#education_advisory { width:100%; padding-top:100px; background:#fff; }
#education_advisory .education-advisory-intro { width:100%; max-width:var(--max_width); box-sizing:border-box; margin:35px auto 80px; padding:34px 45px; color:#fff; text-align:left; background:linear-gradient(120deg, #0096e6 0%, #2a618c 100%); box-shadow:0 14px 35px rgba(0, 85, 137, .18); }
#education_advisory .education-advisory-intro p { margin:0 0 25px; font-size:1.25rem; line-height:1.75; }
#education_advisory .education-advisory-nav { display:flex; gap:14px; }
#education_advisory .education-advisory-nav a { flex:1; padding:15px 20px; color:#fff; font-weight:700; text-align:center; border:1px solid rgba(255,255,255,.6); transition:.2s; }
#education_advisory .education-advisory-nav a:hover { color:#2a618c; background:#fff; }
#education_advisory .education-advisory-nav span { display:block; margin-top:4px; font-size:.78em; font-weight:400; opacity:.85; }
#education_advisory .education-advisory-nav a:hover span { opacity:.75; }
#education_advisory .education-advisory-section { width:100%; max-width:var(--max_width); box-sizing:border-box; margin:0 auto 100px; padding:0 10px; text-align:left; }
#education_solution, #accounting_advisory { scroll-margin-top:195px; }
#education_advisory .education-advisory-section h2 { margin:8px 0 25px; color:#2e3e50; font-size:2.4rem; font-weight:700; }
#education_advisory .education-advisory-section h3 { color:#2e3e50; font-size:1.55rem; font-weight:700; }
#education_advisory .section-kicker { color:var(--major_color); font-size:.78rem; font-weight:700; letter-spacing:.16em; }
#education_advisory .section-lead { display:flex; align-items:center; gap:30px; padding:30px 36px; margin-bottom:38px; border-left:5px solid var(--major_color); background:#f2f9fd; }
#education_advisory .section-lead-visual { flex:0 0 30%; overflow:hidden; }
#education_advisory .section-lead-visual span { display:block; width:100%; }
#education_advisory .section-lead-visual img { display:block; max-width:100%; height:auto; }
#education_advisory .section-lead-copy { flex:1; min-width:0; }
#education_advisory .section-lead strong { display:block; color:#2e3e50; font-size:1.3rem; line-height:1.6; }
#education_advisory .section-lead p { margin:14px 0 0; color:#555; line-height:1.9; }
#education_advisory .education-summary-grid { display:flex; gap:24px; margin-bottom:85px; }
#education_advisory .education-summary-card { flex:1; padding:32px; border:1px solid #dce9f1; background:#fff; box-shadow:0 8px 25px rgba(48, 78, 101, .08); }
#education_advisory .education-summary-card h3 { margin:0 0 22px; }
#education_advisory .accent-card { border-top:4px solid #0096e6; }
#education_advisory .education-bullet-list,
#education_advisory .education-program-table ul,
#education_advisory .support-list,
#education_advisory .accounting-issue-list,
#education_advisory .advisor-credential-grid ul { margin:0; padding:0; list-style:none; }
#education_advisory .education-bullet-list li { position:relative; padding:0 0 18px 20px; color:#555; line-height:1.75; float:none; }
#education_advisory .education-bullet-list li:before { position:absolute; top:.7em; left:0; width:7px; height:7px; content:""; background:var(--major_color); border-radius:50%; }
#education_advisory .education-bullet-list li:last-child { padding-bottom:0; }
#education_advisory .education-bullet-list strong { display:block; color:#2e3e50; }
#education_advisory .education-bullet-list span { display:block; margin-top:3px; }
#education_advisory .program-heading { display:flex; align-items:flex-end; justify-content:space-between; gap:35px; margin-bottom:25px; }
#education_advisory .program-heading h3 { margin:8px 0 0; }
#education_advisory .program-heading p { max-width:570px; margin:0; color:#666; line-height:1.8; }
#education_advisory .program-table-wrap { overflow:hidden; border:1px solid #d8e4eb; }
#education_advisory .education-program-table { width:100%; margin:0; border-collapse:collapse; table-layout:fixed; }
#education_advisory .education-program-table th { padding:16px 13px; color:#fff; font-weight:500; text-align:center; background:#2e3e50; border-right:1px solid rgba(255,255,255,.25); }
