.elementor-5573 .elementor-element.elementor-element-0a2b1ef{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}:root{--page-title-display:none;}/* Start custom CSS for html, class: .elementor-element-87d11f9 */.pa-gps-page{
    --pa-dark:#123b3a;
    --pa-dark-2:#0b2f2f;
    --pa-green:#2f6b63;
    --pa-green-2:#4f857c;
    --pa-soft:#edf5f1;
    --pa-soft-2:#f6f8f6;
    --pa-cream:#f7f3eb;
    --pa-white:#ffffff;
    --pa-text:#263837;
    --pa-muted:#647473;
    --pa-line:#dce7e2;
    --pa-accent:#c8a96b;
    --pa-warning:#fff6e6;
    --pa-danger:#fff1ee;
    --pa-danger-border:#e7b6ac;
    --pa-shadow:0 18px 50px rgba(18,59,58,.09);

    font-family:"Karla",Arial,sans-serif;
    color:var(--pa-text);
    background:#fff;
    line-height:1.68;
    font-size:18px;
}

.pa-gps-page *,
.pa-gps-page *:before,
.pa-gps-page *:after{
    box-sizing:border-box;
}

.pa-gps-page h1,
.pa-gps-page h2,
.pa-gps-page h3,
.pa-gps-page h4{
    font-family:"Fraunces",Georgia,serif;
    color:var(--pa-dark);
    line-height:1.13;
    margin-top:0;
}

.pa-gps-page h1{
    font-size:clamp(42px,6vw,72px);
    letter-spacing:-2px;
    margin-bottom:25px;
}

.pa-gps-page h2{
    font-size:clamp(31px,4vw,48px);
    letter-spacing:-1px;
    margin-bottom:20px;
}

.pa-gps-page h3{
    font-size:25px;
    margin-bottom:13px;
}

.pa-gps-page p{
    margin:0 0 20px;
}

.pa-gps-page a{
    color:var(--pa-dark);
    text-decoration-color:rgba(18,59,58,.35);
    text-underline-offset:4px;
    transition:.2s ease;
}

.pa-gps-page a:hover{
    color:var(--pa-green-2);
}

.pa-gps-container{
    width:min(1180px,calc(100% - 40px));
    margin:auto;
}

.pa-gps-narrow{
    width:min(880px,100%);
}

.pa-gps-eyebrow{
    display:inline-flex;
    align-items:center;
    gap:9px;
    font-size:14px;
    line-height:1;
    text-transform:uppercase;
    letter-spacing:1.5px;
    font-weight:700;
    color:var(--pa-green);
    margin-bottom:18px;
}

.pa-gps-eyebrow:before{
    content:"";
    width:28px;
    height:2px;
    background:var(--pa-accent);
}

/* HERO */
.pa-gps-hero{
    background:
        radial-gradient(circle at 90% 5%,rgba(255,255,255,.09),transparent 30%),
        linear-gradient(135deg,var(--pa-dark-2),var(--pa-dark));
    color:#fff;
    padding:95px 0 75px;
    overflow:hidden;
    position:relative;
}

.pa-gps-hero:after{
    content:"";
    position:absolute;
    width:380px;
    height:380px;
    border:1px solid rgba(255,255,255,.08);
    border-radius:50%;
    right:-130px;
    bottom:-210px;
}

.pa-gps-breadcrumb{
    display:flex;
    flex-wrap:wrap;
    gap:8px;
    align-items:center;
    font-size:14px;
    margin-bottom:50px;
    opacity:.8;
}

.pa-gps-breadcrumb a{
    color:#fff;
    text-decoration:none;
}

.pa-gps-breadcrumb span{
    color:rgba(255,255,255,.7);
}

.pa-gps-hero-grid{
    display:grid;
    grid-template-columns:minmax(0,1.55fr) minmax(300px,.75fr);
    gap:60px;
    align-items:end;
}

.pa-gps-hero h1{
    color:#fff;
    max-width:850px;
}

.pa-gps-hero-copy{
    color:rgba(255,255,255,.83);
    font-size:20px;
    max-width:770px;
}

