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Services

Eleven service lines. One accountable firm.

Audit, tax, accounting, corporate, advisory, technology, financial instruments and sustainability — in Pakistan, the Gulf and internationally.

Most problems do not arrive labelled by discipline. A control weakness becomes a systems question. A tax exposure becomes a corporate law question. A valuation judgement becomes a reporting one. The firm is built so those handovers happen inside it rather than between firms.

Talk to a Partner Find what you need →
IStart here

Find it by the problem, not the service name

Clients rarely arrive looking for "assurance". They arrive with a situation.

We have received an FBR notice and there is a deadline running.Tax & Regulatory → Our year-end is approaching and we need a statutory audit.Audit & Assurance → A donor requires a project audit to their own specification.Audit & Assurance → Investors are about to run diligence and our books are not ready.Accounting & Outsourcing → We are buying — or selling — a business.Deals & Transaction Advisory → We are a foreign company setting up in Pakistan.Corporate & Secretarial → We are expanding into Saudi Arabia or the UAE.Middle East → Our bookkeeping is months behind and nobody owns it.Accounting & Outsourcing → We suspect something has gone wrong and need it investigated.Risk & Forensic → Our parent company requires ICFR or SOX testing.Internal Audit & ICFR → Our auditor has challenged our expected credit loss model.Financial Instruments & IFRS 9 → A lender or buyer is asking for ESG disclosure we do not have.ESG & Sustainability → We are implementing an ERP and nobody is asking about controls.Technology & Digital → Our accounting practice in the UK or US has run out of capacity.Global Delivery →

If none of these fits, describe the situation and we will tell you which of the eleven applies — or that none of them does.

IIWhat we do

The eleven service lines

Each has its own page setting out scope, approach, sector application and how it is priced.

01

Audit & Assurance

Independent opinions that hold — for boards, lenders, investors, donors and regulators. Delivered by a QCR-rated practice under AOB oversight.

Explore Audit & Assurance →
Includes
  • Statutory and external audit
  • Review and limited assurance
  • Agreed-upon procedures
  • Project and donor-funded audits
  • Provident fund audits
  • Group and consolidation audits
  • SOC 1 and SOC 2 reporting
02

Internal Audit & ICFR / SOX

Controls that work, tested to a standard your external auditor will rely on. Outsourced or co-sourced internal audit, and full ICFR programmes.

Explore Internal Audit & ICFR / SOX →
Includes
  • Outsourced and co-sourced internal audit
  • Risk and control matrices
  • ICFR design and effectiveness testing
  • SOX 404 readiness
  • COSO implementation
  • Audit committee reporting
03

Tax & Regulatory

Positions we could defend on assessment three years from now, filed on time. Federal and provincial, including notices and appeals.

Explore Tax & Regulatory →
Includes
  • Income tax registration and returns
  • Sales tax — FBR, PRA, SRB, KPRA
  • Withholding statements
  • Notices, assessments and appeals
  • Transfer pricing documentation
  • Refund claims
  • Tax planning and structuring
04

Deals & Transaction Advisory

Clarity before you commit. Diligence, valuation and modelling that survives the other side's advisers.

Explore Deals & Transaction Advisory →
Includes
  • Financial and tax due diligence
  • Buy-side and sell-side support
  • Business and share valuation
  • Financial modelling
  • Deal structuring
  • Post-merger integration
05

Risk & Forensic

Findings built to hold up where the standard of evidence is not ours to set — a tribunal, a court, a regulator — backed by the governance, risk and compliance frameworks that prevent the next one.

Explore Risk & Forensic →
Includes
  • Enterprise risk management
  • Forensic audit and fraud investigation
  • Anti-money-laundering reviews
  • Special investigations
  • Litigation and dispute support
  • Asset tracing and quantification
06

Accounting & Outsourcing

Books a lender or an acquirer can rely on, a finance function that scales without the headcount, and CFO-level oversight when you need it without a full-time hire.

Explore Accounting & Outsourcing →
Includes
  • Bookkeeping and ledger management
  • IFRS financial statements
  • Payroll with EOBI and SESSI
  • Management reporting
  • Budgeting and variance analysis
  • Outsourced CFO
  • Stock take and fixed assets
07

Advisory & Consulting

Support for the decisions that do not repeat — a new venture, a restructuring, a turnaround, a funding round — plus training, capability-building and quality-management support for teams and practices building that standard themselves.

