@charset "utf-8";
/* CSS Document */
<!--
body,td,th {
	color: #000;
}
body {
	background-color: #FFF;
	margin-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	font-family:Arial, Helvetica, sans-serif;
	font-size:14px;
}
#ba-body-center {
	text-align:center;
}
#ba-body {
	width:990px;
	margin-left:auto;
	margin-right:auto;
	text-align:left;
}
#ba-head {
	position:relative;
	left:35px;
	top:0px;
	height:181px;
}
#ba-head-divider1 {
	position:absolute;
	left:584px;
	top:0px;
	height:181px;
	width:4px;
	background-color:#999999;
}
#ba-head-pic1 {
	position:absolute;
	top:0px;
	left:588px;
}
#ba-head-divider2 {
	position:absolute;
	left:806px;
	top:0px;
	height:181px;
	width:4px;
	background-color:#999999;
}
#ba-head-pic2 {
	position:absolute;
	top:0px;
	left:810px;
}
#ba-underhead-divider {
	position:relative;
	height:7px;
	background-color:#999999;
}
#ba-main {
	position:relative;
	left:0px;
	height:550px;
}
#ba-main-left {
	position:absolute;
	left:0px;
	width:283px;
	height:100%;
	background-color:#80a3b7;
}
#ba-menu {
	padding-top:50px;
	padding-bottom:50px;
	padding-left:30px;
	text-align:left;
	color:#ffffff;
}
#ba-menu a {
	text-decoration:none;
	color:#FFF;
}
#ba-menu a:hover {
	font-style:italic;
	color:#FFF;
}
#ba-undermenu-pic {
	position:absolute;
	bottom:0px;
}
#ba-body-divider1 {
	position:absolute;
	left:283px;
	top:0px;
	width:4px;
	height:100%;
	background-color:#cccccc;
}
#ba-main-text {
	position:absolute;
	left:287px;
	padding:20px;
	text-align:left;
	width:475px;
}
#ba-main-aicpa {
	position:absolute;
	bottom:0px;
	right:188px;
	text-align:right;
}
#ba-body-divider2 {
	position:absolute;
	left:802px;
	top:0px;
	width:4px;
	height:100%;
	background-color:#cccccc;
}
#ba-main-right-top {
	position:absolute;
	right:0px;
	top:0px;
	width:184px;
	height:50%;
	background-color:#b4cd95;
}
#ba-main-right-bottom {
	position:absolute;
	right:0px;
	bottom:0px;
	width:184px;
	height:50%;
	background-color:#e5e5e5;
}
#ba-right-text-top {
	padding:10px;
	text-align:left;
	color:#ffffff;
}
#ba-right-text-bottom {
	padding:10px;
	text-align:left;
	color:#000000;
}
#ba-underbody-divider {
	position:relative;
	height:7px;
	background-color:#b4cd95;
}
#ba-footer {
	position:relative;
	height:50px;
	background-color:#80a3b7;
}
#ba-footer-text {
	position:absolute;
	left:0px;
	padding:15px;
	color:#FFF;
}
#ba-footer-cpa {
	position:absolute;
	right:0px;
	padding:5px;
}
#page-id {
	text-transform:uppercase;
	font-weight:bold;
}
#menu-category {
	text-transform:uppercase;
	font-weight:bold;
}
#menu-item {
	font-weight:bold;
	margin-left:15px;
	line-height:3px;
}
#important-dates {
	font-weight:bold;
}
-->