/* @override http://www.cacmaccountants.ie/public/css/cacm.css */


/*************************************************

	CACM Accountants Stylesheet
	
	file: 			/public/css/cacm.css
	authors:		Eoghan O'Brien, Jim Tobin
	last updated:	29th May 2009
	
	1. General Reset
	2. Layout
	3. 
	4. 
	5. 	


/*************************************************
1. General Reset
*************************************************/
html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	border: 0;
	outline: 0;
	font-size: 100%;
	vertical-align: baseline;
	background: transparent;
	}

body {
	line-height: 1;
	font: normal 62.5% 'Lucida Grande', 'Lucida Sans Unicode', Arial, sans-serif;
	background: #f2f2f2/* url('../img/bg.png') 200px -230px no-repeat*/;
	}

/* Unordered Lists */
ul {
	list-style: none;
	}

/* Blockquote / Quote */
blockquote, q {
	quotes: none;
	}
blockquote:before, blockquote:after,
q:before, q:after {
	content: '';
	content: none;
	}

/* Focus styles */
:focus {
	outline: 0;
	}

/* remember to highlight inserts somehow! */
ins {
	text-decoration: none;
	}
del {
	text-decoration: line-through;
	}

/* tables still need 'cellspacing="0"' in the markup */
table {
	border-collapse: collapse;
	border-spacing: 0;
	}
	
.clearfix:after {
	content: " ";
	display: block;
	height: 0;
	clear: both;
	visibility: hidden;
	}
.clearfix { display: inline-table; }
/* Hides from IE-mac \*/
* html .clearfix { height: 1%; }
*+html .clearfix { height: 1%; }
.clearfix { display: block; }
/* End hide from IE-mac */

/*************************************************
2. General Reset
*************************************************/
#wrapper {
	width: 960px;
	margin: 0 auto 40px;
	border: 3px solid #e6e4e4;
	border-top: none;
	background: #fff;
	-moz-border-radius-bottomleft: 10px;
	-webkit-border-radius-bottom-left: 10px;
	}
	
	#header {
		width: 960px;
		height: 150px;
		position: relative;
		}
		
		#logo a {
			float: left;
			display: block;
			width: 425px;
			height: 132px;
			background: url('../img/logo.gif') 0 12px no-repeat;
			text-indent: -9000px;
			}
			
		#contact-info {
			display: block;
			height: 85px;
			padding: 15px 15px 0 0;
			font-size: 1.3em;
			color: #595959;
			text-align: right;
			line-height: 1.4em;
			}
			#contact-info a {
				color: #d60000;
				text-decoration: none;
				}
				#contact-info a:hover { color: #426aaf; }
			
		#nav {
			background: url('../img/grey-border.gif') no-repeat;
			float: left;
			right: 15px;
			position: absolute;
			top: 100px;
			width: 640px;
			}
			#nav ul { height: 42px; float: right; }
			#nav ul li { display: inline; }
			#nav ul li a {
				display: block;
				float: left;
				height: 32px;
				padding: 10px 8px 0;
				margin: 0 0 0 4px;
				font-size: 1.2em;
				color: #676767;
				text-decoration: none;
				border-top: 7px solid #7A7A7A;
				}
				#nav ul li a:hover {
					border-top: 7px solid #d60000;
					color: #d60000;
					}
				#nav ul li a.active, #nav ul li a.active:hover {
					border-top: 7px solid #d60000;
					color: #d60000;
					}
			#nav ul ul { display: none; }
		
		
	#banner {
		width: 960px;
		height: 105px;
		background: #fff url('../img/banner.png') no-repeat;
		}
		.interior #banner, .news #banner { height: 3px; }
		* html .interior #banner, .news #banner { height: 3px; padding: 0; margin: 0; display: block; }
/*************************************************
	CONTENT
*************************************************/		
	#content { background: url('../img/bg-content.png') -25px 0px repeat-y; position: relative; z-index: 2; }
		#main {
			float: right;
			width: 682px;
			position: relative;
			}
			
			#main .hdr-right {
				width: 430px;
				height: 50px;
				line-height: 60px;
				padding: 0 0 0 20px;
				position: absolute;
				right: -19px;
				background: #d60000 url('../img/hdr-page-bar.png') no-repeat;
				color: #fff;
				font: bold 1.8em/3.7em Helvetica, Arial, 'Lucida Grande', sans-serif;
				overflow: hidden;
				}
				
