@charset "utf-8";
/* CSS Document */

@font-face {
    font-family: 'ArialNarrow';
    src: url('arialn-webfont.eot');
    src: url('arialn-webfont.eot?#iefix') format('embedded-opentype'),
         url('arialn-webfont.woff') format('woff'),
         url('arialn-webfont.ttf') format('truetype'),
         url('arialn-webfont.svg#ArialNarrow') format('svg');
    font-weight: normal;
    font-style: normal;

}

@font-face {
    font-family: 'ArialNarrow';
    src: url('arialnb-webfont.eot');
    src: url('arialnb-webfont.eot?#iefix') format('embedded-opentype'),
         url('arialnb-webfont.woff') format('woff'),
         url('arialnb-webfont.ttf') format('truetype'),
         url('arialnb-webfont.svg#ArialNarrow') format('svg');
    font-weight: normal;
    font-style: normal;

}

a:link {color: #C1272D; text-decoration: none;} 
a:visited {color: #C1272D; text-decoration: none;} 
a:hover {color: #C1272D; text-decoration: underline;} 
a:active {color: #C1272D; text-decoration: none;}

/*always scrollbar fix*/
html {
	min-height: 100%; margin-bottom: 1px;
}
a 									{ /* remove the dotted outlines when clicking tabs */ 
						  		      outline: none; }
img	{
	border: 0;
}

.clearfix:after {
    content: ".";
    display: block;
    height: 0;
    clear: both;
    visibility: hidden;
}

.clearfix {
    zoom: 1;     /* triggers hasLayout */
    }  /* Only IE can see inside the conditional comment
    and read this CSS rule. Don't ever use a normal HTML
    comment inside the CC or it will close prematurely. */

html, body {
	height: 100%;
	min-height: 100%;
	cursor: default;
}
.clear {
	clear: both;
}
body  {
	margin: 0; /* it's good practice to zero the margin and padding of the body element to account for differing browser defaults */
	padding: 0;
	text-align: center; /* this centers the container in IE 5* browsers. The text is then set to the left aligned default in the #container selector */
	color: #000000;
	background-color: #ffffff;
	font-family: Georgia, "Times New Roman", Times, serif;
	font-size: 62.5%;
	letter-spacing: 0em;
	width: 100%;
	-webkit-font-smoothing: antialiased;
}

.topmargin {
	height: 6px;
	width: 951px;
	background-image: url(images/topgradient.jpg);
	background-repeat: no-repeat;
	background-position: left;
	position: relative;
	line-height: 0px;
}

#wrapper {
	min-height: 100%;
	position:relative;
	text-align: left;
	margin-right: auto;
	margin-left: auto;
	width: 100%;
	_height: 100%; /* IE 6 and below */
}

#content-holder {
	width: 989px;
	margin-right: auto;
	margin-left: auto;
	position: relative;
	padding-bottom: 50px;
	text-align: left;
	height: 100%;
}
#footer {
	width: 100%;
	height: 50px;
	position: absolute;
	bottom: 0px;
	margin-bottom: 0px;
	padding-bottom: 0px;
	margin-right: auto;
	margin-left: auto;
	text-align: center;
	left: auto;
	right: auto;
	display: block;
}

.footer-content-holder {
	height: 50px;
	width: 989px;
	margin-right: auto;
	margin-left: auto;
	position: relative;
	text-align: left;
}
.footer-content {
	background-image: url(images/footer-bg.gif);
	background-repeat: no-repeat;
	height: 50px;
	width: 950px;
	margin-right: 19px;
	margin-left: 19px;
	position: relative;
	padding-right: 19px;
	padding-left: 19px;
}
.footer-credit {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #989898;
	float: left;
	width: 144px;
	height: 25px;
	padding-top: 19px;
	text-align: left;
}
.footer-menu {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #989898;
	float: right;
	width: 600px;
	height: 25px;
	text-align: right;
	margin-top: 19px;
	padding-right: 44px;
}

.footer-menu a:link{
	color: #989898;
}
.footer-menu a:visited{
	color: #989898;
}
.footer-menu a:hover{
	color: #C1272D;
	text-decoration: none;
}
.footer-menu a:active{
	color: #989898;
}
.header {
	height: 118px;
	width: 951px;
	padding-right: 19px;
	padding-left: 19px;
}

.logo {
	float: left;
	padding-top: 33px;
}

.bakertilly-logo {
	float: right;
	padding-top: 33px;
}
#navleft {
	width: 35px;
	height: 31px;
	background-image: url(images/nav/left.gif);
	float: left;
}
#navright {
	width: 35px;
	height: 31px;
	background-image: url(images/nav/right.gif);
	float: right;
}
#nav {
	width: 919px;
	height: 31px;
	background-image: url(images/nav/navbg.gif);
	background-repeat: repeat-x;
	text-align: left;
	float: left;
}

