@import url('https://fonts.googleapis.com/css2?family=DM+Sans:wght@400;500;600;700&family=Libre+Baskerville:wght@400;700&display=swap');
:root{--navy:#102c50;--blue:#265780;--ink:#26364a;--muted:#637082;--line:#dce3eb;--pale:#f3f6fa}*{box-sizing:border-box}body{margin:0;color:var(--ink);font:16px/1.7 'DM Sans',Arial,sans-serif}a{color:inherit}header{max-width:1240px;margin:auto;padding:25px 48px;display:flex;align-items:center;justify-content:space-between;gap:32px}.brand{text-decoration:none;color:var(--navy);display:flex;align-items:center;gap:14px}.brand strong{font-size:34px;line-height:1;letter-spacing:-2px}.brand span{font-size:12px;letter-spacing:2px;line-height:1.4}.brand img{width:220px;height:62px;object-fit:contain;object-position:left}nav{display:flex;gap:30px}nav a{text-decoration:none;font-size:14px;padding:8px 0;border-bottom:2px solid transparent}nav a.active{border-color:var(--navy);color:var(--navy)}.wrap{max-width:1144px;margin:auto;padding:0 32px}.hero{background:var(--navy);color:white;padding:80px 0 70px}.hero .wrap{display:grid;grid-template-columns:1.5fr 1fr;gap:80px;align-items:end}.eyebrow{text-transform:uppercase;letter-spacing:2.5px;font-size:12px;font-weight:700;margin:0 0 22px;color:#97b9d6}h1,h2,h3{color:var(--navy);line-height:1.2}h1{font-family:'Libre Baskerville',Georgia,serif;font-weight:400;font-size:clamp(36px,4.1vw,56px);letter-spacing:-1.4px;margin:0 0 25px}.hero h1{color:white}.hero p{max-width:620px;color:#d3dfec;font-size:18px}.button{display:inline-block;background:white;color:var(--navy);padding:12px 24px;text-decoration:none;font-weight:600;font-size:14px;margin-top:17px}.button.dark{background:var(--navy);color:white}.hero-note{border-left:1px solid #55718f;padding:14px 0 14px 30px}.hero-note b{font-family:'Libre Baskerville',Georgia,serif;font-size:62px;font-weight:400;line-height:1.1}.hero-note p{font-size:15px;max-width:240px}.section{padding:78px 0}.section.pale{background:var(--pale)}.section-heading{display:grid;grid-template-columns:1fr 1fr;gap:80px;margin-bottom:38px}.section-heading h2,h2{font-family:'Libre Baskerville',Georgia,serif;font-weight:400;font-size:34px;margin:0 0 20px}.section-heading p{margin:0;color:var(--muted)}.kicker{color:var(--blue);text-transform:uppercase;font-size:12px;font-weight:700;letter-spacing:2px;margin:0 0 18px}.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.card{border-top:2px solid var(--navy);padding:24px 0 18px}.number{font-size:12px;letter-spacing:2px;color:var(--muted)}.card h3{font-size:21px;font-weight:500;margin:17px 0 12px}.card p{color:var(--muted);font-size:15px;margin:0}.text-link{display:inline-block;margin-top:18px;font-size:14px;font-weight:600;color:var(--navy);text-underline-offset:5px}.about{display:grid;grid-template-columns:1fr 1.2fr;gap:90px}.about p{margin-top:0;color:var(--muted)}.values{display:grid;grid-template-columns:1fr 1fr;gap:25px;margin-top:30px}.values h3{font-size:17px;margin:0 0 8px}.values p{font-size:14px}.closing{padding:40px 0;border-top:1px solid var(--line);display:flex;justify-content:space-between;align-items:center;gap:30px}.closing h2{font-size:27px;margin:0}.closing p{margin:8px 0;color:var(--muted)}footer{background:var(--navy);color:#c6d4e5;padding:38px 0;font-size:12px}footer .wrap{display:flex;justify-content:space-between;gap:30px}footer strong{font-size:13px;color:white;font-weight:500;letter-spacing:1px}.page-head{background:var(--pale);padding:65px 0 50px}.page-head p{max-width:650px;color:var(--muted);margin-bottom:0}.services{display:grid;grid-template-columns:240px 1fr;gap:70px}.side{position:sticky;top:25px;align-self:start}.side a{display:block;text-decoration:none;font-size:14px;padding:11px 0;border-bottom:1px solid var(--line);color:var(--muted)}.service{padding:0 0 38px;margin:0 0 38px;border-bottom:1px solid var(--line);scroll-margin-top:30px}.service h2{font-size:28px;margin:12px 0 15px}.service p{color:var(--muted)}.service ul{padding-left:20px}.service li{margin:7px 0}.resource{display:flex;justify-content:space-between;align-items:center;gap:30px;padding:29px 0;border-bottom:1px solid var(--line);text-decoration:none}.resource h3{font-size:23px;margin:0 0 6px}.resource p{margin:0;color:var(--muted)}.resource span{color:var(--blue);font-size:14px;white-space:nowrap}.resource:hover h3{text-decoration:underline;text-underline-offset:5px}.note{font-size:14px;color:var(--muted);margin-top:28px}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0)}@media(max-width:760px){header{padding:20px 22px;align-items:flex-start;flex-direction:column;gap:18px}nav{gap:24px;flex-wrap:wrap}.wrap{padding:0 24px}.hero{padding:55px 0}.hero .wrap{grid-template-columns:1fr;gap:30px}.hero-note{display:none}.section{padding:50px 0}.section-heading,.about{grid-template-columns:1fr;gap:20px}.cards{grid-template-columns:1fr}.values{grid-template-columns:1fr 1fr}.services{grid-template-columns:1fr;gap:35px}.side{position:static}.closing,footer .wrap{flex-direction:column;align-items:flex-start}.resource{align-items:flex-start;flex-direction:column;gap:10px}h1{font-size:37px}h2,.section-heading h2{font-size:29px}.page-head{padding:45px 0}}

