Statutory Compliance – CMA Guide India

Cost Audit : Cost Audit as required u/s 148 of Companies Act 2013 and Companies( Cost Record & Report) Rules 2014
Compliance Report : Compliance Report as required under Companies ( Cost Records and Audit), Rules 2014
Maintenance of Cost Records : We provide guidance and assistance for maintenance of Cost Records in case certain class of companies.

img:is([sizes="auto" i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px;}img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important;}.wp-block-audio :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-audio :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-audio{margin:0 0 1em;}.wp-block-code{border:1px solid #ccc;border-radius:4px;font-family:Menlo,Consolas,monaco,monospace;padding:.8em 1em;}.wp-block-embed :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-embed :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-embed{margin:0 0 1em;}.blocks-gallery-caption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .blocks-gallery-caption{color:rgba(255,255,255,.65);}:root :where(.wp-block-image figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme :root :where(.wp-block-image figcaption){color:rgba(255,255,255,.65);}.wp-block-image{margin:0 0 1em;}.wp-block-pullquote{border-bottom:4px solid;border-top:4px solid;color:currentColor;margin-bottom:1.75em;}.wp-block-pullquote cite,.wp-block-pullquote footer,.wp-block-pullquote__citation{color:currentColor;font-size:.8125em;font-style:normal;text-transform:uppercase;}.wp-block-quote{border-left:.25em solid;margin:0 0 1.75em;padding-left:1em;}.wp-block-quote cite,.wp-block-quote footer{color:currentColor;font-size:.8125em;font-style:normal;position:relative;}.wp-block-quote:where(.has-text-align-right){border-left:none;border-right:.25em solid;padding-left:0;padding-right:1em;}.wp-block-quote:where(.has-text-align-center){border:none;padding-left:0;}.wp-block-quote.is-large,.wp-block-quote.is-style-large,.wp-block-quote:where(.is-style-plain){border:none;}.wp-block-search .wp-block-search__label{font-weight:700;}.wp-block-search__button{border:1px solid #ccc;padding:.375em .625em;}:where(.wp-block-group.has-background){padding:1.25em 2.375em;}.wp-block-separator.has-css-opacity{opacity:.4;}.wp-block-separator{border:none;border-bottom:2px solid;margin-left:auto;margin-right:auto;}.wp-block-separator.has-alpha-channel-opacity{opacity:1;}.wp-block-separator:not(.is-style-wide):not(.is-style-dots){width:100px;}.wp-block-separator.has-background:not(.is-style-dots){border-bottom:none;height:1px;}.wp-block-separator.has-background:not(.is-style-wide):not(.is-style-dots){height:2px;}.wp-block-table{margin:0 0 1em;}.wp-block-table td,.wp-block-table th{word-break:normal;}.wp-block-table :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-table :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-video :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-video :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-video{margin:0 0 1em;}:root :where(.wp-block-template-part.has-background){margin-bottom:0;margin-top:0;padding:1.25em 2.375em;}.wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em;}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none;}:root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,rgba(6,147,227,1) 0%,#9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,#7adcb4 0%,#00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,rgba(255,105,0,1) 0%,#cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,#eee 0%,#a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,#4aeadc 0%,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,#ffceec 0%,#9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,#fecda5 0%,#fe2d2d 50%,#6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,#ffcb70 0%,#c751c0 50%,#4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,#fff5cb 0%,#b6e3d4 50%,#33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,#caf880 0%,#71ce7e 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,#020381 0%,#2874fc 100%);--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;--wp--preset--spacing--20:.44rem;--wp--preset--spacing--30:.