@font-face {
  font-family: "HKICPA-Fonts";
  src: url("/fonts/EUDC.ttf") format("truetype");
}
html, body {
  font-family: Arial, Helvetica, sans-serif;
  font-size: 17px;
  line-height: 26px;
  color: #282828;
}

html {
  overflow-x: hidden;
  scroll-behavior: auto !important;
}

@media (max-width: 992px) {
  html, body {
    font-size: 16px;
    line-height: 24px;
  }
}
body {
  padding-top: 128px;
}
body .section-container {
  max-width: 1480px;
  padding: 0 20px;
  margin: auto;
}

@media (max-width: 1200px) {
  body {
    padding-top: 110px;
  }
}
@media (max-width: 992px) {
  body {
    padding-top: 88px;
  }
}
h1 {
  font-size: 48px;
  line-height: 54px;
  color: #171C8f;
}

@media (max-width: 1400px) {
  h1 {
    font-size: 40px;
    line-height: 48px;
  }
}
@media (max-width: 992px) {
  h1 {
    font-size: 32px;
    line-height: 43px;
  }
}
/* Reset a tag */
a {
  color: #282828;
  text-decoration: none;
  transition: color 0.3s ease;
}
a:hover {
  color: #171C8f;
}

/* Wrapper */
.content-wrapper {
  width: 100%;
  max-width: 1500px;
  margin: 0 auto;
  padding: 0 15px;
  margin-bottom: 40px;
}
@media (max-width: 992px) {
  .content-wrapper {
    margin-bottom: 20px;
  }
}

/* Detail page content box */
.content-box {
  position: relative;
  z-index: 10;
  background-color: #fff;
  padding: 63px 45px;
  max-width: 1590px;
  margin: 0 auto;
  padding-bottom: 0 !important;
}

@media (max-width: 1399px) {
  .content-box {
    padding: 35px 15px;
  }
}
@media (max-width: 991px) {
  .content-box {
    padding: 25px 0;
  }
}
/* breadcrumb */
.breadcrumb {
  font-size: 20px;
  margin: 12px 0;
}

.breadcrumb-item + .breadcrumb-item {
  padding-left: 17px;
}

.breadcrumb-item + .breadcrumb-item::before {
  padding-right: 17px;
  font-size: 30px;
  color: #90989F;
  position: relative;
  top: 1px;
}

@media (max-width: 992px) {
  .breadcrumb {
    font-size: 17px;
  }
  .breadcrumb-item + .breadcrumb-item {
    padding-left: 8px;
  }
  .breadcrumb-item + .breadcrumb-item::before {
    padding-right: 8px;
    font-size: 22px;
  }
}
/* Page Title Banner */
.title-banner {
  background-color: #171C8f;
  color: #fff;
  padding: 50px 15px 40px;
  margin-bottom: -63px;
}
.title-banner h1 {
  color: #fff;
}
.title-banner .breadcrumb {
  padding-bottom: 16px;
}
.title-banner .breadcrumb a {
  color: #fff;
}
.title-banner .breadcrumb a:hover {
  color: #fff;
}
.title-banner .breadcrumb li {
  display: inline;
  max-width: 550px;
  white-space: nowrap;
  overflow: hidden;
  text-overflow: ellipsis;
}
@media (max-width: 992px) {
  .title-banner__breadcrumb {
    padding-bottom: 5px;
  }
}

@media (max-width: 992px) {
  .title-banner {
    padding: 30px 0;
  }
}
/* Swiper */
.swiper-container .swiper-slide {
  display: flex;
  height: initial;
}

/* Bootstrap dropdown */
.dropdown-menu {
  border-radius: 0;
}

.dropdown-item.active, .dropdown-item:active {
  background-color: #171C8f;
}

.dropdown-item.focus, .dropdown-item:focus {
  background-color: #e9ecef;
  color: #1e2125;
}

