form {margin:0;padding:0}

/* the above resets padding and margins*/

body {

	font-family: Verdana, Arial, Helvetica, sans-serif;

	font-size: 12px;

	text-align:center;

	margin:15px 0px; padding:0px;

	/*background-color:#22331E;*/

	background-color:#FFFFFF;

	color:#444444;

}

#wrapper {

	width:960px;

	margin:0px auto; /* Right and left margin widths set to "auto" */

	text-align:left; /* Counteract to IE5/Win Hack */

	background:url(images/bk.jpg) no-repeat #FFF;

	padding:0px;

	}

#wrapper_leftcolumn{

	padding:25px	

}

.inp{

	font-family: Verdana,Geneva,Arial,Helvetica,sans-serif;

	font-size:12px;

	font-weight:normal;

	border-style:solid;

	border-color:#c0c0c0;

	color:#232323;

	background-color:#F4F9FF;

	border-width:1px;

	margin-bottom:3px;

}

#logo{

	padding-top:15px;

	text-align:center;

}

#left_column{

	float:left;

	width:200px;

}

#left_column_bottom{

	padding-top:40px;

	color:#036;

}

#wrapper_right_column{

	float:left;

	width:710px;

}

#mainpic{

	padding:15px 0px;

	margin:0;

}

#navigation_wrapper{
	width:225px;
	border-bottom:#000000 solid 12px;
	background:url(images/bk-nav.jpg) repeat-y;
	padding-top:20px;
}

#address{
	padding-left:35px;
	padding-bottom:22px;
}

#aicpa{
	color:#FCFCFC;
	font-size:11px;
	padding:20px;
	text-align:center;
}
#right_section_pg2{
	float:left;
	width:545px;
}
.header{
	font-size:20px;
	color:#496D9E;
	padding-bottom:4px;
}
.clear_float{
	clear:both;
	font-size:1px;
}

/*a {text-decoration:none}

a:hover {text-decoration:underline} */

#navigation{
	width:170px;
	margin:0px 10px 10px 20px;
}

#navigation ul{
	list-style:none;
	margin:3px 1px 0px 1px;
	padding: 0px;
}

#navigation ul li{
	font-size:12px;
	text-align:right;
	padding-bottom:2px;
}

#navigation ul li a{
	color:#215773;
	display:block;
	text-decoration:none;	
	padding:3px 6px 4px 6px;
}

#navigation ul li a:hover{
	text-decoration:underline;
	background-color:#DBEAF2;
	/*background-color:#BECDE0;*/
}

* html #navigation ul li a {
	height: 1%;
}

a.toplink{
	color:#F4F4F4;
	text-decoration:underline;
}

a.toplink:hover{
	color:#EFE498;
	text-decoration:underline;
}

.maintext{
	padding:14px 25px 25px 30px;
}

.maintextnews{
	padding:0px 25px 25px 30px;
}
#verybottom{
	clear:both;
	margin-top:4px;
	height:20px;
	background-color:#BEBEBE;
}

#footer{
	height:25px;
	background-color:#A4CAE0
}

/*  page 2 css */
#wrapper_pg2 {
	width:960px;
	margin:0px auto; /* Right and left margin widths set to "auto" */
	text-align:left; /* Counteract to IE5/Win Hack */
	background:url(images/bk2_bottom.jpg) repeat-y #FFF;
	padding:0px;
}	
#wrapper_pg2_top {
	width:960px;
	text-align:left; /* Counteract to IE5/Win Hack */
	background:url(images/bk2_top.jpg) no-repeat;
	padding:0px;
}

.header_new{font-size:24px;
	color:#465A4B;
	text-align:left;
	font-weight:normal;
	margin:5px 0px;
	clear:both;
	margin-left:-5px;
}

#other_maincontent{
	padding:0px 30px 120px 180px;
}

.southbay {
	text-align:right; /* Counteract to IE5/Win Hack */
	padding-top:5px;
	}

a.sb{
	text-align:right;
	font-size:10px;
	color:#999999;
}