.hero .wrap{grid-template-columns:1fr}.hero h1{max-width:850px}.hero-note{display:none}
/* Corporate directory layout */
header{max-width:1240px;padding:26px 34px;border-bottom:1px solid var(--line)}.corporate-layout{max-width:1240px;margin:0 auto;display:grid;grid-template-columns:250px minmax(0,1fr);min-height:640px}.directory{background:#f3f6fa;border-right:1px solid var(--line);padding:30px 22px}.directory-title{font-size:12px;letter-spacing:2px;text-transform:uppercase;color:var(--muted);margin:0 0 16px;font-weight:700}.directory nav{display:block}.directory nav a{display:block;font-size:14px;line-height:1.45;padding:13px 12px;border-bottom:1px solid var(--line);text-decoration:none}.directory nav a:hover,.directory nav a.selected{background:var(--navy);color:white}.corporate-layout main{min-width:0}.corporate-layout .wrap{padding:0 42px}.hero{padding:57px 0}.hero h1{font-size:44px}.hero p{font-size:17px}.hero .wrap{gap:0}.section{padding:48px 0}.section-heading{grid-template-columns:1fr;gap:12px;margin-bottom:22px}.section-heading h2{font-size:29px}.cards{grid-template-columns:repeat(2,1fr);gap:20px 30px}.cards .card:first-child{grid-column:1/-1;background:var(--pale);padding:24px}.about{grid-template-columns:1fr;gap:10px}.about h2 br{display:none}.about h2{font-size:29px}.page-head{padding:47px 0 35px;background:white;border-bottom:1px solid var(--line)}.page-head h1{font-size:38px}.service-body{max-width:820px}.service-body h2{font-family:'DM Sans',Arial,sans-serif;font-weight:500;font-size:25px;margin:0 0 12px}.service-body h2:not(:first-child){margin-top:32px}.service-body p{color:var(--muted)}.service-body ul{padding-left:22px}.service-body li{padding:5px 0}.service-end{margin-top:40px;border-top:1px solid var(--line);padding-top:16px}.service-end p{margin:0}.service-end .text-link{margin-top:4px}.closing{display:block}.closing h2{font-size:26px}.resource h3{font-size:22px}@media(max-width:900px){header nav{gap:20px}.corporate-layout{grid-template-columns:220px minmax(0,1fr)}.corporate-layout .wrap{padding:0 28px}.hero h1{font-size:36px}.cards{grid-template-columns:1fr}.cards .card:first-child{grid-column:auto}}@media(max-width:650px){header{padding:20px 24px}.corporate-layout{display:block}.directory{padding:18px 24px;border-right:0;border-bottom:1px solid var(--line)}.directory-title{margin-bottom:8px}.directory nav{display:grid;grid-template-columns:1fr 1fr;gap:0 10px}.directory nav a{font-size:13px;padding:10px 8px}.corporate-layout .wrap{padding:0 24px}.page-head h1{font-size:32px}.hero h1{font-size:35px}.hero{padding:38px 0}.section{padding:36px 0}}
/* Photo-led home and more compact type */
.cbd-banner{margin:0;background:#eef3f8}.cbd-banner img{display:block;width:100%;height:330px;object-fit:cover;object-position:center 43%}.cbd-banner figcaption{padding:7px 18px;color:var(--muted);font-size:12px;line-height:1.5}.cbd-banner figcaption a{text-underline-offset:2px}.hero{padding:36px 0}.hero h1{font-size:36px;letter-spacing:-.8px}.hero p{font-size:16px}.page-head h1{font-size:32px;letter-spacing:-.6px}.section-heading h2,.about h2{font-size:26px}.card h3{font-size:19px}.service-body h2{font-size:23px}.service-body h3{font-size:18px;font-weight:600;margin:27px 0 9px}.service-body p{font-size:16px;line-height:1.75}.service-body h2:not(:first-child){margin-top:34px}.directory nav a{font-size:14px}.section{padding:40px 0}@media(max-width:650px){.cbd-banner img{height:230px}.cbd-banner figcaption{font-size:12px;padding:7px 12px}.hero h1{font-size:30px}.page-head h1{font-size:28px}.service-body h2{font-size:22px}.directory nav a{font-size:14px}.hero{padding:30px 0}}
