1:"$Sreact.fragment" 2:I[70119,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"Header"] 3:I[39756,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default"] 4:I[37457,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default"] 5:I[22016,["/mac-assets/site/chunks/0vt12du-ghy99.js"],""] 13:I[68027,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default",1] :HL["/mac-assets/site/chunks/182kfmf2e33yv.css","style"] :HL["/mac-assets/site/media/03fc1b4a8d284b5e-s.p.0wiir8udbzjvx.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/mac-assets/site/media/5f402bd2d8eef81a-s.p.40bho2kviej2o.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/mac-assets/site/media/9433d1a810498265-s.p.1hij5ex6k3v9q.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/logo.png","image"] 11:X 0:{"P":null,"c":["","industries","healthcare-pharma"],"q":"","i":false,"f":[[["",{"children":["industries",{"children":["healthcare-pharma",{"children":["__PAGE__",{},"$undefined","$undefined",4608]},"$undefined","$undefined",4608]},"$undefined","$undefined",4608]},"$undefined","$undefined",4624],[["$","$1","c",{"children":[[["$","link","0",{"rel":"stylesheet","href":"/mac-assets/site/chunks/182kfmf2e33yv.css","precedence":"next","crossOrigin":"$undefined","nonce":"$undefined"}],["$","script","script-0",{"src":"/mac-assets/site/chunks/0vt12du-ghy99.js","async":true,"nonce":"$undefined"}]],["$","html",null,{"lang":"en","className":"ibm_plex_sans_b460c66e-module__zwli2a__variable newsreader_dc10d314-module__Gavziq__variable","children":["$","body",null,{"className":"ibm_plex_sans_b460c66e-module__zwli2a__className","children":[["$","a",null,{"className":"skip-link","href":"#main","children":"Skip to main content"}],["$","$L2",null,{}],["$","main",null,{"id":"main","children":["$","$L3",null,{"parallelRouterKey":"children","error":"$undefined","errorStyles":"$undefined","errorScripts":"$undefined","template":["$","$L4",null,{}],"templateStyles":"$undefined","templateScripts":"$undefined","notFound":[[["$","title",null,{"children":"404: This page could not be found."}],["$","div",null,{"style":{"fontFamily":"system-ui,\"Segoe UI\",Roboto,Helvetica,Arial,sans-serif,\"Apple Color Emoji\",\"Segoe UI Emoji\"","height":"100vh","textAlign":"center","display":"flex","flexDirection":"column","alignItems":"center","justifyContent":"center"},"children":["$","div",null,{"children":[["$","style",null,{"dangerouslySetInnerHTML":{"__html":"body{color:#000;background:#fff;margin:0}.next-error-h1{border-right:1px solid rgba(0,0,0,.3)}@media (prefers-color-scheme:dark){body{color:#fff;background:#000}.next-error-h1{border-right:1px solid rgba(255,255,255,.3)}}"}}],["$","h1",null,{"className":"next-error-h1","style":{"display":"inline-block","margin":"0 20px 0 0","padding":"0 23px 0 0","fontSize":24,"fontWeight":500,"verticalAlign":"top","lineHeight":"49px"},"children":404}],["$","div",null,{"style":{"display":"inline-block"},"children":["$","h2",null,{"style":{"fontSize":14,"fontWeight":400,"lineHeight":"49px","margin":0},"children":"This page could not be found."}]}]]}]}]],[]],"forbidden":"$undefined","unauthorized":"$undefined"}]}],["$","footer",null,{"children":["$","div",null,{"className":"wrap","children":[["$","div",null,{"className":"fgrid","children":[["$","div",null,{"className":"fbrand","children":[["$","$L5",null,{"className":"logo","href":"/","children":[["$","img",null,{"className":"logo-mark","src":"/logo.png","alt":"Muhammad Abbas & Co."}],["$","span",null,{"className":"logo-txt","children":["Muhammad Abbas & Co.",["$","span",null,{"children":"Chartered Accountants"}]]}]]}],["$","p",null,{"children":"Partner-led audit, tax, advisory and finance support. Islamabad, Pakistan. Serving clients across Pakistan, the Gulf, and international markets including the UK, the United States and Canada."}],["$","ul",null,{"className":"fsocial","children":[["$","li",null,{"children":["$","a",null,{"href":"#","children":"LinkedIn"}]}],["$","li",null,{"children":["$","a",null,{"href":"#","children":"Facebook"}]}],["$","li",null,{"children":["$","a",null,{"href":"https://wa.me/923006186284","children":"WhatsApp"}]}]]}]]}],["$","div",null,{"children":[["$","h4",null,{"children":"Services"}],["$","ul",null,{"children":[["$","li","/services/audit-assurance",{"children":["$","$L5",null,{"href":"/services/audit-assurance","children":"Audit & Assurance"}]}],["$","li","/services/internal-audit-icfr",{"children":["$","$L5",null,{"href":"/services/internal-audit-icfr","children":"Internal Audit & ICFR"}]}],["$","li","/services/tax-regulatory",{"children":["$","$L5",null,{"href":"/services/tax-regulatory","children":"Tax & Regulatory"}]}],["$","li","/services/deals-transaction-advisory",{"children":["$","$L5",null,{"href":"/services/deals-transaction-advisory","children":"Deals & Transaction Advisory"}]}],["$","li","/services/risk-forensic",{"children":["$","$L5",null,{"href":"/services/risk-forensic","children":"Risk & Forensic"}]}],["$","li","/services/accounting-outsourcing",{"children":["$","$L5",null,{"href":"/services/accounting-outsourcing","children":"Accounting & Outsourcing"}]}],["$","li","/services/advisory-consulting",{"children":["$","$L5",null,{"href":"/services/advisory-consulting","children":"Advisory & Consulting"}]}],["$","li","/services/technology-digital",{"children":["$","$L5",null,{"href":"/services/technology-digital","children":"Technology & Digital"}]}],["$","li","/services/corporate-secretarial",{"children":["$","$L5",null,{"href":"/services/corporate-secretarial","children":"Corporate & Secretarial"}]}],"$L6","$L7"]}]]}],"$L8","$L9","$La"]}],"$Lb","$Lc"]}]}],"$Ld"]}]}]]}],{"children":["$Le",{"children":["$Lf",{"children":["$L10",{},null,false,null]},null,false,"$11"]},null,false,"$11"]},null,false,null],"$L12",false]],"m":"$undefined","G":["$13",["$L14"]],"S":true,"h":null,"r":"$undefined","s":"$undefined","a":"$undefined","l":"$undefined","p":"$undefined","d":"$undefined","b":"hOMBcuLJB41--Usp2mH2Y"} 15:I[94393,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"ScrollTop"] 17:I[87409,["/mac-assets/site/chunks/0vt12du-ghy99.js","/mac-assets/site/chunks/2lb434se0hegd.js"],"HtmlPage"] 1c:I[97367,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"ViewportBoundary"] 1e:I[97367,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"MetadataBoundary"] 1f:"$Sreact.suspense" 6:["$","li","/services/ifrs9-financial-instruments",{"children":["$","$L5",null,{"href":"/services/ifrs9-financial-instruments","children":"Financial Instruments & IFRS 9"}]}] 7:["$","li","/services/esg-sustainability",{"children":["$","$L5",null,{"href":"/services/esg-sustainability","children":"ESG & Sustainability"}]}] 8:["$","div",null,{"children":[["$","h4",null,{"children":"International"}],["$","ul",null,{"children":[[["$","li","/middle-east",{"children":["$","$L5",null,{"href":"/middle-east","children":"GCC Overview"}]}],["$","li","/middle-east/saudi-arabia",{"children":["$","$L5",null,{"href":"/middle-east/saudi-arabia","children":"Saudi Arabia"}]}],["$","li","/middle-east/uae",{"children":["$","$L5",null,{"href":"/middle-east/uae","children":"United Arab