/* Bootstrap Modal */
.modal-open {
  padding-right: 0 !important;
}
.modal-open .modal {
  padding-right: 0 !important;
}

.modal-backdrop {
  z-index: 99990;
}
.modal-backdrop.show {
  opacity: 0.7;
}

.modal {
  z-index: 99999;
}
.modal.transparent-modal .modal-content {
  background-color: transparent;
  border: none;
}
.modal.transparent-modal .modal-header {
  border: none;
  padding-bottom: 0;
}
.modal.transparent-modal .modal-header .btn-close {
  background: transparent url("data:image/svg+xml,%3csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 16 16' fill='%23fff'%3e%3cpath d='M.293.293a1 1 0 0 1 1.414 0L8 6.586 14.293.293a1 1 0 1 1 1.414 1.414L9.414 8l6.293 6.293a1 1 0 0 1-1.414 1.414L8 9.414l-6.293 6.293a1 1 0 0 1-1.414-1.414L6.586 8 .293 1.707a1 1 0 0 1 0-1.414z'/%3e%3c/svg%3e") center no-repeat;
  background-size: 25px;
  opacity: 1;
}
.modal.transparent-modal .modal-header .btn-close:hover {
  opacity: 0.7;
}

/* Video Player */
.video-holder .video-player {
  width: 100%;
  aspect-ratio: 16/9;
  height: auto !important;
}

#videoModal .video-player {
  height: auto !important;
}

/* Arrow Link */
.arrow-link {
  position: relative;
  color: #171C8f !important;
  padding-right: 16px;
}
.arrow-link::after {
  position: absolute;
  content: "";
  top: 50%;
  right: 0;
  margin-top: -3px;
  width: 8px;
  height: 6px;
  transform: rotate(-90deg);
  background: url(/media/m2wm2wei/icon_arrow_blue.svg) no-repeat;
  background-size: contain;
}
.arrow-link:hover {
  color: #171C8f;
  text-decoration: underline;
}

/* accordion */
.accordion__moreBtn {
  position: relative;
  display: inline-block;
  color: #171C8f;
  padding-right: 18px;
}
.accordion__moreBtn:after {
  content: "";
  position: absolute;
  top: 50%;
  transform: translateY(-50%) rotate(90deg);
  right: 0;
  width: 10px;
  height: 8px;
  background: url("/media/jeijvqjw/icon_arrow_blue.svg") no-repeat center;
  background-size: contain;
}

.accordion-button .accordion__moreBtn:after {
  transform: translateY(-50%) rotate(-90deg);
}
.accordion-button .accordion__moreTxt {
  display: none;
}
.accordion-button .accordion__lessTxt {
  display: block;
}
.accordion-button.collapsed .accordion__moreBtn:after {
  transform: translateY(-50%) rotate(90deg);
}
.accordion-button.collapsed .accordion__moreTxt {
  display: block;
}
.accordion-button.collapsed .accordion__lessTxt {
  display: none;
}

.detailpage__section-background {
  position: absolute;
  width: 100vw;
  left: 0;
  z-index: -300;
}

/* Text Editor */
.textArea ul, .textArea ol {
  padding-left: 20px;
}
.textArea p ~ ol li, .textArea p ~ ul li {
  padding-bottom: 8px;
}
.textArea table {
  width: 100%;
}
.textArea img {
  max-width: 100%;
}
.textArea a {
  color: #5362B1;
}
.textArea a:hover {
  color: #5362B1;
}