			#main #page {
				padding: 70px 20px 40px;
				margin: 0 0 20px 0;
				border-bottom: 1px solid #f2f2f2;
				}
				#page h4 { font-size: 1.5em; color: #426aaf; padding: 10px 0; }
				#page h5 { font-size: 1.3em; color: #426aaf; padding: 10px 0; }
				
				#page p {
					line-height: 1.8em;
					font-size: 1.1em;
					padding: 10px 0;
					}
					
				#page ul {
					margin: 8px 0 8px 20px;
					}
					
					#page ul li {							
						padding: 8px 0 8px 30px;
						line-height: 1.5em;
						background: url('../img/ico-logo-bullet.png') 0 8px no-repeat;
						}
						
				
				#page a { color: #d60000; text-decoration: none; }
				#page a:hover { color: #426aaf; }
			
		#side {
			float: left;
			margin: 10px 0 0 23px;
			position: relative;
			width: 255px;
			}
			
			#side .hdr-left {
				width: 230px;
				height: 52px;
				line-height: 60px;
				padding: 0 16px 0 0;
				text-align: right;
				position: absolute;
				left: -39px;
				background: #d60000 url('../img/hdr-bar-side.png') no-repeat;
				color: #fff;
				font: bold 1.6em/4.2em Helvetica, Arial, 'Lucida Grande', sans-serif;
				overflow: hidden;
				}
				
				#social-networks {
					border-bottom: 1px solid #F2F2F2;
					margin: 10px 0 30px;
					padding: 0 20px;
					}
					#social-networks div {
						margin: 0 10px 0 0;
						float: left;
						width: 200px;
						}
				#social-networks a {
					display: block;
					height: 32px;
					padding: 0 0px 0px 25px;
					color: #766676;
					font-size: 12px;
					text-decoration: none;
				}
				
				#social-networks a:hover {
					color: black;
				}
				
				#twitter a {
					background: url(../img/twitter_16.png) no-repeat;
					
					}
				#linkedin a {
					background: url(../img/linkedin_16.png) no-repeat;
					}
				#facebook a {
					background: url(../img/facebook_16.png) no-repeat;
					}
				#subscribe-to-ezine a {
					background: url(../img/email_16.png) no-repeat;
					}
				#rss a {
					background: url(../img/rss_16.png) no-repeat;
					}
				
								
/*************************************************
	ARTICLES
*************************************************/
	#page .entry {
		margin: 0;
		padding: 10px 0 0 50px;
		border-bottom: 1px solid #f2f2f2;
		background: url('../img/ico-article.png') 10px 10px no-repeat;
		}
		
		#page .entry h3 a {
			font-size: 1.5em;
			color: #010101;
			text-decoration: none;
			}
		#page .entry .date {
			padding: 0;
			font-size: 0.9em;
			color: #999;
			margin: -1px 0 10px;
			}
		
		.image-left {
			float: left;
			margin: 8px 8px 8px 0;
			border: 1px solid #eee;
			padding: 3px;
			}
			
		.image-right {
			float: right;
			margin: 8px 0 8px 8px;
			border: 1px solid #eee;
			padding: 3px;
			}
/*************************************************
	SERVICES, SOLUTIONS, WHATS NEW
*************************************************/
	#selling-points {
		width: 682px;
		margin: 0 0 20px 3px;
		padding: 0 0 20px;
		border-bottom: 1px solid #f2f2f2;
		}
		
	#selling-points h3 {
		height: 41px;
		margin: 0 0 10px;
		padding: 0 0 0 20px;
		color: #d60000;
		font: bold 1.8em/2.5em Helvetica, Arial, 'Lucida Grande', sans-serif;
		overflow: hidden;
		}
		#selling-points h3 a { color: #d60000; display: block; text-decoration: none; }
	
		
	#selling-points .left {
		float: left;
		display: inline;
		width: 218px;
		}
		#selling-points .left h3 { width: 198px; background: url('../img/bg-services.png') no-repeat; }
		#selling-points .left p { padding: 0 10px 0 20px; }
		* html #selling-points .left { margin: 0 0 0 3px; }
	
