/* M.A.C.G — Metwaly Auditors & Consultants Group
   Palette and structure taken from the firm's mark: ledger grid, black, one red line. */

:root{
  --paper:#ffffff;
  --wash:#f3f5f6;
  --wash-2:#e9edef;
  --ink:#121416;
  --ink-soft:#3c4347;
  --muted:#616a6f;
  --rule:#d8dee1;
  --red:#e20613;
  --red-deep:#a8040e;
  --grid:rgba(18,20,22,.055);

  --serif:"IBM Plex Serif",Georgia,"Times New Roman",serif;
  --sans:"IBM Plex Sans","Helvetica Neue",Arial,sans-serif;
  --arabic:"IBM Plex Sans Arabic","Noto Sans Arabic",Tahoma,sans-serif;

  --measure:68ch;
  --gut:clamp(20px,5vw,64px);
  --step:clamp(48px,7vw,104px);
}

:root:not([data-theme="light"]){
  @media (prefers-color-scheme:dark){
    --paper:#101315;
    --wash:#171b1e;
    --wash-2:#1e2327;
    --ink:#eef1f2;
    --ink-soft:#c3cace;
    --muted:#98a2a7;
    --rule:#2a3136;
    --red:#ff4d58;
    --red-deep:#ff7d85;
    --grid:rgba(238,241,242,.06);
  }
}
:root[data-theme="dark"]{
  --paper:#101315; --wash:#171b1e; --wash-2:#1e2327;
  --ink:#eef1f2; --ink-soft:#c3cace; --muted:#98a2a7;
  --rule:#2a3136; --red:#ff4d58; --red-deep:#ff7d85;
  --grid:rgba(238,241,242,.06);
}

*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{
  margin:0;background:var(--paper);color:var(--ink);
  font-family:var(--sans);font-size:17px;line-height:1.65;
  font-feature-settings:"kern" 1;
  -webkit-font-smoothing:antialiased;
}
html[lang="ar"] body{font-family:var(--arabic);line-height:1.9;font-size:17.5px}
img{max-width:100%;height:auto;display:block}
a{color:inherit}
h1,h2,h3,h4{font-family:var(--serif);font-weight:600;line-height:1.14;margin:0;letter-spacing:-.012em}
html[lang="ar"] h1,html[lang="ar"] h2,html[lang="ar"] h3,html[lang="ar"] h4{
  font-family:var(--arabic);font-weight:600;line-height:1.45;letter-spacing:0}
h1{font-size:clamp(2.1rem,5.2vw,3.5rem)}
h2{font-size:clamp(1.55rem,3.2vw,2.3rem)}
h3{font-size:clamp(1.12rem,2vw,1.4rem)}
p{margin:0 0 1.05em;max-width:var(--measure)}
ul{margin:0 0 1em;padding-inline-start:1.1em}
.wrap{max-width:1180px;margin-inline:auto;padding-inline:var(--gut)}
.narrow{max-width:860px}
.lede{font-size:clamp(1.08rem,1.7vw,1.32rem);line-height:1.55;color:var(--ink-soft)}
html[lang="ar"] .lede{line-height:1.8}
.tel{direction:ltr;unicode-bidi:isolate;display:inline-block}

/* skip link */
.skip{position:absolute;inset-inline-start:-9999px;top:0;background:var(--ink);color:var(--paper);padding:.6rem 1rem;z-index:99}
.skip:focus{inset-inline-start:0}
:focus-visible{outline:2px solid var(--red);outline-offset:3px}

