.KuwaitCpaGuide_guide__RcWB4{--ink:#17223b;--muted:#526078;--line:#dfe5ef;color:var(--ink);font-size:16px;line-height:1.7}.KuwaitCpaGuide_guide__RcWB4 a:focus-visible,.KuwaitCpaGuide_guide__RcWB4 input:focus-visible,.KuwaitCpaGuide_guide__RcWB4 summary:focus-visible,.KuwaitCpaGuide_tableWrap__lGVQ9:focus-visible{outline:3px solid #818cf8;outline-offset:4px}.KuwaitCpaGuide_reviewed__JyCLi{display:flex;flex-wrap:wrap;align-items:center;gap:8px;font-size:13px;color:var(--muted);margin:0 0 20px}.KuwaitCpaGuide_eyebrow__FXi44{font-size:13px;font-weight:700;letter-spacing:.09em;text-transform:uppercase;color:#5149a3}.KuwaitCpaGuide_hero__fJ73o{background:#192447;color:#fff;border-radius:20px;padding:30px}.KuwaitCpaGuide_hero__fJ73o .KuwaitCpaGuide_eyebrow__FXi44{color:#c7d2fe}.KuwaitCpaGuide_hero__fJ73o>p{font-size:24px;max-width:850px;line-height:1.5;margin:10px 0 25px;letter-spacing:-.025em}.KuwaitCpaGuide_hero__fJ73o>p strong{color:#c7d2fe}.KuwaitCpaGuide_flow__wJlsy{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px}.KuwaitCpaGuide_flow__wJlsy>div{border-top:1px solid #697391;padding-top:20px;position:relative}.KuwaitCpaGuide_flow__wJlsy>div:not(:last-child):after{content:"\2192";position:absolute;right:-21px;top:18px;color:#a5b4fc}.KuwaitCpaGuide_flow__wJlsy svg{color:#a5b4fc;margin-bottom:14px}.KuwaitCpaGuide_flow__wJlsy span{display:block;font-size:14px;color:#c7d2fe}.KuwaitCpaGuide_flow__wJlsy strong{display:block;font-size:22px;font-weight:650;margin:3px 0}.KuwaitCpaGuide_flow__wJlsy p{color:#dce2f4;font-size:16px}.KuwaitCpaGuide_jumpNav__xERmF{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));border:1px solid var(--line);border-radius:14px;overflow:hidden;margin:24px 0 14px;background:var(--line);gap:1px}.KuwaitCpaGuide_jumpNav__xERmF a{display:flex;align-items:center;gap:12px;padding:17px 20px;background:#fff;font-size:14px;font-weight:600}.KuwaitCpaGuide_jumpNav__xERmF a:hover{background:#eef2ff;color:#4338ca}.KuwaitCpaGuide_jumpNav__xERmF span{color:#727b99}.KuwaitCpaGuide_marketJump__34cum,.KuwaitCpaGuide_source__yl9XE{color:#4338ca;display:inline-flex;align-items:center;gap:6px;font-size:14px;text-decoration:underline;text-underline-offset:3px}.KuwaitCpaGuide_source__yl9XE svg{flex-shrink:0}.KuwaitCpaGuide_marketJump__34cum:hover,.KuwaitCpaGuide_source__yl9XE:hover{color:#312e81}.KuwaitCpaGuide_marketJump__34cum{margin:6px 0}.KuwaitCpaGuide_section__lahkn{padding:46px 0;border-bottom:1px solid var(--line);scroll-margin-top:100px}.KuwaitCpaGuide_heading__6gm1D{display:flex;gap:16px;align-items:flex-start;margin-bottom:22px}.KuwaitCpaGuide_heading__6gm1D>span{width:38px;height:38px;flex-shrink:0;display:grid;place-items:center;border-radius:9px;background:#eef2ff;color:#4f46e5;font-size:14px;font-weight:700}.KuwaitCpaGuide_sectionTitle__zlwmY,.KuwaitCpaGuide_section__lahkn>h2{font-size:28px;font-weight:750;line-height:1.35;letter-spacing:-.025em}.KuwaitCpaGuide_lead__1geKX{font-size:18px;color:var(--muted);max-width:900px;margin-bottom:23px}.KuwaitCpaGuide_lead__1geKX