.elementor-565 .elementor-element.elementor-element-9066fd8{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--padding-top:10px;--padding-bottom:10px;--padding-left:80px;--padding-right:80px;}.elementor-565 .elementor-element.elementor-element-9066fd8:not(.elementor-motion-effects-element-type-background), .elementor-565 .elementor-element.elementor-element-9066fd8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-238b4e9 );}.she-header-transparent-yes{position:absolute;}.elementor-565 .elementor-element.elementor-element-0e9480d{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--align-items:center;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );}.elementor-565 .elementor-element.elementor-element-98232fb img{width:70px;height:70px;}.elementor-565 .elementor-element.elementor-element-2238713{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--align-items:flex-start;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-565 .elementor-element.elementor-element-4f12dd8{text-align:start;}.elementor-565 .elementor-element.elementor-element-4f12dd8 .elementor-heading-title{font-family:"Poppins", Sans-serif;font-size:14px;font-weight:300;color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-bb1c39e{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--align-items:flex-end;}.elementor-widget-navigation-menu .menu-item a.hfe-menu-item.elementor-button{background-color:var( --e-global-color-accent );font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-weight:var( --e-global-typography-accent-font-weight );}.elementor-widget-navigation-menu .menu-item a.hfe-menu-item.elementor-button:hover{background-color:var( --e-global-color-accent );}.elementor-widget-navigation-menu a.hfe-menu-item, .elementor-widget-navigation-menu a.hfe-sub-menu-item{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );}.elementor-widget-navigation-menu .menu-item a.hfe-menu-item, .elementor-widget-navigation-menu .sub-menu a.hfe-sub-menu-item{color:var( --e-global-color-text );}.elementor-widget-navigation-menu .menu-item a.hfe-menu-item:hover,
								.elementor-widget-navigation-menu .sub-menu a.hfe-sub-menu-item:hover,
								.elementor-widget-navigation-menu .menu-item.current-menu-item a.hfe-menu-item,
								.elementor-widget-navigation-menu .menu-item a.hfe-menu-item.highlighted,
								.elementor-widget-navigation-menu .menu-item a.hfe-menu-item:focus{color:var( --e-global-color-accent );}.elementor-widget-navigation-menu .hfe-nav-menu-layout:not(.hfe-pointer__framed) .menu-item.parent a.hfe-menu-item:before,
								.elementor-widget-navigation-menu .hfe-nav-menu-layout:not(.hfe-pointer__framed) .menu-item.parent a.hfe-menu-item:after{background-color:var( --e-global-color-accent );}.elementor-widget-navigation-menu .hfe-nav-menu-layout:not(.hfe-pointer__framed) .menu-item.parent .sub-menu .hfe-has-submenu-container a:after{background-color:var( --e-global-color-accent );}.elementor-widget-navigation-menu .hfe-pointer__framed .menu-item.parent a.hfe-menu-item:before,
								.elementor-widget-navigation-menu .hfe-pointer__framed .menu-item.parent a.hfe-menu-item:after{border-color:var( --e-global-color-accent );}
							.elementor-widget-navigation-menu .sub-menu li a.hfe-sub-menu-item,
							.elementor-widget-navigation-menu nav.hfe-dropdown li a.hfe-sub-menu-item,
							.elementor-widget-navigation-menu nav.hfe-dropdown li a.hfe-menu-item,
							.elementor-widget-navigation-menu nav.hfe-dropdown-expandible li a.hfe-menu-item,
							.elementor-widget-navigation-menu nav.hfe-dropdown-expandible li a.hfe-sub-menu-item{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-weight:var( --e-global-typography-accent-font-weight );}.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-menu-item{padding-left:25px;padding-right:25px;}.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-sub-menu-item{padding-left:calc( 25px + 20px );padding-right:25px;}.elementor-565 .elementor-element.elementor-element-3a65716 .hfe-nav-menu__layout-vertical .menu-item ul ul a.hfe-sub-menu-item{padding-left:calc( 25px + 40px );padding-right:25px;}.elementor-565 .elementor-element.elementor-element-3a65716 .hfe-nav-menu__layout-vertical .menu-item ul ul ul a.hfe-sub-menu-item{padding-left:calc( 25px + 60px );padding-right:25px;}.elementor-565 .elementor-element.elementor-element-3a65716 .hfe-nav-menu__layout-vertical .menu-item ul ul ul ul a.hfe-sub-menu-item{padding-left:calc( 25px + 80px );padding-right:25px;}.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-menu-item, .elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-565 .elementor-element.elementor-element-3a65716 ul.sub-menu{width:220px;}.elementor-565 .elementor-element.elementor-element-3a65716 .sub-menu a.hfe-sub-menu-item,
						 .elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown li a.hfe-menu-item,
						 .elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown li a.hfe-sub-menu-item,
						 .elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible li a.hfe-menu-item,
