h1 {font-size: 13px; font-family:arial; font-weight: bold;}
h2 {font-family: arial, helvetica, sans-serif;margin-top:0px; font-size: 16px;font-weight:bold; color:#172357;}
h3 {font-family: arial, helvetica, sans-serif;margin-top:0px; font-size: 13px;font-weight:bold; color:#172357;}
p,ul {font-family:arial;line-height: 20px; margin-right: 10px;}

li {list-style-image:url(images/accountant_r26_c12.jpg);}


body {background-color:#FFFFCC;
	margin: 0;
	padding: 0;
	border: 0;
	border-top: #172357 5px solid;
	font-family: arial, helvetica, sans-serif;
	font-size: 13px;
	padding-bottom: 25px;
	}

#page {background-color: white; color: black; margin: 25px 0px; width: 500px; 	position: relative; margin-left:auto;
	margin-right:auto;
	width: 759px;}

#header {position: relative; top: 0; left: 0;}
#logo {position: relative; top: 0; left: 30px;}
#topnav {position: absolute; top: 0; left: 320px; width: 150px;}
#toplinks {position: absolute; top: 10px; left:20px;}
#topimages {position: absolute; top: 0; left: 210px; width: 220px;}
#line {position: absolute; top: 109px; left: 217px;}

#mainmessage {position: absolute; top: 115px; left: 207px; visibility: visible; width: 540px; text-align:right;}
#accmessage,#auditmessage,#taxmessage {position: absolute; top: 115px; left: 207px; visibility: hidden; width: 540px; text-align:right;}

#nav {position: absolute; width: 140px; margin-left:5px;}

#main {padding-left: 180px; padding-top: 35px; margin-right: 20px; background-image:url(images/accountant_r9_c11.jpg);background-repeat:no-repeat;background-position:bottom right;}
#main img {margin-left: 10px; margin-top: 10px; margin-bottom: 10px;}

#contact {position: relative; width:580px; text-align:right; left:176px;}

a {text-decoration: none; font-weight: bold; color:#172357;}
a:hover {text-decoration: underline;}