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0,0,0,.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0,0,0,.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0,0,0,.2);--wp--preset--shadow--outlined:6px 6px 0px -3px rgba(255,255,255,1),6px 6px rgba(0,0,0,1);--wp--preset--shadow--crisp:6px 6px 0px rgba(0,0,0,1);}:where(.is-layout-flex){gap:.5em;}:where(.is-layout-grid){gap:.5em;}body .is-layout-flex{display:flex;}.is-layout-flex{flex-wrap:wrap;align-items:center;}.is-layout-flex > :is(*,div){margin:0;}body .is-layout-grid{display:grid;}.is-layout-grid > :is(*,div){margin:0;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:root :where(.wp-block-pullquote){font-size:1.5em;line-height:1.6;}:root{--main-bm-color:33,117,155;--bm-border-radius:3px;--bm-mini-chats-border-radius:0px 0px 0 0;--bm-widgets-button-radius:5px;--bm-mini-chats-width:300px;--bm-mini-chats-height:450px;--bm-mini-widgets-width:320px;--bm-mini-widgets-height:450px;--bm-mini-widgets-offset:20px;--bm-message-border-radius:2px;--bm-avatar-radius:2px;--bm-date-radius:3px;--bm-bg-color:255,255,255;--bm-bg-secondary:250,251,252;--bm-hover-bg:250,251,252;--bm-border-color:215,216,219;--bm-border-secondary-color:235,235,235;--bm-text-color:0,0,0;--left-message-nickname-color:0,0,0;--left-message-bg-color:232,232,232;--left-message-text-color:0,0,0;--right-message-nickname-color:33,117,155;--right-message-bg-color:33,117,155;--right-message-text-color:255,255,255;--bm-sticky-date-bg:#000;--bm-sticky-date-color:#fff;--bm-tooltip-bg:0,0,0;--bm-tooltip-color:255,255,255;}body.bm-messages-dark{--bm-bg-color-dark:24,29,44;--bm-bg-secondary-dark:29,35,51;--main-bm-color-dark:255,255,255;--left-message-nickname-color-dark:255,255,255;--left-message-bg-color-dark:232,232,232;--left-message-text-color-dark:0,0,0;--right-message-nickname-color-dark:255,255,255;--bm-hover-bg-dark:28,35,56;--right-message-bg-color-dark:64,78,114;--right-message-text-color-dark:255,255,255;--bm-sticky-date-bg-dark:#1d2333;--bm-sticky-date-color-dark:#fff;--bm-tooltip-bg-dark:0,0,0;--bm-tooltip-color-dark:255,255,255;--bm-border-color-dark:63,72,95;--bm-border-secondary-color-dark:63,72,95;}:root{--lasso-main:black !important;--lasso-title:black !important;--lasso-button:#22baa0 !important;--lasso-secondary-button:#22baa0 !important;--lasso-button-text:white !important;--lasso-background:white !important;--lasso-pros:#22baa0 !important;--lasso-cons:#e06470 !important;}.saboxplugin-wrap{-webkit-box-sizing:border-box;-moz-box-sizing:border-box;-ms-box-sizing:border-box;box-sizing:border-box;border:1px solid #eee;width:100%;clear:both;display:block;overflow:hidden;word-wrap:break-word;position:relative;}.saboxplugin-wrap .saboxplugin-gravatar{float:left;padding:0 20px 20px 20px;}.saboxplugin-wrap .saboxplugin-gravatar img{max-width:100px;height:auto;border-radius:0;}.saboxplugin-wrap .saboxplugin-authorname{font-size:18px;line-height:1;margin:20px 0 0 20px;display:block;}.saboxplugin-wrap .saboxplugin-authorname a{text-decoration:none;}.saboxplugin-wrap .saboxplugin-authorname a:focus{outline:0;}.saboxplugin-wrap .saboxplugin-desc{display:block;margin:5px 20px;}.saboxplugin-wrap .saboxplugin-desc a{text-decoration:underline;}.saboxplugin-wrap .saboxplugin-desc p{margin:5px 0 12px;}.saboxplugin-wrap .saboxplugin-web{margin:0 20px 