.pa-gps-hero-note{
    background:rgba(255,255,255,.08);
    border:1px solid rgba(255,255,255,.14);
    border-radius:18px;
    padding:28px;
    backdrop-filter:blur(8px);
}

.pa-gps-hero-note strong{
    display:block;
    font-family:"Fraunces",Georgia,serif;
    font-size:25px;
    color:#fff;
    margin-bottom:7px;
}

.pa-gps-hero-note p{
    font-size:16px;
    color:rgba(255,255,255,.76);
    margin:0;
}

.pa-gps-hero-actions{
    display:flex;
    align-items:center;
    flex-wrap:wrap;
    gap:15px;
    margin-top:32px;
}

.pa-gps-btn{
    display:inline-flex;
    align-items:center;
    justify-content:center;
    gap:9px;
    padding:15px 23px;
    border-radius:7px;
    font-weight:700;
    font-size:16px;
    line-height:1.2;
    text-decoration:none !important;
}

.pa-gps-btn-primary{
    background:#fff;
    color:var(--pa-dark) !important;
}

.pa-gps-btn-primary:hover{
    transform:translateY(-2px);
}

.pa-gps-btn-secondary{
    border:1px solid rgba(255,255,255,.32);
    color:#fff !important;
}

/* QUICK NAV */
.pa-gps-quicknav{
    margin-top:-28px;
    position:relative;
    z-index:5;
}

.pa-gps-quicknav-inner{
    background:#fff;
    box-shadow:var(--pa-shadow);
    border:1px solid var(--pa-line);
    border-radius:13px;
    padding:20px 24px;
    display:flex;
    flex-wrap:wrap;
    gap:9px;
    align-items:center;
}

.pa-gps-quicknav-label{
    font-size:14px;
    font-weight:700;
    color:var(--pa-muted);
    margin-right:8px;
}

.pa-gps-quicknav a{
    background:var(--pa-soft-2);
    border:1px solid var(--pa-line);
    padding:8px 12px;
    border-radius:6px;
    text-decoration:none;
    font-size:14px;
    font-weight:600;
}

/* SECTIONS */
.pa-gps-section{
    padding:90px 0;
}

.pa-gps-section-soft{
    background:var(--pa-soft-2);
}

.pa-gps-section-cream{
    background:var(--pa-cream);
}

.pa-gps-lead{
    font-size:21px;
    color:#405453;
}

.pa-gps-intro-grid{
    display:grid;
    grid-template-columns:1.2fr .8fr;
    gap:60px;
    align-items:start;
}

.pa-gps-callout{
    background:var(--pa-soft);
    border-left:4px solid var(--pa-green);
    border-radius:0 12px 12px 0;
    padding:27px 30px;
}

.pa-gps-callout strong{
    display:block;
    color:var(--pa-dark);
    font-size:19px;
    margin-bottom:8px;
}

.pa-gps-callout p:last-child{
    margin-bottom:0;
}

/* PAYMENT RATES */
.pa-gps-rate-grid{
    display:grid;
    grid-template-columns:repeat(3,1fr);
    gap:20px;
    margin-top:42px;
}

.pa-gps-rate{
    background:#fff;
    border:1px solid var(--pa-line);
    border-radius:15px;
    padding:30px;
    position:relative;
    overflow:hidden;
}

.pa-gps-rate-number{
    display:flex;
    align-items:center;
    justify-content:center;
    width:68px;
    height:68px;
    border-radius:50%;
    font-family:"Fraunces",Georgia,serif;
    font-size:26px;
    color:#fff;
    background:var(--pa-dark);
    margin-bottom:22px;
}

.pa-gps-rate:nth-child(2) .pa-gps-rate-number{
    background:var(--pa-green);
}

.pa-gps-rate:nth-child(3) .pa-gps-rate-number{
    background:#8a6d45;
}

.pa-gps-rate p{
    font-size:16px;
    margin-bottom:0;
}

/* TESTS */
.pa-gps-tests{
    display:grid;
    grid-template-columns:repeat(3,1fr);
    gap:22px;
    margin-top:40px;
}

