What every Forensic Accountant is looking for Archives - Frenkels Forensics

Cooking the Books – What every Forensic Accountant is looking for…

If you thought accountants and bookkeepers were boring, uncreative and unimaginative, think again. Some company accountants go to extreme lengths to make the companies they …

All of the assistance you have provided in connection with the case is very much appreciated. It has played a pivotal role in us being able to achieve a good result in the case for the client. I certainly will be very happy to instruct you again in the future when the need arises in one of my cases.

“Thanks once again for all your time and efforts. Leading Counsel was again full of praise for your methodical and extremely thorough report, which assisted us greatly and helped us achieve the agreement today.”

“Leading Counsel found your reports/ addendums (and explanations) very impressive (as have I). It has been a pleasure working with you on this case and I am very grateful for all the hard work you have put in.”

“Leading counsel was full of praise for your report and the amount of work you have put in, as are we.”

“This claim was heavily reliant on accountancy evidence and…we felt we had the best team possible; and through your excellent work and collaborative approach we secured a very good result for our client.”

“Your advice has been invaluable in bringing the matter to a successful conclusion and I am very grateful for the time you have spent on the case.”

“Thank you ever so much for the work and advice you have provided . The report was clear and accessible and will not hesitate to recommend you all.”

“Thank you for your work on this case, it was hugely beneficial to enable our client to achieve a good conclusion to her case. Your calculations were very helpful and we achieved what we feel is a good settlement. Thank you for all your help with the case.”

“I am very pleased to confirm that we were able to reach terms of settlement at yesterday’s JSM. That was in no small part due to your outstanding contribution – both parties’ Counsel referred to your work as very impressive and it was fundamental to settlement being made possible yesterday. Once again, thank you for your work and thank you in particular for assisting us so promptly following the conference. It is very much appreciated and will be fed back to X (our client)”

“Thank you very much for this outstanding work, which has put us into a position to settle the case very favourably.”

“Many thanks to you and your colleagues for doing the near-impossible!”

“It was a pleasure working with you on what was a rather difficult case”

“I am indebted to you for your contribution, and for explaining things in plain English such that even lawyers can understand the issues.”

“I must thank you for your invaluable advices in the matter which enabled me to not only to serve a most cogent counter schedule, but were material in securing a realistic resolution in the matter.”

“In reference to our Ogden calculator – “This is the best thing ever”

“I am sincerely grateful to you, you are worth your weight in gold!”

“May I take this opportunity to thank you for your assistance in this matter. Counsel and the judge said that your report was one of the best they had seen in that it was concise and technically easy to understand.”

“I have valued your work and approach on the matter of X and learned a lot from you and so always keep you in mind when solicitors ask for a forensic accountant.”

“ABC Limited were simply brilliant from start to finish.”

Download Our Services Brochure: Download our brochure to discover our full range of Forensic Accounting Services Click To Download Now:>>