.blurb {
	padding-top: 24px;
	padding-left: 24px;
	width: 450px;
	float: left;
}

#content-home {
	height: 550px;
	width: 100%;
	text-align: left;
	padding-right: 19px;
	padding-left: 19px;
	background-image: url(images/homepic.jpg);
	background-repeat: no-repeat;
	background-position: 19px 0px;
	margin-top: 28px;
}

.titles {
	font-family: 'ArialNarrow';
	color: #003F5F;
	font-size: 14px;
	font-weight: bold;
	text-transform: uppercase;
	word-spacing: 1px;
	display: block;
	padding-top: 2px;
}

.subtext {
	font-family: Arial, Helvetica, sans-serif;
	color: #989898;
	line-height: 18px;
	font-size: 1.1em;
	display: block;
}

#content-about-us {
	height: 241px;
	width: 100%;
	text-align: left;
	padding-right: 19px;
	padding-left: 19px;
	background-image: url(images/aboutuspic.jpg);
	background-repeat: no-repeat;
	background-position: 19px 0px;
	margin-top: 28px;
}
#content-partners {
	height: 250px;
	width: 100%;
	text-align: left;
	padding-right: 19px;
	padding-left: 19px;
	background-image: url(images/partnerspic.jpg);
	background-repeat: no-repeat;
	background-position: 19px 0px;
	margin-top: 28px;
}
#content-our-services {
	height: 241px;
	width: 100%;
	text-align: left;
	padding-right: 19px;
	padding-left: 19px;
	background-image: url(images/ourservicespic.jpg);
	background-repeat: no-repeat;
	background-position: 19px 0px;
	margin-top: 28px;
}
.fadingrule {
	width: 444px;
	background-image: url(images/fadingrule.gif);
	background-repeat: no-repeat;
	background-position: 0px 10px;
	height: 38px;
}
.fadingrule-short {
	width: 442px;
	background-image: url(images/fadingrule-short.gif);
	background-repeat: no-repeat;
	background-position: 0px 10px;
	height: 25px;
}
.fadingrule-quarter {
	width: 209px;
	background-image: url(images/fadingrule-quarter.gif);
	background-repeat: no-repeat;
	background-position: 0px 10px;
	height: 25px;
}
.fadingrule-3-quarter {
	width: 675px;
	background-image: url(images/fadingrule-3-quarter.gif);
	background-repeat: no-repeat;
	background-position: 0px 10px;
	height: 25px;
}
#content-international {
	height: 250px;
	width: 100%;
	text-align: left;
	padding-right: 19px;
	padding-left: 19px;
	background-image: url(images/internationalpic.jpg);
	background-repeat: no-repeat;
	background-position: 19px 0px;
	margin-top: 28px;
}
br {*letter-spacing:0px !important;}

#body-home {
	float: right;
	width: 410px;
	font-family: Georgia, "Times New Roman", Times, serif;
	font-style: italic;
	color: #003F5F;
	line-height: 27px;
	font-size: 1.44909em;
	*font-size: 14px;
	padding-right: 64px;
	word-spacing: 0.2em;
	letter-spacing: -0.069em;
	font-weight: 500;
	height: 341px;
	padding-top: 19px;
}
#bulletin-new-companies-act {
	float: right;
	width: 347px;
	margin-top: 18px;
	padding-right: 39px;
	height: 30px;
	clear: both;
	background-image: url(images/bulletin-new-companies-act.gif);
	background-repeat: no-repeat;
	text-align: center;
	font-family: 'ArialNarrow';
	color: #FFF;
	font-size: 15px;
	line-height: 30px;
}
#bulletin-new-companies-act a {
	color: #FFF;
}
#individual-tax-2011 {
	float: right;
	width: 147px;
	margin-top: 10px;
	padding-right: 39px;
	height: 30px;
	clear: both;
	background-image: url(images/individual-tax-2011.gif);
	background-repeat: no-repeat;
	text-align: center;
	font-family: 'ArialNarrow';
	color: #FFF;
	font-size: 15px;
	line-height: 30px;
}
#individual-tax-2011 a {
	color: #FFF;
}
#subscribe-home {
	float: right;
	width: 435px;
	margin-top: 20px;
	padding-right: 39px;
	height: 166px;
	clear: both;
	background-image: url(images/subscribe-bg.gif);
	background-repeat: no-repeat;
	text-indent: 22px;
	padding-top: 20px;
}
#body-about-us {
	width: 905px;
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	padding-top: 28px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-left: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;
	height: auto;
}
#column-title {
	width: 902px;
	display: block;
}
#column-title-half-left {
	width: 442px;
	display: block;
	clear: left;
	float: left;
}
#quarter-column {
	width: 209px;
	display: block;
	clear: left;
	float: left;
	margin-right: 20px;
}
.news-thumbs-block {
	display: block;
	height: auto;
	width: 676px;
	padding-bottom: 16px;
	position:relative;
}
.news-thumbs {
	width: 154px;
	height: auto;
	text-align: center;
	float: left;
	margin-right: 20px;
}
.news-thumbs-last {
	width: 154px;
	height: 154px;
	text-align: center;
	float: left;
}
.news-thumbs img, .news-thumbs-last img {
	margin-bottom: 14px;
}
#column-title-half-right-newspage {
	width: 676px;
	display: block;
	clear: right;
	float: left;
}
#column-title-half-right {
	width: 442px;
	display: block;
	clear: right;
	float: right;
}
#column-title-half-full {
	width: 800px;
	display: block;
	clear: left;
	float: left;
}
#column-1 {
	width: 440px;
	float: left;
	clear: left;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
#column-2 {
	width: 440px;
	float: right;
	clear: right;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
#body-partners {
	width: 972px;
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 12px;
	padding-top: 28px;
	margin-right: 22px;
	margin-left: 19px;
	padding-bottom: 0px;
	margin-bottom: 0px;
}