/* Sidebar */
.sidebar {
  width: 320px;
}
.sidebar__body {
  width: calc(100% - 360px);
}
.sidebar__body .quicklink-section {
  padding-left: 0;
  padding-right: 0;
}
.sidebar__item {
  display: block;
  width: 100%;
  text-align: left;
  padding: 15px 18px;
  border-radius: 0;
  border: none;
  border-top: 1px solid #DCDCDC;
  transition: none;
}
.sidebar__item__lv3 {
  padding-left: 40px;
}
.sidebar__item__lv2:hover, .sidebar__item__lv2.active, .sidebar__item__lv3:hover, .sidebar__item__lv3.active {
  background-color: #171C8f;
  color: #fff;
  border-top-right-radius: 16px;
  border-bottom-right-radius: 16px;
}
.sidebar__head {
  position: relative;
  padding-right: 45px;
  background-color: #fff;
}
.sidebar__head:after {
  content: "";
  position: absolute;
  width: 15px;
  height: 12px;
  top: 50%;
  right: 16px;
  margin-top: -6px;
  background: url(/media/apaf3wmz/icon_arrow_green-svg.svg) no-repeat right center;
  background-size: 15px;
  transform: rotate(180deg);
}
.sidebar__head.collapsed:after {
  transform: rotate(0deg);
}
.sidebar__head:active, .sidebar__head:focus, .sidebar__head:hover {
  color: #171C8f;
  border: none;
  border-top: 1px solid #DCDCDC;
}
.sidebar__head:first-child {
  border-top: none;
}
.sidebar__itemList {
  background-color: #F4F4F4;
}

@media (max-width: 1199px) {
  .sidebar {
    width: 280px;
  }
  .sidebar__body {
    width: calc(100% - 320px);
  }
  .sidebar__item {
    padding: 10px 12px;
  }
  .sidebar__head {
    padding-right: 35px;
  }
  .sidebar__head:after {
    right: 10px;
  }
}
/* Mobile Sidebar */
.mobile-sidebar {
  padding: 0 15px;
  margin-bottom: 10px;
}
.mobile-sidebar .dropdown-toggle {
  padding: 8px 30px 8px 15px;
}
.mobile-sidebar .dropdown-toggle::after {
  display: none;
}
.mobile-sidebar .dropdown-menu {
  width: 100%;
  border-color: #90989F;
  padding-top: 0;
}
.mobile-sidebar .dropdown {
  background-color: #fff;
  border: 1px solid #90989F;
  border-radius: 8px;
  color: #53595F;
  text-align: left;
}
.mobile-sidebar .dropdown:after {
  content: "";
  background: url(/media/m2wm2wei/icon_arrow_blue.svg) no-repeat;
  background-size: contain;
  width: 8px;
  height: 8px;
  position: absolute;
  top: calc(50% - 3px);
  right: 16px;
}
.mobile-sidebar__itemGroup {
  padding: 6px 0;
  position: relative;
}
.mobile-sidebar__itemGroup:after {
  content: "";
  width: calc(100% - 24px);
  position: absolute;
  bottom: 0;
  left: 12px;
  height: 1px;
  background-color: #90989F;
}
.mobile-sidebar__itemGroup:last-child::after {
  display: none;
}
.mobile-sidebar__head, .mobile-sidebar__item {
  padding: 6px 12px;
}
.mobile-sidebar__head {
  font-weight: bold;
  pointer-events: none;
}
.mobile-sidebar__head:hover {
  background-color: #fff;
}
.mobile-sidebar__item {
  display: block;
}
.mobile-sidebar__item__lv3 {
  padding-left: 25px;
}
.mobile-sidebar__item.active {
  background-color: #171C8f;
  color: #fff;
  border-top-right-radius: 16px;
  border-bottom-right-radius: 16px;
}

/* Loading */
.loading {
  text-align: center;
  color: #707070;
  font-size: 20px;
  line-height: 30px;
  margin: 30px 0;
}
@media (max-width: 991px) {
  .loading {
    font-size: 16px;
    line-height: 25px;
  }
}
.loading__icon__wrapper, .loading__txt {
  vertical-align: middle;
}
.loading__icon {
  position: relative;
  width: 32px;
  height: 32px;
}
.loading__icon > .square {
  position: absolute;
  width: 30px;
  height: 30px;
  margin: 0 auto;
  left: 0;
  right: 0;
  border: 4px solid #afb5b9;
  animation: loadingAni 2.1s ease-out infinite;
  opacity: 0;
}
.loading__icon > .square:nth-of-type(2) {
  animation-delay: 700ms;
}
.loading__icon > .square:nth-of-type(3) {
  animation-delay: 1400ms;
}
.loading__icon > .square:nth-of-type(4) {
  animation-delay: 2100ms;
}