15px;text-align:left;}.saboxplugin-wrap .sab-web-position{text-align:right;}.saboxplugin-wrap .saboxplugin-web a{color:#ccc;text-decoration:none;}.saboxplugin-wrap .saboxplugin-socials{position:relative;display:block;background:#fcfcfc;padding:5px;border-top:1px solid #eee;}.saboxplugin-wrap .saboxplugin-socials a svg{width:20px;height:20px;}.saboxplugin-wrap .saboxplugin-socials a svg .st2{fill:#fff;transform-origin:center center;}.saboxplugin-wrap .saboxplugin-socials a svg .st1{fill:rgba(0,0,0,.3);}.saboxplugin-wrap .saboxplugin-socials a:hover{opacity:.8;-webkit-transition:opacity .4s;-moz-transition:opacity .4s;-o-transition:opacity .4s;transition:opacity .4s;box-shadow:none !important;-webkit-box-shadow:none !important;}.saboxplugin-wrap .saboxplugin-socials .saboxplugin-icon-color{box-shadow:none;padding:0;border:0;-webkit-transition:opacity .4s;-moz-transition:opacity .4s;-o-transition:opacity .4s;transition:opacity .4s;display:inline-block;color:#fff;font-size:0;text-decoration:inherit;margin:5px;-webkit-border-radius:0;-moz-border-radius:0;-ms-border-radius:0;-o-border-radius:0;border-radius:0;overflow:hidden;}.saboxplugin-wrap .saboxplugin-socials .saboxplugin-icon-grey{text-decoration:inherit;box-shadow:none;position:relative;display:-moz-inline-stack;display:inline-block;vertical-align:middle;zoom:1;margin:10px 5px;color:#444;fill:#444;}.clearfix:after,.clearfix:before{content:" ";display:table;line-height:0;clear:both;}.ie7 .clearfix{zoom:1;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-twitch{border-color:#38245c;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-addthis{border-color:#e91c00;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-behance{border-color:#003eb0;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-delicious{border-color:#06c;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-deviantart{border-color:#036824;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-digg{border-color:#00327c;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-dribbble{border-color:#ba1655;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-facebook{border-color:#1e2e4f;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-flickr{border-color:#003576;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-github{border-color:#264874;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-google{border-color:#0b51c5;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-googleplus{border-color:#96271a;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-html5{border-color:#902e13;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-instagram{border-color:#1630aa;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-linkedin{border-color:#00344f;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-pinterest{border-color:#5b040e;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-reddit{border-color:#992900;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-rss{border-color:#a43b0a;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-sharethis{border-color:#5d8420;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-skype{border-color:#00658a;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-soundcloud{border-color:#995200;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-spotify{border-color:#0f612c;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-stackoverflow{border-color:#a95009;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-steam{border-color:#006388;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-user_email{border-color:#b84e05;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-stumbleUpon{border-color:#9b280e;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-tumblr{border-color:#10151b;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