.us-audit-scope_page__ma6wa{--as-navy:#1f325b;--as-gold:#c39960;--as-lightblue:#6f8cc7;--as-body:#333;--as-white:#fff;--as-tint2:#f8f9fc;--as-tint6:#edf0f7;--as-tint10:#e2e6ef;--as-tint50:#8f99ad;--as-success:#22a869;--as-warning:#e5940a;--as-error:#d94452;--as-critical:#9b2335;--as-ieepa:#ea580c;font-family:Arial,Helvetica,sans-serif;color:var(--as-body);background:var(--as-white);line-height:1.6;font-size:16px}.us-audit-scope_container__WIZEt{max-width:1180px;margin:0 auto;padding:0 32px}.us-audit-scope_topbar__lWT1a{background:var(--as-navy);border-bottom:2px solid var(--as-gold);padding:20px 0}.us-audit-scope_topbarInner__d_x2V{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:16px;max-width:1180px;margin:0 auto;padding:0 32px}.us-audit-scope_brand__9UCnW{color:var(--as-white);font-size:20px;font-weight:700;letter-spacing:.5px}.us-audit-scope_reg__GTVtY{font-size:12px;vertical-align:super}.us-audit-scope_topbarMeta__XJZ5_{color:var(--as-lightblue);font-size:13px}.us-audit-scope_hero__WAwST{background:var(--as-navy);color:var(--as-white);padding:100px 0 120px;position:relative}.us-audit-scope_hero__WAwST:after{content:"";position:absolute;bottom:0;left:0;right:0;height:4px;background:var(--as-gold)}.us-audit-scope_eyebrow__bdIPE{display:inline-block;color:var(--as-gold);font-size:13px;letter-spacing:2px;text-transform:uppercase;margin-bottom:24px;font-weight:700}.us-audit-scope_heroTitle__4Xzpc{font-size:52px;line-height:1.15;font-weight:700;margin-bottom:28px;max-width:920px}.us-audit-scope_heroAccent__HhPE1{color:var(--as-gold)}.us-audit-scope_heroLede__aRJFF{font-size:20px;line-height:1.55;color:hsla(0,0%,100%,.85);max-width:800px;margin-bottom:40px}.us-audit-scope_heroNote__vpsIB{font-size:14px;color:var(--as-tint50);border-left:3px solid var(--as-gold);padding-left:16px;max-width:700px}.us-audit-scope_sectionHead__5E2_l{text-align:center;margin-bottom:56px}.us-audit-scope_sectionHead__5E2_l h2{font-size:36px;line-height:1.2;color:var(--as-navy);margin-bottom:16px}.us-audit-scope_sectionHead__5E2_l p{font-size:18px;color:var(--as-tint50);max-width:760px;margin:0 auto}.us-audit-scope_problem__im6Ss{padding:80px 0}.us-audit-scope_dutyGrid__U_KgC{display:grid;grid-template-columns:repeat(4,1fr);gap:24px;margin-top:40px}.us-audit-scope_dutyCard__sOck5{border:1px solid var(--as-tint10);border-radius:12px;padding:32px 24px;text-align:center;transition:transform .2s}.us-audit-scope_dutyCard__sOck5:hover{transform:translateY(-3px)}.us-audit-scope_dutyCardIcon__t__8R{width:56px;height:56px;border-radius:50%;display:flex;align-items:center;justify-content:center;margin:0 auto 16px;font-size:20px;font-weight:700}.us-audit-scope_dutyIconNavy__5WXbZ{background:rgba(31,50,91,.1);color:var(--as-navy)}.us-audit-scope_dutyIconIeepa__EW4V8{background:rgba(234,88,12,.1);color:var(--as-ieepa)}.us-audit-scope_dutyIconCritical__kIM4p{background:rgba(155,35,53,.1);color:var(--as-critical)}.us-audit-scope_dutyCardLabel___7MHm{font-weight:700;color:var(--as-navy);margin-bottom:8px;font-size:15px}.us-audit-scope_dutyCardDesc__TS585{font-size:13px;color:var(--as-tint50);line-height:1.5}.us-audit-scope_layers__nGqQ1{padding:80px 0;background:var(--as-tint2)}.us-audit-scope_layerGrid__dXFhx{display:grid;grid-template-columns:1fr;gap:40px}.us-audit-scope_layerCard__SQMmI{background:var(--as-white);border-radius:16px;overflow:hidden;box-shadow:0 2px 12px rgba(0,0,0,.06)}.us-audit-scope_layerHead__1P_Os{padding:28px 