strong{color:var(--ink)}.KuwaitCpaGuide_cards__xwHIe,.KuwaitCpaGuide_split__ORWsq{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin:22px 0}.KuwaitCpaGuide_split__ORWsq{grid-template-columns:repeat(2,minmax(0,1fr))}.KuwaitCpaGuide_cards__xwHIe article,.KuwaitCpaGuide_split__ORWsq article{border:1px solid var(--line);border-radius:14px;padding:23px}.KuwaitCpaGuide_cards__xwHIe svg,.KuwaitCpaGuide_split__ORWsq svg{color:#5a55b3;margin-bottom:14px}.KuwaitCpaGuide_guide__RcWB4 h3{font-size:20px;font-weight:700;line-height:1.4;margin-bottom:10px}.KuwaitCpaGuide_cards__xwHIe p,.KuwaitCpaGuide_split__ORWsq p{color:var(--muted);font-size:16px}.KuwaitCpaGuide_note__Y6C2e{padding:20px 24px;background:#f4f6fb;border-left:3px solid #818cf8;border-radius:0 10px 10px 0;margin:24px 0;color:var(--muted)}.KuwaitCpaGuide_note__Y6C2e strong{color:var(--ink)}.KuwaitCpaGuide_small__mpscN{font-size:14px;line-height:1.7;color:var(--muted);margin-top:16px}.KuwaitCpaGuide_calendar__iqZP6{background:#f8f9ff;padding:24px;border:1px solid #dfe3f5;border-radius:14px;margin:24px 0}.KuwaitCpaGuide_calendar__iqZP6 header{display:flex;gap:10px;align-items:center;margin-bottom:20px}.KuwaitCpaGuide_calendar__iqZP6 h3{margin:0}.KuwaitCpaGuide_months__T_7dT{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:12px}.KuwaitCpaGuide_month__uWtRn{text-align:center;font-size:14px}.KuwaitCpaGuide_month__uWtRn strong{display:block;margin:0 0 7px}.KuwaitCpaGuide_month__uWtRn span{display:block;border-radius:4px;margin-top:5px;padding:6px 2px;font-size:14px}.KuwaitCpaGuide_core__qxk_c{background:#e0e7ff;color:#373d80}.KuwaitCpaGuide_discipline__YWh1c{background:#5549bf;color:#fff}.KuwaitCpaGuide_closed__uBQf7{border:1px dashed #c3cada;color:#63708a}.KuwaitCpaGuide_dateRow__CRVrF{display:flex;flex-wrap:wrap;gap:8px 18px;padding:17px 0;align-items:center;border-bottom:1px solid var(--line)}.KuwaitCpaGuide_dateRow__CRVrF>span{color:var(--muted);min-width:160px}.KuwaitCpaGuide_location__a6lc_{background:#eef2ff;padding:25px;border-radius:14px;display:flex;gap:16px;margin-bottom:22px}.KuwaitCpaGuide_location__a6lc_ svg{flex-shrink:0;color:#4f46e5}.KuwaitCpaGuide_location__a6lc_ strong{font-size:20px}.KuwaitCpaGuide_location__a6lc_ p{margin:8px 0 12px;color:var(--muted)}.KuwaitCpaGuide_steps__5fMUO{list-style:none;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;margin:28px 0}.KuwaitCpaGuide_steps__5fMUO li{border-top:2px solid #c7d2fe;padding-top:14px}.KuwaitCpaGuide_steps__5fMUO span{font-size:14px;color:#5149a3;display:block;margin-bottom:6px}.KuwaitCpaGuide_fee__YFD8K{display:flex;flex-wrap:wrap;gap:12px 30px;align-items:center;background:#f4f6fb;border-radius:12px;padding:22px}.KuwaitCpaGuide_fee__YFD8K>strong{font-size:32px;font-weight:750;color:#4338ca;line-height:1.3}.KuwaitCpaGuide_fee__YFD8K p{flex:1 1 250px;color:var(--muted)}.KuwaitCpaGuide_creditFlow__2O8vw{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:25px 0}.KuwaitCpaGuide_creditFlow__2O8vw span{background:#eef2ff;color:#373b83;border-radius:7px;padding:9px 