:root{--black:#111;--text:#292929;--gold:#b99227;--gold-light:#e8d494;--paper:#fff;--surface:#f4f5f6;--border:#d7d9dc;--header-height:86px}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;scroll-padding-top:var(--header-height)}
body{background:var(--paper);color:var(--text);font-family:Inter,"Segoe UI",Arial,sans-serif;line-height:1.6}
a{color:inherit}.skip-link{background:#fff;color:#111;left:1rem;padding:.75rem 1rem;position:fixed;top:-5rem;z-index:2000}.skip-link:focus{top:1rem}
.container,.section-content{margin-inline:auto;max-width:1180px;width:min(90%,1180px)}
.site-header{background:var(--black);border-bottom:2px solid var(--gold);min-height:var(--header-height);position:fixed;top:0;width:100%;z-index:1000}
.header-content{align-items:center;display:flex;justify-content:space-between;min-height:var(--header-height)}
.brand{display:block;height:70px;text-decoration:none;width:110px}.brand-logo{display:block;height:70px;overflow:hidden;position:relative;width:110px}.brand-logo img{height:auto;left:-48px;max-width:none;position:absolute;top:-24px;width:200px}
nav{display:flex;gap:clamp(1rem,3vw,2rem)}nav a{color:#fff;font-size:.94rem;text-decoration:none}nav a:hover,nav a:focus-visible{color:var(--gold-light)}.menu-toggle{align-items:center;background:transparent;border:1px solid #555;border-radius:4px;display:none;height:44px;justify-content:center;padding:0;position:relative;width:44px}.menu-toggle span{background:#fff;display:block;height:2px;left:10px;position:absolute;transition:transform .18s ease,opacity .18s ease,top .18s ease;width:22px}.menu-toggle span:nth-child(1){top:13px}.menu-toggle span:nth-child(2){top:20px}.menu-toggle span:nth-child(3){top:27px}.menu-toggle.active span:nth-child(1){top:20px;transform:rotate(45deg)}.menu-toggle.active span:nth-child(2){opacity:0}.menu-toggle.active span:nth-child(3){top:20px;transform:rotate(-45deg)}
.hero{align-items:center;background-image:linear-gradient(rgba(0,0,0,.76),rgba(0,0,0,.7)),url("hero-contabilidade.jpg");background-position:center;background-size:cover;color:#fff;display:flex;min-height:min(760px,92vh);padding:calc(var(--header-height) + 4rem) 5% 5rem}
.hero-text{margin-inline:auto;max-width:850px;text-align:center}.eyebrow{color:var(--gold);font-size:.78rem;font-weight:700;margin-bottom:.75rem;text-transform:uppercase}.hero h1{color:var(--gold-light);font-size:clamp(2.25rem,7vw,4.3rem);line-height:1.08;margin-bottom:1.25rem}.hero-text>p:not(.eyebrow){font-size:clamp(1rem,2.5vw,1.25rem);margin:0 auto 2rem;max-width:680px}
.hero-actions{display:flex;flex-wrap:wrap;gap:.75rem;justify-content:center}.btn,button{background:var(--gold);border:2px solid var(--gold);border-radius:4px;color:#111;cursor:pointer;display:inline-block;font:inherit;font-weight:700;padding:.8rem 1.5rem;text-decoration:none;transition:background 160ms ease,color 160ms ease}.btn-secondary{background:transparent;color:#fff}.btn:hover,.btn:focus-visible,button:hover,button:focus-visible{background:#111;color:#fff}.btn-secondary:hover,.btn-secondary:focus-visible{background:#fff;border-color:#fff;color:#111}
section:not(.hero):not(.numeros){padding-block:clamp(4.5rem,9vw,7rem)}section[id]{scroll-margin-top:var(--header-height)}h2{color:#111;font-size:clamp(1.8rem,4vw,2.6rem);line-height:1.2;margin-bottom:2.25rem}.sobre{max-width:850px;text-align:center}.sobre>p:last-child{font-size:1.05rem}
.servicos{background:var(--surface)}.servicos .eyebrow,.servicos h2{text-align:center}.cards{display:grid;gap:1.25rem;grid-template-columns:repeat(4,minmax(0,1fr))}.card{background:#fff;border-top:3px solid var(--gold);min-height:190px;padding:1.75rem}.card h3{color:#111;font-size:1.08rem;margin-bottom:.75rem}
.numeros{background:#111;color:#fff;display:grid;gap:2rem;grid-template-columns:repeat(3,1fr);padding:4rem 10%;text-align:center}.numeros strong,.numeros span{display:block}.numeros strong{color:var(--gold-light);font-size:clamp(2.2rem,5vw,3rem);line-height:1.2}
.contact-layout{align-items:start;display:grid;gap:clamp(2.5rem,7vw,6rem);grid-template-columns:minmax(0,.85fr) minmax(320px,1.15fr)}.contact-copy h2{margin-bottom:1rem}address{display:grid;font-style:normal;gap:.65rem;margin-top:1.75rem}address a{color:#6e5412;font-weight:600}
form{display:grid}label{color:#111;font-size:.9rem;font-weight:600;margin-bottom:.35rem}input,textarea{background:#fff;border:1px solid var(--border);border-radius:4px;color:#111;font:inherit;margin-bottom:1rem;padding:.8rem;width:100%}textarea{min-height:150px;resize:vertical}input:focus,textarea:focus{border-color:var(--gold);outline:3px solid rgba(185,146,39,.22)}form button{justify-self:start}footer{background:#111;color:#d6d6d6;font-size:.85rem;padding:1.5rem 5%;text-align:center}.accountant-access{color:#777;display:inline-block;font-size:.7rem;margin-top:.45rem;text-decoration:none}.accountant-access:hover,.accountant-access:focus-visible{color:#c7c7c7;text-decoration:underline}
@media(max-width:850px){:root{--header-height:86px}.header-content{flex-direction:row;justify-content:space-between;padding-block:.45rem}.menu-toggle{display:flex}nav{background:#111;border-bottom:2px solid var(--gold);display:none;gap:0;left:0;margin:0;padding:.4rem 5% .75rem;position:absolute;top:100%;width:100%}nav.is-open{display:grid}nav a{border-bottom:1px solid #2e2e2e;font-size:.9rem;padding:.8rem .2rem}nav a:last-child{border-bottom:0}.cards{grid-template-columns:repeat(2,minmax(0,1fr))}.contact-layout{grid-template-columns:1fr}}
@media(max-width:520px){.brand{height:62px;width:100px}.brand-logo{height:62px;width:100px}.brand-logo img{left:-43px;top:-22px;width:180px}.cards,.numeros{grid-template-columns:1fr}.card{min-height:0}.numeros{padding-block:3rem}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{transition-duration:.01ms!important}}