.pa-gps-test{
    border:1px solid var(--pa-line);
    background:#fff;
    border-radius:15px;
    padding:30px;
}

.pa-gps-test-num{
    color:var(--pa-green);
    font-size:14px;
    letter-spacing:1.2px;
    font-weight:700;
    margin-bottom:15px;
}

.pa-gps-checklist{
    padding:0;
    margin:18px 0 0;
    list-style:none;
}

.pa-gps-checklist li{
    position:relative;
    padding:0 0 12px 27px;
    font-size:16px;
}

.pa-gps-checklist li:before{
    content:"✓";
    position:absolute;
    left:0;
    top:0;
    color:var(--pa-green);
    font-weight:800;
}

/* TABLE */
.pa-gps-table-wrap{
    margin:35px 0;
    overflow-x:auto;
    border:1px solid var(--pa-line);
    border-radius:14px;
    background:#fff;
}

.pa-gps-table{
    width:100%;
    border-collapse:collapse;
    min-width:700px;
}

.pa-gps-table th,
.pa-gps-table td{
    padding:18px 21px;
    text-align:left;
    border-bottom:1px solid var(--pa-line);
    vertical-align:top;
}

.pa-gps-table th{
    background:var(--pa-dark);
    color:#fff;
    font-size:15px;
    letter-spacing:.2px;
}

.pa-gps-table tr:last-child td{
    border-bottom:0;
}

.pa-gps-table td:first-child{
    font-weight:700;
    color:var(--pa-dark);
}

/* PROCESS */
.pa-gps-process{
    display:grid;
    grid-template-columns:repeat(4,1fr);
    margin-top:45px;
    gap:0;
}

.pa-gps-step{
    border-top:2px solid var(--pa-line);
    position:relative;
    padding:35px 25px 10px 0;
}

.pa-gps-step:before{
    content:"";
    width:14px;
    height:14px;
    background:var(--pa-green);
    border:4px solid #fff;
    box-shadow:0 0 0 1px var(--pa-green);
    border-radius:50%;
    position:absolute;
    left:0;
    top:-8px;
}

.pa-gps-step strong{
    display:block;
    color:var(--pa-dark);
    margin-bottom:8px;
}

.pa-gps-step p{
    font-size:16px;
    padding-right:18px;
}

/* CASHFLOW */
.pa-gps-cashflow{
    margin-top:45px;
    display:grid;
    grid-template-columns:.9fr 1.1fr;
    gap:35px;
    align-items:center;
}

.pa-gps-example{
    background:var(--pa-dark);
    border-radius:18px;
    padding:35px;
    color:#fff;
}

.pa-gps-example h3{
    color:#fff;
}

.pa-gps-example-label{
    color:rgba(255,255,255,.65);
    font-size:14px;
    text-transform:uppercase;
    letter-spacing:1px;
}

.pa-gps-example-row{
    display:flex;
    justify-content:space-between;
    gap:20px;
    padding:16px 0;
    border-bottom:1px solid rgba(255,255,255,.12);
}

.pa-gps-example-row:last-child{
    border-bottom:0;
}

.pa-gps-example-row span:last-child{
    font-weight:700;
    font-size:19px;
}

.pa-gps-small{
    font-size:14px !important;
    color:var(--pa-muted);
}

/* 2026 */
.pa-gps-2026-box{
    border:1px solid var(--pa-danger-border);
    background:var(--pa-danger);
    border-radius:18px;
    padding:38px;
    margin:38px 0 32px;
}

.pa-gps-2026-badge{
    display:inline-block;
    background:#8b3f31;
    color:#fff;
    font-size:13px;
    font-weight:700;
    letter-spacing:1px;
    text-transform:uppercase;
    padding:7px 10px;
    border-radius:5px;
    margin-bottom:17px;
}

.pa-gps-2026-box h3{
    font-size:30px;
}

.pa-gps-consequence-grid{
    display:grid;
    grid-template-columns:repeat(3,1fr);
    gap:18px;
    margin-top:28px;
}

