1:"$Sreact.fragment" 2:I[70119,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"Header"] 3:I[39756,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default"] 4:I[37457,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default"] 5:I[22016,["/mac-assets/site/chunks/0vt12du-ghy99.js"],""] 13:I[68027,["/mac-assets/site/chunks/0vt12du-ghy99.js"],"default",1] :HL["/mac-assets/site/chunks/182kfmf2e33yv.css","style"] :HL["/mac-assets/site/media/03fc1b4a8d284b5e-s.p.0wiir8udbzjvx.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/mac-assets/site/media/5f402bd2d8eef81a-s.p.40bho2kviej2o.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/mac-assets/site/media/9433d1a810498265-s.p.1hij5ex6k3v9q.woff2","font",{"crossOrigin":"","type":"font/woff2"}] :HL["/logo.png","image"] 11:X 0:{"P":null,"c":["","middle-east","audit-readiness-support"],"q":"","i":false,"f":[[["",{"children":["middle-east",{"children":["audit-readiness-support",{"children":["__PAGE__",{},"$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:T7ff,{"@context":"https://schema.org","@graph":[ {"@type":"Service","name":"Audit Readiness Support","serviceType":"Audit-file preparation, schedule reconciliation and licensed-auditor handoff for Saudi Arabia and UAE statutory audits", "description":"We prepare the file and schedules to audit-ready standard; your SOCPA- or UAE Ministry of Economy-licensed auditor reviews and signs.", "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":["SA","AE"], "breadcrumb":{"@type":"BreadcrumbList","itemListElement":[ {"@type":"ListItem","position":1,"name":"Home","item":"https://mac.org.pk/"}, {"@type":"ListItem","position":2,"name":"Middle East","item":"https://mac.org.pk/middle-east/"}, {"@type":"ListItem","position":3,"name":"Audit Readiness Support"}]}}, {"@type":"FAQPage","mainEntity":[ {"@type":"Question","name":"Why can't you just do the audit yourselves?","acceptedAnswer":{"@type":"Answer","text":"We do not hold SOCPA or UAE Ministry of Economy auditor licensing, so we cannot issue a statutory audit opinion in Saudi Arabia or the UAE. We prepare the file to a standard your licensed auditor can sign off quickly."}}, {"@type":"Question","name":"Do we need to switch auditors to use this service?","acceptedAnswer":{"@type":"Answer","text":"No, we work alongside whichever licensed auditor you already have, or help you find one if you don't."}}, {"@type":"Question","name":"Does audit readiness support apply to Pakistan audits?","acceptedAnswer":{"@type":"Answer","text":"No. In Pakistan we hold our own audit licensing and perform the statutory audit directly. This service is specifically for Saudi Arabia and UAE."}}, {"@type":"Question","name":"How far in advance should audit readiness work start?","acceptedAnswer":{"@type":"Answer","text":"Ideally a few months before fieldwork, so gaps can be closed rather than flagged too late to fix."}}]}]}18:T27c3,

Middle East / Audit Readiness Support

We prepare the file. Your licensed auditor signs.

We do not hold SOCPA or UAE Ministry of Economy auditor licensing and do not perform statutory audit in Saudi Arabia or the UAE — so we say exactly where our work ends and your licensed auditor's begins.

Most of the work behind a clean audit opinion is preparation: schedules that reconcile, supporting documentation that's actually there, and a file organised the way an auditor expects to receive it. We do that part, to a standard your licensed local auditor can review and sign without having to rebuild it first.

IWhere we come in

The situations that bring audit-readiness clients here

Our licensed auditor keeps sending queries back because the file isn't ready.

Schedules and supporting documentation prepared to the standard an auditor expects on first review.

We don't yet have a relationship with a SOCPA- or UAE Ministry of Economy-licensed auditor.

We can point you toward one, and prepare the file so that relationship starts from a strong position.

Our books are in reasonable shape but no one has organised them for an audit.

Reconciliations, supporting schedules and a file structure built specifically for audit fieldwork.

Our head office or lender expects an audit opinion to a standard beyond the local minimum.

Preparation built to satisfy both the local regulator's expectations and a foreign parent or lender reviewing the file.

We're not sure what an auditor will actually ask for.

A pre-audit readiness review that flags gaps before fieldwork starts, not during it.

Our first audit in a new jurisdiction is coming up and we don't know what "ready" looks like there.

We tell you plainly what we can prepare and exactly where the line to a licensed local auditor sits.

IIWhat we do

What we handle before your auditor signs

Preparation, not the opinion itself. We are precise about that boundary rather than implying otherwise.

01

Pre-Audit Readiness Review

A structured review of what's in place and what's missing, run before fieldwork starts rather than discovered during it.

  • Gap assessment against likely audit requirements
  • Prioritised readiness action list
  • Timeline built around your actual filing deadline
02

Schedule & Reconciliation Preparation

The supporting schedules an auditor actually works from, reconciled to the ledger before they're handed over.

  • Bank, receivable and payable reconciliations
  • Fixed asset and inventory schedules
  • Related-party and intercompany schedules
03

Supporting Documentation & File Organisation

Documentation assembled and organised the way an auditor expects to receive it, not scattered across email threads.