14px;font-size:14px}.KuwaitCpaGuide_tableWrap__lGVQ9{overflow-x:auto;max-width:100%;margin:22px 0}.KuwaitCpaGuide_table__jqiPI{width:100%;border-collapse:collapse;text-align:left;font-size:16px;line-height:1.65}.KuwaitCpaGuide_table__jqiPI caption{text-align:left;color:var(--muted);font-size:14px;margin-bottom:15px}.KuwaitCpaGuide_table__jqiPI td,.KuwaitCpaGuide_table__jqiPI th{border-bottom:1px solid var(--line);padding:16px;vertical-align:top}.KuwaitCpaGuide_table__jqiPI thead{background:#f4f6fb}.KuwaitCpaGuide_table__jqiPI th{font-weight:650}.KuwaitCpaGuide_table__jqiPI td{color:var(--muted)}.KuwaitCpaGuide_table__jqiPI td strong,.KuwaitCpaGuide_table__jqiPI th span{display:block}.KuwaitCpaGuide_table__jqiPI td strong{color:var(--ink)}.KuwaitCpaGuide_table__jqiPI th span{color:var(--muted);font-size:14px;font-weight:400;margin-top:4px}.KuwaitCpaGuide_details__RI5eB{border:1px solid var(--line);border-radius:12px;margin:24px 0}.KuwaitCpaGuide_details__RI5eB summary{padding:20px 24px;cursor:pointer;font-size:17px;font-weight:650}.KuwaitCpaGuide_details__RI5eB>div{padding:0 24px 23px}.KuwaitCpaGuide_checklist__jebeH{min-width:0;border:1px solid var(--line);border-radius:14px;overflow:hidden}.KuwaitCpaGuide_checklistHeader__jVVkr{display:flex;flex-wrap:wrap;gap:12px;align-items:center;justify-content:space-between;padding:22px;background:#f5f7fc}.KuwaitCpaGuide_checklistHeader__jVVkr strong{font-size:20px}.KuwaitCpaGuide_checklistHeader__jVVkr p{font-size:14px;color:var(--muted);margin-top:4px}.KuwaitCpaGuide_checklistHeader__jVVkr>span{background:#e6e9ff;color:#4338ca;border-radius:20px;padding:6px 12px;font-size:14px}.KuwaitCpaGuide_checklist__jebeH progress{display:block;width:100%;height:5px;border:0;accent-color:#4f46e5;background:#e5e7eb}.KuwaitCpaGuide_checklist__jebeH progress::-webkit-progress-bar{background:#e5e7eb}.KuwaitCpaGuide_checklist__jebeH progress::-webkit-progress-value{background:#4f46e5}.KuwaitCpaGuide_checklist__jebeH progress::-moz-progress-bar{background:#4f46e5}.KuwaitCpaGuide_checklistItem__Aaj5c{display:flex;gap:14px;padding:20px 22px;cursor:pointer;border-bottom:1px solid var(--line)}.KuwaitCpaGuide_checklistItem__Aaj5c:hover{background:#fafbff}.KuwaitCpaGuide_checklistItem__Aaj5c input{flex-shrink:0;width:21px;height:21px;accent-color:#4f46e5;margin-top:3px}.KuwaitCpaGuide_checklistItem__Aaj5c small,.KuwaitCpaGuide_checklistItem__Aaj5c span span,.KuwaitCpaGuide_checklistItem__Aaj5c strong{display:block}.KuwaitCpaGuide_checklistItem__Aaj5c span span{color:var(--muted);margin-top:4px}.KuwaitCpaGuide_checklistItem__Aaj5c small{color:#555b8c;font-size:14px;margin-top:8px}.KuwaitCpaGuide_checklistFooter__m8ss9{padding:18px 22px;font-size:14px;color:var(--muted)}.KuwaitCpaGuide_licenseSteps__1dVVX{list-style:none;padding:0;margin:28px 0}.KuwaitCpaGuide_licenseSteps__1dVVX li{display:flex;gap:20px;position:relative;padding-bottom:26px}.KuwaitCpaGuide_licenseSteps__1dVVX li>span{flex:0 0 