/* ───────── header ───────── */
.masthead{position:sticky;top:0;z-index:40;background:color-mix(in srgb,var(--paper) 92%,transparent);
  backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid var(--rule)}
.masthead-in{display:flex;align-items:center;gap:1.4rem;min-height:74px}
.brand{display:flex;align-items:center;gap:11px;direction:ltr;text-decoration:none;flex:0 0 auto;padding-block:10px}
.brand .mk{height:42px;width:auto}
.brand .wm{height:34px;width:auto}
.brand .dk{display:none}
:root:not([data-theme="light"]){
  @media (prefers-color-scheme:dark){ .brand .lt{display:none} .brand .dk{display:block} }
}
:root[data-theme="dark"] .brand .lt{display:none}
:root[data-theme="dark"] .brand .dk{display:block}
.foot-brand{display:flex;align-items:center;gap:13px;direction:ltr;margin-bottom:1.2rem}
.foot-brand img:first-child{height:50px;width:auto}
.foot-brand img:last-child{height:40px;width:auto}
nav.main{margin-inline-start:auto;display:flex;align-items:center;gap:clamp(.7rem,1.6vw,1.6rem)}
nav.main a{text-decoration:none;font-size:.95rem;color:var(--ink-soft);padding:.4rem 0;border-bottom:2px solid transparent}
nav.main a:hover{color:var(--ink)}
nav.main a[aria-current]{color:var(--ink);border-bottom-color:var(--red)}
.has-sub{position:relative}
.has-sub>button{font:inherit;font-size:.95rem;color:var(--ink-soft);background:none;border:0;cursor:pointer;
  padding:.4rem 0;border-bottom:2px solid transparent;display:inline-flex;align-items:center;gap:.35rem}
.has-sub>button:hover{color:var(--ink)}
.has-sub>button[aria-expanded="true"]{color:var(--ink)}
.sub{position:absolute;inset-inline-start:-14px;top:100%;background:var(--paper);border:1px solid var(--rule);
  min-width:200px;padding:.4rem;display:none;box-shadow:0 14px 34px rgba(0,0,0,.09)}
.sub a{display:block;padding:.5rem .7rem;font-size:.93rem;border:0}
.sub a:hover{background:var(--wash)}
.has-sub[data-open="true"] .sub{display:block}
.lang{font-size:.88rem;text-decoration:none;border:1px solid var(--rule);padding:.32rem .66rem;color:var(--ink-soft)}
.lang:hover{border-color:var(--ink);color:var(--ink)}
.menu-btn{display:none;margin-inline-start:auto;background:none;border:1px solid var(--rule);
  padding:.45rem .7rem;font:inherit;font-size:.9rem;color:var(--ink);cursor:pointer}

/* ───────── hero with the ledger grid ───────── */
.hero{position:relative;overflow:hidden;border-bottom:1px solid var(--rule)}
.hero::before{content:"";position:absolute;inset:0;
  background-image:linear-gradient(var(--grid) 1px,transparent 1px),linear-gradient(90deg,var(--grid) 1px,transparent 1px);
  background-size:46px 46px;mask-image:linear-gradient(180deg,#000 0%,#000 62%,transparent 100%)}
.hero-in{position:relative;padding-block:clamp(56px,9vw,120px) clamp(44px,6vw,80px)}
.hero h1{max-width:19ch;text-wrap:balance}
.hero .lede{max-width:60ch;margin-top:1.4rem}
.rise{position:absolute;inset-block-end:-1px;inset-inline-end:0;width:min(52%,620px);height:min(62%,260px);pointer-events:none}
html[dir="rtl"] .rise{transform:scaleX(-1)}
.rise path{fill:none;stroke:var(--red);stroke-width:3;vector-effect:non-scaling-stroke;
  stroke-linecap:butt;stroke-linejoin:miter}
@media (prefers-reduced-motion:no-preference){
  .rise path.draw{stroke-dasharray:1400;stroke-dashoffset:1400;animation:draw 1.6s cubic-bezier(.22,.7,.3,1) .3s forwards}
}
@keyframes draw{to{stroke-dashoffset:0}}

.actions{display:flex;flex-wrap:wrap;gap:.8rem;margin-top:2rem}
.btn{display:inline-block;text-decoration:none;font-size:.97rem;padding:.78rem 1.3rem;border:1px solid var(--ink);
  background:var(--ink);color:var(--paper)}
.btn:hover{background:var(--red-deep);border-color:var(--red-deep)}
.btn.ghost{background:none;color:var(--ink)}
.btn.ghost:hover{background:var(--ink);color:var(--paper)}

/* ───────── credentials band ───────── */
.creds{background:var(--wash);border-bottom:1px solid var(--rule)}
.creds-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:0;padding-block:clamp(28px,3.4vw,44px)}
.creds-grid div{padding-inline:clamp(14px,2vw,28px);border-inline-start:1px solid var(--rule)}
.creds-grid div:first-child{border-inline-start:0;padding-inline-start:0}
.creds b{display:block;font-family:var(--serif);font-size:1.18rem;font-weight:600;margin-bottom:.3rem}
html[lang="ar"] .creds b{font-family:var(--arabic)}
.creds span{font-size:.92rem;color:var(--muted);line-height:1.5;display:block}
.regline{font-size:.8rem;color:var(--muted);padding-bottom:clamp(20px,2.4vw,30px);max-width:none;line-height:1.6}

/* ───────── sections ───────── */
section{padding-block:var(--step)}
section.tint{background:var(--wash)}
section.edge{border-top:1px solid var(--rule)}
.sec-head{margin-bottom:clamp(26px,3.4vw,44px)}
.sec-head h2{max-width:22ch}
.sec-head p{margin-top:.9rem;color:var(--ink-soft)}