.pa-gps-consequence{
    background:#fff;
    border:1px solid #ead2cc;
    border-radius:12px;
    padding:23px;
}

.pa-gps-consequence strong{
    display:block;
    color:#823f32;
    font-size:18px;
    margin-bottom:8px;
}

.pa-gps-consequence p{
    margin:0;
    font-size:15px;
}

/* DUE DILIGENCE */
.pa-gps-due-grid{
    display:grid;
    grid-template-columns:.85fr 1.15fr;
    gap:55px;
    align-items:start;
}

.pa-gps-record-list{
    background:#fff;
    border:1px solid var(--pa-line);
    border-radius:16px;
    padding:30px;
}

.pa-gps-record{
    display:grid;
    grid-template-columns:34px 1fr;
    gap:13px;
    padding:16px 0;
    border-bottom:1px solid var(--pa-line);
}

.pa-gps-record:last-child{
    border-bottom:0;
}

.pa-gps-record-num{
    width:29px;
    height:29px;
    display:flex;
    align-items:center;
    justify-content:center;
    border-radius:50%;
    background:var(--pa-soft);
    color:var(--pa-dark);
    font-size:13px;
    font-weight:700;
}

.pa-gps-record strong{
    color:var(--pa-dark);
}

/* ENTITY TYPES */
.pa-gps-entity-grid{
    display:grid;
    grid-template-columns:1fr 1fr;
    gap:25px;
    margin-top:40px;
}

.pa-gps-entity{
    border:1px solid var(--pa-line);
    border-radius:16px;
    padding:32px;
}

.pa-gps-entity-label{
    color:var(--pa-green);
    font-weight:700;
    text-transform:uppercase;
    font-size:13px;
    letter-spacing:1px;
}

/* RELATED */
.pa-gps-related{
    display:grid;
    grid-template-columns:repeat(3,1fr);
    gap:16px;
    margin-top:38px;
}

.pa-gps-related a{
    display:block;
    background:#fff;
    border:1px solid var(--pa-line);
    padding:22px;
    border-radius:12px;
    text-decoration:none;
}

.pa-gps-related a:hover{
    border-color:var(--pa-green);
    transform:translateY(-2px);
}

.pa-gps-related strong{
    display:block;
    font-family:"Fraunces",Georgia,serif;
    font-size:20px;
    margin-bottom:5px;
}

.pa-gps-related span{
    font-size:14px;
    color:var(--pa-muted);
}

/* FAQ */
.pa-gps-faq-list{
    margin-top:40px;
    border-top:1px solid var(--pa-line);
}

.pa-gps-faq{
    border-bottom:1px solid var(--pa-line);
}

.pa-gps-faq summary{
    list-style:none;
    cursor:pointer;
    padding:25px 50px 25px 0;
    font-family:"Fraunces",Georgia,serif;
    font-weight:600;
    font-size:22px;
    color:var(--pa-dark);
    position:relative;
}

.pa-gps-faq summary::-webkit-details-marker{
    display:none;
}

.pa-gps-faq summary:after{
    content:"+";
    position:absolute;
    right:3px;
    top:21px;
    font-family:Arial,sans-serif;
    font-size:29px;
    font-weight:300;
    color:var(--pa-green);
}

.pa-gps-faq[open] summary:after{
    content:"−";
}

.pa-gps-faq-answer{
    padding:0 55px 23px 0;
    color:#445957;
}

.pa-gps-faq-answer p:last-child{
    margin-bottom:0;
}

/* CTA */
.pa-gps-cta{
    padding:90px 0;
    background:var(--pa-dark);
    color:#fff;
    text-align:center;
}

.pa-gps-cta-inner{
    width:min(850px,100%);
    margin:auto;
}

.pa-gps-cta h2{
    color:#fff;
}

.pa-gps-cta p{
    color:rgba(255,255,255,.77);
    font-size:19px;
    max-width:720px;
    margin:0 auto 28px;
}