Download Brochure:>>

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}:root{--wp-block-synced-color:#7a00df;--wp-block-synced-color--rgb:122,0,223;--wp-bound-block-color:var(--wp-block-synced-color);--wp-editor-canvas-background:#ddd;--wp-admin-theme-color:#007cba;--wp-admin-theme-color--rgb:0,124,186;--wp-admin-theme-color-darker-10:#006ba1;--wp-admin-theme-color-darker-10--rgb:0,107,160.5;--wp-admin-theme-color-darker-20:#005a87;--wp-admin-theme-color-darker-20--rgb:0,90,135;--wp-admin-border-width-focus:2px}@media (min-resolution:192dpi){:root{--wp-admin-border-width-focus:1.5px}}.wp-element-button{cursor:pointer}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-very-light-gray-color{color:#eee}:root .has-very-dark-gray-color{color:#313131}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}:root{--wp--preset--font-size--normal:16px;--wp--preset--font-size--huge:42px}.has-regular-font-size{font-size:1em}.has-larger-font-size{font-size:2.625em}.has-normal-font-size{font-size:var(--wp--preset--font-size--normal)}.has-huge-font-size{font-size:var(--wp--preset--font-size--huge)}:root .has-text-align-center{text-align:center}:root .has-text-align-left{text-align:left}:root .has-text-align-right{text-align:right}.has-fit-text{white-space:nowrap !important}#end-resizable-editor-section{display:none}.aligncenter{clear:both}.items-justified-left{justify-content:flex-start}.items-justified-center{justify-content:center}.items-justified-right{justify-content:flex-end}.items-justified-space-between{justify-content:space-between}.screen-reader-text{word-wrap:normal !important;border:0;clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}.screen-reader-text:focus{background-color:#ddd;clip-path:none;color:#444;display:block;font-size:1em;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}html :where(.has-border-color){border-style:solid}html :where([style*=border-color]){border-style:solid}html :where([style*=border-top-color]){border-top-style:solid}html :where([style*=border-right-color]){border-right-style:solid}html :where([style*=border-bottom-color]){border-bottom-style:solid}html :where([style*=border-left-color]){border-left-style:solid}html :where([style*=border-width]){border-style:solid}html :where([style*=border-top-width]){border-top-style:solid}html :where([style*=border-right-width]){border-right-style:solid}html :where([style*=border-bottom-width]){border-bottom-style:solid}html :where([style*=border-left-width]){border-left-style:solid}html :where(img[class*=wp-image-]){height:auto;max-width:100%}:where(figure){margin:0 0 1em}html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:var(--wp-admin--admin-bar--height,0px)}@media screen and (max-width:600px){html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:0px}}.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{--sp-smart-font-size-heading-1:44px;--sp-smart-font-size-heading-2:32px;--sp-smart-font-size-heading-3:24px;--sp-smart-font-size-heading-4:22px;--sp-smart-font-size-heading-5:20px;--sp-smart-font-size-heading-6:18px;--sp-smart-font-size-body-1:18px;--sp-smart-font-size-body-2:16px;--sp-smart-font-size-body-3:14px;--sp-smart-font-size-body-4:12px;--sp-smart-font-size-button-1:18px;--sp-smart-font-size-button-2:16px}:root{--sp-smart-breakpoint-tablet:1023px;--sp-smart-breakpoint-mobile:767px;--smart-post-light-text:#fafafa;--smart-post-background:#fff;--smart-post-primary-light:#ebebeb;--smart-post-primary:#999;--smart-post-primary-dark:#1d1d1d;--smart-post-secondary:#0054fb;--smart-post-dark-2-text:#3e3e3e;--smart-post-dark-text:#0a0a0a;--smart-post-black:#000}:root{--smart-post-shadow-subtle-1dp:0px 1px 2px 0px rgba(0,0,0,.12);--smart-post-shadow-light-2dp:0px 