/* Bright blue and white corporate theme */
:root{--navy:#176cad;--blue:#087bc1;--ink:#304457;--muted:#5b7082;--line:#d7e9f5;--pale:#eff8ff}body{background:#fff}.directory{background:#f0f9ff;border-color:#d7e9f5}.directory nav a.selected,.directory nav a:hover{background:#1679bc}.hero{background:#eaf7ff;color:#254c69}.hero h1{color:#1569a6}.hero p{color:#41657d}.hero .eyebrow{color:#1379b2}.hero .button{background:#0879bc;color:white}.button.dark{background:#0879bc}.section.pale{background:#f0faff}footer{background:#e9f6ff;color:#4d6d83;border-top:1px solid #d5e9f6}footer strong{color:#176cad}.home-image{position:relative;background:#ddf1fc}.home-image>img{display:block;width:100%;height:500px;object-fit:cover;object-position:center 48%}.free-tools{position:absolute;right:22px;bottom:22px;width:288px;background:rgba(255,255,255,.97);padding:17px 19px;box-shadow:0 8px 30px #205d8428;border-top:4px solid #159bdb;border-radius:5px}.tool-kicker{font-size:12px;font-weight:700;letter-spacing:1.5px;color:#237fae;margin:0 0 9px}.free-tools>a{display:block;text-decoration:none;padding:11px 0;border-bottom:1px solid #dceef8}.free-tools strong{display:block;font-size:18px;color:#146ca8;line-height:1.3;margin:5px 0}.free-tools a>span:last-child{display:block;font-size:12px;line-height:1.45;color:#58768b}.free-badge{display:inline-block;background:#d7f5ff;color:#076b92;font-size:12px;font-weight:700;letter-spacing:1px;padding:2px 9px;border-radius:3px}.free-tools>a:hover strong{text-decoration:underline}.free-tools>a:focus-visible{outline:3px solid #147db9;outline-offset:3px}.tool-note{font-size:12px;line-height:1.4;color:#607c8d;margin:10px 0 0}.inner-banner{height:145px;overflow:hidden;background:#e1f4ff}.inner-banner img{width:100%;height:100%;object-fit:cover;object-position:center 57%;display:block}.photo-credit{max-width:1144px;margin:18px auto 0;padding:0 32px;font-size:12px;line-height:1.5;color:#678398}.photo-credit a{color:inherit}@media(max-width:900px){.home-image>img{height:430px}.free-tools{width:255px;right:16px;bottom:16px;padding:12px 15px}.free-tools strong{font-size:17px}}@media(max-width:650px){.home-image>img{height:310px;object-position:center 45%}.free-tools{position:static;width:auto;margin:0;padding:20px 24px;box-shadow:none;border-radius:0;display:grid;grid-template-columns:1fr 1fr;gap:0 18px}.tool-kicker,.tool-note{grid-column:1/-1}.free-tools strong{font-size:17px}.inner-banner{height:110px}.photo-credit{padding:0 24px}}
.section-jump{display:flex;gap:10px;flex-wrap:wrap;margin-bottom:35px}.section-jump a{padding:9px 14px;background:#e6f5ff;color:#146ca8;border:1px solid #cce7f8;font-size:14px;text-decoration:none}.section-jump a:hover{background:#d2efff}.incorporation-section{scroll-margin-top:25px;border-bottom:1px solid var(--line);padding:0 0 32px;margin:0 0 34px}.incorporation-section .kicker{margin:0 0 12px}.official-references{background:var(--pale);padding:15px 20px}.official-references p{font-size:13px;margin:5px 0}.section-jump{display:flex}

