@charset"utf-8";
/* ea¶õ? */
.ea table {text-align: center;}
.ea table td {border: 1px solid #b9b9b9;padding: 10px;line-height: 28px;}
.ea table .tr_color00 td {font-weight: bold;}
.ea .title h3 {font-size: 16pt; font-weight: bold; padding-bottom: 20px; border-bottom: 2px solid #111; margin-bottom: 20px;}
.ea .video {position: relative;width: 100%;max-width: 1200px;margin: 0 auto;padding-bottom: 40.8571%;height: 0;overflow: hidden; margin-bottom: 70px;}
.ea .video iframe {position: absolute;top: 0;left: 0;width: 100%;height: 100%;display: block; border: 4px solid #151682; border-radius: 30px;}
.ea .txt_only {font-size:13pt; font-weight:500; line-height: 30px;}
.ea .txt_only li {/* margin-bottom:10px;  */list-style: disc; margin-left:20px;}
.ea .txt_only p:last-child {margin-bottom:0;}
.ea .tap {display: flex;border-radius: 10px;overflow: hidden;box-shadow: 0 0 20px rgba(0, 0, 0, 0.08);margin-bottom:70px;}
.ea .tap a {padding: 20px 0;width: calc(100% / 2);text-align: center;color: rgba(0,0,0,0.5);font-size: 16pt;font-weight: 600;background: #fff;}
.ea .tap a:first-child {border-right: 0;}
.ea .tap a.on {color: #ffffff;background: linear-gradient(to right, rgb(0 111 255) -30%, rgb(21 22 130) 50%, rgb(110 0 255) 130%);}
.ea .point {color:#ff5858; font-size: 10pt;}
.ea a.clip {font-weight: 700;padding: 3px 6px;border-radius: 5px;margin: 0 3px; display: inline-flex; align-items: center; line-height: normal;}
.ea a.clip.blue{color: #151682; background: #e6ebff;}
.ea a.clip.red{color: #ff5858; background: #ffefef;}
.ea a.clip.green {color: #1b7247; background: #edfff6;}
.ea a.clip:hover {text-decoration: underline;}
.ea a.clip img.size_16pt {margin-left: 5px; width: 15px;}
.ea a.clip img.size_14pt {margin-left: 3px; width: 15px;}
.ea .point a.clip img.size_14pt {margin-left: 3px; width: 10px;}