	#selling-points .mid {
		float: left;
		display: inline;
		width: 196px;
		margin: 0 22px 0 23px;
		}
		#selling-points .mid h3 { width: 176px; background: url('../img/bg-solutions.png') no-repeat; }
		#selling-points .mid p { padding: 0 10px; }
		
	#selling-points .right {
		float: left;
		display: inline;
		width: 220px;
		}
		#selling-points .right h3 { width: 200px; background: url('../img/bg-whats-new.png') no-repeat; }
		#selling-points .right p { padding: 0 20px 0 10px; }
	
	
/*************************************************
	CPA BADGE & TEXT
*************************************************/
	#cpa {
		clear: both;
		width: 615px;
		height: 100px;
		margin: 0 auto;
		padding-bottom: 20px;
		}
		#cpa .image {
			width: 224px;
			float: left;
			display: block;
			margin: 0;
			padding: 0;
			}
			
		#cpa .ccc {
			width: 170px !important;
			}
		#cpa p {
			width: 200px;
			float: left;
			color: #010101;
			line-height: 1.2em;
			padding: 3px 0 3px 10px;
			font: bold 1.2em/1.2em Helvetica, Arial, 'Lucida Grande', sans-serif;
			}

/*************************************************
		SUB PAGE MENU
*************************************************/
		.sub-page-menu {
			border-top: 1px solid #f2f2f2;
			
			}
			.menu-toggle {
				background: url(../img/ico-toggle.png) 0 0 no-repeat;
				cursor: pointer;
				display: block;
				float: right;
				height: 16px;
				margin: -27px 8px 0 0;
				text-indent: -9000px;
				width: 16px;
				}
				.menu-toggle-display {
					background: url(../img/ico-toggle.png) 0 -16px no-repeat;
					}
			.sub-page-menu li {}
				.sub-page-menu li a {
					background: white;
					border-bottom: 1px solid #dcdcdc;
					color: #e04040;
					display: block;
					font-size: 1.3em;
					padding: 10px;
					text-decoration: none;
					}
					.sub-page-menu li a:hover {
						color: #414141;
						}
						.sub-page-menu li.active a {
							color: #426AAF;
							}
				.sub-page-menu li ul { background: white url(../img/bg-menu-sub.png) top right repeat; border: none; }
				.sub-page-menu li ul li a {
					background: transparent url(../img/ico-arrow.gif) 10px 3px no-repeat !important;
					border-bottom: 1px solid #f2f2f2;
					color: #426aaf;
					display: block;
					font-size: 1.1em;
					padding: 10px 10px 10px 30px;
					text-decoration: none;
					}
					.sub-page-menu ul li a:hover {
						background: white;
						color: #e04040;
						}
						
	
	
	
/*************************************************
		CONTACT FORM
*************************************************/		
		#contact-form {
			position: relative;
			}
			* html #contact-form { height: 280px; } 
			
			#contact-form form {
				margin: 0 0 60px;
				padding: 10px 10px 20px 0;
				position:relative;
				top: 60px;
				}
				#contact-form .success {
					background: #00d614;
					color: #fff;
					padding: 10px;
					}
				#contact-form .errors {
					background: #d60000;
					color: #fff;
					}
					
					#contact-form .errors p { padding: 10px; color: #fff; text-align: center; font-size: 1em; background: #900; }
					#contact-form .errors ul {
						margin: 10px 0;
						padding: 10px;
						}
						#contact-form .errors ul li {
							margin: 2px 0 2px 10px;
							padding: 3px 0 3px 24px;
							background: url('../img/ico-remove.png') no-repeat;
							}
				
				#contact-form p { line-height: 1.6em; font-size: 1.1em; color: #666; }
				#contact-form fieldset { margin: 20px 0 0; }
				#contact-form label {
					float: left;
					display: block;
					width: 50px;
					height: 20px;
					line-height: 28px;
					text-align: right;
					padding: 0 10px 0 0;
					color: #777777;
					}
					
				#contact-form .textbox, #contact-form textarea {
					float: left;
					display: inline;
					width: 200px;
					padding: 4px;
					margin: 2px 0;
					font: normal 1em 'Lucida Grande', 'Lucida Sans Unicode', Arial, sans-serif;
					border: 1px solid #a5a2a2;
					}
					