#education_advisory .education-program-table th:nth-child(1) { width:22%; }
#education_advisory .education-program-table th:nth-child(2) { width:21%; }
#education_advisory .education-program-table th:nth-child(3) { width:38%; }
#education_advisory .education-program-table th:nth-child(4) { width:19%; }
#education_advisory .education-program-table td { padding:22px 18px; color:#555; vertical-align:top; line-height:1.7; border-top:1px solid #d8e4eb; border-right:1px solid #d8e4eb; }
#education_advisory .education-program-table td:last-child { border-right:0; }
#education_advisory .education-program-table tr:nth-child(even) td { background:#f8fbfc; }
#education_advisory .education-program-table td strong { color:#2e3e50; }
#education_advisory .education-program-table li { position:relative; float:none; padding:0 0 7px 14px; }
#education_advisory .education-program-table li:last-child { padding-bottom:0; }
#education_advisory .education-program-table li:before { position:absolute; left:0; content:"–"; color:var(--major_color); }
#education_advisory .process-area { margin:85px 0 65px; padding:42px; background:#f5f9fb; }
#education_advisory .process-heading { max-width:800px; }
#education_advisory .process-heading h3 { margin:8px 0 13px; }
#education_advisory .process-heading p { margin:0; color:#666; line-height:1.8; }
#education_advisory .education-process-list { display:flex; margin:36px 0 0; padding:0; list-style:none; counter-reset:process; }
#education_advisory .process-step { position:relative; flex:1; float:none; min-height:178px; padding:25px 21px 22px; background:#fff; border-right:1px solid #d9e4ea; }
#education_advisory .process-step:last-child { border-right:0; }
#education_advisory .process-step > span { display:block; margin-bottom:15px; color:var(--major_color); font-size:.8rem; font-weight:700; letter-spacing:.12em; }
#education_advisory .process-step strong { color:#2e3e50; font-size:1.05rem; }
#education_advisory .process-step p { margin:10px 0 0; color:#666; font-size:.93rem; line-height:1.7; }
#education_advisory .education-impact-grid { display:flex; gap:20px; margin-bottom:50px; }
#education_advisory .education-impact-grid article { flex:1; padding:28px 26px; color:#fff; background:#2e3e50; }
#education_advisory .education-impact-grid article:nth-child(2) { background:#166a9b; }
#education_advisory .education-impact-grid article:nth-child(3) { background:#0096e6; }
#education_advisory .education-impact-grid span { display:block; margin-bottom:10px; font-size:.8rem; opacity:.75; }
#education_advisory .education-impact-grid h3 { margin:0 0 12px; color:#fff; font-size:1.2rem; }
#education_advisory .education-impact-grid p { margin:0; line-height:1.75; }
#education_advisory .support-panel { padding:38px 42px; border-top:3px solid var(--major_color); background:#f8fbfc; }
#education_advisory .support-panel h3 { margin:0 0 25px; }
#education_advisory .support-list li { display:flex; gap:20px; float:none; padding:16px 0; color:#555; line-height:1.75; border-top:1px solid #dce7ed; }
#education_advisory .support-list li:first-child { border-top:0; }
#education_advisory .support-list strong { flex:0 0 130px; color:#2e3e50; }
#education_advisory .education-message { margin:35px 0 0; color:#2e3e50; font-size:1.15rem; line-height:1.8; text-align:center; }
#education_advisory .accounting-section { padding-top:75px; border-top:1px solid #e1e8ec; }
#education_advisory .accounting-lead { border-left-color:#2e3e50; background:#eef4f7; }
#education_advisory .accounting-background { display:block; margin-bottom:46px; }
#education_advisory .accounting-background > article { width:100%; box-sizing:border-box; padding:32px; margin-bottom:24px; color:#fff; background:#2e3e50; }
#education_advisory .accounting-background > article h3 { margin:0 0 18px; color:#fff; }
#education_advisory .accounting-background > article p { margin:0; line-height:1.85; }
#education_advisory .accounting-issue-list { width:100%; box-sizing:border-box; display:grid; grid-template-columns:repeat(2, 1fr); gap:1px; background:#d8e4eb; }
#education_advisory .accounting-issue-list li { float:none; padding:23px 25px; background:#fff; }