.introduction_ea .section1 {margin:0; max-width: 100%; background:#f6f7fb;padding: 70px 1%; color: #111; margin: 0 auto; margin-bottom: 70px;}
.introduction_ea .section1 .section_main_title {margin-bottom:0;}
.introduction_ea .section1 .section_main_title p.title span {color:#151682;}
.introduction_ea .section1 .section_main_title p.txt span {color: #151682; font-weight: 700; background: #e6ebff; padding: 3px 6px; border-radius: 5px; margin: 0 5px;}
.introduction_ea .section2 {margin-bottom:150px;}
.introduction_ea .section2 .what_aicpa_wrap {display: flex; justify-content: space-between; align-items: center; margin-bottom:70px;}
.introduction_ea .section2 .what_aicpa_wrap li {width:calc(100% / 2 - 50px);}
.introduction_ea .section2 .what_aicpa_wrap li img {border-radius:30px;}
.introduction_ea .section2 .what_aicpa_wrap li img.pc {display:block;}
.introduction_ea .section2 .what_aicpa_wrap li img.mo {display:none;}
.introduction_ea .section2 .what_aicpa_wrap li .title {font-size: 26pt;line-height: 50px;font-weight: 700;text-align: left;margin-bottom: 20px;}
.introduction_ea .section2 .what_aicpa_wrap li .txt {font-size: 13pt;line-height: 30px;text-align: left;color: #727272;}
.introduction_ea .section2 .what_aicpa_wrap li .title span {color:#151682;}
.introduction_ea .section2 .what_aicpa_wrap li .sub_title {padding: 22px 0 12px; font-size:15pt; font-weight:500;}
.introduction_ea .section2 .what_aicpa_wrap li .txt.list {background: #f5f5f5; padding: 25px; color: #111; border: 1px solid #ddd;}
.introduction_ea .section2 .what_aicpa_wrap li .txt.list span {display:block; border-bottom: 1px dotted #ccc; margin-bottom: 10px; padding-bottom: 10px;}
.introduction_ea .section2 .what_aicpa_wrap li .txt.list span:last-child {border-bottom: 0; margin-bottom: 0; padding-bottom: 0;}
.introduction_ea .section2 .what_aicpa_wrap2 {display: flex;justify-content: space-between;position: relative; flex-wrap: wrap;}
.introduction_ea .section2 .what_aicpa_wrap2 li {width: calc(100% / 3 - 30px);text-align: center;position: relative;}
.introduction_ea .section2 .what_aicpa_wrap2 li .img {border-radius: 30px;overflow: hidden;position: relative;}
.introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt {position:absolute; opacity: 0;}
.introduction_ea .section2 .what_aicpa_wrap2 li:hover .hover_txt {display: block;opacity: 1;transition: opacity 0.3s ease-in-out;position:absolute;color:#fff;top: 50%;left: 50%;transform: translate(-50%, -50%);z-index:10;}
.introduction_ea .section2 .what_aicpa_wrap2 li .img:after {content: '';position: absolute;top: 0;left: 0;background: #111111a1;width: 100%;height: 100%;opacity: 0;transition: opacity 0.3s ease-in-out;z-index: 5;}
.introduction_ea .section2 .what_aicpa_wrap2 li:hover .img:after {opacity: 1;}
.introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt {opacity: 0; font-size:13pt; line-height:30px; width:80%;}
.introduction_ea .section2 .what_aicpa_wrap2 li .title {font-size:16pt; font-weight:600; margin-top:20px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .mini_title {display:none;}
.introduction_ea .section3 .step {font-size:16pt; font-weight:700; display:flex; border:1px solid #ddd; border-radius:20px; padding:30px; align-items: baseline;}
.introduction_ea .section3 .step:last-child {margin-bottom:70px;}
.introduction_ea .section3 .step .number {width: 100px; font-size:13pt; color: #111; background: #ffed8d; border-radius: 100px; text-align: center; padding: 5px; margin-right: 20px;}
.introduction_ea .section3 .step .ct_wrap {width:calc(100% - 170px);}
.introduction_ea .section3 .step .ct_wrap .title {line-height: 40px;}
.introduction_ea .section3 .step_wrap .arrow {display: block; margin: 20px auto; opacity:0.2; }

.problem_type .precautions {margin-bottom:10px;}
.problem_type .precautions.only .title {margin-bottom:0;}
.problem_type table img {max-width:100px; min-width:100px;}

.problem_type .section3 .txt_only a {font-weight: 500; border: 1px solid #ccc; border-radius: 100px; padding: 5px 30px; font-size: 12pt; display: inline-flex; align-items: flex-start; margin-bottom: 20px; margin-top: 10px;}
.problem_type .section3 .txt_only a img {top: 5px; margin-left: 5px;}
.problem_type .section3 .txt_only a:hover {border:1px solid #111; transition:0.3s;}

