a{color:#059;text-decoration:none;}#alpha{display:inline;position:relative;float:left;min-height:1px;width:445px;margin:0;padding:0;}
#banner{background-color:transparent;border:none;height:127px;text-align:left;width:896px;position:relative;margin:0 auto;padding:0;}
#banner-description{border-left:0 solid #444;display:none;}
#banner-inner{height:127px;width:100%;position:static;padding:0;}
#beta{display:inline;position:relative;float:left;min-height:1px;width:415px;margin:0;padding:0;}body{font-size:12px;background:#e4e4dc url(http://blog.aicpa.org/images/bg-gradient.jpg) no-repeat top center;background-color:#e4e4dc;color:#000;font:12px Arial;line-height:150%;text-align:center;margin:0;padding:0;}
.comment{padding-top:15px;}
.comment-form .cancel-edit{float:right;padding:5px 0;}.comment-form .comment-error{font-size:.9em;margin:2px 0 16px 3px;}.comment-form .comments-open-footer{width:300px;}.comment-form .comments-open-subtext{font-size:11px;margin:2px 0 20px;}.comment-form .errorbg{background-color:#ffebe3;}
.comment-number{display:inline;float:left;margin-right:8px;}
.comments-open .login-list .facebook{background:url(../../images/profile/service_icons/facebook.png) top left no-repeat;padding-left:19px;}
.comments-open .login-list .twitter{background:url(../../images/profile/service_icons/twitter.png) top left no-repeat;margin-left:2px;padding-left:18px;}
#comment-text{margin-bottom:3px;width:240px;}
#container{background:#fff url(http://blog.aicpa.org/images/bg-banner.jpg) no-repeat top center;width:940px;position:relative;text-align:left;margin:0 auto;}
#container-inner{position:static;width:auto;}
.content-nav{text-align:center;margin:10px;}.content-nav a{color:#3472af;padding:0 10px;}
.date-header{font:12px arial;letter-spacing:0;text-align:left;}
* enclosures ------------------------------------------------------------------------------ */ .vox-enclosure{text-align:center;margin:0 0 10px;}
.entry .entry-content .asset-image-multiple .asset-thumbnails li.on img{border:2px solid #800;padding:0;}.entry-content{font:13px arial;line-height:150%;margin:0 0 10px;}
.entry-content p{margin-bottom:12px;text-indent:0;}
.entry-footer{border-bottom:1px solid #ddd;font-weight:700;color:#666;margin-left:0;padding-bottom:15px;text-align:left;}.entry-footer p{margin-bottom:2px;margin-top:0;}.entry-footer-info{padding:0 0 20px;}
.entry-footer-share .favorite{height:20px;vertical-align:top;width:73px;}
.entry-header{background:none;color:#3472af;font-size:23px;font-weight:700;letter-spacing:-1px;line-height:1.3;text-align:left;margin:0 20px 10px 0;padding:0;}
#footer{background:#265581 url(http://blog.aicpa.org/images/bg-footer.jpg) repeat-x top left;border-top:1px solid #eee;color:#fff;font-family:arial;font-size:11px;height:95px;width:940px;margin:0 auto;padding:0;}
#footer-inner{position:relative;}.footer-left{left:10px;position:absolute;top:10px;}
.footer-right{position:absolute;right:10px;top:10px;}
.layout-two-column-right #alpha{width:570px;}.layout-two-column-right #beta{width:300px;margin:0 0 0 40px;}
.module-content ul li{background:#f3f3f3;font-family:arial;margin:0 0 1px;padding:5px 15px;}.module-header{text-align:left;font-size:13px;text-transform:none;color:#fff;letter-spacing:0;background:#1472b8 url(http://blog.aicpa.org/images/bg-sidenav.jpg) no-repeat top left;position:relative;width:auto;font-weight:700;margin:0;padding:4px 0 3px 6px;}
.module-search .module-content{background-color:#f0f1eb;margin-top:0;padding:10px 10px 5px;}.module-search input[type="search"]{background-color:#fff;border:1px solid #ddd;color:#888;font:12px Arial, Helvetica, sans-serif;-webkit-appearance:textfield;width:200px;}.module-search input[type="submit"]{background-color:#06C;border:0;color:#FFF;font:11px Arial, Helvetica, sans-serif;font-weight:700;height:18px;-webkit-appearance:textfield;width:50px;}