@keyframes loadingAni {
  0% {
    transform: scale(0.1, 0.1);
    opacity: 1;
  }
}
/* Button */
.btn {
  min-width: 160px;
  text-align: center;
  border-radius: 8px;
  padding: 10px 16px;
  border: 1px solid #171C8f;
  color: #171C8f;
  margin: 5px 0;
}
.btn:hover {
  background-color: #171C8f;
  color: #fff;
}

.btn-blue {
  background-color: #171C8f;
  color: #fff;
}

/* Infinite Scroll */
.infiniteScroll__item--hidden {
  height: 0;
  opacity: 0;
}
.infiniteScroll__item--hidden img {
  display: none !important;
}

/* Forms */
input:-webkit-autofill,
input:-webkit-autofill:hover,
input:-webkit-autofill:focus,
input:-webkit-autofill:active {
  transition: background-color 5000s ease-in-out 0s;
}

input:-webkit-autofill {
  -webkit-text-fill-color: #282828 !important;
}

form {
  margin-bottom: 10px;
}

.col-form-label {
  min-width: 250px;
  padding-top: 16px;
  padding-bottom: 0;
}

.form-select, .form-control {
  border: 1px solid #9B9B9B;
  width: 100%;
  min-width: 225px;
  font-size: inherit;
  padding: 10px 16px;
  margin: 6px 0;
}
@media (max-width: 992px) {
  .form-select, .form-control {
    min-width: 160px;
  }
}

.form-select {
  background-image: url("/media/m2wm2wei/icon_arrow_blue.svg");
  background-size: 8px;
  padding-right: 36px;
}

.form-field {
  position: relative;
}
.form-field__search:before {
  content: "";
  position: absolute;
  z-index: 10;
  left: 15px;
  top: 50%;
  margin-top: -9px;
  width: 18px;
  height: 18px;
  background-image: url("/media/uukjdhey/icon_search_gray.svg") !important;
  background-position: left center;
  background-repeat: no-repeat;
  background-size: 18px;
  background-color: inherit !important;
}
.form-field__search .form-control {
  padding-left: 41px;
}

.filterForm__filterTxt {
  padding-top: 16px;
}
@media (max-width: 1199px) {
  .filterForm__filterTxt {
    padding-top: 0;
  }
}

/* Find a auditor */
.result-listing {
  line-height: 23px;
}
.result-listing__head {
  padding: 0 20px;
  font-weight: 600;
  background-color: #F4F4F4;
}
.result-listing__count {
  margin-top: -20px;
  background-color: #fff;
  padding-bottom: 10px;
}
.result-listing__row {
  padding: 0 20px;
}
.result-listing__row:nth-child(even) {
  background-color: #F4F4F4;
}
.result-listing__item {
  padding: 22px 12px;
  position: relative;
  top: 50%;
  transform: translateY(-50%);
}
.result-listing__item a {
  color: #171C8f;
}
.result-listing__itemHead {
  font-weight: 600;
}

