/* CSS Document */

/* reset.css */
html, body, div, span, object, iframe, h1, h2, h3, h4, h5, h6, p, blockquote, pre, a, abbr, acronym, address, code, del, dfn, em, img, q, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td {margin:0;padding:0;border:0;font-weight:inherit;font-style:inherit;font-size:14px;font-family:inherit;vertical-align:baseline;}
body {line-height:1.5;}
table {border-collapse:separate;border-spacing:0;}
caption, th, td {text-align:left;font-weight:normal;}
table, td, th {vertical-align:middle;}
blockquote:before, blockquote:after, q:before, q:after {content:"";}
blockquote, q {quotes:"" "";}
a img {border:none;}


/*---------GENERAL----------*/
body, #container {
font-size:97%;
margin:0 auto;
color:#444;

font-family:Arial, Helvetica, sans-serif;
font-family:Trebuchet MS, Arial, Helvetica, sans-serif; 
}

body {
	background:url(../images/body.png) repeat-x;
}

#container:after {
content:"\0020";
display:block;
height:0;
clear:both;
visibility:hidden;
overflow:hidden;
}

#container {
display:block;
overflow:hidden;
position:relative;
width:1000px;
max-width: 100%;
}




.clear, a.clear{
	clear:both;
}

.none, div.none, span.top_links a.none, #footer ul a.none, .address_con .address_text h3.none {
	background:none;
	border:none;
}

p {
	/*margin:0 1.5em 0;*/
	margin:0.8em 0;
	word-spacing:normal;
	font-size:0.8em;
	color:#444;
	position:relative;
}

h1 {
font-size:2em;
line-height:1;
margin-bottom:0.5em;
font-weight:bold;
}

h2 {
	font-size:2em;
	margin:0.5em 0;
	font-weight:bold;
	color:#FF0000;
}

h3 {
	font-size:1.2em;
	line-height:1;
	margin-bottom:1em;
	font-weight:bold;
	color:#599bd0;
}

h4 {
	font-size:1.5em;
	line-height:1.2;
	margin:0em 1em;
	font-weight:normal;
	color:#FFFFFF;
	text-align:center;
}



h5 {
	font-size:18px;
	
	margin-bottom:1em;
	font-weight:bold;
	color:#599bd0;
}



/*=========== HEADER =========*/
.header {
	background:url(../images/header.jpg) 0px 34px no-repeat;
	position:relative;
	width:996px;
	max-width: 100%;
	height:387px;
	margin-bottom:2.5em;
}





span.top_links {
	float:right;
	background:#0c3a5d;
	border:1px solid #000;
	border-top:none;
	height:33px;
	padding-top:7px;
	position: absolute;right: 0;
}

span.top_links a {
	border-right:1px solid #fff;
	padding:0 15px;
	color:#fff;
	text-decoration:none;
	font-weight:bold;
}


.logo {
	background:url(../images/logo.png) 0 0 no-repeat;
	padding:63px 0 0 45px;
	margin-top:37px;
	float:left;
	width:345px;
	font-weight:bold;
	font-size:1.1em;
	color:#FF0000;
	text-decoration:none;
}


.contact_numbers {
	position:relative;
	margin-top:221px;
	float:left;
	width:100%;
	clear:both;
	text-align:center;
}

.contact_numbers span {
	color:#FFFFFF;
	font-size:1.6em;
	font-style:italic;
	margin:0 2em;
}






/*=========== MAIN CONTENT ============*/
.maincontent {
	position:relative;
	overflow:hidden;
	clear:both;
}

.column1 {
	position:relative;
	float:left;
	width:19%;
	overflow:hidden;
}


.gray_top, .gray_bottom {
	background:url(../images/gray_tc.png) 0 0 repeat-x;
	position:relative;
	height:7px;
	margin:0 7px 0;
}

.gray_top b, .gray_bottom b {
	background:url(../images/gray_tl.png) 0 0 no-repeat;
	position:absolute;
	width:7px;
	height:7px;
	top:0;
	left:-7px;
}

.gray_top span, .gray_bottom span {
	background:url(../images/gray_tr.png) 100% 0 no-repeat;
	position:absolute;
	width:7px;
	height:7px;
	top:0;
	right:-7px;
}

.gray_bottom {
	background:url(../images/gray_bc.png) 0 0 repeat-x;
}

.gray_bottom b {
	background:url(../images/gray_bl.png) 0 0 no-repeat;
}

.gray_bottom span {
	background:url(../images/gray_br.png) 0 0 no-repeat;
}

.column1 ul {
	padding:1em 1em;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
	background:#FFFFFF;
	height:395px;
}

.column1 ul li {
	list-style:none;
	padding:0.6em 0;
	border-bottom:1px dotted #444;
}

.column1 ul a {
	text-decoration:none;
	font-size:1.1em;
	font-weight:bold;
	color:#444;
	display:block;
	background:url(../images/dot.gif) 5px 50% no-repeat;
	padding-left:17px;
}