						 .elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible li a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-565 .elementor-element.elementor-element-3a65716{width:100%;max-width:100%;}.elementor-565 .elementor-element.elementor-element-3a65716.elementor-element{--align-self:center;}.elementor-565 .elementor-element.elementor-element-3a65716 .hfe-nav-menu__toggle{margin:0 auto;}.elementor-565 .elementor-element.elementor-element-3a65716 a.hfe-menu-item, .elementor-565 .elementor-element.elementor-element-3a65716 a.hfe-sub-menu-item{font-family:"Poppins", Sans-serif;font-size:15px;font-weight:300;}.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-menu-item, .elementor-565 .elementor-element.elementor-element-3a65716 .sub-menu a.hfe-sub-menu-item{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-menu-item:hover,
								.elementor-565 .elementor-element.elementor-element-3a65716 .sub-menu a.hfe-sub-menu-item:hover,
								.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item.current-menu-item a.hfe-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-menu-item.highlighted,
								.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item a.hfe-menu-item:focus{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item.current-menu-item a.hfe-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 .menu-item.current-menu-ancestor a.hfe-menu-item{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-3a65716 .sub-menu a.hfe-sub-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 .elementor-menu-toggle,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown li a.hfe-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown li a.hfe-sub-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible li a.hfe-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible li a.hfe-sub-menu-item{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-3a65716 .sub-menu,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown .menu-item a.hfe-menu-item,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown .menu-item a.hfe-sub-menu-item{background-color:var( --e-global-color-238b4e9 );}.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-nav-menu__layout-horizontal .sub-menu,
							.elementor-565 .elementor-element.elementor-element-3a65716 nav:not(.hfe-nav-menu__layout-horizontal) .sub-menu.sub-menu-open,
							.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown .hfe-nav-menu,
						 	.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible .hfe-nav-menu{border-style:none;}.elementor-565 .elementor-element.elementor-element-3a65716 .hfe-nav-menu .sub-menu,
								.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown,
						 		.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible{box-shadow:0px 0px 10px 0px rgba(0, 0, 0, 0);}.elementor-565 .elementor-element.elementor-element-3a65716 .sub-menu li.menu-item:not(:last-child),
						.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown li.menu-item:not(:last-child),
						.elementor-565 .elementor-element.elementor-element-3a65716 nav.hfe-dropdown-expandible li.menu-item:not(:last-child){border-bottom-style:none;}.elementor-565 .elementor-element.elementor-element-1dd530a{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--padding-top:10px;--padding-bottom:10px;--padding-left:80px;--padding-right:80px;}.elementor-565 .elementor-element.elementor-element-1dd530a:not(.elementor-motion-effects-element-type-background), .elementor-565 .elementor-element.elementor-element-1dd530a > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-238b4e9 );}.elementor-565 .elementor-element.elementor-element-b98b29b{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--align-items:center;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-565 .elementor-element.elementor-element-72f89f7{--display:flex;}.elementor-565 .elementor-element.elementor-element-ecaa2b5 img{width:70px;height:70px;}.elementor-565 .elementor-element.elementor-element-523fb3a{text-align:start;}.elementor-565 .elementor-element.elementor-element-523fb3a .elementor-heading-title{font-family:"Poppins", Sans-serif;font-size:14px;font-weight:300;color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit-sidebar-group{--transition-duration:0.5s;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button{color:#333;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button svg path{stroke:#333;fill:#333;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button i{font-size:20px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button svg{max-width:20px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button, .elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_social_media ul > li:last-child{padding:4px 7px 5px 7px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_close-side-widget{color:#333;border-style:none;border-radius:50% 50% 50% 50%;padding:4px 7px 5px 7px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_close-side-widget svg path{stroke:#333;fill:#333;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_close-side-widget i{font-size:20px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_close-side-widget svg{max-width:20px;}.elementor-565 .elementor-element.elementor-element-bdee8a5{--display:flex;--min-height:50vh;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--align-items:flex-start;--overlay-opacity:0.3;}.elementor-565 .elementor-element.elementor-element-bdee8a5:not(.elementor-motion-effects-element-type-background), .elementor-565 .elementor-element.elementor-element-bdee8a5 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-238b4e9 );}.elementor-565 .elementor-element.elementor-element-bdee8a5::before, .elementor-565 .elementor-element.elementor-element-bdee8a5 > .elementor-background-video-container::before, .elementor-565 .elementor-element.elementor-element-bdee8a5 > .e-con-inner > .elementor-background-video-container::before, .elementor-565 .elementor-element.elementor-element-bdee8a5 > .elementor-background-slideshow::before, .elementor-565 .elementor-element.elementor-element-bdee8a5 > .e-con-inner > .elementor-background-slideshow::before, .elementor-565 .elementor-element.elementor-element-bdee8a5 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{background-image:url("https://www.aicpe.org/wp-content/uploads/2026/05/image-2.png");--background-overlay:'';background-position:center right;background-repeat:no-repeat;background-size:auto;}.elementor-widget-page-title .elementor-heading-title, .elementor-widget-page-title .hfe-page-title a{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-widget-page-title .hfe-page-title-icon i{color:var( --e-global-color-primary );}.elementor-widget-page-title .hfe-page-title-icon svg{fill:var( --e-global-color-primary );}.elementor-565 .elementor-element.elementor-element-599decf .hfe-page-title-wrapper{text-align:left;}.elementor-565 .elementor-element.elementor-element-599decf .elementor-heading-title, .elementor-565 .elementor-element.elementor-element-599decf .hfe-page-title a{font-family:"Roboto", Sans-serif;font-weight:400;color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-599decf .hfe-page-title-icon i{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-599decf .hfe-page-title-icon svg{fill:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-icon{width:14px;}.elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-icon i{font-size:14px;}.elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-icon svg{--e-icon-list-icon-size:14px;}body:not(.rtl) .elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-text{padding-left:10px;}body.rtl .elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-text{padding-right:10px;}.elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-text, .elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-text a{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-item{font-family:"Poppins", Sans-serif;font-size:15px;}:root{--page-title-display:none;}@media(min-width:768px){.elementor-565 .elementor-element.elementor-element-0e9480d{--width:5%;}.elementor-565 .elementor-element.elementor-element-2238713{--width:11%;}.elementor-565 .elementor-element.elementor-element-bb1c39e{--width:84%;}.elementor-565 .elementor-element.elementor-element-b98b29b{--width:5%;}}@media(max-width:767px){.elementor-565 .elementor-element.elementor-element-9066fd8{--justify-content:center;--align-items:stretch;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );}.elementor-565 .elementor-element.elementor-element-1dd530a{--justify-content:center;--align-items:stretch;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-565 .elementor-element.elementor-element-b98b29b{--width:100%;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-evenly;}.elementor-565 .elementor-element.elementor-element-b98b29b.e-con{--align-self:stretch;}.elementor-565 .elementor-element.elementor-element-72f89f7{--width:80%;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:flex-start;--align-items:center;}.elementor-565 .elementor-element.elementor-element-ecaa2b5{text-align:start;}.elementor-565 .elementor-element.elementor-element-523fb3a{width:var( --container-widget-width, 160px );max-width:160px;margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 0px) -10px;--container-widget-width:160px;--container-widget-flex-grow:0;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button{color:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button svg path{stroke:#FFFFFF;fill:#FFFFFF;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button i{font-size:20px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_navSidebar-button svg{max-width:20px;}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_close-side-widget{color:var( --e-global-color-238b4e9 );}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit_close-side-widget svg path{stroke:var( --e-global-color-238b4e9 );fill:var( --e-global-color-238b4e9 );}.elementor-565 .elementor-element.elementor-element-1131fc2 .ekit-wid-con .ekit-sidebar-widget{max-width:85%;}.elementor-565 .elementor-element.elementor-element-599decf .elementor-heading-title, .elementor-565 .elementor-element.elementor-element-599decf .hfe-page-title a{font-size:25px;}.elementor-565 .elementor-element.elementor-element-3f696fd .hfe-post-info-item{font-size:12px;}}