Emirates"}]}],["$","li","/middle-east/pakistan-gcc-cross-border",{"children":["$","$L5",null,{"href":"/middle-east/pakistan-gcc-cross-border","children":"Pakistan–GCC Cross-Border"}]}],["$","li","/middle-east/audit-readiness-support",{"children":["$","$L5",null,{"href":"/middle-east/audit-readiness-support","children":"Audit Readiness Support"}]}]],[["$","li","g-/global-delivery",{"children":["$","$L5",null,{"href":"/global-delivery","children":"Global Delivery Overview"}]}],["$","li","g-/global-delivery/accounting-cpa-firms",{"children":["$","$L5",null,{"href":"/global-delivery/accounting-cpa-firms","children":"For Accounting & CPA Firms"}]}],["$","li","g-/global-delivery/for-businesses",{"children":["$","$L5",null,{"href":"/global-delivery/for-businesses","children":"For Businesses"}]}],["$","li","g-/global-delivery/united-kingdom",{"children":["$","$L5",null,{"href":"/global-delivery/united-kingdom","children":"United Kingdom"}]}],["$","li","g-/global-delivery/united-states",{"children":["$","$L5",null,{"href":"/global-delivery/united-states","children":"United States"}]}],["$","li","g-/global-delivery/canada",{"children":["$","$L5",null,{"href":"/global-delivery/canada","children":"Canada"}]}],["$","li","g-/global-delivery/data-security",{"children":["$","$L5",null,{"href":"/global-delivery/data-security","children":"Data Security & Confidentiality"}]}],["$","li","g-/global-delivery/engagement-models-pricing",{"children":["$","$L5",null,{"href":"/global-delivery/engagement-models-pricing","children":"Engagement Models & Pricing"}]}]]]}]]}] 9:["$","div",null,{"children":[["$","h4",null,{"children":"Resources"}],["$","ul",null,{"children":[[["$","li","/insights",{"children":["$","$L5",null,{"href":"/insights","children":"All Articles"}]}],["$","li","/insights/newsletter",{"children":["$","$L5",null,{"href":"/insights/newsletter","children":"MAC Insights Newsletter"}]}],["$","li","/insights/regulatory-alerts",{"children":["$","$L5",null,{"href":"/insights/regulatory-alerts","children":"Regulatory Alerts"}]}],["$","li","/insights/guides-downloads",{"children":["$","$L5",null,{"href":"/insights/guides-downloads","children":"Guides & Downloads"}]}],["$","li","/insights/engagement-snapshots",{"children":["$","$L5",null,{"href":"/insights/engagement-snapshots","children":"Engagement Snapshots"}]}]],["$","li",null,{"children":["$","$L5",null,{"href":"/why-mac/clients-experience","children":"Clients & Experience"}]}],["$","li",null,{"children":["$","$L5",null,{"href":"/why-mac/careers","children":"Careers"}]}]]}]]}] a:["$","div",null,{"children":[["$","h4",null,{"children":"Contact"}],["$","ul",null,{"children":[[["$","li","Jaspal Arcade, 2nd Floor",{"children":"Jaspal Arcade, 2nd Floor"}],["$","li","Street 22, G-8/4, Islamabad",{"children":"Street 22, G-8/4, Islamabad"}]],["$","li",null,{"children":["$","a",null,{"href":"tel:+92516138902","children":"+92-51-6138902"}]}],["$","li",null,{"children":["$","a",null,{"href":"https://wa.me/923006186284","children":"WhatsApp +92-300-6186284"}]}],["$","li",null,{"children":["$","a",null,{"href":"mailto:info@mac.org.pk","children":"info@mac.org.pk"}]}],["$","li",null,{"children":"Mon–Fri, 9:00am–6:00pm PKT"}],[["$","li","/contact",{"children":["$","$L5",null,{"href":"/contact","children":"Islamabad Office"}]}],["$","li","/contact/book-consultation",{"children":["$","$L5",null,{"href":"/contact/book-consultation","children":"Book a Consultation"}]}],["$","li","/contact/request-proposal",{"children":["$","$L5",null,{"href":"/contact/request-proposal","children":"Request a Proposal"}]}],["$","li","/contact/middle-east",{"children":["$","$L5",null,{"href":"/contact/middle-east","children":"Middle East Enquiries"}]}],["$","li","/contact/global-delivery",{"children":["$","$L5",null,{"href":"/contact/global-delivery","children":"Global Delivery Enquiries"}]}]]]}]]}] b:["$","div",null,{"className":"fcreds","children":[["$","span",null,{"children":"ICAP Registered"}],["$","span",null,{"children":"AOB Compliant"}],["$","span",null,{"children":"QCR Rated"}],["$","span",null,{"children":"APRSP Satisfactory"}]]}] c:["$","div",null,{"className":"fbot","children":[["$","div",null,{"children":["© ",2026," Muhammad Abbas & Co., Chartered Accountants. All rights reserved."]}],["$","ul",null,{"children":[["$","li",null,{"children":["$","a",null,{"href":"#","children":"Privacy Policy"}]}],["$","li",null,{"children":["$","a",null,{"href":"#","children":"Terms of Use"}]}],["$","li",null,{"children":["$","a",null,{"href":"#","children":"Cookie Policy"}]}],["$","li",null,{"children":["$","a",null,{"href":"#","children":"Accessibility"}]}],["$","li",null,{"children":["$","$L5",null,{"href":"/","children":"Sitemap"}]}]]}]]}] d:["$","$L15",null,{}] e:["$","$1","c",{"children":[null,["$","$L3",null,{"parallelRouterKey":"children","error":"$undefined","errorStyles":"$undefined","errorScripts":"$undefined","template":["$","$L4",null,{}],"templateStyles":"$undefined","templateScripts":"$undefined","notFound":"$undefined","forbidden":"$undefined","unauthorized":"$undefined"}]]}] f:["$","$1","c",{"children":[null,["$","$L3",null,{"parallelRouterKey":"children","error":"$undefined","errorStyles":"$undefined","errorScripts":"$undefined","template":["$","$L4",null,{}],"templateStyles":"$undefined","templateScripts":"$undefined","notFound":"$undefined","forbidden":"$undefined","unauthorized":"$undefined"}]]}] 16:T703,{"@context":"https://schema.org","@graph":[ {"@type":"Service","name":"Healthcare & Pharmaceuticals Industry Services","serviceType":"Accounting, audit and regulatory compliance services for healthcare and pharmaceutical businesses", "description":"Statutory audit, regulatory compliance and accounting for pharmaceutical manufacturers, health technology providers and specialist care units in Pakistan.", "provider":{"@type":"AccountingService","name":"Muhammad Abbas & Co.", "address":{"@type":"PostalAddress","streetAddress":"Jaspal Arcade, 2nd Floor, Street 22, G-8/4","addressLocality":"Islamabad","addressCountry":"PK"}}, "areaServed":["PK"], "breadcrumb":{"@type":"BreadcrumbList","itemListElement":[ {"@type":"ListItem","position":1,"name":"Home","item":"https://mac.org.pk/"}, {"@type":"ListItem","position":2,"name":"Industries","item":"https://mac.org.pk/industries/"}, {"@type":"ListItem","position":3,"name":"Healthcare & Pharmaceuticals"}]}}, {"@type":"FAQPage","mainEntity":[ {"@type":"Question","name":"Does the firm work with both pharmaceutical manufacturers and healthcare technology companies?","acceptedAnswer":{"@type":"Answer","text":"Yes. Healthcare and pharmaceutical work spans manufacturing, health technology and specialist care within one practice."}}, {"@type":"Question","name":"Can the firm help a healthcare technology company prepare for investment?","acceptedAnswer":{"@type":"Answer","text":"Yes. Investor-readiness work is part of the service offered to growing healthcare technology businesses."}}, {"@type":"Question","name":"Does the firm understand how specialist care units are structured and licensed?","acceptedAnswer":{"@type":"Answer","text":"Accounting and audit are tailored to how a specific facility actually operates and is licensed."}}]}]}18:T2b58,