.split{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:clamp(24px,3.6vw,56px)}
.three{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:clamp(24px,3vw,46px)}

/* practice list — hairline rows, no card kit */
.rows{border-top:1px solid var(--rule)}
.row{display:grid;grid-template-columns:minmax(210px,.42fr) 1fr;gap:clamp(12px,2.4vw,40px);
  padding-block:clamp(20px,2.6vw,30px);border-bottom:1px solid var(--rule)}
.row h3{font-size:1.18rem}
.row h3 a{text-decoration:none}
.row h3 a:hover{color:var(--red-deep)}
.row p{margin:0;color:var(--ink-soft)}
.row:hover{background:color-mix(in srgb,var(--wash) 55%,transparent)}

/* services detail */
.svc{border-top:1px solid var(--rule);padding-top:clamp(26px,3vw,40px);margin-top:clamp(34px,4.5vw,64px)}
.svc .intro{color:var(--ink-soft);max-width:62ch;font-size:1.04rem}
.defs{margin-top:1.6rem;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 clamp(26px,3.6vw,56px)}
.defs div{padding-block:.95rem;border-bottom:1px solid var(--rule)}
.defs dt,.defs b{font-weight:600;font-size:.99rem;display:block;margin-bottom:.18rem}
.defs span{color:var(--muted);font-size:.94rem;line-height:1.55;display:block}

/* sector index on the home page */
.sectors{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));
  gap:0 clamp(18px,2.6vw,40px);border-top:1px solid var(--rule)}
.sectors li{border-bottom:1px solid var(--rule);padding-block:.95rem}
.sectors a{text-decoration:none;font-size:1.02rem;display:block}
.sectors a:hover{color:var(--red-deep)}
.sectors span{display:block;font-size:.82rem;color:var(--muted);margin-top:.15rem}

/* team */
.team-group{display:grid;grid-template-columns:minmax(150px,.2fr) 1fr;gap:clamp(16px,2.6vw,44px);
  padding-block:clamp(30px,3.6vw,52px);border-top:1px solid var(--rule)}
.team-group:first-child{border-top:0;padding-top:0}
.people{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:clamp(20px,2.6vw,38px)}
.person{margin:0}
.person button.ph{display:block;width:100%;padding:0;border:0;background:none;cursor:pointer;text-align:start}
.person img,.person .noimg{aspect-ratio:1;width:100%;filter:saturate(.94)}
.person .noimg{background:var(--wash-2);display:grid;place-items:center;font-family:var(--serif);
  font-size:2.4rem;color:var(--muted);letter-spacing:.04em;
  background-image:linear-gradient(var(--grid) 1px,transparent 1px),linear-gradient(90deg,var(--grid) 1px,transparent 1px);
  background-size:34px 34px}
.person h3{font-size:1.07rem;margin-top:.85rem}
.person .role{font-size:.88rem;color:var(--red-deep);margin:.18rem 0 .5rem}
.person .sum{font-size:.93rem;color:var(--muted);margin:0;display:-webkit-box;-webkit-line-clamp:4;
  -webkit-box-orient:vertical;overflow:hidden}
.person .more{margin-top:.5rem;background:none;border:0;padding:0;font:inherit;font-size:.88rem;
  color:var(--ink);cursor:pointer;border-bottom:1px solid var(--red);line-height:1.2}
.group-h{font-family:var(--serif);font-size:1.12rem;letter-spacing:.01em;margin:0;line-height:1.3;
  position:sticky;top:96px;align-self:start}
html[lang="ar"] .group-h{font-family:var(--arabic)}

dialog.bio{border:1px solid var(--rule);background:var(--paper);color:var(--ink);max-width:620px;width:calc(100% - 2rem);
  padding:0;box-shadow:0 30px 80px rgba(0,0,0,.28)}
dialog.bio::backdrop{background:rgba(10,12,13,.55)}
.bio-in{padding:clamp(22px,3.4vw,38px)}
.bio-in img{width:92px;height:92px;object-fit:cover;margin-bottom:1rem}
.bio-in h3{font-size:1.5rem}
.bio-in .role{color:var(--red-deep);font-size:.95rem;margin:.2rem 0 1.1rem}
.bio-in p{font-size:.98rem}
.bio-close{position:absolute;inset-inline-end:10px;top:8px;background:none;border:0;font-size:1.5rem;
  line-height:1;color:var(--muted);cursor:pointer;padding:.3rem .5rem}

