1:"$Sreact.fragment" 2:I[70119,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"Header"] 3:I[39756,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default"] 4:I[37457,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default"] 5:I[22016,["/mac-assets/site/chunks/0vt12du-ghy99.js"],""] 13:I[68027,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default",1] :HL["/mac-assets/site/chunks/182kfmf2e33yv.css","style"] :HL["/mac-assets/site/media/03fc1b4a8d284b5e-s.p.0wiir8udbzjvx.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/mac-assets/site/media/5f402bd2d8eef81a-s.p.40bho2kviej2o.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/mac-assets/site/media/9433d1a810498265-s.p.1hij5ex6k3v9q.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/logo.png","image"] 11:X 0:{"P":null,"c":["","industries","trading-distribution"],"q":"","i":false,"f":[[["",{"children":["industries",{"children":["trading-distribution",{"children":["__PAGE__",{},"$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:T697,{"@context":"https://schema.org","@graph":[ {"@type":"Service","name":"Trading & Distribution Industry Services","serviceType":"Accounting, audit and sales tax compliance services for importers, distributors and traders", "description":"Statutory audit, sales tax compliance, inventory verification and corporate compliance for importers, distributors and traders 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":"Trading & Distribution"}]}}, {"@type":"FAQPage","mainEntity":[ {"@type":"Question","name":"Can the firm handle sales tax registrations across more than one province?","acceptedAnswer":{"@type":"Answer","text":"Yes. Federal and provincial sales tax positions are mapped and reconciled together."}}, {"@type":"Question","name":"Does the firm help when stock records and books have drifted apart?","acceptedAnswer":{"@type":"Answer","text":"Yes. Inventory verification and reconciliation is a core part of the practice for importers, distributors and traders."}}, {"@type":"Question","name":"Does the firm help regularise compliance that has fallen behind?","acceptedAnswer":{"@type":"Answer","text":"Yes. The current position is established and the exposure quantified before filing."}}]}]}18:T29bd,

Industries / 08 — Trading & Distribution

Inventory that doesn't reconcile is a sales tax problem before it's a stock problem.

Statutory audit, sales tax across federal and provincial authorities, inventory verification and corporate compliance for importers, distributors and traders.

Trading and distribution businesses carry a sales tax footprint that spans federal and multiple provincial authorities, and an inventory position that an auditor will always test closely. We work with import and distribution businesses, tooling and electronics distributors, and general traders on exactly that combination.

IWhere we come in

The situations that bring trading and distribution clients here

Our sales tax filings span more than one provincial authority and we're not confident they're all correct.

Federal and provincial sales tax positions mapped and reconciled, not filed separately without cross-checking.

Our stock records and our books don't quite agree.

Inventory verification that reconciles physical stock to the ledger before an auditor finds the gap first.

We import goods and need to understand our full compliance exposure.

Corporate and tax compliance mapped to how an import and distribution business actually operates.

We distribute a manufacturer's products and need statutory audit and tax done properly.

Statutory audit built around distribution margins and inventory turnover, not a generic trading template.

We are a general trading business and our compliance has fallen behind.

Regularisation of overdue filings, and a structure going forward that doesn't repeat the same gap.

IIWhat we do

What we handle in trading & distribution

All eleven service lines are available to any client. These are the ones genuinely relevant to an importer, distributor or trader.

01

Audit & Assurance

Statutory audit built around distribution margins, inventory turnover and import activity.

  • Statutory audit
  • Inventory verification
  • Group reporting where relevant
02

Tax & Regulatory

Sales tax compliance across federal and provincial authorities, and the notices that follow a mismatch.

  • Federal and provincial sales tax compliance
  • Income tax compliance
  • Notices, assessments and appeals
03

Accounting & Outsourcing

Bookkeeping and inventory accounting that reconciles physical stock to the ledger.

  • Bookkeeping and ledger management
  • Inventory accounting
  • Management reporting
04

Corporate & Secretarial

Statutory filings and registers kept current, and regularisation where compliance has fallen behind.

  • SECP statutory filings
  • Regularisation of overdue filings
  • Statutory registers
05

Risk & Forensic

Internal control review where inventory or cash handling controls need independent scrutiny.

  • Internal control review
  • Inventory control testing
  • Fraud risk assessment
06

Financial Instruments & IFRS 9

Expected credit loss modelling for distributors carrying large trade receivable and payable books.

  • Financial instrument classification
  • Expected credit loss modelling
  • Trade receivable disclosures
07

Advisory & Consulting

Feasibility and financial modelling before a new warehouse, product line or distribution territory is committed to.

  • Feasibility studies
  • Financial modelling
  • Investment appraisal
08

Internal Audit & ICFR

Control testing for larger distributors and importers where lenders or principals require independent assurance.

  • Internal audit
  • Risk and control matrices
  • ICFR design and testing
09

Technology & Digital

Systems and controls advisory for distributors running inventory, warehouse or ERP platforms.

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

Each of these has its own page setting out the full scope, approach and pricing — this is the set most relevant to trading and distribution 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 import and distribution businesses, tooling and electronics distributors, and general traders — spanning statutory audit, multi-authority sales tax compliance and inventory verification. The fuller list of sectors and anonymised engagement snapshots is on our Clients & Experience page.

Clients & Experience →

IVCommon questions

Questions we are asked

Our sales tax registrations span more than one province — can you handle that?

Yes. Federal and provincial sales tax positions are mapped and reconciled together, not treated as separate, unrelated filings.

Can you help if our stock records and books have drifted apart?

Yes. Inventory verification and reconciliation is a core part of the practice for importers, distributors and traders.

Do you work with smaller general trading businesses, or only larger distributors?

Both. The scale of the engagement varies, but the underlying compliance questions — sales tax, inventory, statutory filings — are similar across sizes.

Can you help regularise compliance that's fallen behind?

Yes. We establish the current position first and quantify the exposure before filing, the same approach we use for any regularisation.

How is trading and distribution sector work priced?

Statutory audit and ongoing tax compliance are typically scoped as annual engagements. Inventory verification and regularisation work is quoted separately once the extent 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:[["$","title","0",{"children":"Trading & Distribution Accountants Islamabad | Muhammad Abbas & Co."}],["$","meta","1",{"name":"description","content":"Statutory audit, sales tax compliance, inventory verification and corporate compliance for importers, distributors and traders in Pakistan."}],["$","meta","2",{"name":"robots","content":"index, follow"}],["$","link","3",{"rel":"canonical","href":"https://mac.org.pk/industries/trading-distribution"}],["$","meta","4",{"property":"og:title","content":"Trading & Distribution Accountants Islamabad | Muhammad Abbas & Co."}],["$","meta","5",{"property":"og:description","content":"Statutory audit, sales tax compliance, inventory verification and corporate compliance for importers, distributors and traders in Pakistan."}],["$","meta","6",{"property":"og:url","content":"https://mac.org.pk/industries/trading-distribution"}],["$","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":"Trading & Distribution Accountants Islamabad | Muhammad Abbas & Co."}],["$","meta","12",{"name":"twitter:description","content":"Statutory audit, sales tax compliance, inventory verification and corporate compliance for importers, distributors and traders in Pakistan."}],["$","link","13",{"rel":"icon","href":"/favicon.ico?favicon.2vob68tjqpejf.ico","sizes":"256x256","type":"image/x-icon"}],["$","$L23","14",{}]] 22:null