  • Supporting document collation
  • Audit file structuring
  • Management representation drafting support
04

Introduction & Handoff to a Licensed Auditor

Where you don't yet have a SOCPA- or UAE Ministry of Economy-licensed relationship, we help you get to one, and hand off a file that's actually ready.

  • Introduction to a licensed local auditor where needed
  • Coordinated handoff of the prepared file
  • Point of contact through fieldwork for anything we prepared

This page is specifically about Saudi Arabia and UAE audit readiness. In Pakistan we hold our own audit licensing and perform the statutory audit directly — see the Audit & Assurance page.

IIIHow we work

Where our work ends and your auditor's begins

We say this plainly rather than implying otherwise: we prepare the file, we do not issue the opinion.

Where we stand today

MAC serves Saudi Arabia- and UAE-based clients remotely from Islamabad. A physical Gulf presence is planned. We do not hold SOCPA or UAE Ministry of Economy auditor licensing and do not perform statutory audit in those jurisdictions — every engagement is framed around preparation, with a clean handoff to your licensed local auditor at the point sign-off is needed.

Middle East enquiries: gcc@mac.org.pk

If you already have a licensed auditor, we work alongside them, prepared file in hand. If you don't yet, we can point you toward one and coordinate the handoff so the relationship starts from a strong position rather than a scramble.

IVCommon questions

Questions we are asked

Why can't you just do the audit yourselves?

We do not hold SOCPA or UAE Ministry of Economy auditor licensing, so we can't issue a statutory audit opinion in Saudi Arabia or the UAE. What we can do — and do well — is prepare the file to a standard your licensed auditor can sign off quickly.

Do we need to switch auditors to work with you?

No. We work alongside whichever licensed auditor you already have. If you don't have one yet, we can help you get to a relationship with one.

How far in advance should readiness work start?

Ideally a few months before fieldwork, so gaps can be closed rather than flagged too late to fix.

Does this apply to Pakistan audits too?

No. In Pakistan we hold our own audit licensing and perform the statutory audit directly. This page is specifically about Saudi Arabia and UAE audit-readiness support.

What if fieldwork reveals something we didn't prepare for?

We stay involved through fieldwork as the point of contact for anything we prepared, so gaps get resolved quickly rather than stalling the audit.

How do we get started?

gcc@mac.org.pk reaches the team directly, or use the contact form below.

Related

Go deeper on your market

Let's work together

Ready to get your file audit-ready?

Start with a conversation — a partner will tell you what's realistic before anything is scoped. There is no charge for the first one.

19:T8b23, :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} .markets{width:100%;border-collapse:collapse;font-size:15px} .markets th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.14em;text-transform:uppercase; color:var(--n-600);padding:0 18px 14px 0;border-bottom:2px solid var(--ink)} .markets td{padding:15px 18px 15px 0;border-bottom:1px solid var(--n-100);color:var(--ink-soft)} .markets td:first-child{color:var(--ink);font-weight:600} .markets .y{color:var(--gold);font-weight:700} .markets .n{color:var(--n-200)} .markets tr:hover td{background:var(--n-25)} @media(max-width:760px){.markets{font-size:13.5px}.markets th,.markets td{padding-right:10px}} .gpanels{display:grid;grid-template-columns:1fr 1fr;gap:var(--s4)} @media(max-width:820px){.gpanels{grid-template-columns:1fr}} .gpanels .credit ul{margin:0;padding:0;list-style:none;font-size:14.5px;color:var(--ink-soft);line-height:1.85} .gpanels .credit li{padding-left:16px;position:relative} .gpanels .credit li::before{content:"";position:absolute;left:0;top:11px;width:7px;height:1px;background:var(--gold)} @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:[["$","title","0",{"children":"Audit Readiness Support | Muhammad Abbas & Co."}],["$","meta","1",{"name":"description","content":"We prepare the file and schedules to audit-ready standard; your SOCPA- or UAE Ministry of Economy-licensed auditor reviews and signs."}],["$","meta","2",{"name":"robots","content":"index, follow"}],["$","link","3",{"rel":"canonical","href":"https://mac.org.pk/middle-east/audit-readiness-support"}],["$","meta","4",{"property":"og:title","content":"Audit Readiness Support | Muhammad Abbas & Co."}],["$","meta","5",{"property":"og:description","content":"We prepare the file and schedules to audit-ready standard; your SOCPA- or UAE Ministry of Economy-licensed auditor reviews and signs."}],["$","meta","6",{"property":"og:url","content":"https://mac.org.pk/middle-east/audit-readiness-support"}],["$","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":"Audit Readiness Support | Muhammad Abbas & Co."}],["$","meta","12",{"name":"twitter:description","content":"We prepare the file and schedules to audit-ready standard; your SOCPA- or UAE Ministry of Economy-licensed auditor reviews and signs."}],["$","link","13",{"rel":"icon","href":"/favicon.ico?favicon.2vob68tjqpejf.ico","sizes":"256x256","type":"image/x-icon"}],["$","$L23","14",{}]] 22:null