Explore Advisory & Consulting →
Includes
  • Feasibility studies and business plans
  • Investment appraisal — NPV and IRR
  • Corporate and financial restructuring
  • Process improvement
  • HR audits and policy review
  • Legal opinions and contract review
  • Staff secondment
08

Technology & Digital

Systems that do what they were implemented to do, data that stays where it should, and the analytics that turn it into decisions. Led in-house by a certified specialist.

Explore Technology & Digital →
Includes
  • ERP implementation — SAP, Oracle, Dynamics
  • TallyPrime and Tally ERP 9
  • IT audit and general controls
  • Cloud enablement — Azure, AWS
  • Cybersecurity advisory
  • ISO 27001, COBIT and NIST alignment
  • ERP and MS Office training
09

Corporate & Secretarial

Statutory compliance handled properly, so the record exists years later without a search.

Explore Corporate & Secretarial →
Includes
  • Company, firm and AOP registration
  • SECP statutory filings and returns
  • Foreign branch and BOI compliance
  • Agreement and contract drafting
  • Share transfers and capital changes
  • Statutory registers
  • Regulatory liaison
10

Financial Instruments & IFRS 9

Expected credit loss models and instrument valuations documented well enough for somebody else to replicate — and for your auditor to accept.

Explore Financial Instruments & IFRS 9 →
Includes
  • Classification and measurement — SPPI and business model
  • ECL modelling — PD, LGD, EAD, staging
  • Provision matrices for trade receivables
  • Fair valuation under IFRS 13, Levels 1–3
  • Derivatives and convertibles
  • Hedge documentation and effectiveness
  • IFRS 7 and IFRS 13 disclosure
11

ESG & Sustainability

Sustainability reporting and assurance for SECP disclosure, lender and donor conditions, Gulf regulators and international group reporting.

Explore ESG & Sustainability →
Includes
  • IFRS S1 and IFRS S2 reporting
  • GRI Standards reporting
  • SECP ESG disclosure compliance
  • GHG inventories — Scopes 1, 2 and 3
  • Assurance over sustainability information
  • ESG due diligence
  • Materiality assessment
IIIWhy breadth matters

Where the service lines meet

The value of a multidisciplinary firm is not the menu. It is what happens at the boundaries, where fragmented advice usually fails.

Audit → Technology

A control weakness is usually a systems problem

An audit finding on access controls or segregation of duties is rarely fixed by a policy. It is fixed in the ERP. When both sit in the same firm, the finding and the remediation are scoped together.

Tax → Corporate → Legal

A tax exposure is often a structuring question

Related-party pricing, group structure and shareholder loans sit across tax, corporate law and contract drafting. Three advisers produce three partial answers; one firm produces a position.

Accounting → Deals

Diligence findings start in the bookkeeping

Unreconciled balances and undocumented revenue recognition cost valuation long before they cost the deal. Books maintained to audit standard survive a data room without a reconstruction exercise.

IFRS 9 → Audit

A model is only as good as its documentation

An ECL model that cannot be replicated by a reviewer will be challenged. Built with the auditor's questions already in view, it is accepted first time.

ESG → Assurance → Reporting

Sustainability data now sits inside the financial report

IFRS S1 and S2 require disclosure connected to the financial statements and subject to assurance. Treating sustainability as a communications exercise produces figures that will not survive review.

Pakistan → Gulf

Cross-border positions have two sides

A Gulf structure has Pakistan tax consequences, transfer pricing exposure and a repatriation route. Advisers who see only one end of the transaction optimise one end of it.

IVWhere each applies

Service availability by market

We are precise about this rather than implying everything is available everywhere.

Service linePakistanSaudi Arabia & UAEUK · US · Canada
Audit & AssuranceYesAudit readiness onlyPreparation only
Internal Audit & ICFRYesYesYes
Tax & RegulatoryYesZATCA, UAE CT, VATPreparation for review
Deals & Transaction AdvisoryYesYesBy arrangement
Risk & ForensicYesYesBy arrangement
Accounting & OutsourcingYesYesYes
Advisory & ConsultingYesYesBy arrangement
Technology & DigitalYesYesYes
Corporate & SecretarialYesAdvisory onlyNot offered
Financial Instruments & IFRS 9YesYesIFRS, FRS 102, ASC 326
ESG & SustainabilityYesYesYes

We do not hold SOCPA or UAE Ministry of Economy auditor licensing and do not perform statutory audit in those jurisdictions. In the UK, US and Canada we prepare; your licensed professional reviews and signs.