/* industries + clients */
.sector{border-top:1px solid var(--rule);padding-block:clamp(24px,3vw,38px);display:grid;
  grid-template-columns:minmax(220px,.38fr) 1fr;gap:clamp(14px,2.6vw,44px)}
.sector p{color:var(--ink-soft)}
.names{font-size:.95rem;color:var(--muted);line-height:1.9;margin:0}
.names b{color:var(--ink);font-weight:500}
.clientgroup{border-top:1px solid var(--rule);padding-block:clamp(20px,2.4vw,30px)}
.clientgroup h3{font-size:1.05rem;margin-bottom:.6rem}
.clientlist{display:flex;flex-wrap:wrap;gap:.4rem .9rem;margin:0;padding:0;list-style:none}
.clientlist li{font-size:.96rem;color:var(--ink-soft)}
.clientlist li+li::before{content:"";display:inline-block;width:1px;height:.85em;background:var(--rule);
  margin-inline-end:.9rem;vertical-align:-.08em}

/* forms */
form.enq{margin-top:1.6rem;max-width:720px}
.field{margin-bottom:1rem}
.field label{display:block;font-size:.88rem;color:var(--ink-soft);margin-bottom:.32rem}
.field input,.field select,.field textarea{width:100%;font:inherit;font-size:.97rem;padding:.68rem .75rem;
  background:var(--paper);color:var(--ink);border:1px solid var(--rule);border-radius:0}
.field textarea{min-height:140px;resize:vertical}
.field input:focus,.field select:focus,.field textarea:focus{border-color:var(--ink);outline:none;box-shadow:0 0 0 2px color-mix(in srgb,var(--red) 22%,transparent)}
.pair{display:grid;grid-template-columns:1fr 1fr;gap:0 1rem}
.formnote{font-size:.88rem;color:var(--muted)}
button.btn{font:inherit;cursor:pointer}

/* contact cards */
.offices{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:clamp(22px,3vw,48px);margin-top:1.4rem}
.office{border-top:2px solid var(--ink);padding-top:1rem}
.office h3{font-size:1.15rem;margin-bottom:.5rem}
.office p{color:var(--ink-soft);margin-bottom:.5rem}
.office .ar{color:var(--muted);font-family:var(--arabic);direction:rtl}
html[dir="ltr"] .office .ar{text-align:left}
fieldset.checks{border:0;padding:0;margin:0 0 1rem}
fieldset.checks legend{font-size:.88rem;color:var(--ink-soft);margin-bottom:.4rem;padding:0}
.check{display:flex;align-items:center;gap:.5rem;font-size:.95rem;padding:.22rem 0;cursor:pointer}
.check input{width:16px;height:16px;accent-color:var(--red-deep);flex:0 0 auto}
.big-contact{font-family:var(--serif);font-size:clamp(1.3rem,2.6vw,1.9rem);text-decoration:none;display:inline-block;margin-inline-end:1.6rem}
html[lang="ar"] .big-contact{font-family:var(--arabic)}
.big-contact:hover{color:var(--red-deep)}

/* insights + careers */
.note{border-inline-start:2px solid var(--red);padding-inline-start:1rem;color:var(--ink-soft);max-width:62ch}
.disciplines{border-top:1px solid var(--rule)}
.disc{display:grid;grid-template-columns:minmax(200px,.36fr) 1fr;gap:clamp(12px,2.4vw,40px);
  padding-block:1.1rem;border-bottom:1px solid var(--rule)}
.disc b{font-weight:600}
.disc span{color:var(--muted);font-size:.96rem}
.planned{list-style:none;padding:0;margin:1.4rem 0 0}
.planned li{border-top:1px solid var(--rule);padding-block:1.1rem;max-width:var(--measure)}
.planned h3{font-size:1.1rem}
.planned span{display:block;color:var(--muted);font-size:.92rem;margin-top:.3rem}

/* footer */
footer{background:var(--ink);color:#e8ecee;padding-block:clamp(44px,5.4vw,72px) 1.6rem;margin-top:0}
:root[data-theme="dark"] footer,:root:not([data-theme="light"]) footer{border-top:1px solid var(--rule)}
footer a{color:#e8ecee}
.foot-grid{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:clamp(26px,3.4vw,56px)}
footer img.mark{height:44px;margin-bottom:1.1rem}
footer h4{font-family:var(--serif);font-size:.96rem;margin-bottom:.8rem;color:#fff}
html[lang="ar"] footer h4{font-family:var(--arabic)}
footer ul{list-style:none;padding:0;margin:0}
footer li{margin-bottom:.45rem;font-size:.93rem}
footer li a{text-decoration:none}
footer li a:hover{text-decoration:underline;text-underline-offset:3px}
footer p{font-size:.93rem;color:#b9c2c6;max-width:38ch}
.foot-reg{margin-top:clamp(30px,3.6vw,52px);padding-top:1.2rem;border-top:1px solid rgba(255,255,255,.16);
  font-size:.78rem;color:#9aa5aa;line-height:1.7;max-width:none}
.foot-end{display:flex;flex-wrap:wrap;gap:.6rem 1.4rem;justify-content:space-between;margin-top:1rem;
  font-size:.78rem;color:#8e989d}

