/* Roshi CPA PLLC */
:root{
  --bg:#FFFFFF; --bg-2:#F5F3EF; --ink:#0C1B22; --ink-2:#5A6A71; --ink-3:#8A979D;
  --accent:#B5622B; --accent-2:#8F4C20; --dark:#0C1B22;
  --max:1160px; --font:"Inter",system-ui,-apple-system,"Segoe UI",Helvetica,Arial,sans-serif;
  --r:16px; --ease:cubic-bezier(.2,.7,.2,1);
}
*{box-sizing:border-box}
[hidden]{display:none!important}
html{scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--font);font-size:16px;line-height:1.65;-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}
img{max-width:100%;height:auto;display:block}
body{overflow-x:hidden}
.wrap{width:100%}
a{color:inherit;text-decoration:none}
h1,h2,h3,h4{margin:0 0 .5em;font-weight:600;letter-spacing:-.03em;line-height:1.08;text-wrap:balance}
h1{font-size:clamp(2.6rem,5.6vw,4.4rem);letter-spacing:-.035em}
h2{font-size:clamp(1.9rem,3.6vw,2.9rem)}
h3{font-size:1.15rem;line-height:1.35;letter-spacing:-.015em}
h4{font-size:.85rem;letter-spacing:.02em;color:var(--ink-2);font-weight:500}
p{margin:0 0 1em}
.wrap{max-width:var(--max);margin:0 auto;padding:0 24px}
.skip{position:absolute;left:-999px;top:0;background:var(--ink);color:#fff;padding:.5rem 1rem}
.skip:focus{left:1rem;top:1rem;z-index:99}
.muted{color:var(--ink-2)}

/* logo */
.brand{display:inline-flex;align-items:center;gap:.6rem;font-weight:600;font-size:1.05rem;letter-spacing:-.02em;white-space:nowrap}
.brand .mark{width:30px;height:30px;fill:currentColor;flex:none;transition:transform .3s var(--ease)}
.brand:hover .mark{transform:translateY(-1px)}
.brand .word span{font-weight:400;color:var(--ink-2);margin-left:.3rem}

/* header */
.header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.85);backdrop-filter:blur(12px);-webkit-backdrop-filter:blur(12px);transition:box-shadow .3s}
.header.scrolled{box-shadow:0 1px 0 rgba(12,27,34,.06),0 8px 24px -16px rgba(12,27,34,.15)}
.header .in{max-width:var(--max);margin:0 auto;padding:16px 24px;min-height:68px;display:flex;align-items:center;justify-content:space-between;gap:2rem}
.header.over{position:fixed;left:0;right:0;background:transparent;color:#fff;transition:background .3s,color .3s,box-shadow .3s}
.header.over.solid{background:rgba(255,255,255,.9);color:var(--ink)}
.header.over:not(.solid) .brand{color:#fff}
.header.over:not(.solid) .brand .word span{color:rgba(255,255,255,.7)}
.header.over:not(.solid) .nav a{color:rgba(255,255,255,.8)}
.header.over:not(.solid) .nav a:hover,.header.over:not(.solid) .nav a[aria-current="page"]{color:#fff}
.header.over:not(.solid) .btn.small{background:#fff;color:var(--ink);border-color:#fff}
.header.over:not(.solid) .burger span{background:#fff}
.nav{display:flex;align-items:center;gap:2rem;font-size:.95rem;font-weight:500}
.nav a{color:var(--ink-2);transition:color .2s}
.nav a:hover,.nav a[aria-current="page"]{color:var(--ink)}
.nav .btn.small{margin-left:.5rem}
.nav .btn.primary,.nav .btn.primary:hover{color:#fff}
.nav .btn.primary:hover{background:#1B2F38;border-color:#1B2F38}
.header.over:not(.solid) .nav .btn.small:hover{background:#F1EEE8;border-color:#F1EEE8;color:var(--ink)}
.burger{display:none;background:none;border:0;padding:.4rem;cursor:pointer;width:40px;height:40px;position:relative}
.burger span{position:absolute;left:9px;right:9px;height:2px;border-radius:2px;background:var(--ink);transition:transform .35s var(--ease),opacity .25s;top:50%}
.burger span:nth-child(1){transform:translateY(-6px)}
.burger span:nth-child(3){transform:translateY(6px)}
.burger[aria-expanded="true"] span:nth-child(1){transform:rotate(45deg)}
.burger[aria-expanded="true"] span:nth-child(2){opacity:0}
.burger[aria-expanded="true"] span:nth-child(3){transform:rotate(-45deg)}