2px 4px 0px rgba(0,0,0,.14);--smart-post-shadow-medium-4dp:0px 4px 6px 0px rgba(0,0,0,.16);--smart-post-shadow-strong-8dp:0px 8px 18px 0px rgba(0,0,0,.18);--smart-post-shadow-deep-12dp:0px 12px 17px 0px rgba(0,0,0,.2);--smart-post-shadow-sharp-4dp:4px 4px 0px 0px rgba(0,0,0,.25)}:root{--smart-post-shadow-subtle-1dp:0px 1px 2px 0px rgba(0,0,0,.12);--smart-post-shadow-light-2dp:0px 2px 4px 0px rgba(0,0,0,.14);--smart-post-shadow-medium-4dp:0px 4px 6px 0px rgba(0,0,0,.16);--smart-post-shadow-strong-8dp:0px 8px 18px 0px rgba(0,0,0,.18);--smart-post-shadow-deep-12dp:0px 12px 17px 0px rgba(0,0,0,.2);--smart-post-shadow-sharp-4dp:4px 4px 0px 0px rgba(0,0,0,.25)}.svg-inline--fa{display:inline-block;height:1em;overflow:visible;vertical-align:-.125em}.wp-block-font-awesome-icon svg::before,.wp-rich-text-font-awesome-icon svg::before{content:unset}: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--color--contrast:var(--contrast);--wp--preset--color--contrast-2:var(--contrast-2);--wp--preset--color--contrast-3:var(--contrast-3);--wp--preset--color--base:var(--base);--wp--preset--color--base-2:var(--base-2);--wp--preset--color--base-3:var(--base-3);--wp--preset--color--accent:var(--accent);--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,#0693e3 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,#fcb900 0%,#ff6900 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,#ff6900 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 #fff,6px 6px #000;--wp--preset--shadow--crisp:6px 6px 0px #000}:where(body){margin:0}: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}body{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px}:root :where(.wp-element-button, .wp-block-button__link){background-color:#32373c;border-width:0;color:#fff;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;padding-top:calc(.667em + 2px);padding-right:calc(1.333em + 2px);padding-bottom:calc(.667em + 2px);padding-left:calc(1.333em + 2px);text-decoration:none;text-transform:inherit}.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-contrast-color{color:var(--wp--preset--color--contrast) !important}.has-contrast-2-color{color:var(--wp--preset--color--contrast-2) !important}.has-contrast-3-color{color:var(--wp--preset--color--contrast-3) !important}.has-base-color{color:var(--wp--preset--color--base) !important}.has-base-2-color{color:var(--wp--preset--color--base-2) !important}.has-base-3-color{color:var(--wp--preset--color--base-3) !important}.has-accent-color{color:var(--wp--preset--color--accent) !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-contrast-background-color{background-color:var(--wp--preset--color--contrast) !important}.has-contrast-2-background-color{background-color:var(--wp--preset--color--contrast-2) !important}.has-contrast-3-background-color{background-color:var(--wp--preset--color--contrast-3) !important}.has-base-background-color{background-color:var(--wp--preset--color--base) !important}.has-base-2-background-color{background-color:var(--wp--preset--color--base-2) !important}.has-base-3-background-color{background-color:var(--wp--preset--color--base-3) !important}.has-accent-background-color{background-color:var(--wp--preset--color--accent) !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-contrast-border-color{border-color:var(--wp--preset--color--contrast) !important}.has-contrast-2-border-color{border-color:var(--wp--preset--color--contrast-2) !important}.has-contrast-3-border-color{border-color:var(--wp--preset--color--contrast-3) !important}.has-base-border-color{border-color:var(--wp--preset--color--base) !important}.has-base-2-border-color{border-color:var(--wp--preset--color--base-2) !important}.has-base-3-border-color{border-color:var(--wp--preset--color--base-3) !important}.has-accent-border-color{border-color:var(--wp--preset--color--accent) !