#nav{width:910px;font-family:arial;background-color:transparent;margin:0 auto;}.nav-list{list-style:none;display:block;margin:0;padding:0;}.nav-list-item{font-size:13px;margin-right:0;text-decoration:none;color:#fff;border-right:1px solid #fff;display:inline;float:left;padding:0 8px;}.nav-list-item a{color:#fff;}.nav-list-item a:hover{color:#fff;}#pagebody{width:910px;margin:0 auto;padding:0;}#pagebody-inner{margin:30px 0 0;padding:0;}
.pkg:after{content:" ";display:block;visibility:hidden;clear:both;height:0.1px;font-size:0.1em;line-height:0;}
.search-results .comment{margin-bottom:15px;padding-left:0;padding-right:0;}.search-results .comment .comment-content-border{border:1px solid #ddd;border-radius:5px;-moz-border-radius:5px;-webkit-border-radius:5px;padding:9px;}.search-results .comment .comment-footer{border:none;}
ul.module-list li{background:#f0f1eB url(http://blog.aicpa.org/images/bg-list-dot.gif) no-repeat 8px 11px;padding:2px 15px;}.feedburnerFeedBlock ul {margin-left: 0;list-style-type:none;padding-left: 0;text-indent: 0;}.feedburnerFeedBlock ul li {background:#f0f1eB url(http://blog.aicpa.org/images/bg-list-dot.gif) no-repeat 8px 11px;padding:2px 15px;}.feedburnerFeedBlock ul li span.headline a {font-family:Arial;font-size:12px;text-decoration:none;display:block;}#creditfooter {display: none;}a img,.module-photo img,.vox-embed-enclosure .vox-enclosure-inner{border:0;}a:hover,.content-nav a:hover,.module-powered .module-content a,.search-results .entry-header a{color:#069;}#alpha-inner,#beta-inner{position:static;margin:0;padding:0;}.archive,.comments,.entry,.reactions,.trackbacks{clear:both;margin-bottom:20px;overflow:hidden;position:static;width:100%;}.archive-content,.comments-open-footer,.trackback-footer{clear:both;margin:5px 10px 20px;}
.archive-list,.footer-list,.module-list,.reactions .reactions-list{list-style:none;margin:0;padding:0;}.archive-list-item,.module-list-item{margin-bottom:5px;margin-top:5px;}
#banner-header a:hover,#footer a{color:#fff;}blockquote,ol,p,pre,ul{margin-bottom:10px;margin-top:10px;}html,.entry .entry-content .asset-image-multiple ul,form,.module-powered,.rss-box ul{margin:0;padding:0;}#comment-author,#comment-email,#comment-url{width:240px;}
.comment-form .active-error,.comments-open label,.day-photo a,.module-miniprofile .mp-avatar a,.module-miniprofile .mp-connections a,.module-miniprofile .mp-connections img,.module-miniprofile .mp-counts span,.pkg,.reactions .reaction-link{display:block;}.comment-form .graytext,.comments-open-data p,.entry-footer a{color:#999;}
.comments-open #comments-open-login,.comments-open #comments-open-logout,.entry-content ol,.entry-content ul,.module,.module-powered .module-content,.vox-enclosure-list .vox-enclosure-item{margin-bottom:10px;}.comments-open label.hiddenbox,.convstar-answer-meta .convstar-separator,.entry-featured .entry-footer,.entry-featured h3.entry-header,.entry-footer-share-buttons .separator,.hiddenbox{display:none;}.convstar-call-to-action a,.entry-more-link a:hover,.module-content ul li a,.module-content ul li a:hover,.module-mmt-calendar .module-header a,.pager .pagination-bar a:active,.pager .pagination-bar a:hover,.rsswidget a,.rsswidget a:hover,.rsswidget a:visited,.search-results .comment-header a,.search-results .comment-header a:hover,.search-results .entry-header a:hover{text-decoration:none;}
.entry-body,.entry-excerpt,.entry-more,.entry-more-link,.vox-enclosure-center{clear:both;}
.entry-footer a:hover,.entry-footer-info a:hover,.module-mmt-calendar .module-content tbody .day-date{color:#666;}.entry-footer-info a,.entry-footer-info a:visited{color:#3472aF;}
.entry-header a,.entry-header a:hover,.entry-more-link a{color:#3472af;text-decoration:none;}h1,h2,h3,h4,h5,h6{font-weight:400;margin-bottom:10px;margin-top:10px;}
* html .module-recent-photos .module-list,* html .typelist-thumbnailed .module-list-item,* html .pkg{height:1%;}input,.vox-enclosure-medium .vox-enclosure-inner{width:200px;}
.module-content,ul.module-list{margin-bottom:0;padding-bottom:0;}.module-content ul,.module-search{margin:0 0 10px;}

div.col_wrapper {
width:600px;
margin:0 auto;
}

div.leftcol {
float:left;
width:275px;
}

div.rightcol {
float:right;
width:275px;
}
/* ph=1 */