#education_advisory .accounting-issue-list strong { display:block; margin-bottom:8px; color:#2e3e50; }
#education_advisory .accounting-issue-list span { display:block; color:#666; line-height:1.7; }
#education_advisory .accounting-issue-list small { display:block; margin-top:10px; color:#637786; line-height:1.6; }
#education_advisory .advisory-objective { display:flex; align-items:center; gap:25px; padding:30px 35px; margin-bottom:38px; color:#fff; background:linear-gradient(120deg, #0096e6, #2e3e50); }
#education_advisory .advisory-objective span { flex:0 0 70px; padding:10px 0; font-weight:700; text-align:center; border:1px solid rgba(255,255,255,.6); }
#education_advisory .advisory-objective p { margin:0; line-height:1.75; }
#education_advisory .advisory-flow { display:flex; align-items:center; gap:22px; margin-bottom:85px; padding:45px; background:#f5f9fb; }
#education_advisory .advisory-flow-column { flex:1; }
#education_advisory .advisory-flow-card { position:relative; min-height:135px; padding:22px 24px 22px 70px; margin-top:14px; background:#fff; border:1px solid #d9e6ed; box-shadow:0 6px 18px rgba(41, 75, 97, .06); }
#education_advisory .advisory-flow-card:first-child { margin-top:0; }
#education_advisory .advisory-flow-card > span { position:absolute; top:22px; left:23px; color:var(--major_color); font-size:.85rem; font-weight:700; }
#education_advisory .advisory-flow-card strong { color:#2e3e50; font-size:1.05rem; line-height:1.5; }
#education_advisory .advisory-flow-card strong small { color:#66747e; font-size:.8rem; font-weight:400; }
#education_advisory .advisory-flow-card p { margin:8px 0 0; color:#666; font-size:.92rem; line-height:1.65; }
#education_advisory .highlight-flow-card { border-left:4px solid var(--major_color); }
#education_advisory .advisory-flow-connector { position:relative; flex:0 0 58px; height:52px; text-align:center; }
#education_advisory .advisory-flow-connector:before { position:absolute; top:25px; left:0; width:100%; height:2px; content:""; background:#7790a0; }
#education_advisory .advisory-flow-connector:after { position:absolute; top:18px; right:0; width:14px; height:14px; content:""; border-top:2px solid #7790a0; border-right:2px solid #7790a0; transform:rotate(45deg); }
#education_advisory .advisory-flow-connector span { position:relative; z-index:1; display:inline-block; padding:1px 6px; color:#66747e; font-size:.73rem; background:#f5f9fb; }
#education_advisory .advisor-profile { display:flex; align-items:stretch; overflow:hidden; border:1px solid #d8e4eb; background:#fff; }
#education_advisory .advisor-portrait { flex:0 0 32%; display:flex; align-items:center; justify-content:center; min-height:510px; padding:34px; background:#2e3e50; }
#education_advisory .advisor-portrait img { width:100%; max-width:275px; border:7px solid rgba(255,255,255,.92); border-radius:50%; box-shadow:0 12px 24px rgba(0,0,0,.22); }
#education_advisory .advisor-profile-content { flex:1; padding:45px 48px; }
#education_advisory .advisor-profile-content h3 { margin:8px 0 30px; }
#education_advisory .advisor-profile-content h4 { padding-bottom:20px; margin:0 0 28px; color:#2e3e50; font-size:2rem; border-bottom:1px solid #d8e4eb; }
#education_advisory .advisor-profile-content h4 small { margin-left:8px; color:#66747e; font-size:.45em; font-weight:400; }
#education_advisory .advisor-credential-grid { display:grid; grid-template-columns:minmax(190px, .65fr) minmax(0, 1.8fr); gap:38px; }
#education_advisory .advisor-credential-grid section { min-width:0; }
#education_advisory .advisor-credential-grid h5 { margin:0 0 17px; padding:10px 15px; color:#fff; font-size:1.05rem; text-align:center; background:#2e3e50; }
#education_advisory .advisor-credential-grid li { position:relative; float:none; padding:0 0 13px 17px; color:#555; line-height:1.7; }
#education_advisory .advisor-credential-grid li:before { position:absolute; left:0; content:"•"; color:var(--major_color); }

@media screen and (min-width:768px) and (max-width:1199px) {
	#top_menu .menu, #top_menu .menu_on, #top_menu .menu:hover { padding-right:8px; padding-left:8px; }
	#top_menu .font_size_8 { font-size:.92rem; }
}