Industries / 06 — Healthcare & Pharmaceuticals

Regulatory compliance in healthcare doesn't pause for the audit calendar.

Statutory audit, regulatory compliance and accounting for pharmaceutical manufacturers, health technology providers and specialist care units.

Healthcare and pharmaceutical businesses carry compliance obligations that run alongside standard financial reporting — manufacturing and quality regulation, specialist care licensing, and accounting that has to reflect how the business actually operates clinically as well as commercially. We work with pharmaceutical manufacturers, healthcare technology providers and specialist care units on exactly that combination.

IWhere we come in

The situations that bring healthcare and pharma clients here

We manufacture pharmaceuticals and need an audit alongside our regulatory reporting.

Statutory audit and accounting that reflects manufacturing and quality-regulation obligations, not just standard production accounting.

We run a specialist care facility and need compliant statutory reporting.

Accounting and audit structured around how a specialist care unit actually operates and is licensed.

We are a health technology company scaling and need investor-grade numbers.

Accounting and reporting that holds up under investor or partner scrutiny, not just internal management use.

Our accounting doesn't currently reflect how our clinical operations actually generate revenue.

Revenue and cost accounting mapped to how the business actually runs clinically, not a generic services template.

We need advisory input on a new facility or product line before committing.

Feasibility and financial modelling grounded in the sector's actual regulatory and cost structure.

IIWhat we do

What we handle in healthcare & pharmaceuticals

All eleven service lines are available to any client. These are the ones genuinely relevant to a pharmaceutical manufacturer, health technology provider or specialist care unit.

01

Audit & Assurance

Statutory audit that accounts for manufacturing, quality-regulation and specialist care obligations.

  • Statutory audit
  • Provident fund audit
  • Group reporting where relevant
02

Accounting & Outsourcing

Bookkeeping and management reporting mapped to how clinical and commercial operations actually generate revenue.

  • Bookkeeping and ledger management
  • Management reporting
  • IFRS financial statements
03

Tax & Regulatory

Tax compliance for manufacturing, healthcare technology and specialist care structures.

  • Income and sales tax compliance
  • Withholding compliance
  • Notices, assessments and appeals
04

Deals & Transaction Advisory

Investor-readiness and diligence support for healthcare technology companies on a growth or funding timeline.

  • Financial due diligence
  • Investor-readiness reviews
  • Business valuation
05

Advisory & Consulting

Feasibility and financial modelling for a new facility, product line or care unit before it's committed to.

  • Feasibility studies
  • Financial modelling
  • Investment appraisal
06

Corporate & Secretarial

Registration and statutory compliance for manufacturing entities, clinics and technology companies alike.

  • Company registration
  • Statutory filings and registers
  • Corporate structuring
07

Internal Audit & ICFR

Control testing for larger providers and manufacturers, particularly where investors or lenders require it.

  • Internal audit
  • Risk and control matrices
  • ICFR design and testing
08

Risk & Forensic

Independent review where billing, insurance claims or inventory controls need scrutiny.

  • Internal control review
  • Fraud risk assessment
  • Enterprise risk assessment
09

Technology & Digital

Systems and controls advisory specifically for health technology providers building or scaling a platform.

  • IT general controls
  • Cybersecurity advisory
  • ERP and systems selection

Each of these has its own page setting out the full scope, approach and pricing — this is the set most relevant to healthcare and pharmaceuticals specifically.

IIIRepresentative work

What the work looks like

Named-client work sits behind our clients' own consent, and is not published here — this is the shape of the sector experience, not a client list.

Our representative work in this sector includes pharmaceutical manufacturers, healthcare technology companies, and specialist care providers — spanning statutory audit, regulatory compliance and accounting across manufacturing, technology and clinical care. The fuller list of sectors and anonymised engagement snapshots is on our Clients & Experience page.

Clients & Experience →

IVCommon questions

Questions we are asked

Do you work with both pharmaceutical manufacturers and healthcare technology companies?

Yes. Healthcare and pharmaceutical work spans manufacturing, health technology and specialist care — the underlying accounting and compliance questions differ, but they sit within one practice.

Can you help a healthcare technology company prepare for investment?

Yes. Investor-readiness work — cleaning up records, building reporting fit for outside scrutiny — is part of what we do for growing healthcare technology businesses.

Do you understand how specialist care units are structured and licensed?

We tailor accounting and audit to how a specific facility actually operates and is licensed, rather than applying a generic services-business template.

Can you help assess whether a new facility or product line is financially viable?

Yes. Feasibility studies and financial modelling are part of the advisory work available before a facility or product line is committed to.

How is healthcare and pharmaceutical sector work priced?

Statutory audit and ongoing compliance are typically scoped as annual engagements. Feasibility and advisory work for a specific project is quoted separately once the scope is understood.

Related

The service lines behind this page

Let's work together

Does this sector look familiar?

If we have worked on something like it, the first conversation starts further along. A partner will tell you what's realistic before anything is scoped.