Middle East services →Global Delivery →How we scope and price →

Let's work together

Not sure which one you need?

Describe the problem. A partner will tell you the shortest route to solving it — including when that route does not involve us.

Talk to a Partner How an engagement runs →
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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)} /* ---- Services overview ---- */ .situations{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:900px){.situations{grid-template-columns:1fr}} .sit{background:var(--n-0);padding:var(--s4);display:grid;grid-template-columns:1fr auto; gap:var(--s3);align-items:center;text-decoration:none;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;quotes:'"' '"'} .sit .to{font-size:11px;font-weight:700;letter-spacing:.13em;text-transform:uppercase; color:var(--blue);white-space:nowrap;display:inline-flex;gap:8px;align-items:center; transition:gap var(--dur) var(--ease),color var(--dur)} .sit:hover .to{gap:13px;color:var(--gold)} @media(max-width:520px){.sit{grid-template-columns:1fr}} .svcrow{display:grid;grid-template-columns:64px 1fr 320px;gap:var(--s5);padding:var(--s5) 0; border-bottom:1px solid var(--n-100);align-items:start;transition:background var(--dur)} .svcrow:hover{background:var(--n-25)} @media(max-width:1050px){.svcrow{grid-template-columns:56px 1fr}.svcrow .inc{grid-column:2}} @media(max-width:620px){.svcrow{grid-template-columns:1fr;gap:var(--s2)}.svcrow .inc{grid-column:1}} .svcrow .n{font-family:var(--display);font-size:30px;color:var(--n-200);line-height:1; transition:color var(--dur)} .svcrow:hover .n{color:var(--gold)} .svcrow h3{font-family:var(--display);font-weight:500;font-size:25px;margin:0 0 10px} .svcrow h3 a{text-decoration:none;color:var(--ink);transition:color var(--dur)} .svcrow:hover h3 a{color:var(--blue)} .svcrow p{color:var(--ink-soft);font-size:16px;margin:0 0 var(--s2);max-width:58ch} .svcrow .go{font-size:11.5px;font-weight:700;letter-spacing:.14em;text-transform:uppercase; color:var(--blue);text-decoration:none;display:inline-flex;gap:8px;align-items:center; transition:gap var(--dur) var(--ease),color var(--dur)} .svcrow:hover .go{gap:13px;color:var(--gold)} .inc{border-top:1px solid var(--ink);padding-top:12px} .inc b{display:block;font-size:10px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600);margin-bottom:8px} .inc ul{margin:0;padding:0;list-style:none;font-size:14px;color:var(--ink-soft);line-height:1.85} .inc li{padding-left:14px;position:relative} .inc li::before{content:"";position:absolute;left:0;top:12px;width:6px;height:1px;background:var(--gold)} .combine{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid rgba(255,255,255,.2)} @media(max-width:860px){.combine{grid-template-columns:1fr}} .comb{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid rgba(255,255,255,.1)} .comb:nth-child(odd){border-right:1px solid rgba(255,255,255,.1);padding-right:var(--s6)} @media(max-width:860px){.comb:nth-child(odd){border-right:0;padding-right:0}} .comb .cs{font-size:10.5px;font-weight:700;letter-spacing:.18em;text-transform:uppercase; 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height:38px;font-size:11.5px;letter-spacing:.1em;text-transform:uppercase;color:#93A6BC; font-weight:500;white-space:nowrap;overflow:hidden} .utility i{color:var(--gold);font-style:normal;margin:0 3px} .util-services{color:#C6D3E1} .util-geo{color:#93A6BC} .util-contact{display:flex;gap:var(--s3)} .utility a{text-decoration:none;transition:color var(--dur)} .utility a:hover{color:var(--gold)} @media(max-width:1180px){.util-geo{display:none}} @media(max-width:900px){.utility{display:none}} /* Mega menu (desktop dropdown) */ .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); 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