/* buttons */
.btns{display:flex;gap:.75rem;flex-wrap:wrap;align-items:center}
.btn{display:inline-flex;align-items:center;gap:.5rem;padding:14px 22px;border-radius:10px;font-weight:500;font-size:.95rem;line-height:1;border:1px solid var(--ink);cursor:pointer;transition:background .2s,color .2s,border-color .2s,transform .2s var(--ease),box-shadow .2s}
.btn:hover{transform:translateY(-1px)}
.btn svg{width:15px;height:15px;transition:transform .3s var(--ease)}
.btn:hover svg{transform:translateX(3px)}
.btn.primary{background:var(--ink);border-color:var(--ink);color:#fff}
.btn.primary:hover{background:#1B2F38;border-color:#1B2F38;box-shadow:0 10px 24px -12px rgba(12,27,34,.5)}
.btn.ghost{background:transparent;color:var(--ink);border-color:rgba(12,27,34,.25)}
.btn.ghost:hover{border-color:var(--ink)}
.btn.white{background:#fff;color:var(--ink);border-color:#fff}
.btn.white:hover{background:#F1EEE8;border-color:#F1EEE8}
.btn.outline-white{background:transparent;color:#fff;border-color:rgba(255,255,255,.5)}
.btn.outline-white:hover{border-color:#fff;background:rgba(255,255,255,.08)}
.btn.small{padding:10px 16px;font-size:.9rem;border-radius:8px}
.link{display:inline-flex;align-items:center;gap:.4rem;font-weight:500;color:var(--accent);transition:color .2s}
.link svg{width:14px;height:14px;transition:transform .3s var(--ease)}
.link:hover{color:var(--accent-2)}
.link:hover svg{transform:translateX(3px)}

/* sections */
.section{padding:clamp(64px,8vw,112px) 0}
.section.light{background:var(--bg-2)}
.section.dark{background:var(--dark);color:#fff}
.section-head{display:grid;grid-template-columns:1fr 1fr;gap:2rem;align-items:end;margin-bottom:clamp(32px,4vw,56px)}
.section-head p{margin:0;color:var(--ink-2);font-size:1.05rem;max-width:48ch}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:clamp(2rem,6vw,80px);align-items:center}
.lead{font-size:clamp(1.05rem,1.4vw,1.2rem);color:var(--ink-2);max-width:56ch}
.photo{overflow:hidden;border-radius:var(--r)}
.photo img{width:100%;height:100%;object-fit:cover;aspect-ratio:4/3;transform:scale(1.02);transition:transform 1.2s var(--ease)}
.photo:hover img{transform:scale(1.06)}
.photo.tall img{aspect-ratio:5/6}

/* hero */
.hero{position:relative;isolation:isolate;min-height:min(88vh,880px);min-height:min(88svh,880px);display:grid;align-items:center;color:#fff;padding:140px 0 96px;overflow:hidden}
.hero img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;z-index:-2;transform:scale(1.06);transition:transform 2s var(--ease)}
.hero.in img{transform:scale(1)}
.hero::after{content:"";position:absolute;inset:0;z-index:-1;background:linear-gradient(90deg,rgba(12,27,34,.96) 0%,rgba(12,27,34,.9) 38%,rgba(12,27,34,.62) 68%,rgba(12,27,34,.45) 100%)}
.hero img{filter:saturate(.75)}
.hero h1{max-width:14ch;margin-bottom:.4em}
.hero .lead{color:rgba(255,255,255,.88);max-width:50ch;margin-bottom:2rem;font-size:clamp(1.05rem,1.4vw,1.2rem)}
.hero .tag{font-size:clamp(1.15rem,1.8vw,1.5rem);font-weight:500;letter-spacing:-.02em;margin:0 0 2rem}