34px;height:34px;border-radius:50%;background:#eef2ff;color:#4338ca;display:grid;place-items:center;font-size:14px}.KuwaitCpaGuide_licenseSteps__1dVVX li:not(:last-child):before{content:"";position:absolute;top:38px;bottom:4px;left:17px;width:1px;background:#d2d8ec}.KuwaitCpaGuide_licenseSteps__1dVVX p{color:var(--muted);max-width:850px}.KuwaitCpaGuide_market__wQA5f{display:grid;grid-template-columns:1fr 2fr;gap:30px;background:#eef2ff;border-radius:15px;padding:28px;margin:24px 0;align-items:center}.KuwaitCpaGuide_marketCount__latUW>strong{font-size:64px;line-height:1.2;font-weight:750;letter-spacing:-.05em;display:block;color:#4338ca}.KuwaitCpaGuide_marketCount__latUW>span{display:block;font-size:14px;color:#515687}.KuwaitCpaGuide_market__wQA5f p{color:var(--muted);margin-bottom:12px}.KuwaitCpaGuide_chart__rB_V4{border:1px solid var(--line);padding:25px;border-radius:14px;margin:24px 0}.KuwaitCpaGuide_barRow__LW1Jn{display:grid;grid-template-columns:175px 1fr 25px;align-items:center;gap:16px;margin-top:18px;font-size:14px}.KuwaitCpaGuide_barTrack__xnFIH{background:#f0f2f8;border-radius:4px;overflow:hidden}.KuwaitCpaGuide_bar__trwHU{display:block;height:23px;background:#6257c9;border-radius:4px}.KuwaitCpaGuide_chart__rB_V4 figcaption{color:var(--muted);font-size:14px;margin-top:22px}.KuwaitCpaGuide_subheading__ya0A_{margin:30px 0 18px}.KuwaitCpaGuide_sources__9m4EZ{list-style:none;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:12px 24px}.KuwaitCpaGuide_scrollHint__r_nF8{display:none}.KuwaitCpaGuide_srOnly__z9aJi{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}@media(max-width:760px){.KuwaitCpaGuide_hero__fJ73o{padding:23px}.KuwaitCpaGuide_hero__fJ73o>p{font-size:21px}.KuwaitCpaGuide_cards__xwHIe,.KuwaitCpaGuide_flow__wJlsy,.KuwaitCpaGuide_market__wQA5f,.KuwaitCpaGuide_split__ORWsq{grid-template-columns:1fr}.KuwaitCpaGuide_flow__wJlsy{gap:20px}.KuwaitCpaGuide_flow__wJlsy>div:not(:last-child):after{display:none}.KuwaitCpaGuide_flow__wJlsy>div{display:grid;grid-template-columns:30px 1fr;column-gap:14px}.KuwaitCpaGuide_flow__wJlsy svg{grid-row:1/4}.KuwaitCpaGuide_flow__wJlsy strong{font-size:20px}.KuwaitCpaGuide_jumpNav__xERmF{grid-template-columns:repeat(2,minmax(0,1fr))}.KuwaitCpaGuide_jumpNav__xERmF a{padding:15px 12px;gap:8px}.KuwaitCpaGuide_section__lahkn{padding:34px 0}.KuwaitCpaGuide_heading__6gm1D{gap:12px}.KuwaitCpaGuide_heading__6gm1D h2,.KuwaitCpaGuide_section__lahkn>h2{font-size:24px}.KuwaitCpaGuide_heading__6gm1D>span{width:32px;height:32px}.KuwaitCpaGuide_calendar__iqZP6{padding:18px}.KuwaitCpaGuide_months__T_7dT{grid-template-columns:repeat(3,minmax(0,1fr))}.KuwaitCpaGuide_steps__5fMUO{grid-template-columns:repeat(2,minmax(0,1fr))}.KuwaitCpaGuide_table__jqiPI{min-width:630px}.KuwaitCpaGuide_scrollHint__r_nF8{display:block;font-size:14px;color:var(--muted);margin:15px 0 0}.KuwaitCpaGuide_barRow__LW1Jn{grid-template-columns:125px 1fr 20px;gap:10px}.KuwaitCpaGuide_chart__rB_V4{padding:20px 16px}.KuwaitCpaGuide_market__wQA5f{padding:24px;gap:20px}.KuwaitCpaGuide_sources__9m4EZ{grid-template-columns:1fr}}