.sample_question_wrap {border:1px solid #ddd; margin-bottom: 20px;}
.sample_question_wrap.last {margin-bottom:70px;}
.sample_question_wrap .sample_question {padding:50px;}
.sample_question_wrap h4 {font-size:16pt; background:#d7ede2; padding: 20px;}
.sample_question_wrap .ct_wrap {margin-bottom:50px; font-size:13pt; padding-bottom: 0;}
.sample_question_wrap .ct_wrap:last-child {margin-bottom:0;}
.sample_question_wrap .ct_wrap .title {font-size:13pt; margin-bottom:50px; border: 2px dotted #3f6753; padding: 30px; border-radius: 10px;}
.sample_question_wrap .ct_wrap .ct {border-bottom:2px solid #111; padding-bottom:50px; margin-bottom:50px;}
.sample_question_wrap .ct_wrap .ct.last {border-bottom:0; padding-bottom:0; margin-bottom:0;}
.sample_question_wrap .ct_wrap .title p {margin-bottom:10px; margin-top:20px;}
.sample_question_wrap .ct_wrap .title p:last-child {margin-bottom:0; margin-top: 10px;}
.sample_question_wrap .ct_wrap h5 {font-size:16pt; display: flex; align-items: center;}
.sample_question_wrap .ct_wrap h5 span {margin-right: 10px; background: #3f6753; width: 20px; height: 20px; display: inline-flex; align-items: center; justify-content: center; border-radius: 100%; font-size: 10pt; color: #fff;}
.sample_question_wrap .ct_wrap .question{/* padding-bottom: 20px; border-bottom: 2px solid #111;  */margin-bottom: 20px;}
.sample_question_wrap .ct_wrap .question.only {border-bottom:0; margin-bottom: 0; padding-bottom: 0;}
.sample_question_wrap .ct_wrap .question p:nth-child(1) {font-size: 16pt; font-weight: bold; margin-bottom: 10px;}
.sample_question_wrap .ct_wrap .question p:last-child {margin-bottom:0;}
.sample_question_wrap .ct_wrap .ex {padding-left:20px;}
.sample_question_wrap .ct_wrap .ex li {list-style: lower-alpha; margin-bottom: 10px;}
.sample_question_wrap .ct_wrap .ex li:last-child {margin-bottom:0;}
.sample_question_wrap .ct_wrap .ex li .ex_dep {background: #f6f7fb; padding: 20px 40px; margin: 10px 0 20px;}
.sample_question_wrap .ct_wrap .ex li:last-child .ex_dep {margin-bottom:0;}
.sample_question_wrap .ct_wrap .ex li .ex_dep li {list-style: disc;}
.sample_question_wrap .ct.img_wrap {display:flex; width: 100%; justify-content: space-between; margin-top: 10px;}
.sample_question_wrap .ct.img_wrap p {background: #f6f7fb; width: calc(100% / 3 - 5px); display: flex; align-items: center; justify-content: center;}

.examination_system p.point {margin-top:10px; font-size:10pt;}
.examination_system .ct {margin-bottom:20px; border-bottom:2px dotted #ddd; padding-bottom:20px;}
.examination_system .ct:last-child {margin-bottom:0; border-bottom:0; padding-bottom:0;}
.examination_system .ct .title {font-size:16pt; font-weight:bold; margin-bottom:20px;}
.examination_system .ct .title em {color: #151682;font-style: normal;}

.examination_procedure .section2 .tap_ct_wrap {display:none;}
.examination_procedure .section2 .tap_ct_wrap.on {display:block;}
.examination_procedure .section2 .ct {margin-bottom:50px;}
.examination_procedure .ct .title {font-size: 16pt;font-weight: bold;margin-bottom: 20px;}
.examination_procedure .ct .point {margin-top: 15px; font-size: 13pt;}
.examination_procedure .procedure_wrap h4 {font-size: 13pt;background: #d7ede2;padding: 20px; display: flex; align-items: baseline;}
.examination_procedure .procedure_wrap h4 span {width: 100px; color: #ffffff; background: #111; border-radius: 100px; text-align: center; padding: 5px; margin-right: 10px; display: inline-block;}
.examination_procedure .procedure_wrap h4 p {width:calc(100% - 100px);}
.examination_procedure .procedure_wrap .img_wrap {display:flex; align-items: center; justify-content: center; background: #f6f7fb; padding: 30px;}
.examination_procedure .procedure_wrap .img_wrap img {width:50%;}
.examination_procedure .procedure_wrap .procedure {border: 1px solid #ddd;margin-bottom: 20px;}
.examination_procedure .procedure_wrap .procedure em {color:#ff5858; font-style: normal; font-size: 10pt; font-weight: 500; margin-left: 5px;}

