html,body{
	background-image:url(images/page-background.jpg);
	background-repeat:repeat-y;
	background-position:top;
	}
a{
	color:#0065A5;
	}
a:hover{
	color:#003366;
	}
em{
	font-style:italic;
	}	
strong{
	font-weight:bold;
	}
table td{
	padding:10px 20px 10px 0;
	}			
h1{
	font-size:2.5em;
	color:#5476AC;
	padding-bottom:10px;
	border-bottom:1px solid #CCC;
	margin-bottom:20px;
	}
h2{
	font-size:1.6em;
	color:#999;
	padding-bottom:10px;

	}
h3{
	font-size:1.4em;
	color:#004F7F;
	padding-bottom:10px;
	border-top:5px solid #CC0066;
	padding-top:6px;
	}
ul{
	list-style:outside;
	padding:0 0 10px 0;

}
	
ul li{
	list-style:disc;
	margin-left:15px;
	
	padding-top:4px;
	}
ul.tick{
	list-style:outside;
	padding:0 0 10px 0;

}	
ul.tick li{
	list-style:none;
	background:url(images/tick.gif) no-repeat left 7px;
	margin-left:10px;
	padding-left:25px;
	}	
p{
	padding:0px 0 10px 0;
	font-size:1.1em;
	color:#999;
	}	
.col1 h3{
	border-color:#E23636;
}		
.col2 h3{	
	border-color:#009DE0;
	}
.col3 h3{
	border-color:#006D68;
	}
.col4 h3{
	border-color:#0099FF;

}
.col5 h3{
	border-color:#4800B8;
	}		
.clear{
	clear:both;
	}	
.left{
	float:left;
	padding-right:10px;
	padding-bottom:10px;
	}
.right{
	float:right;
	padding-left:10px;
	padding-bottom:10px;
	}			
#wrap{
	width:960px;
	margin:0 auto;
	position:relative;
	text-align:left;
	background-image:url(images/background.jpg);
	background-repeat:repeat-x;
	background-position:top;
	}	
	
#top{
	float:left;
	width:960px;
	
	}
.logo{
	width:314px;
	float:left;
	padding-top:20px;
	}
#menu{
	float:right;
	width:600px;
	padding-top:19px;
	
	}
#menu ul{
	float:left;
	}	
#menu li{
	float:left;
	}
#menu li{
	float:left;
	margin:5px 1px 0 0px;
	list-style:none;
	display:inline;
	padding:0px 0px;
	
	}		
#menu a{
	color:#000;
	text-decoration:none;
	padding-top:7px;
	padding-right:8px;
	float:left;
	height:19px;
	color:#003366;
	
	margin:0;
	}
	
#menu a:hover,#menu a.selected{
background: url(images/menu_a.gif) no-repeat right top;
	display:block;
	color:#fff;
	}


#menu li a span{
	float:left;
	padding-right:10px;
	margin-top:-7px;
	height:26px;
}	

#menu li a:hover span,
#menu li a.selected span{
background: url(images/menu_a.gif) no-repeat left top;
	float: left;
	padding-right:10px;
	margin-top:-7px;
	height:26px;
}
.content{
	float:left;
	width:960px;
	padding:40px 0 20px 0;
	}
.sidemenu{
	float:left;
	width:220px;
	
	}
.sidemenu ul li{
	list-style:none;
	margin-left:0px;width:220px;
	}
.sidemenu ul li a{
	color:#006FA8;
	text-decoration:none;
	width:200px;
	display:block;
	padding:7px 10px;
	float:left;background:#EFF3F5;
	margin-bottom:2px;
	}
.sidemenu ul li a:hover,
.audit .sidemenu a.audit,
.taxation .sidemenu a.taxation,
.business .sidemenu a.business,
.payroll .sidemenu a.payroll,
.company .sidemenu a.company,
.finance .sidemenu a.finance,
.recovery .sidemenu a.recovery,
.insolvency .sidemenu a.insolvency{
	background:#008FDB;
	color:#fff;

}		
.text{
	float:right;
	width:700px;
	}		
.col{
	float:left;
	width:304px;
	padding-right:15px;
	}	
#footer{
	text-align:center;
	color:#999;
	margin-bottom:10px;
	border-bottom:4px solid #006699;
	}
#footer a{
	color:#999;
	}