.kencpa-page{--kc-navy:#071b33;--kc-blue:#0d4f86;--kc-sky:#4aa5d8;--kc-gold:#c59a49;--kc-cream:#f5f1e8;--kc-ink:#17283b;--kc-muted:#647386;min-height:100vh;color:var(--kc-ink);background:#fff;font-family:Inter,-apple-system,BlinkMacSystemFont,Segoe UI,PingFang SC,Microsoft YaHei,sans-serif}.kencpa-page *{box-sizing:border-box}.kencpa-page a{color:inherit;text-decoration:none}.kencpa-page h1,.kencpa-page h2,.kencpa-page h3,.kencpa-page p,.kencpa-page dl{margin:0}body:has(.kencpa-page){background:#fff}body:has(.kencpa-page) .language-switcher{top:84px;right:max(20px,50vw - 610px)}.kencpa-nav{border-bottom:1px solid #dce3ea;align-items:center;gap:18px;width:min(1220px,100% - 40px);min-height:82px;margin:auto;display:flex}.kencpa-xingg{align-items:center;gap:8px;display:flex}.kencpa-xingg>span{color:#fff;background:linear-gradient(145deg,var(--kc-blue),var(--kc-sky));border-radius:50%;place-items:center;width:34px;height:34px;font-family:Georgia,Songti SC,serif;font-size:19px;display:grid}.kencpa-xingg>strong,.kencpa-firm>strong{color:var(--kc-navy);font-size:14px;line-height:1;display:grid}.kencpa-xingg small,.kencpa-firm small{color:#788797;letter-spacing:.14em;margin-top:5px;font-size:7px}.kencpa-firm{border-left:1px solid #dce3ea;align-items:center;gap:10px;padding-left:18px;display:flex}.kencpa-firm>span{color:var(--kc-gold);font:700 24px/1 Georgia,serif}.kencpa-nav nav{color:#566679;gap:24px;margin-left:auto;font-size:12px;font-weight:780;display:flex}.kencpa-manage{min-height:42px;color:var(--kc-navy);border:1px solid #a8b9ca;border-radius:999px;align-items:center;padding:0 16px;font-size:11px;font-weight:850;display:inline-flex}.kencpa-hero{background:radial-gradient(circle at 82% 18%,#4aa5d829,#0000 27%),linear-gradient(135deg,#fff 0%,#f5f8fb 58%,#e8f0f7 100%);grid-template-columns:1.04fr .96fr;align-items:center;gap:clamp(50px,8vw,100px);min-height:710px;padding:clamp(62px,8vw,104px) max(24px,50vw - 590px);display:grid;overflow:hidden}.kencpa-eyebrow,.kencpa-services header>p,.kencpa-areas>div:first-child>p,.kencpa-process header>p,.kencpa-consult>div:first-child>p{color:var(--kc-blue);letter-spacing:.15em;font-size:11px;font-weight:900}.kencpa-eyebrow span{vertical-align:middle;background:var(--kc-gold);width:34px;height:2px;margin-right:10px;display:inline-block}.kencpa-hero h1{color:var(--kc-navy);letter-spacing:-.045em;margin:23px 0 12px;font-family:Georgia,Songti SC,serif;font-size:clamp(48px,6.4vw,82px);font-weight:520;line-height:1.08}.kencpa-english{color:var(--kc-gold);letter-spacing:.06em;font-family:Georgia,serif;font-size:clamp(20px,2.4vw,30px)}.kencpa-lede{color:#516276;max-width:650px;font-size:16px;line-height:1.9;margin-top:28px!important}.kencpa-actions{flex-wrap:wrap;gap:10px;margin-top:28px;display:flex}.kencpa-actions a{border:1px solid var(--kc-navy);color:#fff;background:var(--kc-navy);border-radius:4px;justify-content:center;align-items:center;min-height:51px;padding:0 22px;font-size:13px;font-weight:850;display:inline-flex}.kencpa-actions a+a{color:var(--kc-navy);background:#fff}.kencpa-safety{color:#748293;font-size:11px;margin-top:16px!important}.kencpa-statement{color:#fff;background:linear-gradient(145deg,#071b33,#0c3d65);width:min(100%,510px);margin:auto;padding:clamp(26px,4vw,44px);position:relative;box-shadow:0 38px 85px #071b3338}.kencpa-statement:before{content:"";pointer-events:none;border:1px solid #c59a4973;position:absolute;inset:12px}.kencpa-statement-head,.kencpa-statement footer{justify-content:space-between;align-items:center;display:flex;position:relative}.kencpa-statement-head