19:T8718, :root{ /* Brand — MAC navy / gold scheme */ --blue: #14539A; /* brand blue — structure */ --blue-deep: #0A2540; /* dark sections */ --blue-darker: #061829; /* footer */ --blue-card: #12304F; /* cards on dark */ --blue-mid: #1B4E86; --green: #4A9E5C; /* sparing accent */ --gold: #C9A227; /* action only */ --n-0:#FFFFFF; --n-25:#FAFBFC; --n-50:#F4F7FA; --n-100:#E8EDF3; --n-200:#D3DBE5; --n-400:#8B9AAC; --n-600:#5A6B7F; --n-800:#2B3A4A; --ink:#152233; --ink-soft:#4A5A6E; --ink-invert:#FFFFFF; --ink-invert-soft:#B9C6D6; --display: var(--font-newsreader), Georgia, serif; --body: var(--font-ibm-plex-sans), -apple-system, BlinkMacSystemFont, sans-serif; --s1:8px; --s2:16px; --s3:24px; --s4:32px; --s5:48px; --s6:64px; --s7:80px; --s8:120px; --maxw:1240px; --r:6px; --dur:.35s; --ease:cubic-bezier(.16,.68,.3,1); } *,*::before,*::after{box-sizing:border-box} html{scroll-behavior:smooth} body{margin:0;font-family:var(--body);color:var(--ink);background:var(--n-0); font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased} a{color:inherit;text-decoration:none} .wrap{max-width:var(--maxw);margin:0 auto;padding:0 var(--s4)} section{padding:var(--s8) 0} @media(max-width:900px){section{padding:var(--s7) 0}.wrap{padding:0 var(--s3)}} .eyebrow{font-size:12px;font-weight:600;letter-spacing:.16em;text-transform:uppercase; color:var(--gold);margin:0 0 var(--s2);display:flex;align-items:center;gap:12px} .eyebrow::before{content:"";width:28px;height:1px;background:var(--gold);flex:none} h1,h2,h3{margin:0;font-family:var(--display);font-weight:500;letter-spacing:-.015em} h1{font-size:clamp(34px,4.6vw,54px);line-height:1.1} h2{font-size:clamp(28px,3.2vw,40px);line-height:1.16;margin-bottom:var(--s2)} h3{font-family:var(--body);font-weight:600;font-size:19px;line-height:1.35} .lede{font-size:clamp(17px,1.5vw,20px);color:var(--ink-soft);max-width:64ch;margin:0 0 var(--s5)} .dark h1,.dark h2,.dark h3{color:#fff} .dark .lede{color:var(--ink-invert-soft)} p{margin:0 0 var(--s2)} .dark{background:var(--blue-deep);color:#fff} .tint{background:var(--n-25)} .btn{display:inline-flex;align-items:center;gap:10px;font-size:15px;font-weight:600; padding:15px 28px;border-radius:var(--r);border:1.5px solid transparent;text-decoration:none; cursor:pointer;transition:all var(--dur) var(--ease);font-family:var(--body)} .btn-primary{background:var(--gold);color:#1B1400;border-color:var(--gold)} .btn-primary:hover{background:#B18E1B;transform:translateY(-2px);box-shadow:0 10px 24px rgba(201,162,39,.28)} .btn-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.42)} .btn-ghost:hover{border-color:#fff;background:rgba(255,255,255,.08);transform:translateY(-2px)} .btn-outline{background:transparent;color:var(--blue);border-color:var(--n-200)} .btn-outline:hover{border-color:var(--blue);background:var(--n-50);transform:translateY(-2px)} .link-arrow{display:inline-flex;align-items:center;gap:8px;font-weight:600;font-size:15px; color:var(--blue);text-decoration:none;transition:gap var(--dur) var(--ease),color var(--dur)} .link-arrow:hover{gap:14px;color:var(--gold)} .dark .link-arrow{color:var(--gold)} :focus-visible{outline:2px solid var(--gold);outline-offset:3px} /* Header */ header{position:sticky;top:0;z-index:100;background:rgba(10,37,64,.94); backdrop-filter:blur(12px);border-bottom:1px solid rgba(255,255,255,.09)} .nav{display:flex;align-items:center;justify-content:space-between;height:76px} .logo{display:flex;align-items:center;gap:12px;text-decoration:none;color:#fff} .logo-txt{font-family:var(--display);font-size:17px;line-height:1.1} .logo-txt span{display:block;font-family:var(--body);font-size:9.5px;font-weight:500; letter-spacing:.22em;text-transform:uppercase;color:var(--ink-invert-soft);margin-top:3px} .nav-links{display:flex;gap:var(--s4);list-style:none;margin:0;padding:0} .nav-links a{color:var(--ink-invert-soft);text-decoration:none;font-size:14.5px;font-weight:500; padding:6px 0;position:relative;transition:color var(--dur)} .nav-links a::after{content:"";position:absolute;left:0;bottom:0;width:0;height:2px; background:var(--gold);transition:width var(--dur) var(--ease)} .nav-links a:hover,.nav-links a.active{color:#fff} .nav-links a.active::after,.nav-links a:hover::after{width:100%} .nav .btn{padding:11px 20px;font-size:14px} .burger{display:none;background:none;border:0;color:#fff;font-size:24px;cursor:pointer} @media(max-width:1080px){.nav-links{display:none}.burger{display:block}.nav .btn{display:none}} /* Breadcrumb */ .crumb{background:var(--blue-darker);padding:13px 0;font-size:13px;color:var(--n-400)} .crumb a{text-decoration:none} .crumb a:hover{color:var(--gold)} .crumb span{color:#fff} /* Hero — 55vh, deliberately shorter than homepage */ .hero{background:var(--blue-deep);color:#fff;position:relative;overflow:hidden;padding:0} .hero-bg{position:absolute;inset:0; background:radial-gradient(900px 480px at 82% 8%,rgba(20,83,154,.5),transparent 62%), linear-gradient(100deg,var(--blue-deep) 0%,var(--blue-deep) 46%,rgba(10,37,64,.7) 72%,rgba(10,37,64,.45) 100%), repeating-linear-gradient(72deg,rgba(255,255,255,.028) 0 2px,transparent 2px 74px)} .hero-inner{position:relative;padding:var(--s7) 0 var(--s6);max-width:820px} .hero-rule{width:64px;height:2px;background:var(--gold);margin:var(--s3) 0} .hero p.sub{font-size:clamp(17px,1.6vw,20px);line-height:1.55;color:#E4EBF3;font-weight:300; max-width:60ch;margin-bottom:var(--s3)} .hero p.body{color:var(--ink-invert-soft);max-width:62ch;margin-bottom:var(--s4);font-size:16px} .hero-btns{display:flex;flex-wrap:wrap;gap:var(--s2)} .factstrip{position:relative;border-top:1px solid rgba(255,255,255,.12);background:rgba(0,0,0,.22);padding:var(--s3) 0} .factstrip ul{display:flex;flex-wrap:wrap;gap:var(--s2) var(--s5);list-style:none;margin:0;padding:0; justify-content:space-between} .factstrip li{font-size:12.5px;font-weight:600;letter-spacing:.11em;text-transform:uppercase; color:#D8E2ED;white-space:nowrap} @media(max-width:820px){.factstrip ul{justify-content:flex-start;gap:12px var(--s3)} .factstrip li{font-size:11px}} /* At a glance */ .glance{max-width:880px} .glance table{width:100%;border-collapse:collapse} .glance th{text-align:left;font-family:var(--body);font-size:11.5px;font-weight:600; letter-spacing:.12em;text-transform:uppercase;color:var(--n-600); padding:16px 24px 16px 0;vertical-align:top;width:210px;font-weight:600} .glance td{padding:16px 0;font-size:16.5px;color:var(--ink);vertical-align:top} .glance tr{border-bottom:1px solid var(--n-100)} .glance tr:hover{background:var(--n-25)} .glance tr:last-child{border-bottom:0} @media(max-width:620px){.glance th{display:block;width:auto;padding:16px 0 4px} .glance td{display:block;padding:0 0 16px}} /* Story */ .story{display:grid;grid-template-columns:1.35fr .85fr;gap:var(--s7);align-items:start} @media(max-width:960px){.story{grid-template-columns:1fr;gap:var(--s5)}} .story p{max-width:65ch} .quote{border-left:3px solid var(--gold);padding:var(--s2) 0 var(--s2) var(--s4);position:sticky;top:110px} @media(max-width:960px){.quote{position:static}} .quote blockquote{margin:0;font-family:var(--display);font-style:italic;font-weight:400; font-size:24px;line-height:1.45;color:var(--ink)} .quote