/* service tiles */
.tiles{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.tile{background:#fff;border-radius:var(--r);padding:32px 28px;display:flex;flex-direction:column;gap:.6rem;transition:transform .35s var(--ease),box-shadow .35s}
.tile:hover{transform:translateY(-4px);box-shadow:0 24px 48px -28px rgba(12,27,34,.35)}
.tile .ic{width:44px;height:44px;border-radius:12px;background:var(--bg-2);display:flex;align-items:center;justify-content:center;color:var(--ink);margin-bottom:.6rem}
.tile .ic svg{width:22px;height:22px}
.tile h3{margin:0}
.tile p{margin:0;color:var(--ink-2);font-size:.95rem;flex:1}
.tile .link{margin-top:.6rem;font-size:.92rem}
.tile.cta{background:var(--ink);color:#fff;justify-content:center}
.tile.cta p{color:rgba(255,255,255,.75)}
.tile.cta .btn{align-self:flex-start;margin-top:.8rem}

/* points */
.points{display:grid;gap:1.3rem;margin-top:1.8rem}
.point{display:grid;grid-template-columns:28px 1fr;gap:.8rem;align-items:start}
.point svg{width:22px;height:22px;color:var(--accent);margin-top:2px}
.point strong{display:block;font-weight:600;letter-spacing:-.01em}
.point span{color:var(--ink-2);font-size:.95rem}

/* band */
.band{position:relative;isolation:isolate;color:#fff;overflow:hidden;padding:clamp(80px,10vw,140px) 0}
.band img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;z-index:-2}
.band::after{content:"";position:absolute;inset:0;background:rgba(12,27,34,.82);z-index:-1}
.band .wrap{display:grid;grid-template-columns:1.2fr 1fr;gap:3rem;align-items:center}
.band .lead{color:rgba(255,255,255,.78)}
.band .phone{font-size:clamp(1.6rem,3vw,2.4rem);font-weight:600;letter-spacing:-.03em;display:block;margin-bottom:.4rem}
.band .small{color:rgba(255,255,255,.65);font-size:.95rem}

/* page hero (inner pages) */
.page-hero{padding:clamp(56px,7vw,96px) 0 clamp(32px,4vw,56px)}
.page-hero .wrap{display:block}
.page-hero h1{margin-bottom:.35em}
.page-hero p{margin:0;color:var(--ink-2);font-size:clamp(1.05rem,1.5vw,1.25rem);max-width:56ch}

/* services page */
.svc-section{padding:clamp(56px,7vw,96px) 0}
.svc-section:nth-of-type(even){background:var(--bg-2)}
.svc-head{display:grid;grid-template-columns:1fr 1fr;gap:2rem;align-items:end;margin-bottom:40px}
.svc-head .photo{max-width:420px;justify-self:end}
.svc-head .photo img{aspect-ratio:16/10}
.svc-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}
.svc{background:#fff;border-radius:var(--r);padding:28px}
.light .svc,.svc-section:nth-of-type(even) .svc{background:#fff}
.svc-section:nth-of-type(odd) .svc{background:var(--bg-2)}
.svc h3{margin-bottom:.4rem}
.svc p{color:var(--ink-2);margin:0;font-size:.95rem}
.svc ul{columns:2;column-gap:1.5rem;padding-left:1.1rem;color:var(--ink-2);margin:.8rem 0 0;font-size:.93rem}
.svc ul li{margin:.15rem 0;break-inside:avoid}
.svc .types{margin:.9rem 0 0;font-weight:600;color:var(--ink);font-size:.93rem}
.svc .note{font-size:.88rem;color:var(--ink-3);margin-top:.9rem}
.svc.wide{grid-column:1/-1}