#partners-column-1 {
	width: 281px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
	padding-right: 54px;
}
#partners-column-4 {
	width: 281px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
}
#body-international {
	float: left;
	width: 542px;
	font-family: Georgia, "Times New Roman", Times, serif;
	font-style: italic;
	color: #003F5F;
	line-height: 27px;
	font-size: 1.44909em;
	*font-size: 14px;
	padding-left: 24px;
	word-spacing: 0.25em;
	letter-spacing: -0.069em;
	font-weight: 500;
	height: 140px;
	padding-top: 19px;
	clear: left;
}
#bodymain-international {
	width: 905px;
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	padding-top: 22px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-left: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;
	height: auto;
}
#international-column-1 {
	width: 135px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
	padding-right: 17px;
}
#international-column-1 {
	width: 135px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
}
#international-disclaimer {
	width: 905px;
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-left: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;
	height: 144px;
	background-image: url(images/disclaimerbg.gif);
	padding-top: 10px;
	background-repeat: no-repeat;
}
#contactus-column-1 {
	width: 275px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
	padding-right: 26px;
}
#contactus-column-2 {
	width: 308px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
	padding-right: 35px;
	background-image: url(images/contactus-bg.gif);
	background-repeat: no-repeat;
	background-position: 0px 49px;
}
#contactus-column-2-form {
	padding-right: 26px;
	padding-left: 26px;
	padding-top: 26px;
}
#contactus-column-3 {
	width: 308px;
	float: left;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
	background-image: url(images/contactus-bg.gif);
	background-repeat: no-repeat;
	background-position: 0px 49px;
}

#body-students {
	width: 905px;
	padding-top: 28px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;
	height: auto;
}
#body-students-about-us {
	width: 905px;
	padding-top: 365px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;
	height: auto;
}
#students-about-us-column-1 {
	font-family: Georgia, "Times New Roman", Times, serif;
	font-style: italic;
	color: #003F5F;
	line-height: 27px;
	font-size: 1.44909em;
	*font-size: 14px;
	word-spacing: 0.25em;
	letter-spacing: -0.069em;
	font-weight: 500;
	width: 440px;
	float: left;
	clear: left;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#students-about-us-column-2 {
	font-family: Georgia, "Times New Roman", Times, serif;
	font-style: italic;
	color: #003F5F;
	line-height: 27px;
	font-size: 1.44909em;
	*font-size: 14px;
	word-spacing: 0.25em;
	letter-spacing: -0.069em;
	font-weight: 500;
	width: 440px;
	float: right;
	clear: right;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#body-students-way-we-work {
	width: 905px;
	padding-top: 337px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;
}

#students-way-we-work-column-1 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	width: 440px;
	float: left;
	clear: left;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#students-way-we-work-column-2 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	width: 440px;
	float: right;
	clear: right;
	margin-bottom: 0px;
	padding-bottom: 0px;
	display: block;
	position: relative;
}

#body-students-where-you-win {
	width: 905px;
	padding-top: 321px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-bottom: 100px;
	margin-bottom: 0px;
}
#body-students-what-we-require {
	width: 905px;
	padding-top: 320px;
	margin-right: 22px;
	margin-left: 19px;
	padding-right: 22px;
	padding-bottom: 0px;
	margin-bottom: 0px;

}
#students-what-we-require-1 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	width: 300px;
	float: left;
	clear: left;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#students-what-we-require-2 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	width: 440px;
	float: left;
	clear: right;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
#students-what-we-require-3 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 1.2em;
	*font-size: 12px;
	padding-bottom: 0px;
	margin-bottom: 0px;
	padding-left: 19px;
	float: left;
}
#downloads-column-1 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 12px;
	width: 442px;
	float: left;
	clear: left;
	display: block;
	margin-bottom: 0px;
	padding-bottom: 0px;
}

#news-column-2 {
	font-family: Arial, Helvetica, sans-serif;
	color: #808080;
	line-height: 20px;
	font-size: 12px;
	width: 676px;
	clear: right;
	margin-bottom: 0px;
	padding-bottom: 0px;
	
}
#news-column-2-form {
	padding-right: 26px;
	
	padding-top: 26px;
}
input.button {
background: url(images/submit.gif) }

input.button:hover {

background: url(images/submit-t.gif) }