cite{display:block;margin-top:var(--s3);font-family:var(--body);font-style:normal; font-size:14px;color:var(--ink-soft)} .quote cite b{display:block;color:var(--ink);font-size:15px;font-weight:600} /* Vision / Mission / Belief */ .vmb{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--s3)} @media(max-width:900px){.vmb{grid-template-columns:1fr}} .vmb-card{border:1px solid var(--n-100);border-radius:var(--r);overflow:hidden;background:#fff} .vmb-head{padding:var(--s3) var(--s4);display:flex;align-items:center;gap:12px;color:#fff} .vmb-head h3{color:#fff;font-family:var(--display);font-weight:500;font-size:22px} .vmb-head svg{width:22px;height:22px;stroke:#fff;fill:none;stroke-width:1.8;flex:none} .v-blue{background:var(--blue)} .v-green{background:var(--green)} .v-gold{background:#B18E1B} .vmb-body{padding:var(--s4)} .vmb-body p{color:var(--ink-soft);font-size:16px;margin:0} .vmb-body .belief{font-family:var(--display);font-size:23px;color:var(--ink); line-height:1.35;margin-bottom:14px} /* Core values */ .values{display:grid;grid-template-columns:repeat(5,1fr);gap:var(--s3)} @media(max-width:1050px){.values{grid-template-columns:repeat(2,1fr)}} @media(max-width:620px){.values{grid-template-columns:1fr}} .value{border-left:2px solid rgba(255,255,255,.14);padding:0 0 0 var(--s3); transition:border-color var(--dur),padding-left var(--dur) var(--ease)} .value:hover{border-left-color:var(--gold);padding-left:calc(var(--s3) + 5px)} .value svg{width:26px;height:26px;stroke:var(--gold);fill:none;stroke-width:1.6;margin-bottom:14px} .value h3{color:#fff;font-size:17px;margin-bottom:8px} .value p{color:#C3D2E2;font-size:14.5px;line-height:1.6;margin:0} /* Structure */ .tiers{max-width:900px} .tier{border-radius:var(--r);padding:var(--s4) var(--s5);margin-bottom:12px;position:relative; transition:transform var(--dur) var(--ease)} .tier:hover{transform:translateX(6px)} .t1{background:var(--blue-deep);color:#fff} .t2{background:var(--blue);color:#fff} .t3{background:var(--n-50);border:1px solid var(--n-100)} .tier h3{font-size:17px;margin-bottom:8px} .t1 h3,.t2 h3{color:#fff} .tier p{margin:0;font-size:15.5px} .t1 p,.t2 p{color:rgba(255,255,255,.82)} .t3 p{color:var(--ink-soft)} .tier-label{font-size:11px;font-weight:700;letter-spacing:.15em;text-transform:uppercase; margin-bottom:10px;display:block} .t1 .tier-label{color:var(--gold)} .t2 .tier-label{color:#CFE3F7} .t3 .tier-label{color:var(--n-600)} .disc{display:flex;flex-wrap:wrap;gap:8px;margin-top:14px} .disc span{font-size:12.5px;padding:6px 12px;border-radius:3px;background:#fff; border:1px solid var(--n-200);color:var(--ink-soft)} .closing-line{margin-top:var(--s4);font-size:17px;color:var(--ink);max-width:62ch; padding-left:var(--s3);border-left:2px solid var(--gold)} /* Reach */ .reach-map{margin:var(--s5) 0 var(--s6)} .reach-map svg{width:100%;height:190px;overflow:visible} .arc{fill:none;stroke:var(--gold);stroke-width:1.6;stroke-dasharray:1200;stroke-dashoffset:1200; stroke-linecap:round;opacity:.85} .node{fill:var(--n-25);stroke:var(--blue);stroke-width:2} .node-home{fill:var(--gold);stroke:var(--gold)} .mlabel{font-family:var(--body);font-size:11px;font-weight:600;letter-spacing:.11em; text-transform:uppercase;fill:var(--ink)} .msub{font-family:var(--body);font-size:9px;letter-spacing:.08em;fill:var(--n-400)} .reach{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--s3)} @media(max-width:900px){.reach{grid-template-columns:1fr}} .rcard{border:1px solid var(--n-100);border-top:3px solid var(--blue);border-radius:var(--r); padding:var(--s4);background:#fff;transition:all var(--dur) var(--ease)} .rcard:hover{transform:translateY(-4px);box-shadow:0 14px 30px rgba(10,37,64,.09)} .rcard.mid{border-top-color:var(--green)} .rcard.last{border-top-color:var(--gold)} .rcard h3{margin-bottom:10px} .rcard p{font-size:15px;color:var(--ink-soft);margin:0} /* Credentials */ .creds{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--s3)} @media(max-width:900px){.creds{grid-template-columns:repeat(2,1fr)}} @media(max-width:560px){.creds{grid-template-columns:1fr}} .cred{border:1px solid var(--n-100);border-radius:var(--r);padding:var(--s4);text-align:center; transition:all var(--dur) var(--ease)} .cred:hover{transform:translateY(-4px);box-shadow:0 14px 30px rgba(10,37,64,.09)} .cred .seal{width:52px;height:52px;border-radius:50%;border:2px solid var(--green); display:grid;place-items:center;margin:0 auto var(--s3);font-size:10.5px;font-weight:700; color:var(--green)} .cred h3{font-size:16px;margin-bottom:8px} .cred p{font-size:14px;color:var(--ink-soft);margin:0} /* Team */ .team{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--s3)} @media(max-width:1000px){.team{grid-template-columns:repeat(2,1fr)}} @media(max-width:560px){.team{grid-template-columns:1fr}} .avatar{width:100%;aspect-ratio:4/5;border-radius:var(--r);display:grid;place-items:center; font-family:var(--display);font-size:40px;color:#fff;margin-bottom:var(--s2); position:relative;overflow:hidden;transition:transform var(--dur) var(--ease)} .person:hover .avatar{transform:translateY(-5px)} .avatar::after{content:"HEADSHOT";position:absolute;bottom:10px;left:0;right:0;text-align:center; font-family:var(--body);font-size:8.5px;letter-spacing:.2em;color:rgba(255,255,255,.45)} .a1{background:linear-gradient(150deg,var(--blue),#0D3C73)} .a2{background:linear-gradient(150deg,var(--green),#337346)} .a3{background:linear-gradient(150deg,#1B4E86,var(--blue-deep))} .a4{background:linear-gradient(150deg,#A88420,var(--gold))} .person h3{font-size:17px;margin-bottom:2px} .person .role{font-size:13px;color:var(--gold);font-weight:600;margin-bottom:8px} .person p{font-size:14px;color:var(--ink-soft);margin:0;line-height:1.55} /* Closing */ .close-cta{text-align:center;max-width:620px;margin:0 auto} .close-cta .btns{display:flex;gap:var(--s2);justify-content:center;flex-wrap:wrap;margin-top:var(--s4)} /* Footer */ footer{background:var(--blue-darker);color:var(--ink-invert-soft);padding:var(--s7) 0 var(--s4)} .fgrid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:var(--s5) var(--s4)} @media(max-width:1000px){.fgrid{grid-template-columns:1fr 1fr}} @media(max-width:600px){.fgrid{grid-template-columns:1fr}} .fgrid h4{font-size:11.5px;font-weight:700;letter-spacing:.15em;text-transform:uppercase; color:#fff;margin:0 0 var(--s3)} .fgrid ul{list-style:none;margin:0;padding:0;font-size:14px;line-height:2} .fgrid a{text-decoration:none;transition:color var(--dur)} .fgrid a:hover{color:var(--gold)} .fbrand p{font-size:14px;line-height:1.65;margin:var(--s3) 0} .fcreds{display:flex;flex-wrap:wrap;gap:var(--s2) var(--s3);border-top:1px solid rgba(255,255,255,.1); border-bottom:1px solid rgba(255,255,255,.1);margin:var(--s6) 0 var(--s3);padding:var(--s3) 0; font-size:11.5px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:#D8E2ED} .fbot{display:flex;flex-wrap:wrap;justify-content:space-between;gap:var(--s2);font-size:13px} .fbot ul{display:flex;flex-wrap:wrap;gap:var(--s3);list-style:none;margin:0;padding:0} /* Notes + reveal */ .note{background:#FFF9E8;border:1px solid #E8D9A0;border-left:3px solid var(--gold); border-radius:4px;padding:14px 18px;font-size:13.5px;color:#6B5410;margin:var(--s4) 0;line-height:1.6} .protobar{background:var(--ink);color:#fff;font-size:13px;padding:11px 