.pa-gps-cta .pa-gps-btn{
    background:#fff;
    color:var(--pa-dark) !important;
}

.pa-gps-cta-sub{
    display:block;
    margin-top:17px;
    font-size:14px;
    color:rgba(255,255,255,.62);
}

/* REFERENCES */
.pa-gps-references{
    padding:45px 0;
    background:#fafbfa;
    border-top:1px solid var(--pa-line);
}

.pa-gps-references h3{
    font-size:20px;
}

.pa-gps-references p,
.pa-gps-references li{
    font-size:14px;
    color:var(--pa-muted);
}

.pa-gps-references ul{
    padding-left:20px;
}

/* RESPONSIVE */
@media(max-width:960px){
    .pa-gps-hero-grid,
    .pa-gps-intro-grid,
    .pa-gps-cashflow,
    .pa-gps-due-grid{
        grid-template-columns:1fr;
    }

    .pa-gps-rate-grid,
    .pa-gps-tests,
    .pa-gps-related{
        grid-template-columns:1fr 1fr;
    }

    .pa-gps-process{
        grid-template-columns:1fr 1fr;
        gap:25px;
    }

    .pa-gps-consequence-grid{
        grid-template-columns:1fr;
    }

    .pa-gps-hero{
        padding-top:70px;
    }

    .pa-gps-hero-grid{
        gap:35px;
    }
}

@media(max-width:650px){
    .pa-gps-page{
        font-size:17px;
    }

    .pa-gps-container{
        width:min(100% - 28px,1180px);
    }

    .pa-gps-section,
    .pa-gps-cta{
        padding:65px 0;
    }

    .pa-gps-hero{
        padding:55px 0 55px;
    }

    .pa-gps-breadcrumb{
        margin-bottom:32px;
    }

    .pa-gps-hero-copy{
        font-size:18px;
    }

    .pa-gps-rate-grid,
    .pa-gps-tests,
    .pa-gps-related,
    .pa-gps-entity-grid,
    .pa-gps-process{
        grid-template-columns:1fr;
    }

    .pa-gps-step{
        padding-top:25px;
    }

    .pa-gps-quicknav-inner{
        align-items:stretch;
    }

    .pa-gps-quicknav-label{
        width:100%;
    }

    .pa-gps-quicknav a{
        flex:1 1 46%;
        text-align:center;
    }

    .pa-gps-2026-box{
        padding:27px 22px;
    }

    .pa-gps-faq summary{
        font-size:19px;
    }

    .pa-gps-rate,
    .pa-gps-test,
    .pa-gps-entity,
    .pa-gps-record-list{
        padding:24px;
    }
}

<style>
/* =========================================================
   PATH ACCOUNTANTS – CIS GPS THEME CORRECTION
   Add AFTER the existing pa-gps CSS
========================================================= */

.pa-gps-page{
    /* Exact Path Accountants colour direction */
    --pa-dark:#0c1a2e;
    --pa-dark-2:#033d7a;
    --pa-green:#045cb4;
    --pa-green-2:#033d7a;
    --pa-soft:#e6f0fb;
    --pa-soft-2:#f5f8fd;
    --pa-cream:#f8faff;
    --pa-white:#ffffff;
    --pa-text:#0c1a2e;
    --pa-muted:#5b6b82;
    --pa-line:#dde5f0;
    --pa-accent:#f0a500;
    --pa-warning:#fff8e6;
    --pa-danger:#fff8e6;
    --pa-danger-border:#f0d28a;
    --pa-shadow:0 8px 30px rgba(4,92,180,.10);

    color:#0c1a2e;
    background:#fff;
}


/* =========================================================
   TYPOGRAPHY
========================================================= */

.pa-gps-page h1,
.pa-gps-page h2,
.pa-gps-page h3,
.pa-gps-page h4{
    color:#0c1a2e;
}

.pa-gps-page p{
    color:#5b6b82;
}

.pa-gps-page a{
    color:#045cb4;
    text-decoration-color:rgba(4,92,180,.30);
}

