@media all and (max-width: 54.6em) {
	html {
		font-size: 41%;
	}

	/* CABEÇALHO */
	.logo_cabecalho {
		width: 20em;
	}

	.cabecalho {
		gap: 0.12rem;
		padding: 1.6rem 1rem;
		box-shadow: 0 0rem 0.1rem 0.2rem rgba(36, 134, 36, 0.15);
		position: sticky;
		top: 0;
		left: 0;
		background-color: #ffffff;
	}

	.item_cabecalho.abrir_empresa {
		border-radius: 1rem;
		padding: 1rem 1.5rem;
		box-shadow: 0 0.1rem 1rem 0 #20181577;
		text-align: center;
	}

	nav ul {
		gap: 1.5rem;
	}

	.item_cabecalho.abrir_empresa {
		padding: 1rem 1rem;
	}

	/* HOME */
	.home_inicial {
		justify-content: center;
		align-items: center;
		gap: 3.2rem;
		padding: 8.2rem 2.5rem 6.5rem 2.5rem;
	}

	.f4contabilidade img {
		width: 80%;
	}

	.apresentacao_servicosI h1 {
		line-height: 4.5rem;
		font-style: initial;
		font-size: 4.4rem;
		text-align: center;
		top: 0rem;
	}

	.apresentacao_servicosII {
		padding: 5rem 0 0 0;
	}

	/*Abrir Empresa*/
	.abrir_empresa1 {
		padding: 4.2rem;
		align-items: center;
	}

	.abrir_empresa3 {
		padding: 6.5rem 8.2rem 8.2rem 6.5rem;
		gap: 5.2rem;
		display: flex;
		flex-direction: column;
	}

	.abrir_empresa5 {
		padding: 10rem 0;
	}

	.abrir_empresa5 h1 {
		padding: 0rem 5rem;
	}

	.passo {
		display: flex;
		flex-direction: column;
		width: 80%;
		border-radius: 5%;
		gap: 2.5rem;
		border: 0.2rem solid #ffffff;
		padding: 2rem;
		color: #003c5e;
		box-shadow: 0 1rem 1rem 0 #2018154b;
	}

	.chamada {
		flex-direction: row;
		flex-wrap: wrap;
		justify-content: center;
		align-items: top;
		gap: 4rem;
		padding: 0rem;
	}

	/* Blog */

	.blog1 {
		padding: 3.2rem;
	}

	iframe {
		width: 110%;
		height: 100%;
	}

	/* Consultorias */

	.consult9 {
		display: flex;
		flex-direction: row;
		flex-wrap: wrap;
		justify-content: center;
		align-items: top;
		gap: 8.2rem;
	}

	.consult1 h1 {
		text-align: center;
		color: #83a735;
		font-size: 6rem;
		line-height: 6.5rem;
	}

	/* Escrituração */

	.escr1 h1 {
		text-align: center;
		color: #83a735;
		font-size: 5.4rem;
		line-height: 5.5rem;
	}

	.escr3 h1 {
		font-size: 3.2rem;
		line-height: 3.6rem;
	}

	.escr3 {
		display: flex;
		flex-direction: column;
		color: var(--corazul);
		font-family: var(--fontepadrao);
		gap: 5.2rem;
		padding: 6.5rem 8.2rem 8.2rem 6.5rem;
	}

	/*Folha de Pagamento*/
	.escr1 {
		padding: 5.5rem 4.2rem 0 4.2rem;
		align-items: center;
	}

	/*Imposto de Renda*/

	.ir1 {
		padding: 3.2rem;
		align-items: center;
	}

	.ir1 h1 {
		text-align: center;
		color: #83a735;
		font-size: 6rem;
		line-height: 6.2rem;
	}

	.ir3 {
		width: 65%;
		align-items: center;
	}

	.ir3 h1 {
		font-size: 6rem;
		color: #ffffff;
		line-height: 7rem;
		background-color: rgba(32, 24, 21, 0.32);
	}

	.ir4 {
		background-image: none;
		background-color: #83a73515;
		box-shadow: 0 1rem 1rem 0 #20181577;
	}

	.ir5 {
		padding: 6.2rem 1.2rem 8.2rem 3.2rem;
		gap: 3.2rem;
		display: flex;
		flex-direction: column;
		width: 90%;
	}

	.ir5 h1 {
		width: 90%;
		text-align: center;
		font-size: 5.2rem;
		padding: 3.2rem;
		line-height: 5.2rem;
		color: #003c5e;
	}

	.ir7 {
		display: flex;
		flex-direction: column;
		gap: 5.3rem;
		width: 90%;
		padding: 3rem;
		text-align: justify;
	}

	.ir8 {
		gap: 4rem;
		display: flex;
		padding: 0.5rem;
		flex-wrap: wrap;
		justify-content: center;
	}

	.ir8 a {
		padding: none;
	}

	.ir10 {
		padding: 10rem 3rem 8.2rem 3rem;
		align-items: center;
		display: flex;
		flex-direction: column;
		gap: 8.2rem;
	}

	.ir11 {
		gap: 4rem;
		display: flex;
		flex-wrap: wrap;
		justify-content: center;
	}

	.ir12 {
		align-items: center;
	}
	.ir12 h1 {
		font-style: normal;
		font-size: 2.2rem;
		line-height: 2.2rem;
		color: #003c5e;
		text-align: center;
	}

	.ir12 img {
		width: 90%;
	}

	.ir13 {
		display: flex;
		flex-direction: row;
		flex-wrap: wrap;
		gap: 3.2rem;
	}

	.ir13 a {
		width: 100%;
	}

	.ir14 {
		gap: 4rem;
		display: flex;
		flex-wrap: wrap;
		justify-content: center;
	}

	iframe {
		width: 80%;
		height: 100%;
	}
}

.faq-cta {
	display: grid;
	grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
	margin-top: 2rem;
	justify-items: center; /* eixo horizontal */
	align-items: center; /* eixo vertical */
}

.service-card {
	white-space: normal; /* botão quebra texto */
}

.services-grid {
	display: grid;
	grid-template-columns: 1fr;
	gap: 2rem;
	align-items: stretch;
}

.flex_rodape {
	display: flex;
	flex-direction: column;
	justify-content: center;
	gap: 7rem;
	z-index: 9999;
	padding-bottom: 8rem;
	align-items: center;
}

.flex_rodape a {
	max-width: 500px;
	text-align: center;
}

.item_rodape {
	display: flex;
	flex-flow: column;
	gap: 2.4rem;
	text-align: center;
}

.item_rodape a {
	width: 50%;
	color: var(--corareia);
	text-decoration: none;
}
.logo_rodape_II {
	display: flex;
	justify-content: center;
}

.logo_rodape_II li {
	align-items: center;
	text-align: center;
}
.secao_rodape a,
p {
	font-size: 2rem;
	text-align: center;
}
.flex_rodape_II div {
	display: flex;
	flex-flow: column;
	align-items: center;
	gap: 2rem;
}