20px;text-align:center} .protobar b{color:var(--gold)} .rv{opacity:0;transform:translateY(24px);transition:opacity .7s var(--ease),transform .7s var(--ease)} .rv.in{opacity:1;transform:none} @media(prefers-reduced-motion:reduce){*{animation:none!important;transition-duration:.01ms!important} .rv{opacity:1;transform:none}.arc{stroke-dashoffset:0!important}} /* ===== MAC logo lockup — the only addition to the original scheme ===== */ .logo-mark{ width:46px;height:46px;flex:none;object-fit:contain; border:0!important;border-radius:0!important;background:none!important; padding:0;display:block; } .logo{gap:14px} @media(max-width:520px){.logo-mark{width:38px;height:38px}} .vmpointer{display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center; border:1px solid var(--n-100);border-left:3px solid var(--gold);border-radius:var(--r); padding:var(--s5);background:var(--n-25)} @media(max-width:820px){.vmpointer{grid-template-columns:1fr}} .vmpointer h2{margin-bottom:var(--s2)} .xrefline a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px; align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)} .xrefline a:hover{gap:12px;color:var(--gold)} /* ============ VMV v3 — editorial, formal icon system, semantic headings ============ */ .ghost{position:absolute;font-family:var(--display);font-weight:400;line-height:1; font-size:clamp(180px,26vw,340px);color:var(--ink);opacity:.028;pointer-events:none; right:-.06em;top:-.16em;letter-spacing:-.04em;user-select:none} .dark .ghost{color:#fff;opacity:.045} .hasghost{position:relative;overflow:hidden} /* progress rail */ .rail{position:fixed;left:26px;top:50%;transform:translateY(-50%);z-index:60; display:flex;flex-direction:column;gap:16px} @media(max-width:1400px){.rail{display:none}} .rail a{display:flex;align-items:center;gap:10px;text-decoration:none;font-size:10px; font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--n-400); transition:color var(--dur)} .rail i{width:16px;height:1px;background:var(--n-200);font-style:normal;display:block; transition:width var(--dur) var(--ease),background var(--dur)} .rail a:hover,.rail a.on{color:var(--ink)} .rail a:hover i,.rail a.on i{width:34px;background:var(--gold)} /* index strip */ .index{border-top:1px solid var(--n-200);border-bottom:1px solid var(--n-200); padding:var(--s3) 0;display:flex;flex-wrap:wrap;gap:var(--s2) var(--s6)} .index a{text-decoration:none;font-size:11.5px;font-weight:600;letter-spacing:.18em; text-transform:uppercase;color:var(--n-600);display:inline-flex;gap:10px;align-items:baseline; transition:color var(--dur)} .index a em{font-family:var(--display);font-style:normal;font-size:14px;color:var(--gold)} .index a:hover{color:var(--ink)} /* statement blocks */ .stmt{position:relative;z-index:1} .stmt-mark{display:flex;align-items:baseline;gap:var(--s3);margin-bottom:var(--s2)} .stmt-num{font-family:var(--display);font-size:15px;letter-spacing:.2em;color:var(--gold)} .stmt-kicker{font-size:11.5px;font-weight:600;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600)} .dark .stmt-kicker{color:#93A6BC} .stmt h2{font-family:var(--display);font-weight:500;font-size:clamp(30px,3.2vw,42px); letter-spacing:-.02em;margin:0 0 var(--s4);padding-bottom:var(--s4); border-bottom:2px solid var(--ink)} .dark .stmt h2{border-bottom-color:rgba(255,255,255,.28)} .stmt-lede{font-family:var(--display);font-weight:400;font-size:clamp(22px,2.5vw,31px); line-height:1.34;letter-spacing:-.012em;color:var(--ink);max-width:26ch;margin:0 0 var(--s5); padding-left:var(--s4);border-left:2px solid var(--gold)} .stmt-body{columns:2;column-gap:var(--s7);max-width:980px} @media(max-width:860px){.stmt-body{columns:1}} .stmt-body p{color:var(--ink-soft);font-size:16.5px;margin:0 0 var(--s2);break-inside:avoid} .stmt-foot{margin-top:var(--s4);padding-top:var(--s3);border-top:1px solid var(--n-100);font-size:14.5px} .stmt-foot a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px; align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)} .stmt-foot a:hover{gap:12px;color:var(--gold)} /* service scope band — the formal icon system */ .scope{margin:var(--s6) 0 0;border-top:1px solid var(--n-200);padding-top:var(--s4)} .scope-label{font-size:11px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600);margin-bottom:var(--s4)} .scopegrid{display:grid;grid-template-columns:repeat(8,1fr);gap:var(--s2)} @media(max-width:1100px){.scopegrid{grid-template-columns:repeat(4,1fr);gap:var(--s3) var(--s2)}} @media(max-width:640px){.scopegrid{grid-template-columns:repeat(2,1fr)}} .scopeitem{text-align:left;padding-top:var(--s2);border-top:1px solid var(--n-100); transition:border-color var(--dur)} .scopeitem:hover{border-top-color:var(--gold)} .scopeitem svg{width:26px;height:26px;stroke:var(--blue);fill:none;stroke-width:1.25; stroke-linecap:square;stroke-linejoin:miter;margin-bottom:12px;transition:stroke var(--dur)} .scopeitem:hover svg{stroke:var(--gold)} .scopeitem span{display:block;font-size:11.5px;font-weight:600;letter-spacing:.11em; text-transform:uppercase;color:var(--ink);line-height:1.4} .scopeitem em{display:block;font-style:normal;font-size:12.5px;color:var(--n-600); margin-top:4px;letter-spacing:0;text-transform:none;font-weight:400} /* belief */ .belief{max-width:920px;margin:0 auto;text-align:center;position:relative;z-index:1} .belief-kicker{font-size:11.5px;font-weight:600;letter-spacing:.22em;text-transform:uppercase; color:#93A6BC;margin-bottom:var(--s4)} .belief h2{font-family:var(--display);font-weight:400;font-size:clamp(34px,5.6vw,66px); line-height:1.1;letter-spacing:-.025em;color:#fff;margin:0 0 var(--s4);border:0;padding:0} .beliefrule{width:0;height:1px;background:var(--gold);margin:0 auto var(--s5); transition:width 1s var(--ease)} .belief.in .beliefrule{width:200px} .belief-body{columns:2;column-gap:var(--s7);text-align:left;max-width:880px;margin:0 auto} @media(max-width:820px){.belief-body{columns:1}} .belief-body p{color:var(--ink-invert-soft);margin:0 0 var(--s2);font-size:16px;break-inside:avoid} /* values */ .vhead{display:grid;grid-template-columns:1fr 340px;gap:var(--s5);align-items:end; padding-bottom:var(--s4);border-bottom:2px solid var(--ink);margin-bottom:var(--s2)} @media(max-width:900px){.vhead{grid-template-columns:1fr}} .vhead h2{font-family:var(--display);font-weight:500;font-size:clamp(28px,3vw,40px); margin:0;border:0;padding:0} .vrow{display:grid;grid-template-columns:96px 1fr 320px;gap:var(--s5); padding:var(--s5) 0;border-bottom:1px solid var(--n-100);align-items:start; transition:background var(--dur)} .vrow:hover{background:var(--n-25)} @media(max-width:1000px){.vrow{grid-template-columns:70px 1fr;gap:var(--s3) var(--s4)} .vrow .cost{grid-column:2}} @media(max-width:600px){.vrow{grid-template-columns:1fr;gap:var(--s2)}.vrow .cost{grid-column:1}} .vnum{font-family:var(--display);font-size:38px;color:var(--n-200);line-height:1; letter-spacing:-.03em;transition:color var(--dur)} .vrow:hover .vnum{color:var(--gold)} .vrow h3{font-family:var(--display);font-weight:500;font-size:27px;letter-spacing:-.015em; margin:0 0 12px;color:var(--ink)} .vtext{color:var(--ink-soft);font-size:16.5px;margin:0;max-width:56ch} .cost{border-top:1px solid