.pa-gps-page a:hover{
    color:#033d7a;
}


/* =========================================================
   EYEBROWS / LABELS
========================================================= */

.pa-gps-eyebrow{
    color:#045cb4;
}

.pa-gps-eyebrow:before{
    background:#f0a500;
}


/* =========================================================
   HERO – MATCH CURRENT PATH HOMEPAGE
========================================================= */

.pa-gps-hero{
    background:
        radial-gradient(
            circle at 88% 12%,
            rgba(4,92,180,.10),
            transparent 29%
        ),
        linear-gradient(
            140deg,
            #eef4fc 0%,
            #ffffff 55%,
            #e8f0fb 100%
        );

    color:#0c1a2e;
    padding:90px 0 78px;
}

.pa-gps-hero:after{
    border-color:rgba(4,92,180,.08);
}

.pa-gps-hero h1{
    color:#0c1a2e;
}

.pa-gps-hero-copy{
    color:#5b6b82;
}

.pa-gps-hero .pa-gps-eyebrow,
.pa-gps-hero .pa-gps-eyebrow[style]{
    color:#045cb4 !important;
}

.pa-gps-hero .pa-gps-eyebrow:before{
    background:#f0a500;
}


/* Breadcrumb */

.pa-gps-breadcrumb{
    color:#5b6b82;
}

.pa-gps-breadcrumb a{
    color:#045cb4;
}

.pa-gps-breadcrumb a:hover{
    color:#033d7a;
}

.pa-gps-breadcrumb span{
    color:#73839a;
}


/* Gross payment note */

.pa-gps-hero-note{
    background:#ffffff;
    border:1px solid #dde5f0;
    box-shadow:0 16px 45px rgba(4,92,180,.10);
    border-radius:16px;
}

.pa-gps-hero-note strong{
    color:#0c1a2e;
}

.pa-gps-hero-note p{
    color:#5b6b82;
}


/* =========================================================
   BUTTONS – SAME PILL DIRECTION AS PATH
========================================================= */

.pa-gps-btn{
    border-radius:50px;
    padding:14px 25px;
    font-weight:700;
}


/* Main blue button */

.pa-gps-btn-primary{
    background:#045cb4;
    color:#ffffff !important;
    box-shadow:0 4px 20px rgba(4,92,180,.28);
}

.pa-gps-btn-primary:hover{
    background:#033d7a;
    color:#fff !important;
    box-shadow:0 8px 28px rgba(4,92,180,.32);
}


/* Secondary outlined hero button */

.pa-gps-btn-secondary{
    background:transparent;
    color:#045cb4 !important;
    border:2px solid #045cb4;
}

.pa-gps-btn-secondary:hover{
    background:#045cb4;
    color:#ffffff !important;
}


/* =========================================================
   QUICK NAV
========================================================= */

.pa-gps-quicknav-inner{
    border-color:#dde5f0;
    background:#ffffff;
    box-shadow:0 8px 30px rgba(4,92,180,.09);
}

.pa-gps-quicknav-label{
    color:#5b6b82;
}

.pa-gps-quicknav a{
    background:#f5f8fd;
    border-color:#dde5f0;
    color:#045cb4;
    border-radius:50px;
}

.pa-gps-quicknav a:hover{
    background:#e6f0fb;
    border-color:#b8d1ec;
    color:#033d7a;
}


/* =========================================================
   SECTION BACKGROUNDS
========================================================= */

.pa-gps-section{
    background:#ffffff;
}

.pa-gps-section-soft{
    background:#f5f8fd;
}

.pa-gps-section-cream{
    background:#f8faff;
}

.pa-gps-lead{
    color:#42546b;
}


/* =========================================================
   CALLOUTS
========================================================= */

.pa-gps-callout{
    background:#e6f0fb;
    border-left:4px solid #045cb4;
    color:#0c1a2e;
}

.pa-gps-callout strong{
    color:#0c1a2e;
}

.pa-gps-callout p{
    color:#5b6b82;
}


/* =========================================================
   RATE CARDS
========================================================= */