span{color:#e7c77f;font:700 40px/1 Georgia,serif}.kencpa-statement-head small{letter-spacing:.16em;font-size:8px}.kencpa-balance{border-bottom:1px solid #fff3;margin:50px 0 25px;padding-bottom:25px}.kencpa-balance p{color:#a9c7db;letter-spacing:.12em;font-size:11px}.kencpa-balance strong{margin-top:10px;font-family:Georgia,Songti SC,serif;font-size:31px;font-weight:520;display:block}.kencpa-statement dl{gap:4px;display:grid}.kencpa-statement dl div{border-bottom:1px solid #ffffff24;grid-template-columns:92px 1fr;padding:16px 0;display:grid}.kencpa-statement dt{color:#b9cad7;font-size:11px}.kencpa-statement dd{margin:0;font-size:12px;font-weight:750;line-height:1.6}.kencpa-statement footer{color:#b9cad7;margin-top:35px;font-size:11px}.kencpa-statement footer b{color:#e7c77f}.kencpa-principles{color:#fff;background:var(--kc-navy);grid-template-columns:repeat(3,1fr);padding:0 max(24px,50vw - 590px);display:grid}.kencpa-principles article{border-left:1px solid #ffffff26;grid-template-columns:42px 1fr;align-content:center;gap:7px 12px;min-height:145px;padding:28px;display:grid}.kencpa-principles article:first-child{border-left:0}.kencpa-principles b{color:var(--kc-gold);grid-row:1/3;font:500 28px/1 Georgia,serif}.kencpa-principles strong{font-size:15px}.kencpa-principles span{color:#aebbc8;font-size:11px;line-height:1.5}.kencpa-services{background:#fff;padding:110px max(24px,50vw - 590px)}.kencpa-services header{max-width:800px}.kencpa-services h2,.kencpa-areas h2,.kencpa-process h2,.kencpa-consult h2{color:var(--kc-navy);margin:17px 0;font-family:Georgia,Songti SC,serif;font-size:clamp(38px,5vw,59px);font-weight:520;line-height:1.17}.kencpa-services header>span,.kencpa-areas>div:first-child>span,.kencpa-consult>div:first-child>span{color:var(--kc-muted);font-size:14px;line-height:1.8}.kencpa-services>div{grid-template-columns:repeat(5,1fr);gap:8px;margin-top:45px;display:grid}.kencpa-services article{background:#f9fbfd;border:1px solid #dbe2e9;flex-direction:column;min-height:335px;padding:24px 22px;display:flex}.kencpa-services article>b{color:#afbdcb;font:500 31px/1 Georgia,serif}.kencpa-services article small{color:var(--kc-blue);letter-spacing:.09em;margin-top:36px;font-size:8px;font-weight:850}.kencpa-services h3{color:var(--kc-navy);margin:13px 0;font:550 22px/1.25 Georgia,Songti SC,serif}.kencpa-services article p{color:#687688;font-size:12px;line-height:1.75}.kencpa-areas{background:var(--kc-cream);grid-template-columns:.9fr 1.1fr;align-items:center;gap:clamp(45px,8vw,90px);padding:105px max(24px,50vw - 570px);display:grid}.kencpa-area-grid{gap:10px;display:grid}.kencpa-area-grid article{border-left:4px solid var(--kc-blue);background:#fff;grid-template-columns:54px 1fr;align-items:center;min-height:126px;padding:25px;display:grid;box-shadow:0 12px 28px #2636480f}.kencpa-area-grid span{color:#fff;background:var(--kc-blue);border-radius:50%;grid-row:1/3;place-items:center;width:38px;height:38px;font-size:11px;font-weight:850;display:grid}.kencpa-area-grid strong{color:var(--kc-navy);font:520 24px/1.2 Georgia,serif}.kencpa-area-grid small{color:#768292;font-size:11px}.kencpa-process{background:#fff;grid-template-columns:.75fr 1.25fr;gap:clamp(45px,8vw,95px);padding:105px max(24px,50vw - 570px);display:grid}.kencpa-process ol{margin:0;padding:0;list-style:none;display:grid}.kencpa-process li{border-top:1px solid #dce3e9;grid-template-columns:65px 1fr;gap:15px;padding:24px 0;display:grid}.kencpa-process li:last-child{border-bottom:1px