/* founder */
.founder{display:grid;grid-template-columns:.85fr 1.25fr;gap:clamp(2rem,6vw,80px);align-items:center}
.portrait{aspect-ratio:4/5;border-radius:var(--r);background:#E9E4DC;position:relative;overflow:hidden}
.portrait img{width:100%;height:100%;object-fit:cover}
.portrait .ph{position:absolute;inset:0;display:grid;place-items:center;color:var(--ink-3);font-size:.9rem}
.caption{margin-top:.9rem}
.caption strong{display:block;font-weight:600}
.caption span{color:var(--ink-2);font-size:.92rem}

/* contact */
.contact-grid{display:grid;grid-template-columns:1fr 1.15fr;gap:clamp(2rem,6vw,80px);align-items:start}
.contact-list{list-style:none;padding:0;margin:2rem 0 0;display:grid;gap:1.4rem}
.contact-list li{display:grid;grid-template-columns:44px 1fr;gap:1rem;align-items:start}
.contact-list .ic{width:44px;height:44px;border-radius:12px;background:var(--bg-2);display:flex;align-items:center;justify-content:center;color:var(--ink)}
.contact-list .ic svg{width:20px;height:20px}
.contact-list span{display:block;color:var(--ink-2);font-size:.88rem}
.contact-list b{font-weight:500;font-size:1.05rem}
.contact-list a:hover{color:var(--accent)}
form{display:grid;gap:1rem;background:#fff;padding:clamp(24px,3vw,40px);border-radius:var(--r);box-shadow:0 30px 60px -40px rgba(12,27,34,.3)}
.row{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
label{display:grid;gap:.4rem;font-size:.88rem;font-weight:500;color:var(--ink)}
input,textarea,select{font:inherit;color:var(--ink);padding:13px 14px;border:1px solid #E3DFD8;border-radius:10px;background:#fff;width:100%;transition:border-color .2s,box-shadow .2s}
input:focus,textarea:focus,select:focus{outline:none;border-color:var(--ink);box-shadow:0 0 0 3px rgba(12,27,34,.08)}
textarea{min-height:140px;resize:vertical}
.form-note{font-size:.85rem;color:var(--ink-3);margin:0}
.form-error{margin:0;font-size:.9rem;color:#B42318;background:#FEF3F2;padding:10px 12px;border-radius:8px}
.form-error a{text-decoration:underline}
input.invalid,textarea.invalid{border-color:#D92D20}
.btn.loading{opacity:.7;pointer-events:none}
.sent{background:#fff;padding:clamp(28px,4vw,48px);border-radius:var(--r);box-shadow:0 30px 60px -40px rgba(12,27,34,.3)}
.sent h2{margin-bottom:.4em}
.sent-ic{width:56px;height:56px;border-radius:50%;background:var(--ink);color:#fff;display:flex;align-items:center;justify-content:center;margin-bottom:1.2rem}
.sent-ic svg{width:26px;height:26px}
.sent .btn{margin-top:.5rem}

/* footer */
.footer{background:var(--bg-2);padding:clamp(56px,6vw,80px) 0 32px}
.footer .cols{display:grid;grid-template-columns:1.6fr repeat(3,minmax(0,1fr));gap:3rem 2.5rem}
.footer .brandcol{padding-right:2rem}
.footer h4{margin-bottom:1rem;color:var(--ink)}
.footer ul{list-style:none;padding:0;margin:0;display:grid;gap:.55rem}
.footer li,.footer p{color:var(--ink-2);font-size:.95rem;margin:0}
.footer a{transition:color .2s}
.footer a:hover{color:var(--ink)}
.footer .desc{margin-top:1rem;max-width:34ch}
.footer .legal{margin-top:clamp(40px,5vw,64px);display:flex;justify-content:space-between;flex-wrap:wrap;gap:.5rem;font-size:.85rem;color:var(--ink-3)}

/* motion */
.reveal{opacity:0;transform:translateY(18px);transition:opacity .6s var(--ease),transform .6s var(--ease)}
.reveal.in{opacity:1;transform:none}
.reveal.d1{transition-delay:.08s}.reveal.d2{transition-delay:.16s}.reveal.d3{transition-delay:.24s}.reveal.d4{transition-delay:.32s}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}.reveal{opacity:1;transform:none;transition:none}.hero img,.photo img{transition:none;transform:none}}