.pa-gps-rate{
    border-color:#dde5f0;
    background:#ffffff;
    box-shadow:0 5px 22px rgba(4,92,180,.05);
}

.pa-gps-rate-number{
    background:#045cb4;
    color:#fff;
}

.pa-gps-rate:nth-child(2) .pa-gps-rate-number{
    background:#033d7a;
}

.pa-gps-rate:nth-child(3) .pa-gps-rate-number{
    background:#f0a500;
    color:#0c1a2e;
}

.pa-gps-rate h3{
    color:#0c1a2e;
}

.pa-gps-rate p{
    color:#5b6b82;
}


/* =========================================================
   ELIGIBILITY TEST CARDS
========================================================= */

.pa-gps-test{
    border-color:#dde5f0;
    background:#ffffff;
    box-shadow:0 5px 22px rgba(4,92,180,.045);
}

.pa-gps-test-num{
    color:#045cb4;
}

.pa-gps-test h3{
    color:#0c1a2e;
}

.pa-gps-test p{
    color:#5b6b82;
}

.pa-gps-checklist li{
    color:#42546b;
}

.pa-gps-checklist li:before{
    color:#045cb4;
}


/* =========================================================
   TABLE
========================================================= */

.pa-gps-table-wrap{
    border-color:#dde5f0;
    box-shadow:0 5px 22px rgba(4,92,180,.045);
}

.pa-gps-table th{
    background:#045cb4;
    color:#ffffff;
}

.pa-gps-table td{
    border-color:#dde5f0;
    color:#5b6b82;
}

.pa-gps-table td:first-child{
    color:#0c1a2e;
}

.pa-gps-table tbody tr:nth-child(even){
    background:#f8faff;
}


/* =========================================================
   APPLICATION PROCESS
========================================================= */

.pa-gps-step{
    border-color:#cbd9e8;
}

.pa-gps-step:before{
    background:#045cb4;
    border-color:#fff;
    box-shadow:0 0 0 1px #045cb4;
}

.pa-gps-step strong{
    color:#0c1a2e;
}

.pa-gps-step p{
    color:#5b6b82;
}


/* =========================================================
   CASH FLOW EXAMPLE
========================================================= */

.pa-gps-example{
    background:
        linear-gradient(
            135deg,
            #033d7a 0%,
            #045cb4 70%,
            #086bc9 100%
        );
    box-shadow:0 18px 45px rgba(4,92,180,.20);
}

.pa-gps-example h3{
    color:#ffffff;
}

.pa-gps-example-label{
    color:#ffd36c;
}

.pa-gps-example-row{
    border-color:rgba(255,255,255,.15);
}

.pa-gps-example-row span{
    color:rgba(255,255,255,.86);
}

.pa-gps-example-row span:last-child{
    color:#ffffff;
}


/* =========================================================
   APRIL 2026 IMPORTANT SECTION
   Use Path gold instead of red
========================================================= */

.pa-gps-2026-box{
    background:#fff8e6;
    border:1px solid #f0d28a;
    box-shadow:0 8px 28px rgba(240,165,0,.08);
}

.pa-gps-2026-badge{
    background:#f0a500;
    color:#0c1a2e;
    border-radius:50px;
}

.pa-gps-2026-box h3{
    color:#0c1a2e;
}

.pa-gps-2026-box p{
    color:#5b6b82;
}

.pa-gps-consequence{
    background:#ffffff;
    border-color:#f0dca7;
}

.pa-gps-consequence strong{
    color:#033d7a;
}

.pa-gps-consequence p{
    color:#5b6b82;
}


/* =========================================================
   DUE DILIGENCE RECORD LIST
========================================================= */

.pa-gps-record-list{
    border-color:#dde5f0;
    background:#ffffff;
    box-shadow:0 5px 22px rgba(4,92,180,.045);
}

.pa-gps-record{
    border-color:#dde5f0;
}

.pa-gps-record-num{
    background:#e6f0fb;
    color:#045cb4;
}

.pa-gps-record strong{
    color:#0c1a2e;
}


/* =========================================================
   SOLE TRADER / COMPANY
========================================================= */

