--radius-lg);padding:22px 18px;text-align:center}
.step-num{display:inline-flex;align-items:center;justify-content:center;width:42px;height:42px;border-radius:50%;background:linear-gradient(135deg,var(--green),var(--green-dark));color:var(--white);font-weight:800;font-size:18px;margin-bottom:12px}
.step h4{font-size:14.5px;font-weight:600;color:var(--text);line-height:1.5}
@media(max-width:900px){.steps{grid-template-columns:repeat(3,1fr)}}
@media(max-width:560px){.steps{grid-template-columns:repeat(2,1fr)}}

/* SECTORS */
.sectors{display:grid;grid-template-columns:repeat(3,1fr);gap:14px;margin-top:30px}
.sector{background:var(--cream);border:1px solid var(--border);border-radius:var(--radius);padding:16px 20px;font-size:15px;font-weight:600;color:var(--green);text-align:center}
@media(max-width:640px){.sectors{grid-template-columns:repeat(2,1fr)}}

/* FAQ */
.faq{background:var(--white);border:1px solid var(--border);border-radius:var(--radius);margin-bottom:12px;overflow:hidden}
.faq summary{padding:16px 20px;cursor:pointer;font-weight:600;font-size:15px;color:var(--green);list-style:none;display:flex;justify-content:space-between;align-items:center}
.faq summary::after{content:'+';color:var(--gold);font-size:20px;font-weight:700}
.faq[open] summary::after{content:'−'}
.faq p{padding:0 20px 18px;color:var(--text-soft);line-height:1.85;font-size:14.5px}
.faq a{color:var(--green);text-decoration:underline}

/* CTA SECTION */
.cta-section{background:linear-gradient(135deg,var(--green),var(--green-dark));color:var(--white);padding:70px 0}
.cta-section h2{font-size:32px;font-weight:800;margin-bottom:14px}
.cta-section p{font-size:17px;opacity:.92;margin-bottom:28px}
.cta-buttons{display:flex;gap:14px;justify-content:center;flex-wrap:wrap}
.cta-section .btn-primary{background:var(--gold);color:var(--green-dark)!important}
.cta-section .btn-primary:hover{background:var(--gold-light)}

/* FOOTER */
.site-footer{background:#11201A;color:#D4D4D4;padding:50px 0 0}
.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr 1fr;gap:36px;margin-bottom:36px}
.footer-logo{height:42px;margin-bottom:12px;filter:brightness(0) invert(1) opacity(0.95)}
.footer-desc{font-size:14px;line-height:1.85;color:#B0B0B0}
.footer-col h4{color:var(--gold-light);font-size:14.5px;font-weight:700;margin-bottom:14px}
.footer-col ul{list-style:none}
.footer-col li{margin-bottom:8px}
.footer-col a{color:#C8C8C8;font-size:14px;transition:color .2s}
.footer-col a:hover{color:var(--gold-light)}
.contact-list li{font-size:14px}
.footer-legal{background:#0A1411;padding:20px 0;border-top:1px solid rgba(255,255,255,.06)}
.legal-notice{font-size:12.5px;line-height:1.75;color:#999;margin-bottom:10px;text-align:center}
.footer-copy{font-size:12.5px;color:#888;text-align:center}
.footer-copy strong{color:#C8A865}
@media(max-width:900px){.footer-grid{grid-template-columns:1fr 1fr;gap:24px}}
@media(max-width:560px){.footer-grid{grid-template-columns:1fr}}

/* WhatsApp FAB */
.whatsapp-fab{position:fixed;bottom:20px;left:20px;width:56px;height:56px;background:#25D366;color:#fff;border-radius:50%;display:flex;align-items:center;justify-content:center;box-shadow:0 4px 14px rgba(0,0,0,.2);z-index:99;transition:transform .2s}
.whatsapp-fab:hover{transform:scale(1.05)}

/* ICONS (inline SVG mask system) */
.ic{display:inline-block;width:24px;height:24px;background:currentColor;-webkit-mask-size:contain;mask-size:contain;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-position:center;mask-position:center;vertical-align:middle}
.ic-audit{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><path d='M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z'/><polyline points='14 2 14 8 20 8'/><line x1='9' y1='15' x2='15' y2='15'/><line x1='9' y1='11' x2='15' y2='11'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><path d='M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z'/><polyline points='14 2 14 8 20 8'/><line x1='9' y1='15' x2='15' y2='15'/><line x1='9' y1='11' x2='15' y2='11'/></svg>")}
.ic-tax{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><line x1='12' y1='1' x2='12' y2='23'/><path d='M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><line x1='12' y1='1' x2='12' y2='23'/><path d='M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6'/></svg>")}
.ic-shield{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><path d='M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><path d='M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z'/></svg>")}
.ic-search{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><circle cx='11' cy='11' r='8'/><line x1='21' y1='21' x2='16.65' y2='16.65'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><circle cx='11' cy='11' r='8'/><line x1='21' y1='21' x2='16.65' y2='16.65'/></svg>")}
.ic-building{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><rect x='4' y='2' width='16' height='20' rx='2'/><path d='M9 22v-4h6v4'/><path d='M8 6h.01M16 6h.01M12 6h.01M12 10h.01M12 14h.01M16 10h.01M16 14h.01M8 10h.01M8 14h.01'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><rect x='4' y='2' width='16' height='20' rx='2'/><path d='M9 22v-4h6v4'/><path d='M8 6h.01M16 6h.01M12 6h.01M12 10h.01M12 14h.01M16 10h.01M16 14h.01M8 10h.01M8 14h.01'/></svg>")}
.ic-book{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><path d='M4 19.5A2.5 2.5 0 0 1 6.5 17H20'/><path d='M6.5 2H20v20H6.5A2.5 2.5 0 0 1 4 19.5v-15A2.5 2.5 0 0 1 6.5 2z'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'><path d='M4 19.5A2.5 2.5 0 0 1 6.5 17H20'/><path d='M6.5 2H20v20H6.5A2.5 2.5 0 0 1 4 19.5v-15A2.5 2.5 0 0 1 6.5 2z'/></svg>")}
.ic-check{-webkit-mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'><polyline points='20 6 9 17 4 12'/></svg>");mask-image:url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='currentColor' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'><polyline points='20 6 9 17 4 12'/></svg>")}