@charset "utf-8";
/* CSS Document */
*
	{
		margin:0;
		padding:0;
	}
body
	{
		margin:0;
		padding:0;
		font: 14px Arial, Helvetica, sans-serif;
		background-color:#D0D0D0;
	}
img 
	{
		border:none;
	}
p
	{
		margin: 1.12em 0;
	}
.clear
	{
		clear:both;
	}
.text_clear
	{
		font-size:14px;
		font-weight:normal;
		display:inline;
		margin:0;
		padding:0;
	}
ul.MenuBarVertical ul
	{
		width:13.7em;
	}
/* header elements */

#header
	{
		background-color:#FFF;
		height:100px;
		padding:5px 5px;
	}
/* end header elements */

/* top_nav */
#top_nav
	{
		float:left;
		width:566px;
		background-color:#333;
		border-bottom: 1px solid #FFF;
		border-left: 1px solid #FFF;
		font-size:12px;
		font-weight:bold;
		text-transform:uppercase;
		padding:0 10px;
	}
#top_nav div
	{
		float:left;
		height:32px;
		background-image:url(../images/header_metal_1.jpg);
		background-repeat:no-repeat;
	}
#top_nav a
	{
		line-height:2.7em;
	}
#top_nav a:link, #top_nav a:visited
	{
		color:white;
		text-decoration:none;
	}
#top_nav a:hover
	{
		color:#6B92D7;
	}
#top_nav_1
	{
		width:202px;
	}
#top_nav_1 a
	{
		margin-left:30px;
	}
#top_nav_2
	{
		width:140px;
	}
#top_nav_2 a
	{
		margin-left:50px;
	}
div#top_nav_3
	{
		width:161px;
		float:right;
		background-image:url(../images/header_metal.jpg);
		background-repeat:no-repeat;
	}
#top_nav_3 a
	{
		margin-left:23px;
	}

/* end top_nav */

/* nav */

#nav
	{
		width:193px;
		/*height:777px;*/
		float:left;
		background-color:#6B92D7;
	}
.logos
	{
		margin:25px auto;
	}
.border
	{
		border-bottom: 1px solid #FFF;
	}
#client_portal
	{
		width:146px;
		height:46px;
	}
#client_portal a
	{
		display:block;
		width:146px;
		height:46px;
		background: url(../images/client_portal.gif) no-repeat 0 0;
	}
#client_portal a:hover
	{
		background-position:0 -46px;
	}
#client_portal a span
	{
		display:none;
	}
#aicpa_logo
	{
		width:91px;
		height:30px;
	}
#ficpa_logo
	{
		width:60px;
		height:60px;
	}
#naiop_logo
	{
		width:90px;
		height:39px;
	}
/* end nav */

/* containers */

#container
	{
		width:781px;
		background-color:#6B92D7;
	}
#content_container
	{
		width:588px;
		float:left;
		background-color:#D0D0D0;
	}
#content_inner_container
	{
		height:25px;
		background-color:#222;
		border-top:solid 1px #FFF;
		border-bottom:solid 1px #FFF;
	}
#inner_left
	{
		width:394px;
		height:25px;
		float:left;
		border-right:solid 1px #FFF;
		border-left:solid 1px #FFF;
		background-color:#A4B7D7;
	}
#flash_container
	{
		border-right:solid 1px #FFF;
		border-left:solid 1px #FFF;
		/* the following removes the extra padding from the embedded flash element */
		line-height:0; 
		font-size:0;
	}
/* end container */

/* content */

#news_heading
	{
		width:191px;
		height:25px;
		float:left;
		border-right:solid 1px #FFF;
		background-color:#A4B7D7;
	}
#news_heading div
	{
		margin-left:10px;
		font-size:20px;
		font-style:italic;
	}
#news_heading div span:first-child
	{
		color:#455e8c;
	}
#news_heading div > span
	{
		color:#333;
	}
#content
	{
		width:394px;
		float:left;
		background-color:#D0D0D0;
		border-right:solid 1px #FFF;
		border-left:solid 1px #FFF;
	}
#content p
	{
		padding:0 10px;
	}
#news_links
	{
		width:191px;
		height:491px;
		float:left;
		border-right:solid 1px #FFF;
		background-color:#6B92D7;
	}
#news_links a
{
	display:block;
	text-decoration:underline;
	color:#393939;
	font-size:12px;
	margin:10px 0 10px 10px;
	}
#news_links a:hover
{
	text-decoration:underline;
	color:#FFF;
}
#content_end span
	{
		margin-left:30px;
	}
#content_end
	{
		margin-bottom:21px;
	}

/* end content */

/* footer */

#footer
	{
		clear:both;
		font-size: 12px;
		background-color:#333;
		border-top: 1px solid #FFF;
		padding-left:10px;
		letter-spacing:.3px;
		color:#FFF;
	}
#footer p
	{
		padding:0;
		margin:0;
	}

/* end footer */