body {
	background: #ffffcc;
	margin: 0px;
	padding: 0px;
	font-family: "Lucida Sans Unicode", Tahoma, Verdana, Arial, Helvetica, sans-serif;
	color: #333333;
}
#container {
	margin: 0px auto;
	padding: 5px;
	height: 100%;
	width: 762px;
	background: #FFFFFF;
	position: relative;
}
h2.subheader {
	font-size: 14pt;
	font-weight: bold;
	color: #666666;
	background: #FFFFFF url(../images/h2_certified_practising_accountants.gif) no-repeat scroll right top;
	margin: 0px;
	padding: 0px;
	height: 20px;
	width: 762px;
	text-indent: -9999px;
}
#banner {
	background: #f5f5f5 url(../images/bg_banner.gif) repeat-x scroll left top;
	height: 192px;
	width: 762px;
	margin: 0px 0px 2px;
	position: relative;
}
.cpalogo {
	left: 652px;
	top: 125px;
	height: 36px;
	width: 78px;
	position: absolute;
	border: 0px none 0;
}
#navbar {
	background: #ffcf13;
	margin: 0px 0px 5px;
	padding: 0px;
	height: 30px;
	width: 762px;
}
#navbar ul {
	list-style: none;
	margin: 0px auto;
	padding: 0px;
	height: 30px;
	width: 618px;
}
#navbar li {
	margin: 0px;
	padding: 0px;
	list-style: none;
	display: inline;
}
#navbar li.about {
	height: 30px;
	width: 90px;
}
#navbar li.services {
	height: 90px;
	width: 112px;
}
#navbar li.links {
	height: 90px;
	width: 112px;
}
#navbar li.contact {
	height: 30px;
	width: 99px;
}
#navbar li.chinese {
	height: 134px;
	height: 30px;
}
#navbar img {
	border-style: none;
}
#content {
	font-size: 12pt;
	line-height: 150%;
	padding: 31px 31px 5px;
	height: 100%;
	width: 700px;
	background: #FFFFFF;
}
#content img {
	padding: 0px;
	float: right;
	height: 167px;
	width: 252px;
	border: 1px solid #003366;
	margin: 10px 0px 10px 10px;
}

#footer {
	font-size: 7pt;
	color: #666666;
	background: #cccccc;
	line-height: 150%;
	text-align: center;
	padding: 5px;
	width: 752px;
	clear: both;
}
h1.welcome {
	font: bold 16px "Lucida Sans Unicode", Tahoma, Verdana, Arial;
	color: #003399;
	background: url(../images/h1_welcome.gif) no-repeat scroll left top;
	text-indent: -9999px;
	margin: 0px;
	padding: 0px;
	height: 23px;
	width: 368px;
	border-style: none;
}
#content p, #content li {
	font-size: 10pt;
	line-height: 150%;
}
#content a {
	color: #003366;
	text-decoration: underline;
}
#content a:hover {
	color: #0066CC;
	text-decoration: none;
}

#footer p {
	margin: 0px;
	padding: 0px;
}
#footer a {
	color: #666666;
	text-decoration: none;
}
#footer a:hover {
	color: #003399;
	text-decoration: underline;
}
#navbar li.home {
	width: 74px;
	height: 30px;
}
h1.header {
	font-size: 18pt;
	font-weight: bold;
	color: #FFFFFF;
	background: #003399 url(../images/h1_utc_integrative_solutions.gif) no-repeat scroll left top;
	text-indent: -9999px;
	margin: 0px;
	padding: 0px;
	height: 35px;
	width: 762px;
}
h1.about {
	font: bold 16px "Lucida Sans Unicode", Tahoma, Verdana, Arial;
	color: #003399;
	background: url(../images/h1_about.gif) no-repeat scroll left top;
	text-indent: -9999px;
	margin: 0px;
	padding: 0px;
	height: 23px;
	width: 93px;
	border-style: none;
}
h1.services {
	font: bold 16px "Lucida Sans Unicode", Tahoma, Verdana, Arial;
	color: #003399;
	background: url(../images/h1_services.gif) no-repeat scroll left top;
	text-indent: -9999px;
	margin: 0px;
	padding: 0px;
	height: 23px;
	width: 124px;
	border-style: none;
}
h1.links {
	font: bold 16px "Lucida Sans Unicode", Tahoma, Verdana, Arial;
	color: #003399;
	background: url(../images/h1_links.gif) no-repeat scroll left top;
	text-indent: -9999px;
	margin: 0px;
	padding: 0px;
	height: 23px;
	width: 124px;
	border-style: none;
}
h1.contact {
	font: bold 16px "Lucida Sans Unicode", Tahoma, Verdana, Arial;
	color: #003399;
	background: url(../images/h1_contact.gif) no-repeat scroll left top;
	text-indent: -9999px;
	margin: 0px;
	padding: 0px;
	height: 23px;
	width: 111px;
	border-style: none;
}
#content h2 {
	font: bold 12pt "Lucida Sans Unicode", Tahoma, Verdana, Arial, Helvetica, sans-serif;
	color: #003399;
	padding: 15px 0 0 0;
}
#content form p {
	font-size: 9pt;
}
#content form input.data, #content form textarea {
	border: 1px solid #003366;
	background: #f4f4f4;
	padding: 2px;
	font-family: "Lucida Sans Unicode", Tahoma, Verdana, Arial, Helvetica, sans-serif;
	font-size: 9pt;
}