.column1 ul a:hover {
	background:#339acb url(../images/dot.gif) 5px 50% no-repeat;
	color:#FFFFFF;
}




.column2 {
	/*margin:0 1em;*/
margin-bottom: 15px;
	overflow:hidden;
}

.mcontent{

padding:1em 1em;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
	background:#FFFFFF;
	height:630px;
}
.mcontent p
{
 font-size:12.5px;   
}
.intro {
	overflow:hidden;
	position:relative;
}


.intro_text {
	padding:1em 1em;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
	background:#FFFFFF;
	height:253px;
}

.link_text {
	color:#d60808;
	text-decoration:underline;
}


.readmore {
	display:block;
	color:#FFFFFF;
	text-decoration:none;
	background:#e60404;
	text-align:right;
	font-style:italic;
	font-size:1.1em;
	padding-right:5px;
}


.member_aicpa {
	overflow:hidden;
	position:relative;
	width:28%;
	float:right;
	margin-left:0.5em;
}

.member_con {
	padding:0.3em 0.3em 0;
	border-left:1px solid #ee0505;
	border-right:1px solid #ee0505;
	background:#FFFFFF;
}


.member_img {
	background:url(../images/member_aicpa.png) 100% 0 no-repeat;
	width:212px;
	height:161px;
}


h2.member {
	color:#599bd0;
	font-size:2em;
	font-variant:small-caps;
}


h2.member span.aicpa {
}


.bluegrad {
	background:red url(../images/bluegrad.png) 0 0 repeat-x;
	height:273px;
}

.bluegrad_bottom {
	background:url(../images/bluegrad_bc.png) 0 0 repeat-x;
	position:relative;
	height:5px;
	margin:0 5px 0;
}

.bluegrad_bottom b {
	background:url(../images/bluegrad_bl.png) 0 0 no-repeat;
	position:absolute;
	width:5px;
	height:5px;
	top:0;
	left:-5px;
}

.bluegrad_bottom span {
	background:url(../images/bluegrad_br.png) 100% 0 no-repeat;
	position:absolute;
	width:5px;
	height:5px;
	top:0;
	right:-5px;
}



.red_top, .red_bottom {
	background:url(../images/red_tc.png) 0 0 repeat-x;
	position:relative;
	height:7px;
	margin:0 7px 0;
}

.red_top b, .red_bottom b {
	background:url(../images/red_tl.png) 0 0 no-repeat;
	position:absolute;
	width:7px;
	height:7px;
	top:0;
	left:-7px;
}

.red_top span, .red_bottom span {
	background:url(../images/red_tr.png) 100% 0 no-repeat;
	position:absolute;
	width:7px;
	height:7px;
	top:0;
	right:-7px;
}

.red_bottom {
	background:url(../images/red_bc.png) 0 0 repeat-x;
}

.red_bottom b {
	background:url(../images/red_bl.png) 0 0 no-repeat;
}

.red_bottom span {
	background:url(../images/red_br.png) 0 0 no-repeat;
}







.slideshow_con {
	background:#CCCCCC;
	margin:1em auto;
	overflow:hidden;
	padding:1.1em 0.9em;
	text-align: center;
}




.slideshow_con a#next {
	float:right;
}

.slideshow {
	box-sizing:border-box; padding: 0 40px;
}


.slideshow a {
	text-align:center;
	display: block;
	text-decoration:none;
}

.slideshow a img {
	border:2px solid #FFFFFF;
	text-align:center;display: inline-block !important;
}

.slideshow a span {
	/*margin:0.5em auto 0;*/
	margin:auto;

	font-size:10px;
	text-align:center;
	color:#0e4e81;
	display:block;
	font-weight:bold;
	text-decoration:none;
}





.address_con {
	position:relative;
	overflow:hidden;
	width:60%;
	float:left;
}

.address_text {
	border-left:1px solid #ee0505;
	border-right:1px solid #ee0505;
	overflow:hidden;
	padding:1.3em 0em;
}

.address_text h3 {
	float:left;
	width:31%;
	margin:0;
	padding:0 9%;
	color:#444;
	border-right:1px solid #ccc;
}

.address_text h3 span {
	font-size:0.9em;
	color:#0e4e81;
	padding:0.6em 0 0 0;
	display:block;
}


.efile_con {
	position:relative;
	overflow:hidden;
	float:right;
	width:39%;
}

.efile_img {
	background:url(../images/efile.png) 50% 50% no-repeat;
	height:75px;
	margin:0 auto;
	padding:1.8em 2.1em;
	border-left:1px solid #ee0505;
	border-right:1px solid #ee0505;
}











/*=========== FOOTER =============*/
#footer {
	background:#09395c;
	clear:both;
	position:relative;
	display:block;
	overflow:hidden;
	width:100%;
	height:220px;
	margin-top:50px;
	color:#999;
}

.footer_con {
	width:1000px;
	max-width: 100%;
	margin:0 auto;
	overflow:hidden;
}



.twitter {
	height:26px;
}

.facebook {
	height:26px;
}


.footer_links {
	position:relative;
	display:block;
	overflow:hidden;
	text-align:center;
}