32px;display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:12px}.us-audit-scope_layerHeadNavy__oeT6P{background:var(--as-navy);color:var(--as-white)}.us-audit-scope_layerHeadIeepa__N7HZK{background:var(--as-ieepa);color:var(--as-white)}.us-audit-scope_layerHeadCritical__aHNcr{background:var(--as-critical);color:var(--as-white)}.us-audit-scope_layerTag__FsyWH{font-size:12px;letter-spacing:1.5px;text-transform:uppercase;opacity:.8}.us-audit-scope_layerTitle__P1fhK{font-size:22px;font-weight:700}.us-audit-scope_layerBadge__WBy1h{font-size:12px;padding:4px 12px;border-radius:20px;background:hsla(0,0%,100%,.2)}.us-audit-scope_layerBody__2BeMO{padding:32px;display:grid;grid-template-columns:1fr 1fr;gap:32px}.us-audit-scope_layerNarrative__FOQE6{font-size:15px;line-height:1.65}.us-audit-scope_layerNarrative__FOQE6 p+p{margin-top:12px}.us-audit-scope_layerSidebar__g_3zH{display:grid;gap:16px}.us-audit-scope_layerMiniCard__6nz5H{background:var(--as-tint2);border-radius:10px;padding:18px 20px}.us-audit-scope_layerMiniLabel__LZl__{font-size:12px;text-transform:uppercase;letter-spacing:1px;color:var(--as-tint50);margin-bottom:4px}.us-audit-scope_layerMiniValue__Ek5Fp{font-weight:700;color:var(--as-navy);font-size:15px}.us-audit-scope_method__LIszZ{padding:80px 0}.us-audit-scope_methodGrid__429te{display:grid;grid-template-columns:1fr 380px;gap:64px;align-items:start}.us-audit-scope_methodNarrative__TiB_4{font-size:16px;line-height:1.7}.us-audit-scope_methodNarrative__TiB_4 p+p{margin-top:16px}.us-audit-scope_methodSidebar__SNDTy{position:sticky;top:40px;background:var(--as-navy);color:var(--as-white);border-radius:16px;padding:36px 28px}.us-audit-scope_methodSidebarTitle__bBD1S{font-size:18px;font-weight:700;margin-bottom:28px;padding-bottom:16px;border-bottom:2px solid var(--as-gold)}.us-audit-scope_methodStep__yXQUN{display:flex;gap:16px;margin-bottom:24px}.us-audit-scope_methodStep__yXQUN:last-child{margin-bottom:0}.us-audit-scope_methodStepNum__ediVM{width:32px;height:32px;border-radius:50%;background:var(--as-gold);color:var(--as-navy);display:flex;align-items:center;justify-content:center;font-weight:700;font-size:14px;flex-shrink:0}.us-audit-scope_methodStepContent___MVpF h4{font-size:15px;font-weight:700;margin-bottom:4px}.us-audit-scope_methodStepContent___MVpF p{font-size:13px;color:hsla(0,0%,100%,.7);line-height:1.5}.us-audit-scope_dataInventory__K009g{padding:80px 0;background:var(--as-tint2)}.us-audit-scope_dataTable__k9eIR{width:100%;border-collapse:collapse;font-size:14px}.us-audit-scope_dataTable__k9eIR thead{background:var(--as-navy);color:var(--as-white)}.us-audit-scope_dataTable__k9eIR th{padding:14px 20px;text-align:left;font-weight:700;font-size:13px;text-transform:uppercase;letter-spacing:.5px}.us-audit-scope_dataTable__k9eIR td{padding:14px 20px;border-bottom:1px solid var(--as-tint10)}.us-audit-scope_dataTable__k9eIR tbody tr:nth-child(2n){background:var(--as-tint6)}.us-audit-scope_dataTableCheck__7V6He{color:var(--as-success);font-weight:700}.us-audit-scope_tableWrap__6_2Ts{overflow-x:auto;border-radius:12px;box-shadow:0 2px 12px rgba(0,0,0,.06);background:var(--as-white)}.us-audit-scope_s232Spotlight__6qDdc{padding:80px 0;background:var(--as-navy);color:var(--as-white)}.us-audit-scope_s232Header__UIlLL{margin-bottom:40px}.us-audit-scope_s232Title__fKsef{color:var(--as-white);font-size:28px;margin:12px 0 16px}.us-audit-scope_s232Lede__Cm2GE{color:hsla(0,0%,100%,.92);font-size:17px;line-height:1.65;max-width:860px}.us-audit-scope_s232Subhead__pPSTL{color:var(--as-gold);font-size:20px;margin:32px 