.sidebar-tools{border-top:1px solid #c9e3f3;margin-top:18px;padding-top:18px}.sidebar-tools a{display:block;background:#fff;border:1px solid #bfdeef;border-radius:4px;padding:12px;margin-top:10px;color:#0877b7;font-size:14px;font-weight:600;line-height:1.45;text-decoration:none}.sidebar-tools a:hover{background:#e1f4ff}.sidebar-tools a:focus-visible{outline:3px solid #147db9;outline-offset:2px}

.home-image>img{height:auto;object-fit:contain}@media(max-width:900px){.home-image>img{height:auto}}@media(max-width:650px){.home-image>img{height:auto}}

.incorporation-banner img{object-position:center 62%}

.secretarial-banner img{object-position:center 49%}

.accounting-banner img{object-position:center 47%}

.tax-banner img{object-position:center 34%}

.inner-layout{max-width:1320px}.inner-banner{height:180px}.accounting-banner img{object-position:center 50%}@media(max-width:650px){.inner-banner{height:135px}}

.tax-banner img{object-position:center 50%}

.consulting-banner{background:#fff}.consulting-banner img{object-fit:contain;object-position:center}

.workpass-banner img{object-position:center 38%}

.workpass-banner{background:#fff}.workpass-banner img{object-fit:contain;object-position:center}

.auditing-banner img{object-position:center 38%}

.links-banner img{object-position:center 50%}

.contact-details{display:flex;flex-wrap:wrap;gap:6px 18px;margin-top:14px;line-height:1.7}.contact-details span{font-weight:600}.contact-details a{overflow-wrap:anywhere}

.language-switch{display:flex;gap:4px;flex-shrink:0;margin-left:18px;padding:4px;background:#eaf5fc;border-radius:8px;align-items:center}.language-switch a{padding:6px 10px;font-size:13px;line-height:1.4;color:#176ba7;text-decoration:none;border-radius:5px;white-space:nowrap}.language-switch a[aria-current]{background:#167bb9;color:#fff}.language-switch a:hover{background:#d2eaf8;color:#124d74}.language-switch a:focus-visible{outline:2px solid #126ba2;outline-offset:2px}html[lang="zh-Hans"] body{font-family:Arial,"Microsoft YaHei","PingFang SC","Noto Sans CJK SC",sans-serif}html[lang="zh-Hans"] .service-body p,html[lang="zh-Hans"] .service-body li{line-height:1.9}html[lang="zh-Hans"] h1{line-height:1.3} @media(max-width:800px){header{flex-wrap:wrap}.language-switch{margin-left:auto}} @media(max-width:480px){.language-switch a{font-size:12px;padding:6px 8px}.language-switch{margin-left:0}}