.examination_procedure .precautions {margin-bottom:50px;}
.examination_procedure .precautions li {line-height: 25px; list-style:none;}
.examination_procedure .precautions li.point {margin-top:10px; padding-left: 0;}
.examination_procedure .precautions li.point:after {content:inherit;}

.ea.examination_procedure .txt_only li {margin-left:0;}

/* ½ÇÀü ¸ðÀÇ°í»ç ¾È³» */
.examination_procedure.real_test .precautions li {position: relative;padding-left: 20px;line-height: 30px;color: #464646;}
.examination_procedure.real_test .title h3 {font-size: 20pt; font-weight: bold; padding-bottom: 20px; border-bottom: 2px solid #111; margin-bottom: 20px;}

.ea_cpe .step_wrap li {font-size: 13pt;font-weight: 500;display: flex;border: 1px solid #ddd;border-radius: 10px;padding: 20px;align-items: baseline; margin-bottom:10px;}
.ea_cpe .step_wrap li .number {font-weight:bold;  width: 100px;color: #111;background: #ffed8d;border-radius: 100px;text-align: center;padding: 5px;margin-right: 20px;}
.ea_cpe .step_wrap li .ct_wrap {width:calc(100% - 150px);}
.ea_cpe .step_wrap li .ct_wrap .title {font-size: 13pt; font-weight:bold;}
.ea_cpe .step_wrap li .ct_wrap .txt {margin-top:10px;}
.ea_cpe .ct {margin-bottom: 50px;border-bottom: 2px dotted #ddd;padding-bottom: 50px;margin-top:50px;}
.ea_cpe .ct:last-child {margin-bottom: 0;border-bottom: 0;padding-bottom: 0;}
.ea_cpe .ex_dep {background: #f6f7fb;padding: 20px 40px;margin: 10px 0 20px;}
.ea_cpe .ex_dep li {list-style: disc; font-size:13pt; margin-bottom:10px; font-weight:500;}
.ea_cpe .ex_dep li:last-child {margin-bottom:0;}
.ea_cpe .ct .title {font-size: 16pt;font-weight: bold;margin-bottom: 20px;}

.ea_cpe .site_wrap {display: flex;flex-wrap: wrap;}
.ea_cpe .site_wrap li {margin-right: 5px;text-align: center;}
.ea_cpe .site_wrap li a {border: 1px solid #ddd;display: inline-block;}
.ea_cpe .site_wrap li a:hover {border: 1px solid #111;transition: 0.3s;}
.ea_cpe .site_wrap li p {margin-top: 15px;display: block;font-size: 13pt;}


@media screen and (max-width: 1120px) {
.ea table td img {height:auto;}
.ea .video {margin-bottom:50px;}
.ea .video iframe {border-radius:20px;}
.ea .title h3 {font-size:16pt;}
.ea .txt_only {font-size:13pt;}
.ea .txt_only li {margin-bottom:5px; padding-left: 0;}
.ea .tap {margin-bottom:50px; border-radius:10px;}
.ea .tap a {font-size:16pt;}