@media (max-width: 1199px) {
  .result-listing {
    font-size: 15px;
  }
  .result-listing__head {
    padding: 0 10px;
  }
  .result-listing__row {
    padding: 0 10px;
  }
  .result-listing__item {
    padding: 15px 12px;
  }
}
@media (max-width: 991px) {
  .result-listing {
    font-size: 16px;
  }
  .result-listing__head {
    padding: 0 5px;
  }
  .result-listing__count .result-listing__item {
    padding: 0 10px 15px;
  }
  .result-listing__row {
    padding: 10px 5px;
  }
  .result-listing__row:nth-child(odd) {
    background-color: #F4F4F4;
  }
  .result-listing__row:nth-child(even) {
    background-color: #fff;
  }
  .result-listing__item {
    padding: 6px 10px;
  }
}
@media (max-width: 600px) {
  .result-listing {
    font-size: 15px;
    line-height: 21px;
  }
}
@media (max-width: 380px) {
  .result-listing {
    font-size: 13px;
    line-height: 18px;
  }
  .result-listing__item {
    padding: 6px 10px;
  }
}
/* Media Center */
.mediaCard {
  position: relative;
  height: 100%;
  padding: 24px;
  border: 1px solid #DCDCDC;
  border-radius: 8px;
  background-color: #fff;
  transition: box-shadow 0.3s ease;
}
.mediaCard:hover {
  box-shadow: 0 8px 16px 0 rgba(0, 0, 0, 0.1);
}
.mediaCard__container {
  margin: 12px 0;
}
.mediaCard__img-holder {
  margin-bottom: 15px;
}
.mediaCard__img {
  padding-bottom: 75%;
  background-position: center;
  background-size: cover;
}
.mediaCard__titleWrapper {
  white-space: nowrap;
  text-overflow: ellipsis;
  overflow: hidden;
}
@supports (-webkit-line-clamp: 3) {
  .mediaCard__titleWrapper {
    overflow: hidden;
    text-overflow: ellipsis;
    white-space: initial;
    display: -webkit-box;
    -webkit-line-clamp: 3;
    -webkit-box-orient: vertical;
  }
}
.mediaCard__title {
  font-size: 20px;
  line-height: 30px;
}
.mediaCard__content {
  padding-bottom: 55px;
}
.mediaCard__bottom {
  position: absolute;
  left: 0;
  bottom: 24px;
  width: 100%;
  padding: 0 24px;
  color: #707070;
}
.mediaCard .icon-camera {
  position: relative;
  top: -2px;
  padding-right: 3px;
}

@media (max-width: 1199px) {
  .mediaCard {
    padding: 15px;
  }
  .mediaCard__bottom {
    bottom: 15px;
    padding: 0 15px;
  }
}
@media (max-width: 767px) {
  .mediaCard__title {
    font-size: 18px;
    line-height: 25px;
  }
}
/* Video.js Player */
.video-js .vjs-big-play-button {
  background: url("/media/20kfjr5r/btn_video.svg") no-repeat center;
  width: 70px;
  height: 70px;
  border: none;
  transform: scale(1);
  transition: transform 0.3s ease-out;
  opacity: 1;
}
.video-js .vjs-big-play-button .vjs-icon-placeholder {
  opacity: 0;
}
.video-js .vjs-big-play-button:hover {
  background-color: transparent;
}

.video-js:hover .vjs-big-play-button {
  background-color: transparent;
  transform: scale(1.1);
}

.imgCard {
  border-radius: 0;
  border: none;
  transform: scale(1);
  transition: box-shadow 0.3s ease, transform 0.3s ease;
}
.imgCard:hover {
  box-shadow: 0 8px 16px 0 rgba(0, 0, 0, 0.1);
  transform: scale(1.02);
}

/* Search Reault */
.search-result__head {
  font-size: 24px;
  line-height: 36px;
  font-weight: 600;
  margin-bottom: 20px;
}
.search-result__item {
  padding: 24px 0;
  border-bottom: 1px solid #dcdcdc;
}
.search-result__item__title {
  font-size: 20px;
  line-height: 30px;
  margin-bottom: 8px;
}
.search-result__item__desc {
  margin-bottom: 12px;
}
.search-result__item__url a {
  color: #171C8f;
}
.search-result__item__url a:hover {
  text-decoration: underline;
}