.pa-gps-entity{
    background:#ffffff;
    border-color:#dde5f0;
    box-shadow:0 5px 22px rgba(4,92,180,.045);
}

.pa-gps-entity-label{
    color:#045cb4;
}

.pa-gps-entity h3{
    color:#0c1a2e;
}

.pa-gps-entity p{
    color:#5b6b82;
}


/* =========================================================
   RELATED CONTENT CARDS
========================================================= */

.pa-gps-related a{
    background:#ffffff;
    border-color:#dde5f0;
    box-shadow:0 4px 18px rgba(4,92,180,.04);
}

.pa-gps-related a:hover{
    border-color:#045cb4;
    box-shadow:0 10px 28px rgba(4,92,180,.10);
}

.pa-gps-related strong{
    color:#0c1a2e;
}

.pa-gps-related span{
    color:#5b6b82;
}


/* =========================================================
   FAQ
========================================================= */

.pa-gps-faq-list{
    border-color:#dde5f0;
}

.pa-gps-faq{
    border-color:#dde5f0;
}

.pa-gps-faq summary{
    color:#0c1a2e;
}

.pa-gps-faq summary:after{
    color:#045cb4;
}

.pa-gps-faq-answer{
    color:#5b6b82;
}

.pa-gps-faq-answer p{
    color:#5b6b82;
}


/* =========================================================
   FINAL CTA – MATCH PATH FOOTER CTA
========================================================= */

.pa-gps-cta{
    background:
        radial-gradient(
            circle at 86% 10%,
            rgba(240,165,0,.20),
            transparent 25%
        ),
        linear-gradient(
            112deg,
            #033d7a 0%,
            #045cb4 65%,
            #086bc9 100%
        );
}

.pa-gps-cta h2{
    color:#ffffff;
}

.pa-gps-cta p{
    color:rgba(255,255,255,.78);
}

.pa-gps-cta .pa-gps-eyebrow,
.pa-gps-cta .pa-gps-eyebrow[style]{
    color:#ffd36c !important;
}

.pa-gps-cta .pa-gps-eyebrow:before{
    background:#f0a500;
}

.pa-gps-cta .pa-gps-btn{
    background:#ffffff;
    color:#033d7a !important;
    border-radius:50px;
    box-shadow:0 4px 18px rgba(0,0,0,.16);
}

.pa-gps-cta .pa-gps-btn:hover{
    background:#ffd36c;
    color:#0c1a2e !important;
    transform:translateY(-2px);
}

.pa-gps-cta-sub{
    color:rgba(255,255,255,.63);
}


/* =========================================================
   REFERENCES
========================================================= */

.pa-gps-references{
    background:#f5f8fd;
    border-color:#dde5f0;
}

.pa-gps-references h3{
    color:#0c1a2e;
}

.pa-gps-references p,
.pa-gps-references li{
    color:#5b6b82;
}

.pa-gps-references a{
    color:#045cb4;
}


/* =========================================================
   SMALL TEXT
========================================================= */

.pa-gps-small{
    color:#5b6b82 !important;
}


/* =========================================================
   MOBILE
========================================================= */

@media(max-width:650px){

    .pa-gps-hero{
        padding-top:58px;
        padding-bottom:58px;
    }

    .pa-gps-hero-note{
        box-shadow:0 8px 25px rgba(4,92,180,.08);
    }

    .pa-gps-btn{
        width:100%;
    }

    .pa-gps-hero-actions{
        width:100%;
    }

    .pa-gps-quicknav a{
        border-radius:8px;
    }
}


/* Reduce hero top spacing */
.pa-gps-hero{
    padding-top:35px !important;
    padding-bottom:65px;
}

.pa-gps-breadcrumb{
    margin-bottom:35px;
}

@media(max-width:650px){
    .pa-gps-hero{
        padding-top:25px !important;
        padding-bottom:50px;
    }

    .pa-gps-breadcrumb{
        margin-bottom:28px;
    }
}/* End custom CSS */