@media screen and (max-width: 767px) {
	#education_advisory { padding-top:50px; }
	#education_solution, #accounting_advisory { scroll-margin-top:120px; }
	#education_advisory .education-advisory-intro { margin:22px 0 55px; padding:26px 22px; }
	#education_advisory .education-advisory-intro p { font-size:1.08rem; }
	#education_advisory .education-advisory-nav { display:block; }
	#education_advisory .education-advisory-nav a { display:block; margin-top:10px; }
	#education_advisory .education-advisory-nav a:first-child { margin-top:0; }
	#education_advisory .education-advisory-section { margin-bottom:60px; padding:0 15px; }
	#education_advisory .education-advisory-section h2 { font-size:2rem; }
	#education_advisory .section-lead, #education_advisory .support-panel, #education_advisory .process-area { padding:25px 20px; }
	#education_advisory .section-lead { display:block; }
	#education_advisory .section-lead-visual { margin-bottom:18px; }
	#education_advisory .section-lead-visual img { display:block; width:100%; height:auto; }
	#education_advisory .section-lead strong { font-size:1.12rem; }
	#education_advisory .education-summary-grid, #education_advisory .education-impact-grid, #education_advisory .accounting-background { display:block; }
	#education_advisory .education-summary-card, #education_advisory .education-impact-grid article, #education_advisory .accounting-background > article { margin-bottom:16px; }
	#education_advisory .program-heading { display:block; }
	#education_advisory .program-heading p { margin-top:15px; }
	#education_advisory .program-table-wrap { overflow:visible; border:0; }
	#education_advisory .education-program-table,
	#education_advisory .education-program-table tbody,
	#education_advisory .education-program-table tr,
	#education_advisory .education-program-table td { display:block; width:100%; }
	#education_advisory .education-program-table thead { display:none; }
	#education_advisory .education-program-table tr { margin-top:18px; border:1px solid #d8e4eb; }
	#education_advisory .education-program-table tr:first-child { margin-top:0; }
	#education_advisory .education-program-table td { min-height:0; padding:14px 17px 15px; border:0; border-top:1px solid #d8e4eb; }
	#education_advisory .education-program-table td:first-child { border-top:0; }
	#education_advisory .education-program-table td:before { display:block; margin-bottom:6px; color:#0096e6; font-size:.78rem; font-weight:700; content:attr(data-label); }
	#education_advisory .education-process-list { display:block; }
	#education_advisory .process-step { min-height:0; margin-top:1px; border-right:0; }
	#education_advisory .process-step:first-child { margin-top:0; }
	#education_advisory .support-list li { display:block; }
	#education_advisory .support-list strong { display:block; margin-bottom:6px; }
	#education_advisory .accounting-section { padding-top:55px; }
	#education_advisory .accounting-issue-list { grid-template-columns:1fr; margin-top:16px; }
	#education_advisory .advisory-objective { display:block; padding:25px 21px; }
	#education_advisory .advisory-objective span { display:inline-block; margin-bottom:13px; }
	#education_advisory .advisory-flow { display:block; padding:22px 15px; }
	#education_advisory .advisory-flow-connector { width:2px; height:36px; margin:0 auto; }
	#education_advisory .advisory-flow-connector:before { top:0; left:0; width:2px; height:100%; }
	#education_advisory .advisory-flow-connector:after { top:auto; right:-6px; bottom:0; }
	#education_advisory .advisory-flow-connector span { display:none; }
	#education_advisory .advisor-profile { display:block; }
	#education_advisory .advisor-portrait { min-height:0; padding:32px; }
	#education_advisory .advisor-portrait img { max-width:230px; }
	#education_advisory .advisor-profile-content { padding:30px 22px; }
	#education_advisory .advisor-profile-content h3 { margin-bottom:21px; }
	#education_advisory .advisor-profile-content h4 { font-size:1.7rem; }
	#education_advisory .advisor-credential-grid { display:block; }
	#education_advisory .advisor-credential-grid section { margin-top:25px; }
	#education_advisory .advisor-credential-grid section:first-child { margin-top:0; }
}