0 16px}.us-audit-scope_s232Body__KCQhY{color:hsla(0,0%,100%,.92);font-size:15px;line-height:1.65;margin-bottom:16px}.us-audit-scope_s232List__cJ_7F{margin:14px 0 14px 24px;color:hsla(0,0%,100%,.92);font-size:15px;line-height:1.65}.us-audit-scope_s232List__cJ_7F li{margin-bottom:8px}.us-audit-scope_rateTierGrid__pIVJt{display:grid;grid-template-columns:repeat(6,1fr);gap:12px;margin:24px 0 40px}.us-audit-scope_rateTier__9_kpy{background:var(--as-white);color:var(--as-body);padding:16px;border-radius:6px;text-align:center;border-top:4px solid var(--as-gold)}.us-audit-scope_rateTierRate__qMYwL{font-size:26px;color:var(--as-navy);font-weight:700}.us-audit-scope_rateTierLabel__yuXJS{font-size:12px;margin-top:4px;color:var(--as-body)}.us-audit-scope_sourceList__tVNkk{background:hsla(0,0%,100%,.08);padding:24px;border-radius:6px;margin-top:24px;border-left:4px solid var(--as-gold)}.us-audit-scope_sourceListTitle__nK9Z7{color:var(--as-gold);font-size:16px;margin:0 0 12px}.us-audit-scope_sourceListOl__VYV_H{margin:0 0 0 20px;color:hsla(0,0%,100%,.92);font-size:15px}.us-audit-scope_sourceListOl__VYV_H li{margin-bottom:8px}.us-audit-scope_sourceListTagline__SsiDJ{margin-top:16px;font-size:14px;color:hsla(0,0%,100%,.85)}.us-audit-scope_recoveryCallout__aqSCS{padding:48px 0;background:#ea580c;color:var(--as-white)}.us-audit-scope_recoveryCalloutTitle__zCWxs{color:var(--as-white);font-size:20px;margin:0 0 16px}.us-audit-scope_recoveryCalloutBody__CCaPP{color:hsla(0,0%,100%,.95);font-size:15px;line-height:1.65;margin-bottom:14px}.us-audit-scope_recoveryCalloutBody__CCaPP strong{color:var(--as-white)}.us-audit-scope_inlineCode__Bk5rN{background:rgba(0,0,0,.2);padding:2px 8px;border-radius:3px;font-family:monospace;font-size:14px}.us-audit-scope_s232Fit__1_SU2{padding:60px 0}.us-audit-scope_s232FitTitle___dIYx{color:var(--as-navy);font-size:22px;margin:0 0 16px}.us-audit-scope_s232FitLede__Wrd1_{font-size:15px;line-height:1.65;color:var(--as-body);margin-bottom:24px}.us-audit-scope_s232ComplianceLine__ra_gV{background:var(--as-tint6);border-left:4px solid var(--as-navy);padding:20px 24px;margin-top:32px}.us-audit-scope_s232ComplianceLine__ra_gV strong{color:var(--as-navy)}.us-audit-scope_s232ComplianceLine__ra_gV p{font-size:14px;line-height:1.65;color:var(--as-body)}.us-audit-scope_compliance__Pmw2l{padding:80px 0;background:var(--as-tint2)}.us-audit-scope_complianceGrid__O5wwc{display:grid;grid-template-columns:1fr 1fr;gap:32px}.us-audit-scope_complianceCard__2vg45{border-radius:12px;padding:36px 32px;border-top:4px solid}.us-audit-scope_complianceDo__7_yyy{background:var(--as-white);border-top-color:var(--as-success);box-shadow:0 2px 12px rgba(0,0,0,.06)}.us-audit-scope_complianceNever__mJqJB{background:var(--as-white);border-top-color:var(--as-critical);box-shadow:0 2px 12px rgba(0,0,0,.06)}.us-audit-scope_complianceCard__2vg45 h3{font-size:20px;margin-bottom:24px;font-weight:700}.us-audit-scope_complianceDoTitle__twRic{color:var(--as-success)}.us-audit-scope_complianceNeverTitle__10eLP{color:var(--as-critical)}.us-audit-scope_complianceList__luq5i{list-style:none;padding:0;margin:0}.us-audit-scope_complianceList__luq5i li{padding:10px 0;border-bottom:1px solid var(--as-tint6);font-size:15px;display:flex;gap:10px;align-items:flex-start}.us-audit-scope_complianceList__luq5i