					* html #contact-form textarea {
						float: right;
						width: 200px;
						padding: 4px;
						display: block;
						margin: -55px 0 0;
						/*position: absolute;
						top: 150px;
						right: 10px;
						width: 200px;
						height: 100px;*/
						}
					
				#contact-form .button {
					width: 120px;
					height: 40px;
					position: absolute;
					bottom: 0;
					right: 28px;
					border: none;
					background: #fff url('/public/img/btn-send-form.png') no-repeat;
					text-indent: -9000px;
					}
					
					* html #contact-form .button {
						bottom: 20px;
						}

/*************************************************
		RECENT NEWS
*************************************************/		
		#recent-news {
			margin: 80px 0 0;
			}
			#recent-news #entries {
				position: relative;
				top: 60px;
				padding: 10px 10px 20px 0;
				}
				
				#entries .entry { padding: 0 0 10px; margin: 0 0 10px; border-bottom: 1px solid #f2f2f2; }
					#entries .entry h5 a {
						font-size: 1.3em;
						color: #666;
						text-decoration: none;
						}
						#entries .entry h5 a:hover { color: #426aaf; }
					#entries .entry .date {
						font-size: 0.9em;
						text-transform: uppercase;
						color: #999;
						margin: -1px 0 10px;
						}
					#entries .entry p { font-size: 1.1em; color: #666; }
					#entries .entry p a { color: #d60000; text-decoration: none; }
					#entries .entry p a:hover { color: #426aaf; }

/*************************************************
	SITEMAP
*************************************************/	
	#sitemap {
		background: #f2f2f2;
		border-bottom: 1px solid #dcdcdc;
		border-top: 1px solid #dcdcdc;
		margin: 40px 0 0;
		padding: 20px 10px;
		position: relative;
		width: 940px;
		z-index: 1;
		display: none;
		}
		
		.sitemap {
			/* border-left: 1px solid #d1d1d1; */
			float: left;
			min-height: 180px;
			margin: 0 15px 0 0;
			padding: 0 10px 0 5px;
			width: 150px;
			}
			
		#sitemap-overview { width: 60px; }
		#sitemap-accounting-services { width: 150px; }
		#sitemap-tax-services { width: 120px; }
		#sitemap-forensic-accounting-litigation { width: 140px; }
		#sitemap-financial-planning-services { width: 180px; }
		#sitemap-other-services { width: 120px; margin: 0; padding-right: 0; }
			
			.sitemap h4 {
				font-size: 1.2em;
				font-weight: bold;
				margin: 0 0 20px;
				}
				.sitemap h4 a { color: #000; text-decoration: underline; }
			.sitemap ul li a {
				color: #666;
				display: block;
				font-size: 1em;
				padding: 3px 0;
				text-decoration: none;
				}
				.sitemap ul li a:hover {
					color: #444;
					text-decoration: underline;
					}

/*************************************************
	FOOTER
*************************************************/	
	#footer {
		position: relative;
		width: 960px;
		height: 30px;
		z-index: 1;
		}
		
		#footer-bar {
			position: absolute;
			bottom: -20px;
			right: -21px;
			width: 800px;
			height: 25px;
			padding: 23px 0 0 20px;
			background: #d60000 url('../img/footer-bar.png') no-repeat;
			color: #fff;
			}
		#quicknav {
			color: #fff;
			margin: -13px 40px 0 0;
			text-align: right;
			
			}
			#quicknav a { color: white; text-decoration: none; }
			#quicknav a:hover { color: white; text-decoration: underline; }
			
/*****
#nav {
	background: url('../img/grey-border.gif') no-repeat;
	float: left;
	right: 15px;
	position: absolute;
	top: 100px;
	width: 640px;
	}
	#nav ul { height: 42px; float: right; }
	#nav ul li { display: inline; }
	#nav ul li a {
		display: block;
		float: left;
		height: 32px;
		padding: 10px 8px 0;
		margin: 0 0 0 4px;
		font-size: 1.2em;
		color: #676767;
		text-decoration: none;
		border-top: 7px solid #7A7A7A;
		}
		#nav ul li a:hover {
			border-top: 7px solid #d60000;
			color: #d60000;
			}
		#nav ul li a.active, #nav ul li a.active:hover {
			border-top: 7px solid #d60000;
			color: #d60000;
			}
ul.dropmenu{
	position: relative;
	display: block;
	height: 42px;
}
.dropmenu li {
	position: relative;
	list-style: none;
	float: left;
	margin: 0px;
	padding: 0px;
}
.dropmenu li a {
	height: 22px;
	padding: 9px 30px 0px 15px;
	display: block;
	cursor: pointer;
	text-decoration: none;
}
.dropmenu li span {
	display: block;
	float: right;
	height: 10px;
	width: 10px;
	background:transparent url(images/arrow_up.png) repeat-x scroll 0 0;
	position: absolute;
	top: 12px;
	right: 10px;
	}
	.dropmenu li  a:hover span {
		background:transparent url(images/arrow_hover.png) repeat-x scroll 0 0;
		}
	.dropmenu li:hover ul, .dropmenu li:hover div { display: block; }
	