-twitter{border-color:#0967a0;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-vimeo{border-color:#0d7091;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-windows{border-color:#003f71;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-whatsapp{border-color:#003f71;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-wordpress{border-color:#0f3647;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-yahoo{border-color:#14002d;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-youtube{border-color:#900;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-xing{border-color:#000202;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-mixcloud{border-color:#2475a0;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-vk{border-color:#243549;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-medium{border-color:#00452c;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-quora{border-color:#420e00;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-meetup{border-color:#9b181c;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-goodreads{border-color:#000;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-snapchat{border-color:#999700;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-500px{border-color:#00557f;}.saboxplugin-socials.sabox-colored .saboxplugin-icon-color .sab-mastodont{border-color:#185886;}.sabox-plus-item{margin-bottom:20px;}@media screen and (max-width:480px){.saboxplugin-wrap{text-align:center;}.saboxplugin-wrap .saboxplugin-gravatar{float:none;padding:20px 0;text-align:center;margin:0 auto;display:block;}.saboxplugin-wrap .saboxplugin-gravatar img{float:none;display:inline-block;display:-moz-inline-stack;vertical-align:middle;zoom:1;}.saboxplugin-wrap .saboxplugin-desc{margin:0 10px 20px;text-align:center;}.saboxplugin-wrap .saboxplugin-authorname{text-align:center;margin:10px 0 20px;}}body .saboxplugin-authorname a,body .saboxplugin-authorname a:hover{box-shadow:none;-webkit-box-shadow:none;}a.sab-profile-edit{font-size:16px !important;line-height:1 !important;}.sab-edit-settings a,a.sab-profile-edit{color:#0073aa !important;box-shadow:none !important;-webkit-box-shadow:none !important;}.sab-edit-settings{margin-right:15px;position:absolute;right:0;z-index:2;bottom:10px;line-height:20px;}.sab-edit-settings i{margin-left:5px;}.saboxplugin-socials{line-height:1 !important;}.rtl .saboxplugin-wrap .saboxplugin-gravatar{float:right;}.rtl .saboxplugin-wrap .saboxplugin-authorname{display:flex;align-items:center;}.rtl .saboxplugin-wrap .saboxplugin-authorname .sab-profile-edit{margin-right:10px;}.rtl .sab-edit-settings{right:auto;left:0;}img.sab-custom-avatar{max-width:75px;}.saboxplugin-wrap{border-width:25px;}.saboxplugin-wrap .saboxplugin-authorname a,.saboxplugin-wrap .saboxplugin-authorname span{color:#d33;}.saboxplugin-wrap .saboxplugin-web a{color:#1e73be;}.saboxplugin-wrap{margin-top:16px;margin-bottom:21px;padding:24px 24px;}.saboxplugin-wrap .saboxplugin-authorname{font-size:18px;line-height:25px;}.saboxplugin-wrap .saboxplugin-desc p,.saboxplugin-wrap .saboxplugin-desc{font-size:14px !important;line-height:21px !important;}.saboxplugin-wrap .saboxplugin-web{font-size:14px;}.saboxplugin-wrap .saboxplugin-socials a svg{width:18px;height:18px;}:root{--primary-font:Dosis;--secondary-font:Dosis;--cursive-font:Licorice;--primary-color:#d09d42;--primary-color-rgb:208,157,66;--secondary-color:#d05642;--secondary-color-rgb:208,86,66;}body{font-size:20px;}.custom-logo-link img{width:150px;max-width:100%;}.site-title{font-size:30px;font-family:Noto Serif;font-weight:400;font-style:normal;}.widget_bttk_icon_text_widget .rtc-itw-inner-holder .btn-readmore::before{background-image:url("data:image/svg+xml; utf-8, <svg