var(--ink);padding-top:14px} .cost b{display:block;font-size:10.5px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--gold);margin-bottom:8px} .cost p{font-size:15px;color:var(--ink);margin:0;line-height:1.6} /* check grid */ .xgrid{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid var(--n-200)} @media(max-width:820px){.xgrid{grid-template-columns:1fr}} .xcard{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100); text-decoration:none;display:block;transition:background var(--dur)} .xcard:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)} @media(max-width:820px){.xcard:nth-child(odd){border-right:0;padding-right:0}.xcard{padding-left:0}} .xcard:hover{background:var(--n-25)} .xcard .xnum{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .xcard h3{font-family:var(--display);font-weight:500;font-size:21px;margin-bottom:10px;color:var(--ink)} .xcard p{font-size:15px;color:var(--ink-soft);margin:0 0 14px;max-width:48ch} .xcard .go{font-size:11.5px;font-weight:600;letter-spacing:.14em;text-transform:uppercase; color:var(--blue);display:inline-flex;gap:8px;align-items:center; transition:gap var(--dur) var(--ease),color var(--dur)} .xcard:hover .go{gap:14px;color:var(--gold)} /* ---- Service page template ---- */ .urgent{background:#0A2540;border-left:3px solid var(--gold);border-radius:var(--r); padding:var(--s5);display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center} @media(max-width:820px){.urgent{grid-template-columns:1fr}} .urgent h2{color:#fff;font-family:var(--display);font-weight:500;font-size:clamp(22px,2.4vw,30px); margin:0 0 10px;border:0;padding:0} .urgent p{color:var(--ink-invert-soft);margin:0;font-size:16px;max-width:60ch} .situations{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:820px){.situations{grid-template-columns:1fr}} .sit{background:var(--n-0);padding:var(--s4);transition:background var(--dur)} .sit:hover{background:var(--n-25)} .sit q{font-style:normal;font-family:var(--display);font-size:19px;color:var(--ink);line-height:1.35; display:block;margin-bottom:8px;quotes:'"' '"'} .sit p{font-size:14.5px;color:var(--ink-soft);margin:0} .subsvc{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:2px solid var(--ink)} @media(max-width:900px){.subsvc{grid-template-columns:1fr}} .sub{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100)} .sub:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)} @media(max-width:900px){.sub:nth-child(odd){border-right:0;padding-right:0}.sub{padding-left:0}} .sub .sn{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .sub h3{font-family:var(--display);font-weight:500;font-size:22px;margin:0 0 10px} .sub p{color:var(--ink-soft);font-size:15.5px;margin:0 0 var(--s2);max-width:52ch} .sub ul{margin:0;padding:0;list-style:none;font-size:14.5px;color:var(--ink-soft);line-height:1.8} .sub li{padding-left:16px;position:relative} .sub li::before{content:"";position:absolute;left:0;top:13px;width:7px;height:1px;background:var(--gold)} .approach{display:grid;grid-template-columns:76px 1fr;gap:var(--s4);padding:var(--s4) 0; border-bottom:1px solid var(--n-100);align-items:start} @media(max-width:600px){.approach{grid-template-columns:1fr;gap:var(--s2)}} .approach .an{font-family:var(--display);font-size:28px;color:var(--n-200);line-height:1} .approach h3{font-family:var(--display);font-weight:500;font-size:21px;margin:0 0 8px} .approach p{color:var(--ink-soft);font-size:16px;margin:0;max-width:62ch} .authorities{display:grid;grid-template-columns:repeat(5,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:900px){.authorities{grid-template-columns:repeat(2,1fr)}} @media(max-width:520px){.authorities{grid-template-columns:1fr}} .auth{background:var(--n-0);padding:var(--s4) var(--s3);transition:background var(--dur)} .auth:hover{background:var(--n-25)} .auth strong{display:block;font-family:var(--display);font-size:21px;color:var(--ink); margin-bottom:6px;font-weight:500} .auth span{font-size:13px;color:var(--ink-soft);line-height:1.5;display:block} .notices{width:100%;border-collapse:collapse;font-size:15px} .notices th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:#93A6BC;padding:0 20px 14px 0;border-bottom:1px solid rgba(255,255,255,.25)} .notices td{padding:16px 20px 16px 0;border-bottom:1px solid rgba(255,255,255,.1);vertical-align:top; color:#C3D2E2} .notices td:first-child{color:#fff;font-weight:600;width:220px} .notices tr:hover td{background:rgba(255,255,255,.035)} @media(max-width:820px){.notices th{display:none}.notices td{display:block;padding:5px 0;border:0} .notices td:first-child{padding-top:20px;border-top:1px solid rgba(255,255,255,.1)}} .faq{max-width:900px;border-top:2px solid var(--ink)} .faq details{border-bottom:1px solid var(--n-100)} .faq summary{cursor:pointer;list-style:none;padding:var(--s4) var(--s5) var(--s4) 0; font-family:var(--display);font-weight:500;font-size:20px;color:var(--ink);position:relative} .faq summary::-webkit-details-marker{display:none} .faq summary:hover{color:var(--blue)} .faq summary::after{content:"";position:absolute;right:10px;top:50%;width:10px;height:10px; border-right:1.5px solid var(--n-400);border-bottom:1.5px solid var(--n-400); transform:translateY(-70%) rotate(45deg);transition:transform var(--dur) var(--ease)} .faq details[open] summary::after{transform:translateY(-30%) rotate(-135deg);border-color:var(--gold)} .faq details p{margin:0 0 var(--s4);color:var(--ink-soft);font-size:16.5px;max-width:72ch} .related{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--n-200)} @media(max-width:860px){.related{grid-template-columns:1fr}} .rel{padding:var(--s4) var(--s4) var(--s4) 0;border-bottom:1px solid var(--n-100); text-decoration:none;display:block;transition:background var(--dur)} .rel:not(:last-child){border-right:1px solid var(--n-100)} @media(max-width:860px){.rel{border-right:0!important;padding-left:0}} .rel:hover{background:var(--n-25)} .rel span{font-size:10.5px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:var(--gold);display:block;margin-bottom:10px} .rel h3{font-family:var(--display);font-weight:500;font-size:19px;margin:0 0 8px;color:var(--ink)} .rel p{font-size:14.5px;color:var(--ink-soft);margin:0} .closing{margin-top:var(--s5);padding-left:var(--s4);border-left:2px solid var(--gold); font-size:18px;color:var(--ink);max-width:66ch} .tok{background:#FFF4D6;border:1px dashed #D6B84A;color:#7A5E12;font-size:12px;padding:2px 8px; border-radius:2px;font-weight:600} /* Corporate page additions */ .filings{width:100%;border-collapse:collapse;font-size:15px} .filings th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:#93A6BC;padding:0 22px 14px 0;border-bottom:1px solid rgba(255,255,255,.25)} .filings td{padding:17px 22px 17px 0;border-bottom:1px solid rgba(255,255,255,.1);vertical-align:top; color:#C3D2E2} .filings td:first-child{color:#fff;font-weight:600;width:250px} .filings tr:hover td{background:rgba(255,255,255,.035)} .filings .formref{display:block;font-weight:400;font-size:11.5px;color:#93A6BC;margin-top:3px} .credit{padding:var(--s5);border:1px solid var(--n-200);border-left:3px solid var(--gold); border-radius:var(--r);background:var(--n-0)} .credit h3{font-family:var(--display);font-weight:500;font-size:23px;margin:0 0 var(--s2);color:var(--ink)} .credit