/* responsive */
@media (max-width:1100px){
  .tiles{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:960px){
  h1{font-size:clamp(2.3rem,7vw,3.6rem)}
  .footer .cols{grid-template-columns:repeat(3,minmax(0,1fr))}
  .footer .brandcol{grid-column:1/-1;padding-right:0}
  .footer .desc{max-width:44ch}
  .band .wrap{grid-template-columns:1fr;gap:2rem}
  .svc-head{grid-template-columns:1fr}
  .svc-head .photo{max-width:none;justify-self:stretch;margin-top:1.5rem}
  .svc-head .photo img{aspect-ratio:16/7}
}
@media (max-width:760px){
  body{font-size:15.5px}
  .section{padding:56px 0}
  .svc-section{padding:48px 0}
  .grid-2,.founder,.contact-grid,.section-head,.svc-grid{grid-template-columns:1fr;gap:1.5rem}
  .grid-2{gap:2rem}
  .section-head{margin-bottom:28px}
  .page-hero{padding:40px 0 24px}
  .tiles{grid-template-columns:1fr;gap:14px}
  .tile{padding:26px 22px}
  .hero{min-height:0;padding:120px 0 64px}
  .hero::after{background:linear-gradient(180deg,rgba(12,27,34,.9) 0%,rgba(12,27,34,.86) 100%)}
  .hero h1{max-width:none}
  .hero .tag{margin-bottom:1.5rem}
  .founder{gap:1.5rem}
  .portrait{max-width:340px}
  .photo img{aspect-ratio:16/11}
  .band{padding:64px 0}
  .band .phone{font-size:1.8rem}
  .svc{padding:22px}
  .svc ul{columns:1}
  .contact-list{margin-top:1.5rem;gap:1.1rem}
  form{padding:22px 18px;box-shadow:none}
  .row{grid-template-columns:1fr;gap:1rem}
  .footer{padding:48px 0 24px}
  .footer .cols{grid-template-columns:1fr 1fr;gap:2rem 1.5rem}
  .footer .brandcol{grid-column:1/-1}
  .footer .legal{flex-direction:column;gap:.3rem;margin-top:36px}
  /* nav */
  .nav{position:absolute;left:0;right:0;top:100%;background:#fff;color:var(--ink);flex-direction:column;align-items:stretch;gap:0;padding:0 24px;max-height:0;overflow:hidden;transition:max-height .45s var(--ease),padding .45s var(--ease);box-shadow:0 16px 32px -16px rgba(12,27,34,.2)}
  .nav.open{max-height:400px;padding:8px 24px 20px}
  .nav a{padding:14px 0;font-size:1.05rem;color:var(--ink)}
  .header.over:not(.solid) .nav a,.header.over:not(.solid) .nav a[aria-current="page"]{color:var(--ink)}
  .header.over:not(.solid) .nav .btn.small{background:var(--ink);color:#fff;border-color:var(--ink)}
  .nav .btn.small{margin:8px 0 0;justify-content:center;background:var(--ink);color:#fff;border-color:var(--ink);padding:14px}
  .burger{display:block}
}
@media (max-width:480px){
  .wrap{padding:0 18px}
  .header .in{padding:12px 18px;min-height:60px}
  .nav{padding:0 18px}
  .nav.open{padding:8px 18px 18px}
  h1{font-size:clamp(2rem,9.5vw,2.6rem)}
  h2{font-size:clamp(1.6rem,7vw,2rem)}
  .hero{padding:104px 0 56px}
  .hero .lead{font-size:1rem}
  .btns{flex-direction:column;align-items:stretch}
  .btn{justify-content:center;padding:15px 20px}
  .section-head p,.page-hero p{font-size:1rem}
  .tile{padding:22px 18px}
  .footer .cols{grid-template-columns:1fr}
  .band .phone{font-size:1.6rem}
}
@media (max-height:520px) and (orientation:landscape){
  .hero{min-height:0;padding:110px 0 56px}
}
@media (hover:none){
  .tile:hover,.btn:hover{transform:none}
  .photo:hover img{transform:scale(1.02)}
}