.highlight-txt {
  color: #171C8f;
  font-weight: bold;
}

@media (max-width: 991px) {
  .search-result__head {
    font-size: 20px;
    line-height: 30px;
    margin-bottom: 6px;
  }
  .search-result__item__title {
    font-size: 18px;
    line-height: 27px;
  }
}
@media (max-width: 500px) {
  .search-result__head {
    font-size: 18px;
    line-height: 28px;
  }
}
.loadmore:hover {
  background-color: #171C8f;
  color: #fff;
  border: 1px solid #171C8f;
}
.loadmore.disabled {
  display: none;
}

.pagenotfound-container {
  height: 100vh;
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  align-items: center;
}
.pagenotfound-container h1 {
  font-weight: bold;
  padding-bottom: 15px;
}
.pagenotfound-wrapper {
  text-align: center;
}
.pagenotfound-text {
  font-size: 20px;
}

.chinese-txt {
  font-family: HKICPA-Fonts, Georgia, "Times New Roman", serif;
}

.homepage-popup {
  position: fixed;
  background: rgba(0, 0, 0, 0.6);
  top: 0;
  left: 0;
  height: 100%;
  width: 100%;
  display: none;
  z-index: 10000;
  justify-content: center;
  align-items: center;
}
.homepage-popup .homepage-popup__inner {
  max-width: 1000px;
  width: 70%;
  height: fit-content;
  max-height: 70%;
  background: #fff;
  box-shadow: 0px 0px 10px 3px rgba(0, 0, 0, 0.7);
  overflow: auto;
}
.homepage-popup .homepage-popup__inner .homepage-popup__closeBtn {
  display: block;
  width: 20px;
  height: 20px;
  margin: 30px 30px 0 auto;
  cursor: pointer;
}
.homepage-popup .homepage-popup__inner .popup-wrapper {
  padding: 0 30px 30px;
  display: flex;
  height: calc(100% - 50px);
}
.homepage-popup .homepage-popup__inner .popup-wrapper .popup-left {
  width: 50%;
  padding-right: 20px;
}
.homepage-popup .homepage-popup__inner .popup-wrapper .popup-left img {
  width: 100%;
  max-width: 400px;
  margin: 0 auto;
  display: block;
}
.homepage-popup .homepage-popup__inner .popup-wrapper .popup-right {
  width: 50%;
  text-align: center;
}
.homepage-popup .homepage-popup__inner .popup-wrapper .popup-right .popup-title {
  color: #000099;
  font-size: 40px;
  line-height: 48px;
  font-weight: bold;
  padding-bottom: 30px;
}
.homepage-popup .homepage-popup__inner .popup-wrapper .popup-right .popup-text {
  color: #000099;
  font-size: 24px;
  line-height: 32px;
  padding-bottom: 30px;
}
@media (max-width: 1200px) {
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-right .popup-title {
    font-size: 30px;
    line-height: 40px;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-right .popup-text {
    font-size: 18px;
    line-height: 28px;
  }
}
@media (max-width: 991px) {
  .homepage-popup .homepage-popup__inner .homepage-popup__closeBtn {
    margin: 15px 15px 15px auto;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper {
    flex-wrap: wrap;
    padding: 0 15px 15px;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-left {
    width: 100%;
    padding-bottom: 20px;
    padding-right: 0;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-left img {
    height: auto;
    width: 100%;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-right {
    width: 100%;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-right .popup-title {
    font-size: 30px;
    line-height: 40px;
  }
  .homepage-popup .homepage-popup__inner .popup-wrapper .popup-right .popup-text {
    font-size: 18px;
    line-height: 28px;
  }
}

.plyr-video-wrapper {
  aspect-ratio: 16/9;
}
.plyr-video-wrapper .plyr {
  width: 100%;
  height: 100%;
}
.plyr-video-wrapper .plyr__poster {
  background-size: cover;
}

.video-download:hover {
  color: #fff !important;
}

.media-title-wrapper {
  display: flex;
  align-items: center;
}
.media-title-wrapper .video-download {
  margin-left: 20px;
}

.media-wrapper {
  max-width: 1024px;
  margin: 0 auto;
}/*# sourceMappingURL=main.min.css.map */