.dropmenu ul {
	position: absolute;
	display: none;
	float: none !important;
	width: 140px;
	padding: 0px;
	margin: 42px 0 0;
	border-bottom: 1px solid #ccc;
	background: #FFFFFF url(images/gradient.png) repeat-x scroll 0 0;
}
.dropmenu ul li {
	border: 0;
	clear: both;
	float: none;
}
.dropmenu ul a {
	border: 1px solid #ccc;
	border-bottom: 0;
	float: none;
	clear: both;
	white-space: nowrap;
	display:block;
	color: #0657AD;
	text-decoration: underline;
	text-transform: none;
	height: 26px !important;
	width: 140px;
	}
	a.selected, a:hover{
		color: #0657AD !important;
		background: #FFFFFF url(images/gradient.png) repeat-x scroll 0 0;
		}
		a.selected span{
			background:transparent url(images/arrow_hover.png) repeat-x scroll 0 0;
		}


.dropmenu ul a:hover {
	color:#F67A00 !important;
	text-decoration: none;
	background-color: #F0F0F0;
	background-image: none;
	}
	.dropmenu div ul {
		position: relative;
		display: block;
		}
		.dropmenu li div {
			background: #FFFFFF url(images/gradient.png) repeat-x scroll 0 0;
			border: 1px solid #ccc;
			padding: 5px;
			display: none;
			position: absolute;
			}
			.dropmenu li div ul {
				border: none;
				background: none;
				position: relative !important;
				}
				.dropmenu li div a {
					border: none;
					border-bottom: 1px solid #ccc;
					}
					.dropmenu li div div {
						display: block;
						position: relative;
						background: none;
						border: none;
						}
						.dropmenu li div div a {
							display: inline;
							border: none;
							color: #666;
							text-decoration: underline;
							padding: 0px;
							margin: 0px;
							text-transform: none;
							}
							.dropmenu li div div a:hover {
								color: #000;
								text-decoration: none;
								}
/*
ul.left{
	float: left;
	width: 145px;
}
ul.right{
	float: right;
	width: 145px;
}
.small{
	color: #666;
	font-size: 10px;
	padding: 10px 5px 8px 5px !important;
	display: block;
	clear: both;
}
.products{
	width: 300px;
	padding: 15px !important;
}
.products ul{
	width: 100%;
}
.products ul li{
	border-bottom: 1px solid #ccc;
	height: 40px;
	padding: 10px 0px;
}
.products h2{
	font-size: 16px;
	padding: 2px 0px 3px 0px;
	margin: 0px;
}
.products p{
	color: #666;
	font-size: 10px;
	padding: 0px;
	margin: 0px;
}
.products img{
	float: left;
	padding-right: 10px;
}
.products  ul li a{
	display: inline;
	border: none;
	color: #666;
	text-decoration: underline;
	padding: 0px;
	margin: 0px;
	text-transform: none;
}
.products  ul li  a:hover{
	color: #000 !important;
	text-decoration: none;
	background: none !important;
}

.tutorials{
	width: 300px;
}

.login{
	padding: 15px !important;
	width: 180px;
}
input{
	border:1px solid #4A779D;
	padding: 3px 8px;
	margin-bottom: 8px;
	width: 164px;
}
label{
	padding: 0px 0px 4px 0px;
	display:block;
}
button{
	background: #4A779D url(images/navigation.png) repeat-x scroll 0 0;
	color: #FFF;
	border:1px solid #4A779D;
	padding: 4px 10px;
	width: 180px;
}
*/