/* ea¶õ? */
.introduction_ea .section1 {padding: 50px 1% 1px; margin-bottom: 50px;}
.introduction_ea .section1 .section_main_title {margin-bottom:50px;}
.introduction_ea .section1 .section_main_title p.title {margin-bottom:30px;}
.introduction_ea .section2 {margin-bottom:50px;}
.introduction_ea .section2 .what_aicpa_wrap {display: flex; flex-direction: column-reverse; margin-bottom: 50px;}
.introduction_ea .section2 .what_aicpa_wrap li {width:100%; text-align:center;}
.introduction_ea .section2 .what_aicpa_wrap li br {display:none;}
.introduction_ea .section2 .what_aicpa_wrap li .title {font-size: 20pt;line-height: 40px;text-align: center; margin-bottom: 30px;}
.introduction_ea .section2 .what_aicpa_wrap li .txt {font-size: 12pt;line-height: 30px;text-align: center;}
.introduction_ea .section2 .what_aicpa_wrap li .txt.list {margin: 20px 0; text-align: left; padding: 20px;}
.introduction_ea .section2 .what_aicpa_wrap li .sub_title {padding:0; font-size: 12pt; line-height: 30px; text-align: center; color: #727272;}
.introduction_ea .section2 .what_aicpa_wrap li img.pc {display:none;}
.introduction_ea .section2 .what_aicpa_wrap li img.mo {display:block; margin-bottom: 50px; border-radius: 20px;}
.introduction_ea .section2 .what_aicpa_wrap2 li {width:calc(100% / 1); pointer-events: none;}
.introduction_ea .section2 .what_aicpa_wrap2 li .img {overflow:unset; display:flex; text-align: left; margin-bottom:10px; align-items: center; border: 1px solid #ddd; border-radius: 20px; overflow:hidden;}
.introduction_ea .section2 .what_aicpa_wrap2 li .img img {width: 40%;}
.introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt {padding: 0 30px; opacity:1; display: block; width:100%; position: inherit; font-size: 13pt; line-height: 25px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .title {display:none;}
.introduction_ea .section2 .what_aicpa_wrap2 li .mini_title {display:block; font-size: 16pt; font-weight: bold; margin-bottom: 20px; color: #151682;}
.introduction_ea .section3 .step {padding:30px; font-size:16pt;}
.introduction_ea .section3 .step:last-child {margin-bottom:50px;}
.introduction_ea .section3 .step .number {margin-right:20px; width:100px;}
.introduction_ea .section3 .step_wrap .arrow {margin: 5px auto; width: 35px;}

/* ¹®Á¦À¯Çü */
.sample_question_wrap .sample_question {padding:20px;}
.sample_question_wrap .ct_wrap {margin-bottom:20px;}
.sample_question_wrap .ct_wrap .title {margin-bottom:20px; padding: 20px;}
.sample_question_wrap .ct_wrap, .sample_question_wrap .ct_wrap .title p:last-child {font-size:13pt;}
.sample_question_wrap .ct_wrap h5 span {height:25px; width:25px; font-size:10pt;}
.sample_question_wrap.last {margin-bottom:50px;}

/* ½ÃÇèÁ¦µµ */
.examination_system p.point {font-size:10pt; margin-top:10px;}

/* ÀÀ½ÃÀýÂ÷ */
.examination_procedure .precautions li.point {margin-top:20px; font-size:10pt; margin-bottom: 0; padding-left: 0 !important;}
.examination_procedure .procedure_wrap h4 span {font-size:13pt; width:90px;}
.examination_procedure .procedure_wrap h4 p {width:calc(100% - 90px);}
.examination_procedure .procedure_wrap .procedure {margin-bottom:10px;}
.examination_procedure .procedure_wrap .procedure em {font-size:13pt;}
.ea.examination_procedure .txt_only p:first-child {margin-bottom:10px;}

/* µî·ÏÀýÂ÷ */
.ea_cpe .step_wrap li {border-radius:10px;}
.ea_cpe .step_wrap li, .ea_cpe .ex_dep li {font-size:13pt;}
.ea_cpe .step_wrap li .number {font-size: 13pt; width: 90px; margin-right: 30px;}
.ea_cpe .step_wrap li .ct_wrap {width:calc(100% - 120px);}
.ea_cpe .step_wrap li .ct_wrap .txt {margin-top:10px;}
.ea_cpe .site_wrap li p {font-size:13pt;}