.footer_links ul {
	clear:both;
	text-align:center;
	overflow:hidden;
	margin:10px auto;
	line-height:2em;
}

.footer_links ul li {
	display:inline;
	list-style:none;
}

.footer_links a {
	text-decoration:none;
	color:#fff;
	border-right:1px solid #ccc;
	padding:0 20px;
	font-size:1.1em;
	line-height:normal;
	letter-spacing:0.3px;
}

ul.copyright a.none {
	padding:0;
}



.feedback a img, .feedback a {
	border:none;
}

#mainpage
{
    list-style:bullet;
}


 #mainpage li
{
   background: none;
    
}



.column2    ul {
    list-style: none;
    }

    .column2 ul li {
    margin-top: 15px;
    margin-bottom: 15px;
   padding-left: 25px;
    background: url(../images/check.png) no-repeat 0pt 3px;

    /* You will need to upload your own ‘check.png’ file for this to work */
    }

 .column2    ul li a {
    padding-bottom: 5px;
    color: #313131;
    font-weight: bold;
    }

.column2    ul li p {
    padding-top: 5px;
    color: #7a7a7a;
    }





#user
{
 overflow: auto;
 height:600px;   
}

/* roScripts
Table Design by Mihalcea Romeo
www.roscripts.com
----------------------------------------------- */

table,.table {
		border-collapse:collapse;
		background:#EFF4FB url(../../../www.roscripts.com/images/teaser.gif) repeat-x;
		border-left:1px solid #686868;
		border-right:1px solid #686868;
		font:0.8em/145% 'Trebuchet MS',helvetica,arial,verdana;
		color: #333;
		max-width: 100%;
}

td, th,.td {
		padding:5px;
}

caption {
		padding: 0 0 .5em 0;
		text-align: left;
		font-size: 1.4em;
		font-weight: bold;
		text-transform: uppercase;
		color: #333;
		background: transparent;
}

/* =links
----------------------------------------------- */

.userarea a {
		color:#950000;
		text-decoration:none;
}

.userarea a:link {}

.userarea a:visited {
		font-weight:normal;
		color:#666;
		text-decoration: line-through;
}

.userarea a:hover {
		border-bottom: 1px dashed #bbb;
}

/* =head =foot
----------------------------------------------- */

.userarea thead th, tfoot th, tfoot td {
		background:#333 url(../../../www.roscripts.com/images/llsh.gif) repeat-x;
		color:#fff
}

 .userarea tfoot td {
		text-align:right
}

/* =body
----------------------------------------------- */

.userarea tbody th, tbody td {
		border-bottom: dotted 1px #333;
}

.userarea tbody th {
		white-space: nowrap;
}

.userarea tbody th a {
		color:#333;
}

.odd {}

.userarea tbody tr:hover {
		background:#fafafa
}

.white{
color:#AA0505;
font-size:105%;	
}
.bigger{
font-size:110%;	
}

/**JD ADDITIONAL CSS**/
.headText {
	clear: both;
	display: block;
	font-weight: bold;
	font-size: 1.1em;
	color: #FF0000;
	text-decoration: none;
	padding-left: 5.1em;
	padding-bottom:1.4em;
	
}
/**JD ADDITIONAL CSS END**/

.intro_text ul{margin-left: 15px;}
img,input,textarea{max-width: 100%;box-sizing:border-box;}
.table{display: table;}
.tr{display: table-row;}
.td{display: table-cell;}
.showmob{display: none;}
@media (max-width: 1000px){
	.maincontent{padding: 0 15px;}
	.column1{overflow: visible;margin-right: 15px;}
	.column1 ul{height: auto;}
	.header div:first-of-type{padding: 0 15px;}
	.mcontent{height: auto;}
	.referals .contact_numbers span{font-size: 20px}
}
@media (max-width: 979px){
	.contact_numbers span,.referals .contact_numbers span{font-size: 1.3em}
	.column1{margin-right: 0;width: 100%;margin-bottom: 15px;overflow: hidden;float: none;}
	.member_img{width: auto;}
	#footer{height: auto;}
	.mcontent div{float: none !important;width: auto !important;}
}

@media (max-width: 767px){
	.logo{box-sizing:border-box;width: 100%;background-size: 100% auto;padding-left: 30px;max-width: 345px;margin-top: 78px;}
.headText{padding-left: 4.3em;}
.contact_numbers span,.referals .contact_numbers span{font-size: 1em;display: block;}
.contact_numbers{margin-top: 134px !important;}
.header{ background-position: center 34px;}
.member_aicpa{margin-left: 0;width: 100%;float: none;margin-bottom: 15px;}
.address_con,.efile_con{width: 100%;margin-bottom: 15px;}
.footer_links a{display: block;border: none}
.table,.td,.tr{display: block;}
form input{width: 100%;}
.showmob{display: block;padding: 0 15px;text-align: center;display: block;font-weight: bold;margin-bottom: 15px;}
.hidemob{display: none;}
}