.chips-cpa-page{--cpa-bg-deep:#050b17;--cpa-bg-dark:#091326;--cpa-bg-card:#101d34;--cpa-bg-soft:#f3f7fb;--cpa-white:#fff;--cpa-text:#1b2a3a;--cpa-text-soft:#566779;--cpa-text-light:#d7e4f2;--cpa-blue:#1769c2;--cpa-blue-dark:#0d4e96;--cpa-cyan:#63e6ea;--cpa-cyan-soft:#b7fbff;--cpa-border:rgba(28,79,139,.18);--cpa-border-dark:rgba(125,178,240,.2);--cpa-shadow:0 20px 50px rgba(7,20,38,.12);--cpa-shadow-dark:0 24px 60px rgba(0,0,0,.3);background:var(--cpa-white);color:var(--cpa-text);font-family:Inter,Arial,sans-serif;overflow:hidden}.chips-cpa-page *,.chips-cpa-page :after,.chips-cpa-page :before{box-sizing:border-box}.chips-cpa-shell{margin:0 auto;width:min(1160px,92%)}.chips-cpa-section{padding:88px 0;position:relative}.chips-cpa-section-light{background:radial-gradient(circle at 15% 20%,rgba(23,105,194,.06),transparent 30%),var(--cpa-bg-soft)}.chips-cpa-section-dark{background:radial-gradient(circle at 15% 20%,rgba(73,202,229,.11),transparent 32%),radial-gradient(circle at 85% 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h2{font-size:clamp(2rem,3.8vw,3.4rem);font-weight:800;letter-spacing:-.035em;margin-bottom:20px}.chips-cpa-page h3{font-size:1.28rem;font-weight:760;letter-spacing:-.015em}.chips-cpa-page p{line-height:1.7}.chips-cpa-button-row{display:flex;flex-wrap:wrap;gap:14px;margin-top:30px}.chips-cpa-button,.chips-cpa-button-row-center{justify-content:center}.chips-cpa-button{align-items:center;border:1px solid transparent;border-radius:9px;display:inline-flex;font-size:.98rem;font-weight:750;line-height:1.2;min-height:52px;padding:14px 24px;text-align:center;text-decoration:none;transition:transform .18s ease,box-shadow .18s ease,border-color .18s ease,background-color .18s ease}.chips-cpa-button:hover{transform:translateY(-2px)}.chips-cpa-button-primary{background:linear-gradient(135deg,var(--cpa-cyan),#8bf5d8);box-shadow:0 14px 30px rgba(99,230,234,.19);color:#04101c}.chips-cpa-button-primary:hover{box-shadow:0 18px 34px rgba(99,230,234,.27)}.chips-cpa-button-secondary{background:hsla(0,0%,100%,.06);border-color:hsla(0,0%,100%,.35);color:var(--cpa-white)}.chips-cpa-button-secondary:hover{background:hsla(0,0%,100%,.11);border-color:hsla(0,0%,100%,.65)}.chips-cpa-hero{background:radial-gradient(circle at 18% 20%,rgba(26,124,214,.35),transparent 34%),radial-gradient(circle at 84% 16%,rgba(99,230,234,.18),transparent 27%),linear-gradient(145deg,#050a14,#081426 58%,#07101d);color:var(--cpa-white);padding:116px 0 92px;position:relative}.chips-cpa-hero:after{background:linear-gradient(90deg,transparent,rgba(99,230,234,.7),transparent);bottom:0;content:"";height:1px;left:0;position:absolute;right:0;width:100%}.chips-cpa-hero-grid{align-items:center;display:grid;gap:62px;grid-template-columns:minmax(0,1.28fr) minmax(330px,.72fr)}.chips-cpa-hero-lead{color:#dce8f5;font-size:clamp(1.08rem,1.7vw,1.27rem);margin-bottom:15px;max-width:760px}.chips-cpa-hero-support{color:#aebfd2;font-size:1.02rem;max-width:720px}.chips-cpa-hero-trust{display:flex;flex-wrap:wrap;gap:10px;margin-top:30px}.chips-cpa-hero-trust span{background:rgba(12,30,54,.68);border:1px solid rgba(139,193,242,.22);border-radius:999px;color:#cde0f3;font-size:.78rem;font-weight:650;padding:8px 12px}.chips-cpa-hero-panel{background:linear-gradient(145deg,rgba(104,208,242,.2),rgba(10,27,51,.6));border:1px solid 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h2{font-size:clamp(1.75rem,3vw,2.45rem);margin-bottom:26px}.chips-cpa-check-list{list-style:none;margin:0;padding:0}.chips-cpa-check-list li{border-top:1px solid