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Industries / 02 — Telecommunications

Communications infrastructure businesses answer to more than one regulator at once.

Statutory audit, provident fund audit, taxation and regulatory compliance for fibre, satellite and communications infrastructure operators.

Telecom operators carry compliance obligations that sit alongside, not instead of, standard statutory reporting — sector-specific regulatory filings, provident funds covering technical and field staff, and revenue structures that raise their own tax questions. We work with fibre, broadband and satellite communications businesses on exactly that combination.

IWhere we come in

The situations that bring telecom clients here

We need a statutory audit that also holds up against our regulatory filings.

Financial statements and sector-specific compliance reporting reconciled to each other, not produced separately by different advisers.

Our provident fund covers a large technical and field workforce.

Provident fund audits scoped to the scale and structure typical of telecom and infrastructure employers.

We are a fibre or broadband operator expanding into new regions.

Tax and compliance support that scales with a rollout rather than needing to be rebuilt at each stage.

Our revenue mix raises withholding and sales tax questions our last adviser didn't flag.

Telecom revenue structures carry their own withholding and provincial sales tax treatment, mapped before a return is filed rather than after a query.

We need compliance support that runs through the year, not just at year-end.

Regulatory and tax filing obligations in this sector don't wait for the annual audit cycle.

IIWhat we do

What we handle in telecommunications

All eleven service lines are available to any client. These are the ones genuinely relevant to a communications infrastructure operator.

01

Audit & Assurance

Statutory audit and provident fund audit for operators and their staff funds.

  • Statutory audit
  • Provident fund audit
  • Group reporting where a parent requires it
02

Tax & Regulatory

Income tax, sales tax and withholding treatment specific to telecom revenue structures.

  • Income and sales tax compliance
  • Withholding on telecom services
  • Notices, assessments and appeals
03

Accounting & Outsourcing

Bookkeeping, payroll and management reporting that scales as an operator's network footprint grows.

  • Bookkeeping and ledger management
  • Payroll and EOBI/SESSI compliance
  • Management reporting
04

Internal Audit & ICFR

Control testing for larger operators, particularly where a parent or lender requires it.

  • Internal audit
  • Risk and control matrices
  • ICFR design and testing
05

Corporate & Secretarial

Statutory filings and registers kept current alongside sector-specific regulatory obligations.

  • SECP statutory filings
  • Statutory registers
  • Regulatory liaison support
06

Technology & Digital

IT general controls and systems advisory for a business whose product is the infrastructure itself.

  • IT audit and general controls
  • ERP and billing systems advisory
  • Cybersecurity advisory
07

Risk & Forensic

Revenue assurance and fraud risk review in a high-transaction-volume, cash-intensive business.

  • Internal control review
  • Fraud risk assessment
  • Revenue leakage investigation
08

Deals & Transaction Advisory

Diligence and valuation support for a sector that consolidates and attracts investment regularly.

  • Financial due diligence
  • Business valuation
  • Transaction structuring
09

ESG & Sustainability

Reporting support where network infrastructure and energy use bring their own sustainability disclosure expectations.

  • ESG readiness assessment
  • Carbon and emissions reporting
  • Sustainability reporting

Each of these has its own page setting out the full scope, approach and pricing — this is the set most relevant to telecommunications 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 fibre and broadband operators, satellite communications providers, and telecom provident funds — spanning statutory audit, provident fund audit and the regulatory compliance work that runs alongside both. 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 only work with large telecom operators?

No. Work in this sector spans fibre and broadband operators, satellite communications providers and the provident funds that cover their staff — the scale of the engagement varies, the underlying compliance questions don't.

Can you audit our provident fund and our statutory accounts at the same time?

Yes, and it's a common combination for telecom employers with a technical and field workforce — the two are usually scoped and delivered together.

How is withholding tax on telecom services treated?

It depends on the specific service and revenue structure involved. We map the position for your business rather than apply a generic rule that may not fit your particular offering.

Can you support an operator expanding into new provinces or regions?

Yes. Tax and compliance support is scoped to scale with a rollout, so it doesn't need rebuilding from scratch at each stage of expansion.

Do you provide compliance support outside the annual audit cycle?

Yes. Regulatory and tax filing obligations in this sector run through the year, and support can be structured as an ongoing engagement rather than a once-a-year exercise.

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.

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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); 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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; 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