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}.no-featured-image-padding .post-image{margin-left:-10px;margin-right:-10px}.post-image-above-header .no-featured-image-padding .inside-article .post-image{margin-top:-20px}@media (max-width:768px){.no-featured-image-padding .post-image{margin-left:-10px;margin-right:-10px}.post-image-above-header .no-featured-image-padding .inside-article .post-image{margin-top:-20px}}body{background-color:var(--base-3);color:#333}a{color:#009fe3}a{text-decoration:underline}.entry-title a,.site-branding a,a.button,.wp-block-button__link,.main-navigation a{text-decoration:none}a:hover,a:focus,a:active{color:#009fe3}.wp-block-group__inner-container{max-width:1200px;margin-left:auto;margin-right:auto}.site-header .header-image{width:280px}:root{--contrast:#222;--contrast-2:#575760;--contrast-3:#b2b2be;--base:#f0f0f0;--base-2:#f7f8f9;--base-3:#fff;--accent:#1e73be}:root .has-contrast-color{color:var(--contrast)}:root .has-contrast-background-color{background-color:var(--contrast)}:root .has-contrast-2-color{color:var(--contrast-2)}:root .has-contrast-2-background-color{background-color:var(--contrast-2)}:root .has-contrast-3-color{color:var(--contrast-3)}:root .has-contrast-3-background-color{background-color:var(--contrast-3)}:root .has-base-color{color:var(--base)}:root .has-base-background-color{background-color:var(--base)}:root .has-base-2-color{color:var(--base-2)}:root .has-base-2-background-color{background-color:var(--base-2)}:root .has-base-3-color{color:var(--base-3)}:root .has-base-3-background-color{background-color:var(--base-3)}:root .has-accent-color{color:var(--accent)}:root .has-accent-background-color{background-color:var(--accent)}body,button,input,select,textarea{font-family:Montserrat,sans-serif;font-weight:300;font-size:16px}h1{font-family:Raleway,sans-serif;font-size:48px;letter-spacing:-.1px;line-height:72px;margin-bottom:25px}.site-info{font-family:Montserrat,sans-serif;font-weight:normal;font-size:12px;letter-spacing:.1em}h2{font-family:Raleway,sans-serif}h3{font-family:Raleway,sans-serif}h4{font-family:Raleway,sans-serif}.widget-title{font-family:Raleway,sans-serif;font-weight:500;font-size:25px}h5{font-family:Raleway,sans-serif;margin-bottom:5px}.top-bar{background-color:#636363;color:#fff}.top-bar a{color:#fff}.top-bar a:hover{color:#303030}.site-header{background-color:var(--base-3)}.main-title a,.main-title a:hover{color:var(--contrast)}.site-description{color:var(--contrast-2)}.main-navigation,.main-navigation ul ul{background-color:#9cdaed}.main-navigation .main-nav ul li a,.main-navigation .menu-toggle,.main-navigation .menu-bar-items{color:#005179}.main-navigation .main-nav ul li:not([class*="current-menu-"]):hover>a,.main-navigation .main-nav ul li:not([class*="current-menu-"]):focus>a,.main-navigation .main-nav ul li.sfHover:not([class*="current-menu-"])>a,.main-navigation .menu-bar-item:hover>a,.main-navigation .menu-bar-item.sfHover>a{color:#005179}button.menu-toggle:hover,button.menu-toggle:focus{color:#005179}.main-navigation .main-nav ul li[class*="current-menu-"]>a{color:#005179}.navigation-search input[type="search"],.navigation-search input[type="search"]:active,.navigation-search input[type="search"]:focus,.main-navigation .main-nav ul li.search-item.active>a,.main-navigation .menu-bar-items .search-item.active>a{color:#005179}.main-navigation ul ul{background-color:#004e71}.main-navigation .main-nav ul ul li a{color:#9cdaed}.main-navigation .main-nav ul ul li:not([class*="current-menu-"]):hover>a,.main-navigation .main-nav ul ul li:not([class*="current-menu-"]):focus>a,.main-navigation .main-nav ul ul li.sfHover:not([class*="current-menu-"])>a{color:#011c2a;background-color:#9cdaed}.main-navigation .main-nav ul ul li[class*="current-menu-"]>a{color:#011c2a;background-color:#9cdaed}.separate-containers .inside-article,.separate-containers .comments-area,.separate-containers .page-header,.one-container .container,.separate-containers .paging-navigation,.inside-page-header{background-color:var(--base-3)}.inside-article a,.paging-navigation a,.comments-area a,.page-header a{color:#32d1ba}.inside-article a:hover,.paging-navigation a:hover,.comments-area a:hover,.page-header a:hover{color:#32d1ba}.entry-title a{color:#005179}.entry-title a:hover{color:#005179}.entry-meta{color:#333}.entry-meta a{color:#32d1ba}.entry-meta a:hover{color:#32d1ba}h1{color:#005179}h2{color:#005179}h3{color:#005179}h4{color:#005179}h5{color:#005179}h6{color:#005179}.sidebar .widget{color:#333;background-color:var(--base-3)}.sidebar .widget .widget-title{color:var(--base-3)}.footer-widgets{color:#fff;background-color:#012638}.footer-widgets a{color:#fff}.footer-widgets a:hover{color:#fff}.footer-widgets .widget-title{color:#677d88}.site-info{color:#62a3ba;background-color:#011c2a}.site-info a{color:#62a3ba}.site-info a:hover{color:#62a3ba}.footer-bar .widget_nav_menu .current-menu-item a{color:#62a3ba}input[type="text"],input[type="email"],input[type="url"],input[type="password"],input[type="search"],input[type="tel"],input[type="number"],textarea,select{color:var(--contrast);background-color:var(--base-2);border-color:var(--base)}input[type="text"]:focus,input[type="email"]:focus,input[type="url"]:focus,input[type="password"]:focus,input[type="search"]:focus,input[type="tel"]:focus,input[type="number"]:focus,textarea:focus,select:focus{color:var(--contrast);background-color:var(--base-2);border-color:var(--contrast-3)}button,html input[type="button"],input[type="reset"],input[type="submit"],a.button,a.wp-block-button__link:not(.has-background){color:#fff;background-color:#32d1ba}button:hover,html input[type="button"]:hover,input[type="reset"]:hover,input[type="submit"]:hover,a.button:hover,button:focus,html input[type="button"]:focus,input[type="reset"]:focus,input[type="submit"]:focus,a.button:focus,a.wp-block-button__link:not(.has-background):active,a.wp-block-button__link:not(.has-background):focus,a.wp-block-button__link:not(.has-background):hover{color:#32d1ba;background-color:var(--base-3)}a.generate-back-to-top{background-color:rgba(0,0,0,.4);color:#fff}a.generate-back-to-top:hover,a.generate-back-to-top:focus{background-color:rgba(0,0,0,.6);color:#fff}:root{--gp-search-modal-bg-color:var(--base-3);--gp-search-modal-text-color:var(--contrast);--gp-search-modal-overlay-bg-color:rgba(0,0,0,.2)}@media (max-width: 768px){.main-navigation .menu-bar-item:hover>a,.main-navigation .menu-bar-item.sfHover>a{background:none;color:#005179}}.inside-header{padding:20px 10px 10px 10px}.nav-below-header .main-navigation .inside-navigation.grid-container,.nav-above-header .main-navigation .inside-navigation.grid-container{padding:0px 10px 0px 10px}.separate-containers .inside-article,.separate-containers .comments-area,.separate-containers .page-header,.separate-containers .paging-navigation,.one-container .site-content,.inside-page-header{padding:20px 10px 40px 10px}.site-main .wp-block-group__inner-container{padding:20px 10px 40px 10px}.separate-containers .paging-navigation{padding-top:20px;padding-bottom:20px}.entry-content .alignwide,body:not(.no-sidebar) .entry-content .alignfull{margin-left:-10px;width:calc(100% + 20px);max-width:calc(100% + 