p{color:var(--ink-soft);font-size:16px;margin:0 0 var(--s2);max-width:70ch} @media(max-width:820px){.filings th{display:none}.filings td{display:block;padding:5px 0;border:0} .filings td:first-child{padding-top:20px;border-top:1px solid rgba(255,255,255,.1)}} .vehicles{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:2px solid var(--ink)} @media(max-width:900px){.vehicles{grid-template-columns:1fr}} .veh{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100); transition:background var(--dur)} .veh:not(:last-child){border-right:1px solid var(--n-100)} @media(max-width:900px){.veh{border-right:0!important;padding-left:0}} .veh:hover{background:var(--n-25)} .veh .vn{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .veh h3{font-family:var(--display);font-weight:500;font-size:22px;margin:0 0 10px} .veh > p{color:var(--ink-soft);font-size:15.5px;margin:0 0 var(--s3);max-width:44ch} .veh dl{margin:0;border-top:1px solid var(--n-100);padding-top:var(--s2)} .veh dt{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase; color:var(--n-600);margin-bottom:4px} .veh dd{margin:0 0 12px;font-size:14.5px;color:var(--ink)} .veh dd:last-child{margin-bottom:0} .nav-item{position:relative} .nav-item>a{display:inline-flex;align-items:center;gap:5px} .nav-caret{width:9px;height:6px;fill:none;stroke:currentColor;stroke-width:1.6; stroke-linecap:round;stroke-linejoin:round;opacity:.6;transition:transform var(--dur) var(--ease)} .nav-item:hover .nav-caret,.nav-item:focus-within .nav-caret{transform:rotate(180deg)} .mega{ position:absolute;top:100%;left:50%;transform:translate(-50%,6px);width:280px; background:var(--n-0);border-radius:var(--r);box-shadow:0 22px 50px rgba(6,20,35,.28); border-top:3px solid var(--gold);padding:14px; opacity:0;visibility:hidden;pointer-events:none; transition:opacity .2s var(--ease),transform .2s var(--ease),visibility .2s; z-index:150 } .mega-wide{width:560px} .nav-item:hover .mega,.nav-item:focus-within .mega{ opacity:1;visibility:visible;pointer-events:auto;transform:translate(-50%,0) } .mega-col{display:flex;flex-direction:column} .mega-grid{display:grid;grid-template-columns:1fr 1fr;gap:2px 10px} .mega a{ display:block;padding:9px 10px;border-radius:5px;font-size:14px;font-weight:500; color:var(--ink);text-decoration:none;transition:background var(--dur),color var(--dur) } .mega a:hover{background:var(--n-25);color:var(--blue)} .mega-foot{border-top:1px solid var(--n-100);margin-top:8px;padding-top:10px} .mega-foot .link-arrow{font-size:13.5px} @media(max-width:1300px){.mega-wide{width:460px}.mega-grid{grid-template-columns:1fr}} /* Mobile nav drawer */ .mobile-menu{ display:none;position:absolute;top:100%;left:0;right:0;z-index:99; background:var(--blue-deep);border-top:1px solid rgba(255,255,255,.09); max-height:calc(100vh - 76px);overflow-y:auto; box-shadow:0 20px 40px rgba(0,0,0,.3) } .mobile-menu.open{display:block} .mobile-menu .wrap{padding:var(--s4) var(--s3) var(--s5)} .mobile-menu ul{list-style:none;margin:0;padding:0} .mobile-menu li{border-bottom:1px solid rgba(255,255,255,.08)} .mobile-menu a.btn{margin-top:var(--s4);width:100%;justify-content:center} .mobile-menu ul a{ display:block;padding:16px 2px;color:#fff;text-decoration:none; font-size:17px;font-weight:500;transition:color var(--dur) } .mobile-menu ul a:hover{color:var(--gold)} .mnav-row{display:flex;align-items:center;justify-content:space-between} .mnav-row a{flex:1} .mnav-toggle{ background:none;border:0;color:var(--n-400);padding:14px 4px 14px 14px; cursor:pointer;display:flex;align-items:center;flex:none } .mnav-toggle .nav-caret{width:11px;height:7px;transition:transform .25s var(--ease)} .mnav-toggle[aria-expanded="true"] .nav-caret{transform:rotate(180deg)} .mnav-sub{ list-style:none;margin:0;padding:0 0 0 6px;max-height:0;overflow:hidden; transition:max-height .35s var(--ease) } .mnav-sub.open{max-height:900px;padding-bottom:8px} .mobile-menu .mnav-sub li{border-bottom:0} .mobile-menu .mnav-sub a{ display:block;padding:9px 2px 9px 10px;font-size:14.5px;font-weight:400; color:var(--ink-invert-soft) } .mobile-menu .mnav-sub a:hover{color:var(--gold)} @media(min-width:1081px){.mobile-menu{display:none!important}} .skip-link{position:absolute;left:-9999px;top:0;background:var(--gold);color:#1B1400; padding:12px 20px;font-weight:600;z-index:1000;text-decoration:none} .skip-link:focus{left:12px;top:12px} 21:I[97367,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"OutletBoundary"] 23:I[27201,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"IconMark"] 10:["$","$1","c",{"children":[[["$","script",null,{"type":"application/ld+json","dangerouslySetInnerHTML":{"__html":"$16"}}],["$","$L17",null,{"html":"$18","css":"$19"}]],["$L1a"],"$L1b"]}] 12:["$","$1","h",{"children":[null,["$","$L1c",null,{"children":"$L1d"}],["$","div",null,{"hidden":true,"children":["$","$L1e",null,{"children":["$","$1f",null,{"name":"Next.Metadata","children":"$L20"}]}]}],["$","meta",null,{"name":"next-size-adjust","content":""}]]}] 14:["$","link","0",{"rel":"stylesheet","href":"/mac-assets/site/chunks/182kfmf2e33yv.css","precedence":"next","crossOrigin":"$undefined","nonce":"$undefined"}] 11:C 1a:["$","script","script-0",{"src":"/mac-assets/site/chunks/2lb434se0hegd.js","async":true,"nonce":"$undefined"}] 1b:["$","$L21",null,{"children":["$","$1f",null,{"name":"Next.MetadataOutlet","children":"$@22"}]}] 1d:[["$","meta","0",{"charSet":"utf-8"}],["$","meta","1",{"name":"viewport","content":"width=device-width, initial-scale=1, maximum-scale=5"}]] 20:[["$","title","0",{"children":"Healthcare & Pharmaceuticals Accountants Islamabad | Muhammad Abbas & Co."}],["$","meta","1",{"name":"description","content":"Statutory audit, regulatory compliance and accounting for pharmaceutical manufacturers, health technology providers and specialist care units in Pakistan."}],["$","meta","2",{"name":"robots","content":"index, follow"}],["$","link","3",{"rel":"canonical","href":"https://mac.org.pk/industries/healthcare-pharmaceuticals"}],["$","meta","4",{"property":"og:title","content":"Healthcare & Pharmaceuticals Accountants Islamabad | Muhammad Abbas & Co."}],["$","meta","5",{"property":"og:description","content":"Statutory audit, regulatory compliance and accounting for pharmaceutical manufacturers, health technology providers and specialist care units in Pakistan."}],["$","meta","6",{"property":"og:url","content":"https://mac.org.pk/industries/healthcare-pharmaceuticals"}],["$","meta","7",{"property":"og:site_name","content":"Muhammad Abbas & Co., Chartered Accountants"}],["$","meta","8",{"property":"og:locale","content":"en_PK"}],["$","meta","9",{"property":"og:type","content":"website"}],["$","meta","10",{"name":"twitter:card","content":"summary_large_image"}],["$","meta","11",{"name":"twitter:title","content":"Healthcare & Pharmaceuticals Accountants Islamabad | Muhammad Abbas & Co."}],["$","meta","12",{"name":"twitter:description","content":"Statutory audit, regulatory compliance and accounting for pharmaceutical manufacturers, health technology providers and specialist care units in Pakistan."}],["$","link","13",{"rel":"icon","href":"/favicon.ico?favicon.2vob68tjqpejf.ico","sizes":"256x256","type":"image/x-icon"}],["$","$L23","14",{}]] 22:null