.examination_procedure.real_test .title h3 {font-size: 16pt;}

}

@media screen and (max-width: 840px) {
.ea .txt_only {font-size:12pt;}
.ea .video iframe, .introduction_ea .section2 .what_aicpa_wrap li img.mo, .introduction_ea .section2 .what_aicpa_wrap2 li .img, .introduction_ea .section3 .step {border-radius:10px;}
.section_main_title p.txt, .introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt, .introduction_ea .section2 .what_aicpa_wrap li .txt {font-size:12pt;}
.introduction_ea .section3 .step .number {margin-right: 15px; width: 80px; font-size: 12pt;}
.introduction_ea .section3 .step .ct_wrap .title {font-size:13pt; line-height:30px;}
.ea a.clip img.size_16pt {width:15px;}
.introduction_ea .section3 .step_wrap .arrow {width:20px;}
.ea .tap a {font-size:14pt;}

/* ¹®Á¦À¯Çü */
.sample_question_wrap .ct_wrap, .sample_question_wrap .ct_wrap .title p:last-child, .sample_question_wrap .ct_wrap .title p {font-size:12pt;}
.sample_question_wrap .ct_wrap .ct {padding-bottom: 30px; margin-bottom: 30px;}
/* ÀÀ½ÃÀýÂ÷ */
.examination_procedure .procedure_wrap h4 {font-size:14pt;}
.examination_procedure .procedure_wrap h4 span {font-size:12pt;}
.examination_system .ct .title {font-size:14pt;}

/* µî·ÏÀýÂ÷ */
.ea_cpe .step_wrap li {padding:20px;}
.ea_cpe .step_wrap li .ct_wrap .title, .ea_cpe .ct .title {font-size:14pt; line-height: 30px;}
.ea_cpe .step_wrap li .number {font-size:12pt; margin-right: 20px;}
.ea_cpe .step_wrap li .ct_wrap {width:calc(100% - 110px);}
.ea_cpe .step_wrap li, .ea_cpe .ex_dep li {font-size:12pt;}
.ea_cpe .ct {margin-bottom: 20px; padding-bottom: 0; margin-top: 20px;}
.ea_cpe .site_wrap li {width:calc(100% / 2 - 5px);}
.ea_cpe .site_wrap li p {font-size:12pt; margin-top: 10px;}

}

/* ¸ð¹ÙÀÏ */
@media screen and (max-width: 600px) {
.ea .txt_only {font-size:10pt; line-height: 20px;}
.ea .txt_only li {margin-bottom:0;}
.ea a.clip {margin:0;}
.ea a.clip img.size_14pt {width:11px;}
.ea .title h3 {font-size:14pt; padding-bottom: 15px; margin-bottom: 15px;}
.ea table td {line-height:20px;}
.ea .tap a {font-size:12pt; padding: 15px 0;}
.ea .video iframe, .introduction_ea .section2 .what_aicpa_wrap li img.mo, .introduction_ea .section2 .what_aicpa_wrap2 li .img, .introduction_ea .section3 .step {border-radius:5px;}
.introduction_ea .section2 .what_aicpa_wrap li .title {font-size:18pt;}
.section_main_title p.txt, .introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt, .introduction_ea .section2 .what_aicpa_wrap li .txt {font-size:10pt; line-height: 25px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .mini_title {font-size:12pt; margin-bottom:5px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt {padding: 0px 20px;}
.introduction_ea .section3 .step {display:block; padding: 15px;}
.introduction_ea .section3 .step .number {margin-bottom:10px; margin-right:0; width: 80px; font-size: 10pt;}
.introduction_ea .section3 .step .ct_wrap {width:100%;}
.introduction_ea .section3 .step .ct_wrap .title {font-size:12pt;}

.introduction_ea .section2 .what_aicpa_wrap li img.mo {margin-bottom:30px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .img {display:block; background:#f6f7fb; margin-bottom:5px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .img img {width: 50%; margin: 0 auto; display: block;}
.introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt {background:#fff; padding:15px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .mini_title {margin-bottom: 10px; border-bottom: 1px dotted #ddd; padding-bottom: 10px;}