li:last-child{border-bottom:none}.us-audit-scope_complianceCheckmark__sSkF8{color:var(--as-success);font-weight:700;flex-shrink:0}.us-audit-scope_complianceCross__UB9WE{color:var(--as-critical);font-weight:700;flex-shrink:0}.us-audit-scope_complianceNote__ycyFt{margin-top:40px;background:var(--as-navy);color:var(--as-white);border-radius:12px;padding:28px 32px}.us-audit-scope_complianceNote__ycyFt strong{color:var(--as-gold)}.us-audit-scope_complianceNote__ycyFt p{font-size:15px;line-height:1.6;opacity:.85}.us-audit-scope_outputs__byHuj{padding:80px 0}.us-audit-scope_outputGrid__TCG5z{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.us-audit-scope_outputCard__b_z45{background:var(--as-white);border:1px solid var(--as-tint10);border-radius:12px;padding:32px 24px;transition:transform .2s}.us-audit-scope_outputCard__b_z45:hover{transform:translateY(-3px)}.us-audit-scope_outputIcon__QyjTm{width:48px;height:48px;border-radius:12px;background:rgba(31,50,91,.08);display:flex;align-items:center;justify-content:center;font-size:20px;margin-bottom:16px}.us-audit-scope_outputCard__b_z45 h3{font-size:17px;color:var(--as-navy);margin-bottom:8px}.us-audit-scope_outputCard__b_z45 p{font-size:14px;color:var(--as-tint50);line-height:1.55}.us-audit-scope_recovery__kqc6P{padding:80px 0;background:var(--as-tint2)}.us-audit-scope_recoveryTable__l6mWN{width:100%;border-collapse:collapse;font-size:14px}.us-audit-scope_recoveryTable__l6mWN thead{background:var(--as-navy);color:var(--as-white)}.us-audit-scope_recoveryTable__l6mWN th{padding:14px 16px;text-align:left;font-weight:700;font-size:13px;text-transform:uppercase;letter-spacing:.5px}.us-audit-scope_recoveryTable__l6mWN td{padding:14px 16px;border-bottom:1px solid var(--as-tint10);line-height:1.5}.us-audit-scope_recoveryTable__l6mWN tbody tr:nth-child(2n){background:var(--as-tint6)}.us-audit-scope_deadlineCell__2z9jS{color:var(--as-critical);font-weight:700;white-space:nowrap}.us-audit-scope_resource__IuyNw{padding:64px 0;border-top:2px solid var(--as-gold);background:var(--as-white)}.us-audit-scope_resourceCard__yFfnb{max-width:720px;margin:0 auto;background:var(--as-tint2);border:1px solid var(--as-tint10);border-radius:16px;padding:40px 36px;display:flex;gap:28px;align-items:flex-start}.us-audit-scope_resourceIcon__bIZ8j{width:56px;height:56px;border-radius:12px;background:var(--as-navy);display:flex;align-items:center;justify-content:center;flex-shrink:0;color:var(--as-gold);font-size:24px}.us-audit-scope_resourceContent__nsh23 h3{font-size:20px;font-weight:700;color:var(--as-navy);margin-bottom:8px}.us-audit-scope_resourceContent__nsh23 p{font-size:15px;color:var(--as-tint50);line-height:1.6;margin-bottom:20px}.us-audit-scope_resourceMeta__Dxr7U{display:flex;gap:20px;margin-bottom:20px;flex-wrap:wrap}.us-audit-scope_resourceMetaItem__lUu2u{font-size:12px;text-transform:uppercase;letter-spacing:1px;color:var(--as-tint50);display:flex;align-items:center;gap:6px}.us-audit-scope_resourceBtn__KtxT8{display:inline-block;padding:12px 28px;border-radius:8px;font-weight:700;font-size:14px;text-decoration:none;background:var(--as-navy);color:var(--as-white);transition:opacity .2s}.us-audit-scope_resourceBtn__KtxT8:hover{opacity:.9}@media (max-width:600px){.us-audit-scope_resourceCard__yFfnb{flex-direction:column;padding:28px 24px}}.us-audit-scope_cta__EgbIl{padding:80px 0;text-align:center}.us-audit-scope_cta__EgbIl h2{font-size:36px;color:var(--as-navy);margin-bottom:16px}.us-audit-scope_ctaLede__kz2GE{font-size:18px;color:var(--as-tint50);max-width:720px;margin:0 auto 48px}.us-audit-scope_ctaGrid__MaX1N{display:grid;grid-template-columns:1fr 