20px)}.one-container.right-sidebar .site-main,.one-container.both-right .site-main{margin-right:10px}.one-container.left-sidebar .site-main,.one-container.both-left .site-main{margin-left:10px}.one-container.both-sidebars .site-main{margin:0px 10px 0px 10px}.main-navigation .main-nav ul li a,.menu-toggle,.main-navigation .menu-bar-item>a{padding-left:0px;padding-right:0px}.main-navigation .main-nav ul ul li a{padding:10px 0px 10px 0px}.main-navigation ul ul{width:250px}.rtl .menu-item-has-children .dropdown-menu-toggle{padding-left:0px}.menu-item-has-children .dropdown-menu-toggle{padding-right:0px}.rtl .main-navigation .main-nav ul li.menu-item-has-children>a{padding-right:0px}.footer-widgets-container{padding:40px 10px 40px 10px}.inside-site-info{padding:20px 10px 20px 10px}@media (max-width:768px){.separate-containers .inside-article,.separate-containers .comments-area,.separate-containers .page-header,.separate-containers .paging-navigation,.one-container .site-content,.inside-page-header{padding:20px 10px 40px 10px}.site-main .wp-block-group__inner-container{padding:20px 10px 40px 10px}.inside-top-bar{padding-right:30px;padding-left:30px}.inside-header{padding-right:30px;padding-left:30px}.widget-area .widget{padding-top:30px;padding-right:30px;padding-bottom:30px;padding-left:30px}.footer-widgets-container{padding-top:30px;padding-right:30px;padding-bottom:30px;padding-left:30px}.inside-site-info{padding-right:30px;padding-left:30px}.entry-content .alignwide,body:not(.no-sidebar) .entry-content .alignfull{margin-left:-10px;width:calc(100% + 20px);max-width:calc(100% + 20px)}.one-container .site-main .paging-navigation{margin-bottom:20px}}.is-right-sidebar{width:30%}.is-left-sidebar{width:25%}.site-content .content-area{width:70%}@media (max-width: 768px){.main-navigation .menu-toggle,.sidebar-nav-mobile:not(#sticky-placeholder){display:block}.main-navigation ul,.gen-sidebar-nav,.main-navigation:not(.slideout-navigation):not(.toggled) .main-nav>ul,.has-inline-mobile-toggle #site-navigation .inside-navigation>*:not(.navigation-search):not(.main-nav){display:none}.nav-align-right .inside-navigation,.nav-align-center .inside-navigation{justify-content:space-between}}.dynamic-author-image-rounded{border-radius:100%}.dynamic-featured-image,.dynamic-author-image{vertical-align:middle}.one-container.blog .dynamic-content-template:not(:last-child),.one-container.archive .dynamic-content-template:not(:last-child){padding-bottom:0px}.dynamic-entry-excerpt>p:last-child{margin-bottom:0px}.main-navigation .main-nav ul li a,.menu-toggle,.main-navigation .menu-bar-item>a{transition:line-height 300ms ease}.main-navigation.toggled .main-nav>ul{background-color:#9cdaed}.sticky-enabled .gen-sidebar-nav.is_stuck .main-navigation{margin-bottom:0px}.sticky-enabled .gen-sidebar-nav.is_stuck{z-index:500}.sticky-enabled .main-navigation.is_stuck{box-shadow:0 2px 2px -2px rgba(0,0,0,.2)}.navigation-stick:not(.gen-sidebar-nav){left:0;right:0;width:100% !important}.nav-float-right .navigation-stick{width:100% !important;left:0}.nav-float-right .navigation-stick .navigation-branding{margin-right:auto}.main-navigation.has-sticky-branding:not(.grid-container) .inside-navigation:not(.grid-container) .navigation-branding{margin-left:10px}.main-navigation.navigation-stick.has-sticky-branding .inside-navigation.grid-container{padding-left:10px;padding-right:10px}@media (max-width:768px){.main-navigation.navigation-stick.has-sticky-branding .inside-navigation.grid-container{padding-left:0;padding-right:0}}[data-cky-tag]{visibility:hidden}.fbc-page .fbc-wrap .fbc-items{}.fbc-page .fbc-wrap .fbc-items li{font-size:12px}.fbc-page .fbc-wrap .fbc-items li a{color:#fff}.fbc-page .fbc-wrap .fbc-items li .fbc-separator{color:#fff}.fbc-page .fbc-wrap .fbc-items li.active span,.fbc-page .fbc-wrap .fbc-items li .fbc-end-text{color:#fff;font-size:12px}.h-captcha{position:relative;display:block;margin-bottom:2rem;padding:0;clear:both}.h-captcha[data-size="normal"]{width:302px;height:76px}.h-captcha[data-size="compact"]{width:158px;height:138px}.h-captcha[data-size="invisible"]{display:none}.h-captcha iframe{z-index:1}.h-captcha::before{content:"";display:block;position:absolute;top:0;left:0;background:url("https://frenkels.com/wp-content/plugins/hcaptcha-for-forms-and-more/assets/images/hcaptcha-div-logo.svg") no-repeat;border:1px solid rgba(255,255,255,0);border-radius:4px;box-sizing:border-box}.h-captcha::after{content:"The hCaptcha loading is delayed until user interaction.";font-family:-apple-system,system-ui,BlinkMacSystemFont,"Segoe UI",Roboto,Oxygen,Ubuntu,"Helvetica Neue",Arial,sans-serif;font-size:10px;font-weight:500;position:absolute;top:0;bottom:0;left:0;right:0;box-sizing:border-box;color:#bf1722;opacity:0}.h-captcha:not(:has(iframe))::after{animation:hcap-msg-fade-in .3s ease forwards;animation-delay:2s}.h-captcha:has(iframe)::after{animation:none;opacity:0}@keyframes hcap-msg-fade-in{to{opacity:1}}.h-captcha[data-size="normal"]::before{width:302px;height:76px;background-position:93.8% 28%}.h-captcha[data-size="normal"]::after{width:302px;height:76px;display:flex;flex-wrap:wrap;align-content:center;line-height:normal;padding:0 75px 0 10px}.h-captcha[data-size="compact"]::before{width:158px;height:138px;background-position:49.9% 78.8%}.h-captcha[data-size="compact"]::after{width:158px;height:138px;text-align:center;line-height:normal;padding:24px 10px 10px 10px}.h-captcha[data-theme="light"]::before,body.is-light-theme .h-captcha[data-theme="auto"]::before,.h-captcha[data-theme="auto"]::before{background-color:#fafafa;border:1px solid #e0e0e0}.h-captcha[data-theme="dark"]::before,body.is-dark-theme .h-captcha[data-theme="auto"]::before,html.wp-dark-mode-active .h-captcha[data-theme="auto"]::before,html.drdt-dark-mode .h-captcha[data-theme="auto"]::before{background-image:url("https://frenkels.com/wp-content/plugins/hcaptcha-for-forms-and-more/assets/images/hcaptcha-div-logo-white.svg");background-repeat:no-repeat;background-color:#333;border:1px solid #f5f5f5}@media (prefers-color-scheme:dark){.h-captcha[data-theme="auto"]::before{background-image:url("https://frenkels.com/wp-content/plugins/hcaptcha-for-forms-and-more/assets/images/hcaptcha-div-logo-white.svg");background-repeat:no-repeat;background-color:#333;border:1px solid #f5f5f5}}.h-captcha[data-theme="custom"]::before{background-color:initial}.h-captcha[data-size="invisible"]::before,.h-captcha[data-size="invisible"]::after{display:none}.h-captcha iframe{position:relative}div[style*="z-index: 2147483647"] div[style*="border-width: 11px"][style*="position: absolute"][style*="pointer-events: none"]{border-style:none}span[data-name="hcap-cf7"] .h-captcha{margin-bottom:0}span[data-name="hcap-cf7"]~input[type="submit"],span[data-name="hcap-cf7"]~button[type="submit"]{margin-top:2rem}.sp-smart-post-back-to-top-wrapper{cursor:pointer;position:fixed;bottom:30px;top:unset;background-color:var(--smart-post-secondary);color:#fff;display:flex;align-items:center;padding:8px;z-index:999}.sp-smart-post-back-to-top-wrapper.sp-position-button-right{left:unset;right:30px}.sp-smart-post-back-to-top-wrapper.sp-position-button-left{left:30px;right:unset}.sp-smart-post-back-to-top-wrapper .sp-smart-post-back-to-top-button{display:flex;align-items:center;justify-content:center}.sp-smart-post-back-to-top-wrapper .sp-smart-post-back-to-top-icon{width:25px;height:25px}