/* ¹®Á¦À¯Çü */
.sample_question_wrap h4 {font-size:12pt; padding:15px;}
.sample_question_wrap .ct_wrap h5, .sample_question_wrap .ct_wrap .question p:nth-child(1) {font-size:12pt;}
.sample_question_wrap .ct_wrap h5 span {width:20px; height:20px; margin-right:5px;}
.sample_question_wrap .ct_wrap, .sample_question_wrap .ct_wrap .title p:last-child, .sample_question_wrap .ct_wrap .title p {font-size:10pt;}
.sample_question_wrap .ct_wrap .ex li {margin-bottom:5px;}
.sample_question_wrap .ct_wrap .question p:last-child {line-height:20px;}
.sample_question_wrap .ct_wrap .title p {margin-bottom:5px;}
.sample_question_wrap .ct_wrap .title p:last-child {margin-top:5px;}
.sample_question_wrap .ct_wrap .ex li .ex_dep {padding: 10px 30px; margin: 10px 0 15px;}
.sample_question_wrap .ct.img_wrap {flex-wrap:wrap;}
.sample_question_wrap .ct.img_wrap p {width:calc(100% / 1); margin-bottom:10px;}
.sample_question_wrap .ct.img_wrap p:last-child {margin-bottom:0;}
.problem_type table img {max-width:50px; min-width:50px;}
.sample_question_wrap .sample_question {padding:15px;}
.sample_question_wrap .ct_wrap .title {border:1px dotted #3f6753;}

/* ¹®Á¦À¯Çü */
.examination_system .ct .title {font-size:14pt;}
.problem_type .section3 .txt_only a {font-size:10pt;}

/* ÀÀ½ÃÀýÂ÷ */
.examination_procedure .procedure_wrap h4 {font-size:12pt; padding: 15px;}
.examination_procedure .procedure_wrap h4 span {font-size:10pt; width: 70px;}
.examination_procedure .procedure_wrap h4 p {width:calc(100% - 70px);}
.examination_procedure .procedure_wrap .procedure em {display: block;font-size: 10pt;margin-top: 5px; margin-left: 0;}
.examination_procedure .ct .title {margin-bottom: 15px;}
.examination_procedure .procedure_wrap .img_wrap {padding:15px;}

/* µî·ÏÀýÂ÷ */
.ea_cpe .step_wrap li {padding:15px; border-radius: 5px; margin-bottom:5px;}
.ea_cpe .step_wrap li .ct_wrap .title, .ea_cpe .ct .title {font-size:12pt; line-height: 25px;}
.ea_cpe .step_wrap li .number {font-size: 10pt; margin-right: 15px; width: 70px;}
.ea_cpe .step_wrap li .ct_wrap {width:calc(100% - 85px);}
.ea_cpe .step_wrap li, .ea_cpe .ex_dep li {font-size:10pt;}
.ea_cpe .ct {margin-bottom: 15px; margin-top: 15px;}
.ea_cpe .ct .title {margin-bottom: 15px;}
.ea_cpe .ex_dep {padding: 15px; margin: 10px 0 15px; padding-left: 30px;}
.ea_cpe .site_wrap li p {font-size:10pt;}

/* ½ÇÀü ¸ðÀÇ°í»ç ¾È³» */
.examination_procedure.real_test .title h3 {font-size:14pt; padding-bottom: 15px; margin-bottom: 15px;}
}

@media screen and (max-width: 450px) {
.ea .title h3 {font-size:10pt; border-bottom:1px solid #111;}
.ea .tap {border-radius: 5px; margin-bottom: 30px;}
.ea .tap a {padding:10px 0; font-size: 10pt;}
.introduction_ea .section1 {padding: 30px 1% 1px; margin-bottom: 30px;}
.ea .video {margin-bottom:30px;}
.introduction_ea .section1 .section_main_title p.txt span {margin:0 3px; padding: 2px 6px;}
.introduction_ea .section1 .section_main_title {margin-bottom:30px;}
.introduction_ea .section2 .what_aicpa_wrap li .title {font-size: 12pt; line-height: 25px;}
.section_main_title p.txt, .introduction_ea .section2 .what_aicpa_wrap2 li .hover_txt, .introduction_ea .section2 .what_aicpa_wrap li .txt {line-height: 20px; font-size: 9pt;}
.introduction_ea .section2 .what_aicpa_wrap {margin-bottom:30px;}
.introduction_ea .section2 {margin-bottom:30px;}
.introduction_ea .section2 .what_aicpa_wrap2 li .mini_title {font-size:10pt;}
.introduction_ea .section3 .step {padding:15px;}
.introduction_ea .section3 .step .ct_wrap .title {font-size:9pt; line-height:20px;}
.introduction_ea .section3 .step .number {width: 60px; font-size: 9pt; padding:4px;}
.ea a.clip img.size_16pt {width: 10px; margin-left:3px;}