rgba(129,172,218,.13);color:#d6e5f4;line-height:1.45;padding:13px 0 13px 32px;position:relative}.chips-cpa-check-list li:before{background:var(--cpa-cyan);border-radius:50%;color:#06121e;content:"✓";font-size:.7rem;font-weight:900;height:17px;left:0;line-height:17px;position:absolute;text-align:center;top:15px;width:17px}.chips-cpa-section-heading{margin-bottom:48px;max-width:800px}.chips-cpa-section-heading-center{margin-left:auto;margin-right:auto;text-align:center}.chips-cpa-section-heading-center .chips-cpa-eyebrow{justify-content:center}.chips-cpa-section-heading p{color:var(--cpa-text-soft);font-size:1.05rem}.chips-cpa-heading-on-dark p{color:#b9cadd}.chips-cpa-risk-grid{display:grid;gap:18px;grid-template-columns:repeat(4,minmax(0,1fr))}.chips-cpa-risk-card{background:hsla(0,0%,100%,.88);border:1px solid 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div{background:hsla(0,0%,100%,.035);border:1px solid rgba(127,178,224,.13);border-radius:10px;color:#d4e2ef;font-size:.9rem;line-height:1.42;padding:15px 15px 15px 38px;position:relative}.chips-cpa-compliance-list div:before{color:var(--cpa-cyan);content:"✓";font-weight:900;left:15px;position:absolute;top:15px}.chips-cpa-contrast-panel{align-items:center;background:var(--cpa-white);border:1px solid var(--cpa-border);border-radius:24px;box-shadow:var(--cpa-shadow);display:grid;gap:55px;grid-template-columns:1.1fr .9fr;padding:52px}.chips-cpa-contrast-copy p{color:var(--cpa-text-soft)}.chips-cpa-quote-card{background:radial-gradient(circle at 85% 15%,rgba(99,230,234,.16),transparent 30%),linear-gradient(145deg,#081526,#102440);border-radius:18px;color:var(--cpa-white);overflow:hidden;padding:35px;position:relative}.chips-cpa-quote-mark{color:var(--cpa-cyan);font-family:Georgia,serif;font-size:5rem;height:60px;line-height:1;margin-bottom:5px}.chips-cpa-quote-card blockquote{font-size:1.35rem;font-weight:720;line-height:1.45;margin:0 0 20px;padding:0}.chips-cpa-quote-card p{color:#b8cadc;font-size:.92rem;margin-bottom:0}.chips-cpa-section-strategy{background:var(--cpa-white)}.chips-cpa-strategy-stack{display:grid;gap:24px}.chips-cpa-strategy-card{background:#f9fbfd;border:1px solid var(--cpa-border);border-radius:22px;box-shadow:0 15px 40px rgba(11,42,75,.08);display:grid;gap:30px;grid-template-columns:86px minmax(0,1fr);padding:42px}.chips-cpa-strategy-card-featured{background:radial-gradient(circle at 92% 10%,rgba(99,230,234,.11),transparent 24%),#f7fbff;border-color:rgba(23,105,194,.32);box-shadow:0 20px 48px rgba(17,80,146,.13)}.chips-cpa-strategy-number{color:var(--cpa-blue);font-size:2.6rem;font-weight:850;letter-spacing:-.08em}.chips-cpa-strategy-label{color:var(--cpa-blue);font-size:.78rem;font-weight:800;letter-spacing:.11em;margin-bottom:9px;text-transform:uppercase}.chips-cpa-strategy-content h3{font-size:clamp(1.6rem,2.7vw,2.25rem);margin-bottom:16px}.chips-cpa-strategy-content>p{color:var(--cpa-text-soft);max-width:900px}.chips-cpa-feature-grid{display:grid;gap:10px;grid-template-columns:repeat(3,minmax(0,1fr));margin:25px 0}.chips-cpa-feature-grid div{background:rgba(23,105,194,.04);border:1px solid rgba(22,83,146,.11);border-radius:9px;font-size:.88rem;font-weight:650;line-height:1.35;padding:13px 14px 13px 34px;position:relative}.chips-cpa-feature-grid div:before{color:var(--cpa-blue);content:"✓";font-weight:900;left:13px;position:absolute;top:13px}.chips-cpa-strategy-note{background:rgba(23,105,194,.055);border-left:3px solid var(--cpa-blue);font-size:.94rem;margin:22px 0 0;padding:17px 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