solid #dce3e9}.kencpa-process li>b{color:var(--kc-gold);font:500 31px/1 Georgia,serif}.kencpa-process li div{gap:7px;display:grid}.kencpa-process li strong{color:var(--kc-navy);font-size:16px}.kencpa-process li span{color:#6e7b8b;font-size:12px;line-height:1.65}.kencpa-consult{color:#fff;background:linear-gradient(145deg,#071b33,#0d416b);grid-template-columns:1.25fr .75fr;align-items:center;gap:55px;padding:92px max(24px,50vw - 570px);display:grid}.kencpa-consult h2{color:#fff}.kencpa-consult>div:first-child>p{color:#7fc2e7}.kencpa-consult>div:first-child>span{color:#bdcbd8}.kencpa-consult-actions{gap:10px;display:grid}.kencpa-consult-actions>a{border:1px solid var(--kc-gold);min-height:56px;color:var(--kc-navy);background:#e8c779;justify-content:space-between;align-items:center;padding:0 19px;font-size:13px;font-weight:900;display:flex}.kencpa-consult-actions>a+a{color:#fff;background:0 0;border-color:#ffffff59;justify-content:center}.kencpa-disclaimer{color:#667586;background:#eef3f7;grid-template-columns:150px 1fr;gap:30px;padding:38px max(24px,50vw - 570px);font-size:11px;line-height:1.75;display:grid}.kencpa-disclaimer strong{color:var(--kc-navy);font-size:14px}.kencpa-footer{color:#758191;background:#f8fafc;justify-content:space-between;align-items:flex-start;gap:40px;padding:55px max(24px,50vw - 570px) 90px;display:flex}.kencpa-footer>div{gap:7px;display:grid}.kencpa-footer strong{color:var(--kc-navy);font:520 24px/1 Georgia,serif}.kencpa-footer span{font-size:11px}.kencpa-footer nav{color:var(--kc-navy);gap:22px;font-size:11px;font-weight:780;display:flex}.kencpa-mobile-actions{display:none}@media (max-width:980px){.kencpa-nav nav{display:none}.kencpa-hero{grid-template-columns:1fr}.kencpa-hero-copy{max-width:760px}.kencpa-statement{width:min(100%,620px)}.kencpa-services>div{grid-template-columns:repeat(2,1fr)}.kencpa-services article:last-child{grid-column:1/-1}.kencpa-areas,.kencpa-process,.kencpa-consult{grid-template-columns:1fr}.kencpa-consult-actions{max-width:620px}.kencpa-disclaimer{grid-template-columns:1fr}}@media (max-width:640px){body:has(.kencpa-page) .language-switcher{top:92px}.kencpa-page{padding-bottom:64px}.kencpa-nav{flex-wrap:wrap;width:calc(100% - 28px);padding:13px 0}.kencpa-xingg strong{display:none}.kencpa-firm{margin-right:auto;padding-left:11px}.kencpa-manage{padding:0 11px}.kencpa-hero{min-height:auto;padding-top:60px}.kencpa-hero h1{font-size:44px}.kencpa-lede{font-size:16px}.kencpa-actions{display:grid}.kencpa-actions a{width:100%}.kencpa-statement{padding:30px 25px}.kencpa-principles{grid-template-columns:1fr}.kencpa-principles article{border-top:1px solid #ffffff26;border-left:0;min-height:112px}.kencpa-principles article:first-child{border-top:0}.kencpa-services,.kencpa-areas,.kencpa-process,.kencpa-consult{padding-block:77px}.kencpa-services>div{grid-template-columns:1fr}.kencpa-services article:last-child{grid-column:auto}.kencpa-services article{min-height:250px}.kencpa-footer{padding-bottom:42px;display:grid}.kencpa-footer nav{gap:8px;display:grid}.kencpa-mobile-actions{z-index:30;height:60px;padding:7px max(12px,env(safe-area-inset-left));-webkit-backdrop-filter:blur(9px);backdrop-filter:blur(9px);background:#071b33f5;grid-template-columns:1fr 1fr;gap:7px;display:grid;position:fixed;bottom:0;left:0;right:0}.kencpa-mobile-actions a{border:1px solid var(--kc-gold);color:#fff;place-items:center;min-height:44px;font-size:12px;font-weight:850;display:grid}.kencpa-mobile-actions a:last-child{color:var(--kc-navy);background:#e8c779}}