/* ¹®Á¦À¯Çü */
.ea .title h3 {font-size:11pt; padding-bottom: 10px; margin-bottom: 10px;}
.ea .txt_only {font-size:9pt;}

.sample_question_wrap h4, .sample_question_wrap .sample_question, .sample_question_wrap .ct_wrap .title {padding:10px;}
.sample_question_wrap .ct_wrap .title {margin-bottom:15px;}
.sample_question_wrap .ct_wrap .question {margin-bottom:15px;}
.sample_question_wrap .ct_wrap .ex {padding-left:15px;}
.sample_question_wrap .ct_wrap h5 span {font-size:7pt; font-weight:600; width: 15px; height: 15px;}
.sample_question_wrap .ct_wrap .title p {margin-top:5px;}
.sample_question_wrap .ct_wrap .ex li .ex_dep {font-size:9pt;}
.sample_question_wrap.last {margin-bottom:30px;}
.sample_question_wrap .ct_wrap .ct {padding-bottom: 15px; margin-bottom: 15px; border-bottom:1px solid #111;}

.problem_type .section3 .txt_only a {font-size:9pt; padding:5px 20px;}
.sample_question_wrap h4, .sample_question_wrap .ct_wrap h5, .sample_question_wrap .ct_wrap .question p:nth-child(1) {font-size:10pt;}
.sample_question_wrap .ct_wrap, .sample_question_wrap .ct_wrap .title p:last-child, .sample_question_wrap .ct_wrap .title p {font-size:9pt;}


/* ÀÀ½ÃÀýÂ÷ */
.examination_system p.point {font-size:9pt;}
.examination_system .ct .title {font-size:10pt; margin-bottom:10px;}
.examination_system .ct {margin-bottom: 15px; padding-bottom: 15px; border-bottom:1px dotted #ddd;}
.examination_procedure .precautions {margin-bottom:30px;}
.examination_procedure .precautions li.point {margin-top: 10px; font-size: 9pt; margin-bottom: 0;}
.examination_procedure .procedure_wrap h4 span {font-size: 9pt; font-weight: 600; padding:2px 0; width: 60px;}
.examination_procedure .procedure_wrap h4 {font-size:9pt; line-height:20px; padding: 10px;}
.examination_procedure .procedure_wrap .procedure {margin-bottom:5px;}
.examination_procedure .procedure_wrap .procedure em {font-size:9pt; margin-top:0; line-height: 15px;}

/* µî·ÏÀýÂ÷ */
.ea_cpe .step_wrap li .ct_wrap .title, .ea_cpe .ct .title {font-size:9pt; line-height: 20px;}
.ea_cpe .step_wrap li .number {font-size: 9pt; width: 60px; padding:4px;}
.ea_cpe .ct {margin-bottom: 15px; margin-top: 15px; border-bottom:1px dotted #ddd;}
.ea_cpe .ex_dep {padding:15px 30px;}
.ea_cpe .ex_dep li {font-size: 9pt; line-height: 20px; margin-bottom: 0;}
.ea_cpe .step_wrap li {padding:10px;}
.ea_cpe .site_wrap li p {font-size:9pt;}

/* ½ÇÀü ¸ðÀÇ°í»ç ¾È³» */
.examination_procedure.real_test .title h3 {font-size:12pt; padding-bottom: 10px; margin-bottom: 10px;}
}