xmlns=\"http://www.w3.org/2000/svg\" width=\"48.781\" height=\"9.63\" viewBox=\"0 0 48.781 9.63\"><g transform=\"translate(-1019.528 -1511)\"><path d=\"M141.589-1.863l-8.34,4.815v-9.63Z\" transform=\"translate(926.721 1517.678)\" fill=\"%23d05642\"></path><path d=\"M3089.528,1523h40.965\" transform=\"translate(-2070 -7.502)\" fill=\"none\" stroke=\"%23d05642\" stroke-width=\"1\"></path></g></svg>");}.widget_bttk_testimonial_widget .testimonial-content p:first-child::before,.widget_bttk_testimonial_widget .testimonial-content p:last-child::after{background-image:url("data:image/svg+xml; utf-8, <svg xmlns=\"http://www.w3.org/2000/svg\" width=\"16.139\" height=\"12.576\" viewBox=\"0 0 16.139 12.576\"><path d=\"M154.714,262.991c-.462.312-.9.614-1.343.9-.3.2-.612.375-.918.56a2.754,2.754,0,0,1-2.851.133,1.764,1.764,0,0,1-.771-.99,6.549,6.549,0,0,1-.335-1.111,5.386,5.386,0,0,1-.219-1.92,16.807,16.807,0,0,1,.3-1.732,2.392,2.392,0,0,1,.424-.8c.394-.534.808-1.053,1.236-1.56a3.022,3.022,0,0,1,.675-.61,2.962,2.962,0,0,0,.725-.749c.453-.576.923-1.137,1.38-1.71a3.035,3.035,0,0,0,.208-.35c.023-.038.044-.09.079-.107.391-.185.777-.383,1.179-.54.284-.11.5.141.739.234a.316.316,0,0,1-.021.2c-.216.411-.442.818-.663,1.226-.5.918-1.036,1.817-1.481,2.761a7.751,7.751,0,0,0-.915,3.069c-.009.326.038.653.053.98.009.2.143.217.288.2a1.678,1.678,0,0,0,1.006-.491c.2-.2.316-.207.537-.027.283.23.552.479.825.723a.174.174,0,0,1,.06.116,1.424,1.424,0,0,1-.327,1C154.281,262.714,154.285,262.755,154.714,262.991Z\" transform=\"translate(-139.097 -252.358)\" fill=\"%23d09d42\"/><path d=\"M222.24,262.76a5.243,5.243,0,0,1-2.138,1.427,1.623,1.623,0,0,0-.455.26,3.112,3.112,0,0,1-2.406.338,1.294,1.294,0,0,1-1.021-1.2,6.527,6.527,0,0,1,.449-2.954c.015-.043.04-.083.053-.127a13.25,13.25,0,0,1,1.295-2.632,14.155,14.155,0,0,1,1.224-1.677c.084.14.132.238.2.324.133.176.3.121.414-.06a1.248,1.248,0,0,0,.1-.23c.055-.149.143-.214.315-.111-.029-.308,0-.607.3-.727.114-.045.295.079.463.131.093-.161.227-.372.335-.6.029-.06-.012-.16-.033-.238-.042-.154-.1-.3-.137-.458a1.117,1.117,0,0,1,.27-.933c.154-.207.286-.431.431-.646a.586.586,0,0,1,1.008-.108,2.225,2.225,0,0,0,.336.306.835.835,0,0,0,.356.087,1.242,1.242,0,0,0,.294-.052c-.067.145-.114.257-.17.364-.7,1.34-1.422,2.665-2.082,4.023-.488,1.005-.891,2.052-1.332,3.08a.628.628,0,0,0-.032.11c-.091.415.055.542.478.461.365-.07.607-.378.949-.463a2.8,2.8,0,0,1,.823-.064c.174.01.366.451.317.687a2.48,2.48,0,0,1-.607,1.26C222.081,262.492,222.011,262.615,222.24,262.76Z\" transform=\"translate(-216.183 -252.301)\" fill=\"%23d09d42\"/></svg>");}.pagination .page-numbers.prev:hover::before,.pagination .page-numbers.next:hover::before{background-image:url("data:image/svg+xml; utf-8, <svg xmlns=\"http://www.w3.org/2000/svg\" viewBox=\"0 0 256 512\"><path fill=\"%23d09d42\" d=\"M24.707 38.101L4.908 57.899c-4.686 4.686-4.686 12.284 0 16.971L185.607 256 4.908 437.13c-4.686 4.686-4.686 12.284 0 16.971L24.707 473.9c4.686 4.686 12.284 4.686 16.971 0l209.414-209.414c4.686-4.686 4.686-12.284 0-16.971L41.678 38.101c-4.687-4.687-12.285-4.687-16.971 0z\"></path></svg>");}.post-navigation .meta-nav::before{background-image:url("data:image/svg+xml; utf-8, <svg xmlns=\"http://www.w3.org/2000/svg\" width=\"48.781\" height=\"9.63\" viewBox=\"0 0 48.781 9.63\"><g transform=\"translate(-1019.528 -1511)\"><path d=\"M141.589-1.863l-8.34,4.815v-9.63Z\" transform=\"translate(926.721 1517.678)\" fill=\"%23d05642\"></path><path d=\"M3089.528,1523h40.965\" transform=\"translate(-2070 -7.502)\" fill=\"none\" stroke=\"%23d05642\" stroke-width=\"1\"></path></g></svg>");}section#wheeloflife_section{background-color:#ebf2f5;}.grecaptcha-badge{visibility:hidden !important;}:root{-webkit-user-select:none;-webkit-touch-callout:none;-ms-user-select:none;-moz-user-select:none;user-select:none;}