1fr;gap:32px;max-width:960px;margin:0 auto 48px;text-align:left}.us-audit-scope_ctaCard__QOyPx{border-radius:16px;padding:40px 32px;display:flex;flex-direction:column}.us-audit-scope_ctaPrimary__8bBzo{background:var(--as-navy);color:var(--as-white)}.us-audit-scope_ctaSecondary__9YaLR{background:var(--as-white);border:2px solid var(--as-tint10);color:var(--as-body)}.us-audit-scope_ctaTag__aQioQ{font-size:12px;letter-spacing:1.5px;text-transform:uppercase;margin-bottom:16px}.us-audit-scope_ctaPrimary__8bBzo .us-audit-scope_ctaTag__aQioQ{color:var(--as-gold)}.us-audit-scope_ctaSecondary__9YaLR .us-audit-scope_ctaTag__aQioQ{color:var(--as-tint50)}.us-audit-scope_ctaCard__QOyPx h3{font-size:20px;font-weight:700;margin-bottom:12px}.us-audit-scope_ctaCard__QOyPx p{font-size:15px;line-height:1.6;margin-bottom:20px}.us-audit-scope_ctaPrimary__8bBzo p{opacity:.85}.us-audit-scope_ctaList__DD1Zy{list-style:none;padding:0;margin:0 0 28px}.us-audit-scope_ctaList__DD1Zy li{padding:6px 0;font-size:14px;display:flex;align-items:center;gap:8px}.us-audit-scope_ctaList__DD1Zy li:before{content:"\2713";color:var(--as-gold);font-weight:700}.us-audit-scope_ctaSecondary__9YaLR .us-audit-scope_ctaList__DD1Zy li:before{color:var(--as-navy)}.us-audit-scope_ctaCardBtn__cBCKM{display:inline-block;padding:14px 36px;border-radius:8px;font-weight:700;font-size:15px;text-decoration:none;text-align:center;margin-top:auto;transition:opacity .2s}.us-audit-scope_ctaCardBtn__cBCKM:hover{opacity:.9}.us-audit-scope_btnPrimary__NA_8o{background:var(--as-gold);color:var(--as-navy)}.us-audit-scope_btnOutlineGold__inasE{border:2px solid var(--as-gold);color:var(--as-navy);background:transparent}.us-audit-scope_ctaGovernance__C_dOh{max-width:880px;margin:0 auto;padding:24px 32px;background:var(--as-tint2);border-radius:10px;font-size:14px;line-height:1.65;color:var(--as-tint50);text-align:left}.us-audit-scope_ctaGovernance__C_dOh strong{color:var(--as-navy)}.us-audit-scope_footer__NrK0s{background:var(--as-navy);color:var(--as-white);padding:40px 0;text-align:center}.us-audit-scope_footerBrand__YvwXd{font-size:16px;font-weight:700;margin-bottom:12px}.us-audit-scope_footerMeta__gsiPV{font-size:12px;color:var(--as-tint50);line-height:1.8}@media (max-width:900px){.us-audit-scope_heroTitle__4Xzpc{font-size:36px}.us-audit-scope_dutyGrid__U_KgC{grid-template-columns:1fr 1fr}.us-audit-scope_layerBody__2BeMO,.us-audit-scope_methodGrid__429te{grid-template-columns:1fr}.us-audit-scope_methodSidebar__SNDTy{position:static}.us-audit-scope_rateTierGrid__pIVJt{grid-template-columns:repeat(3,1fr)}.us-audit-scope_complianceGrid__O5wwc{grid-template-columns:1fr}.us-audit-scope_outputGrid__TCG5z{grid-template-columns:1fr 1fr}.us-audit-scope_ctaGrid__MaX1N{grid-template-columns:1fr}}@media (max-width:600px){.us-audit-scope_container__WIZEt{padding:0 20px}.us-audit-scope_heroTitle__4Xzpc,.us-audit-scope_sectionHead__5E2_l h2{font-size:28px}.us-audit-scope_dutyGrid__U_KgC,.us-audit-scope_outputGrid__TCG5z{grid-template-columns:1fr}.us-audit-scope_hero__WAwST{padding:60px 0 80px}.us-audit-scope_rateTierGrid__pIVJt{grid-template-columns:repeat(2,1fr)}.us-audit-scope_rateTierRate__qMYwL,.us-audit-scope_s232Title__fKsef{font-size:22px}}@media print{.us-audit-scope_topbar__lWT1a{-moz-column-break-after:avoid;break-after:avoid}.us-audit-scope_layerCard__SQMmI,.us-audit-scope_outputCard__b_z45,.us-audit-scope_rateTier__9_kpy{-moz-column-break-inside:avoid;break-inside:avoid}.us-audit-scope_methodSidebar__SNDTy{position:static}}