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.dZXXCA:hover{outline:1px solid #72246c;} .dZXXCA:hover a > article > div:last-child > div:first-child > div{color:#72246c;} /* sc-component-id: ContentCard__StyledDetails-owxfj2-2 */ .dKMsUK{width:60%;} /* sc-component-id: ContentCard__StyledCardItem-owxfj2-3 */ .bdtImN{display:block;} /* sc-component-id: ContentCard__StyledHeader-owxfj2-4 */ .gFVaKY{position:relative;width:auto;} /* sc-component-id: ContentCard__StyledCardThumbnail-owxfj2-5 */ .jgifPh.jgifPh.jgifPh{position:absolute;top:0.625rem;right:0.625rem;} /* sc-component-id: ContentCard__StyledBody-owxfj2-6 */ .bcOXUe{padding:0.5rem 1.25rem 2rem;padding-bottom:2rem;margin-top:0.625rem;}.bslYzT{padding:0.5rem 1.25rem 3rem;padding-bottom:2rem;margin-top:0.625rem;} /* sc-component-id: ContentCard__StyledBottom-owxfj2-7 */ .fXeuvA{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-flex-wrap:no-wrap;-ms-flex-wrap:no-wrap;flex-wrap:no-wrap;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;left:1.25rem;overflow:hidden;text-align:left;}.lcVTyz{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;-webkit-flex-wrap:no-wrap;-ms-flex-wrap:no-wrap;flex-wrap:no-wrap;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;left:1.25rem;overflow:hidden;right:0.625rem;text-align:left;} /* sc-component-id: ContentCard__StyledDatePublished-owxfj2-8 */ .bbNcIl{width:100% font-size:0.75rem;line-height:1.33;color:#63656b;} .bbNcIl small{color:#63656b;}.bouoxp{width:auto font-size:0.75rem;line-height:1.33;color:#63656b;} .bouoxp small{color:#63656b;} /* sc-component-id: ContentCard__StyledExternalSourceLabel-owxfj2-9 */ .iGYhfj{margin-top:0.375rem;} /* sc-component-id: ContentCard__StyledContentSource-owxfj2-11 */ .hPjYLB{margin-top:0;} /* sc-component-id: ContentCard__ButtonWrapper-owxfj2-12 */ .gGbAlR button{margin-bottom:0.3rem !important;} .gGbAlR{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;line-height:0;} /* sc-component-id: ContentCard__CopyButton-owxfj2-13 */ .iicUxi.iicUxi.iicUxi.iicUxi{margin-right:1rem;margin-right:1rem;} @media only screen and (min-width:992px){.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi:focus{border-color:transparent;background:#9a205f;outline:none;}.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi.iicUxi:focus path{fill:#ffffff;}}.cslrSk.cslrSk.cslrSk.cslrSk{margin-right:0.3rem;margin-right:1rem;} @media only screen and (min-width:992px){.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk:focus{border-color:transparent;background:#9a205f;outline:none;}.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk.cslrSk:focus path{fill:#ffffff;}} /* sc-component-id: ContentCard__StyledBookmarkButton-owxfj2-14 */ @media only screen and (min-width:992px){.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW:focus{border-color:transparent;background:#9a205f;outline:none;}.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW.HQUaW:focus path{fill:#ffffff;}} /* sc-component-id: Footer__StyledTwoColumn-sc-1jpv0wu-0 */ .ctDXfd.ctDXfd.ctDXfd.ctDXfd.ctDXfd > .column:nth-child(2){padding-left:0 !important;} @media only screen and (max-width:767px){.ctDXfd.ctDXfd.ctDXfd.ctDXfd.ctDXfd > .column:nth-child(2){padding-right:4.375rem !important;}} /* sc-component-id: Footer__StyledLink-sc-1jpv0wu-1 */ .jqUBDz{display:inline-block;font-size:0.875rem;font-weight:500;-webkit-text-decoration:none;text-decoration:none;} /* sc-component-id: Footer__StyleFooterText-sc-1jpv0wu-2 */ .klMWNC{font-size:0.875rem;font-weight:300;line-height:1.57;color:#ffffff;} /* sc-component-id: Footer__FooterContainer-sc-1jpv0wu-3 */ .eTGGuz{-webkit-flex-shrink:0;-ms-flex-negative:0;flex-shrink:0;width:100%;padding:1.25rem 0;margin-top:auto;background:#282937;-webkit-flex-shrink:0;-ms-flex-negative:0;flex-shrink:0;} /* sc-component-id: Footer__LinkWrapper-sc-1jpv0wu-4 */ .lfXDss{position:relative;height:100%;} .lfXDss h3{margin-top:5px;} .lfXDss h3 a{font-size:0.875rem;-webkit-text-decoration:none;text-decoration:none;font-weight:bold;} /* sc-component-id: Footer__LinkContainer-sc-1jpv0wu-5 */ .kAJwjE{right:0;} /* sc-component-id: Footer__StyledLinkBreak-sc-1jpv0wu-6 */ .fFdxWF{color:#ffffff;opacity:0.2;padding:0 8px;} /* sc-component-id: SocialSharing__StyledStickyWrapper-zxwnjm-0 */ .gIsWTs{-webkit-transform:translateX(0%);-ms-transform:translateX(0%);transform:translateX(0%);left:0.3125rem;-webkit-transition:-webkit-transform 1.3s ease-in-out;-webkit-transition:transform 1.3s ease-in-out;transition:transform 1.3s ease-in-out;z-index:906;} /* sc-component-id: SocialSharing__StyledButtonContainer-zxwnjm-1 */ .bvfMwL{position:fixed;bottom:7.5rem;left:0.9%;} /* sc-component-id: SocialSharing__StyledTrigger-zxwnjm-2 */ .bnsNzA{position:fixed;bottom:4.6875rem;left:0.9%;border-radius:50%;outline:0;border:0;background-color:#72246c;width:3.5rem;height:3.5rem;cursor:pointer;z-index:906;box-shadow:-0.0625rem 0.125rem #0000001c;} .bnsNzA svg > path{fill:#72246c;} /* sc-component-id: SocialSharing__StyledContent-zxwnjm-4 */ .jQIptn{position:relative;bottom:0.9375rem;padding-left:0.375rem;} /* sc-component-id: SocialSharing__StyledIconShare-zxwnjm-10 */ .hYWpac{position:relative;top:0.1875rem;right:0.0625rem;} /* sc-component-id: ContentCardsCarousel__StyledContainer-jveco1-0 */ .hYCDSP{color:#5b1d56;width:calc(100% + 20px);margin-left:-10px;margin-right:-10px;} .hYCDSP > div{overflow:visible;overflow-y:scroll;} .hYCDSP li{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;padding:0 10px;} /* sc-component-id: HeaderPageWrapper__Wrapper-ifmlao-0 */ .jTXMWa{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:100%;} @media all and (-ms-high-contrast:none),(-ms-high-contrast:active){.jTXMWa{display:block;}} @media only screen and (min-width:992px){.jTXMWa{overflow-y:auto;overflow-x:hidden;-webkit-overflow-scrolling:touch;}} @media only screen and (max-width:991px){.jTXMWa{background:transparent;overflow:visible;}} /* sc-component-id: HeaderPageWrapper__Container-ifmlao-2 */ .fzmpPG{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;-webkit-flex:1 1 100%;-ms-flex:1 1 100%;flex:1 1 100%;} @media all and (-ms-high-contrast:none),(-ms-high-contrast:active){.fzmpPG{min-height:65vh;}} @media only screen and (max-width:991px){.fzmpPG.fzmpPG.fzmpPG{overflow-y:auto;overflow-x:hidden;-webkit-overflow-scrolling:touch;}} /* sc-component-id: ContentCardList__StyledContentCardList-sc-1al6u3g-1 */ .jBGNFV{margin:0 0 3.125rem;padding:0 0 3.125rem;border-bottom:1px solid #e5e5e6;} .jBGNFV:last-child{border:0;margin:0;padding-bottom:0;} @media only screen and (max-width:991px){.jBGNFV{margin:0 0 2.5rem;padding:0 0 2.5rem;}.jBGNFV:last-child{margin:0 0 0.625rem;padding-bottom:2.5rem;}} /* sc-component-id: ContentCardList__StyledTopHolder-sc-1al6u3g-2 */ .iHLSXJ{overflow:hidden;margin:0 0 1.25rem;} /* sc-component-id: ContentCardList__StyledButtonLinkWrapper-sc-1al6u3g-3 */ .hXycvq.hXycvq.hXycvq{float:right;} .hXycvq.hXycvq.hXycvq > a{padding-right:0;} .hXycvq.hXycvq.hXycvq i.icon{color:#0091bd;margin-right:0;} @media only screen and (max-width:991px){.hXycvq{display:none;}}.gqEfPQ.gqEfPQ.gqEfPQ{float:right;} .gqEfPQ.gqEfPQ.gqEfPQ > a{padding-right:0;} .gqEfPQ.gqEfPQ.gqEfPQ i.icon{color:#00857d;margin-right:0;} @media only screen and (max-width:991px){.gqEfPQ{display:none;}}.eifkIs.eifkIs.eifkIs{float:right;} .eifkIs.eifkIs.eifkIs > a{padding-right:0;} .eifkIs.eifkIs.eifkIs i.icon{color:#dc6b2f;margin-right:0;} @media only screen and (max-width:991px){.eifkIs{display:none;}} /* sc-component-id: ContentCardList__StyledMobileArrowLinkHolder-sc-1al6u3g-6 */ .dGbkew{display:none;overflow:hidden;} @media only screen and (max-width:991px){.dGbkew{display:block;}.dGbkew > span{display:block;}} /* sc-component-id: ModalOnboardingFinish__StyledModal-sc-1ol7nqk-3 */ @media only screen and (max-width:991px){.gnKmWo.gnKmWo.gnKmWo.gnKmWo.gnKmWo.gnKmWo .actions{display:block;}} .gnKmWo.gnKmWo.gnKmWo.gnKmWo.gnKmWo.gnKmWo .actions button{width:170px;} @media only screen and (max-width:991px){.gnKmWo.gnKmWo.gnKmWo.gnKmWo.gnKmWo.gnKmWo .actions button{width:100%;}} /* sc-component-id: TopicHeroEditorialBlockItems__StyledContentCardsCarousel-inc4uv-0 */ .jKChE.jKChE.jKChE.jKChE.jKChE{padding:0;} /* sc-component-id: AggregationHero__StyledContainer-sc-66ix2g-0 */ .gmXoHt{position:relative;padding-top:2.5rem;padding-bottom:4.375rem;background-color:#f7f7f7;background-repeat:no-repeat;background-size:cover;} @media only screen and (max-width:991px){.gmXoHt{padding-top:1.5625rem;}} /* sc-component-id: AggregationHero__StyledContent-sc-66ix2g-1 */ .iqatLs{min-height:100%;} @media only screen and (min-width:992px){.iqatLs.iqatLs.iqatLs{padding:0 11.25rem 0 11.25rem;}} @media only screen and (max-width:991px){.iqatLs.iqatLs.iqatLs{padding-top:0.9375rem;}} /* sc-component-id: AggregationHero__StyledGrid-sc-66ix2g-2 */ .gOWjed{min-height:8.4375rem;} /* sc-component-id: AggregationHero__StyledHeader-sc-66ix2g-4 */ .bPVwaE{color:#000000;font-size:2rem;font-weight:300;line-height:1.35;padding-top:2.1875rem;} @media only screen and (max-width:991px){.bPVwaE{font-size:2rem;color:#000000;}} @media only screen and (min-width:992px){.bPVwaE{color:#000000;}} /* sc-component-id: AggregationHero__StyledDescription-sc-66ix2g-5 */ .gDtxso{color:#000000;font-size:1.125rem;font-weight:300;line-height:1.44;} @media only screen and (max-width:991px){.gDtxso{color:#000000;}} @media only screen and (min-width:992px){.gDtxso{color:#000000;}} /* sc-component-id: AggregationHero__StyledRightGridColumn-sc-66ix2g-6 */ .SObVJ{text-align:right;} @media only screen and (max-width:991px){.SObVJ{text-align:center;}} /* sc-component-id: AggregationHero__StyledButtonsWrapper-sc-66ix2g-7 */ .kRqhFd{display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;box-shadow:0 0.125rem 0.375rem 0 rgba(0,0,0,0.1);} @media only screen and (max-width:991px){.kRqhFd{width:100%;margin-top:1.25rem;}} /* sc-component-id: AggregationHero__StyledButton-sc-66ix2g-8 */ .jLmtoi.jLmtoi.jLmtoi.jLmtoi{height:2.5rem;padding:0.375rem 1.5rem;} @media only screen and (min-width:992px){.jLmtoi.jLmtoi.jLmtoi.jLmtoi.toggle:focus{border:0.0625rem solid 'transparent';background-color:#9a205f !important;color:#ffffff !important;}.jLmtoi.jLmtoi.jLmtoi.jLmtoi.toggle.active:focus{border:0.0625rem solid 'transparent';background-color:#e83147 !important;}} .jLmtoi.jLmtoi.jLmtoi.jLmtoi > svg{width:1rem;height:1rem;margin-right:0.3125rem;fill:#72246c;} @media only screen and (min-width:992px){.jLmtoi.jLmtoi.jLmtoi.jLmtoi:hover > svg{fill:#ffffff;}} .jLmtoi.jLmtoi.jLmtoi.jLmtoi:first-child{-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;min-width:7rem;border-right:1px solid rgba(0,0,0,0.1);border-top-right-radius:0;border-bottom-right-radius:0;} .jLmtoi.jLmtoi.jLmtoi.jLmtoi:last-child{-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-flex:1.8;-webkit-flex-grow:1.8;-ms-flex-positive:1.8;flex-grow:1.8;min-width:10rem;border-left:1px solid rgba(0,0,0,0.1);border-top-left-radius:0;border-bottom-left-radius:0;} @media only screen and (min-width:768px){.jLmtoi.jLmtoi.jLmtoi.jLmtoi:last-child{-webkit-box-flex:1;-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1;}} @media only screen and (max-width:991px){.jLmtoi.jLmtoi.jLmtoi.jLmtoi{-webkit-flex:1;-ms-flex:1;flex:1;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;}} /* sc-component-id: sc-global-3440618253 */ @page{size:A4;margin:0;} html{line-height:1.15;-webkit-text-size-adjust:100%;} body{margin:0;} h1{font-size:2em;margin:0.67em 0;} hr{box-sizing:content-box;height:0;overflow:visible;} pre{font-family:monospace,monospace;font-size:1em;} a{background-color:transparent;} abbr[title]{border-bottom:none;-webkit-text-decoration:underline;text-decoration:underline;-webkit-text-decoration:underline dotted;text-decoration:underline dotted;} b,strong{font-weight:bolder;} code,kbd,samp{font-family:monospace,monospace;font-size:1em;} small{font-size:80%;} sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline;} sub{bottom:-0.25em;} sup{top:-0.5em;} img{border-style:none;} button,input,optgroup,select,textarea{font-family:inherit;font-size:100%;line-height:1.15;margin:0;} button,input{overflow:visible;} button,select{text-transform:none;} button,[type="button"],[type="reset"],[type="submit"]{-webkit-appearance:button;} button::-moz-focus-inner,[type="button"]::-moz-focus-inner,[type="reset"]::-moz-focus-inner,[type="submit"]::-moz-focus-inner{border-style:none;padding:0;} button:-moz-focusring,[type="button"]:-moz-focusring,[type="reset"]:-moz-focusring,[type="submit"]:-moz-focusring{outline:1px dotted ButtonText;} fieldset{padding:0.35em 0.75em 0.625em;} legend{box-sizing:border-box;color:inherit;display:table;max-width:100%;padding:0;white-space:normal;} progress{vertical-align:baseline;} textarea{overflow:auto;} [type="checkbox"],[type="radio"]{box-sizing:border-box;padding:0;} [type="number"]::-webkit-inner-spin-button,[type="number"]::-webkit-outer-spin-button{height:auto;} [type="search"]{-webkit-appearance:textfield;outline-offset:-2px;} [type="search"]::-webkit-search-decoration{-webkit-appearance:none;} ::-webkit-file-upload-button{-webkit-appearance:button;font:inherit;} details{display:block;} summary{display:list-item;} template{display:none;} [hidden]{display:none;} html{box-sizing:border-box;font-size:16px !important;} #root{color:#282937;font-family:Roboto,Arial,Helvetica,sans-serif;font-size:1.125rem;margin:0;line-height:1.33;padding:0;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;} #root .ui,#root h1,#root h2,#root h3,#root h4,#root h5,#root h6{font-family:Roboto,Arial,Helvetica,sans-serif;} #root{min-height:100%;height:1px;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;} *,*:before,*:after{box-sizing:inherit;} strong{font-weight:700;} @media print{html,body{width:210mm;height:auto !important;}.ui.container{width:700px;margin-right:auto!important;margin-left:auto!important;}#root{display:block !important;height:auto !important;}body.with-print *:not(.printable){visibility:hidden;}.printable *{visibility:visible !important;}} /* sc-component-id: StandaloneLinkList__StyledList-oj8lim-0 */ .fBsdcI{padding-left:0;list-style:none;margin:0;margin-bottom:1.5rem;} /* sc-component-id: StandaloneLinkList__StyledListItem-oj8lim-1 */ .jPSiJF{padding:0.75rem 0 0.75rem 0.75rem;margin-bottom:-0.5rem;} .jPSiJF:hover{background-color:#f1e7f0;} .jPSiJF:hover a{color:#7c176f;} .jPSiJF:last-child{margin-bottom:0;} /* sc-component-id: StandaloneLinkList__StyledLink-oj8lim-2 */ .czclor{font-size:1rem;margin-bottom:0;-webkit-text-decoration:none;text-decoration:none;display:inline-block;width:100%;color:#000000;line-height:1rem;} /* sc-component-id: AggregationHeader__StyledH3-sc-16o9c49-0 */ .jwCTxM{margin:0 0 1.25rem;color:#282937;font-size:1.125rem;font-weight:700;} /* sc-component-id: TopicCategoryHero__StyledWrapper-sc-2mbsi4-0 */ .cXSugH{background-image:linear-gradient(64deg,#6a2d87 35%,#a93d69 101%);padding:4.375rem 0 5rem;} @media only screen and (max-width:991px){.cXSugH{padding:3.75rem 0;}} /* sc-component-id: TopicCategoryHero__StyledContainer-sc-2mbsi4-1 */ .kFWUHt.kFWUHt.kFWUHt{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;} /* sc-component-id: TopicCategoryHero__StyledDescription-sc-2mbsi4-2 */ .iwoKrt{max-width:60%;font-size:1.125rem;font-weight:300;color:#ffffff;line-height:1.33;text-align:center;margin:0.625rem 0 0;} @media only screen and (max-width:991px){.iwoKrt{max-width:100%;}} /* sc-component-id: TopicCategoryHero__StyledContentCardsCarousel-sc-2mbsi4-3 */ .gGdSzZ{margin-top:2.5rem;} /* sc-component-id: TopicCategoryHero__StyledButton-sc-2mbsi4-4 */ .eSOmNv.eSOmNv.eSOmNv.eSOmNv{width:10.625rem;margin-top:2.5rem;} /* sc-component-id: LeftTopicContentTypeList__StyledDivider-sc-660bgz-0 */ .cYjHxG{width:100%;} .cYjHxG.cYjHxG.cYjHxG{margin:0 0 2.25rem 0;} /* sc-component-id: LeftTopicContentTypeList__StyledLink-sc-660bgz-1 */ .gguovV{-webkit-text-decoration:none;text-decoration:none;overflow-wrap:break-word;word-wrap:break-word;font-size:1rem;-webkit-tap-highlight-color:transparent;margin-bottom:0;-webkit-text-decoration:none;text-decoration:none;display:inline-block;width:100%;color:#000000;line-height:1rem;} /* sc-component-id: 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href="/topic/audit-assurance/audit-and-assurance-greater-than-revenue-recognition-audit-implications">Revenue Recognition Audit Implications</a></li><li class="StandaloneLinkList__StyledListItem-oj8lim-1 jPSiJF"><a data-testid="sl-audit-and-assurance-greater-than-soc-1" class="Link__StyledLink-x9w0a8-0 kiyDoY StandaloneLinkList__StyledLink-oj8lim-2 czclor" type="inlineLink" href="/topic/audit-assurance/audit-and-assurance-greater-than-soc-1">SOC 1® - SOC for Service Organizations: ICFR</a></li><li class="StandaloneLinkList__StyledListItem-oj8lim-1 jPSiJF"><a data-testid="sl-audit-and-assurance-greater-than-soc-2" class="Link__StyledLink-x9w0a8-0 kiyDoY StandaloneLinkList__StyledLink-oj8lim-2 czclor" type="inlineLink" href="/topic/audit-assurance/audit-and-assurance-greater-than-soc-2">SOC 2® - SOC for Service Organizations: Trust Services Criteria</a></li><li class="StandaloneLinkList__StyledListItem-oj8lim-1 jPSiJF"><a data-testid="sl-audit-and-assurance-greater-than-soc-3" 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