@media(max-width:980px){
  .creds-grid{grid-template-columns:repeat(2,1fr);gap:1.4rem 0}
  .creds-grid div:nth-child(3){border-inline-start:0;padding-inline-start:0}
  .people{grid-template-columns:repeat(2,minmax(0,1fr))}
  .sectors{grid-template-columns:repeat(2,minmax(0,1fr))}
  .team-group{grid-template-columns:1fr;gap:1.2rem}
  .group-h{position:static;padding-bottom:.4rem;border-bottom:1px solid var(--ink)}
  .foot-grid{grid-template-columns:1fr 1fr}
  .defs{grid-template-columns:1fr}
}
@media(max-width:760px){
  body{font-size:16.5px}
  .menu-btn{display:block}
  nav.main{position:fixed;inset:74px 0 auto 0;background:var(--paper);border-bottom:1px solid var(--rule);
    flex-direction:column;align-items:stretch;gap:0;padding:.4rem var(--gut) 1rem;display:none}
  nav.main[data-open="true"]{display:flex}
  nav.main a,.has-sub>button{padding:.7rem 0;border-bottom:1px solid var(--rule);width:100%}
  nav.main a[aria-current]{border-bottom-color:var(--rule);color:var(--red-deep)}
  .sub{position:static;border:0;box-shadow:none;padding:0 0 .4rem .9rem;display:block}
  .sub a{border-bottom:0;padding:.45rem 0}
  .lang{align-self:flex-start;margin-top:.8rem}
  .split,.three,.row,.sector,.disc,.offices,.pair,.sectors{grid-template-columns:1fr}
  .people{grid-template-columns:repeat(2,minmax(0,1fr));gap:22px}
  .rise{width:100%;height:84px}
  .hero-in{padding-bottom:104px}
  .foot-grid{grid-template-columns:1fr}
}

/* ───────── article ───────── */
.article{max-width:760px;margin-inline:auto}
.article .kicker{font-size:.85rem;color:var(--red-deep);margin-bottom:.9rem}
.article h1{font-size:clamp(1.9rem,4vw,2.9rem);max-width:20ch}
.article .standfirst{font-size:clamp(1.05rem,1.6vw,1.26rem);line-height:1.55;color:var(--ink-soft);margin-top:1.1rem}
html[lang="ar"] .article .standfirst{line-height:1.85}
.article .meta{margin-top:1.5rem;padding-top:1rem;border-top:1px solid var(--rule);font-size:.88rem;color:var(--muted)}
.article .meta a{color:var(--ink)}
.article-body{margin-top:clamp(28px,3.4vw,44px)}
.article-body p{font-size:1.04rem;max-width:none}
.article figure{margin:clamp(26px,3.4vw,42px) 0}
.article figure img{width:100%}
.article figcaption{font-size:.85rem;color:var(--muted);margin-top:.6rem;line-height:1.5}
.gallery{display:grid;grid-template-columns:1fr 1fr;gap:clamp(14px,2vw,22px);margin:clamp(26px,3.4vw,42px) 0}
.gallery figure{margin:0}
.gallery img{aspect-ratio:16/9;object-fit:cover}
.article-foot{margin-top:clamp(32px,4vw,52px);padding-top:1.4rem;border-top:1px solid var(--rule)}
.backlink{display:inline-block;font-size:.9rem;text-decoration:none;border-bottom:1px solid var(--red);margin-bottom:1.6rem}

/* published item on the insights listing */
.piece{display:grid;grid-template-columns:minmax(0,.9fr) 1fr;gap:clamp(18px,2.6vw,38px);
  align-items:start;border-top:1px solid var(--rule);padding-block:clamp(22px,2.8vw,34px)}
.piece img{width:100%;aspect-ratio:16/9;object-fit:cover}
.piece h3{font-size:1.25rem}
.piece h3 a{text-decoration:none}
.piece h3 a:hover{color:var(--red-deep)}
.piece .kicker{font-size:.82rem;color:var(--red-deep);margin-bottom:.4rem}
.piece p{color:var(--ink-soft);margin:.6rem 0 0;font-size:.98rem}
@media(max-width:760px){.gallery,.piece{grid-template-columns:1fr}}