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Source: http://charteredaccountants.ie

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  7. Chartered Accountants Ireland | www.charteredaccountants.ie - ..rteredaccountants.ie
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  56. .sfpagelistListWrp .sflistList {list-style:none;}
  57. /* LIST STYLE END */
  58. /* FIX NEWS LIST TEMPLATE TITLE AND DATE STYLE START */
  59. li.sfnewsListItem.sflistitem{padding-bottom:20px;}
  60. h2.sfnewsTitle.sftitle {font-size:16px;}
  61. /* FIX NEWS LIST TEMPLATE TITLE AND DATE STYLE END */
  62. /* FIX NEWS ITEM PAGE STYLES START */
  63. .sfnewsDetails .sfnewsTitle{
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  76. display: inline-block;content: "";
  77.     border-radius: 100px;margin-right: 5px;margin-bottom: 1px;    
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  79. .sfnewsContent table,
  80. .sfnewsContent table tr th,
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  82. .sfnewsContent table tr th{
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  91. .sfnewsContent table.table-left tr th,
  92. .sfnewsContent table.table-left tr td{
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  94. /* FIX NEWS ITEM PAGE STYLES END */
  95. /* FIX ELASTIC SEARCH STYLE START */
  96. div.left-nav ul.sfNavHorizontalDropDown.sfNavList.k-widget.k-reset.k-header.k-menu.k-menu-horizontal,
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  101. /* STYLE FOR CARB CROSS REF LINKS START */
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  125. /* FIX NEWS COLOR START */
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  128. .style-3 .latest-news-category .sfTxtContent
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  144. /* TEXTBOX AND DDL STYLES START */
  145. input[type="text"], input[type="password"], .reg-form input, .form-reg .dob-input, .login-form input,
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  147. input[type="text"], input[type="password"],.reg-form input, .form-reg .dob-input,
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  153. /* FIX PAGING STYLE ON CONTROLS START */
  154. .rgPager .RadComboBox .rcbReadOnly {display:inline;}
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  186. .sf_1cols_1in_100 > .upcoming-event-wrapper > .upcoming-event .event-description {height: 110px;}
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  196. /* FIX SINGLE BLOCK WIDGET IMAGE POSITION START */
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  204. /* HEADER SLIDE START */
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  212.  background-color: #fff;
  213.  border: 1px solid #00AFA9;}
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  223. .left-nav .mega .mega-image-actions a {width: auto;}
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  226. /* FOOTER LINKED IMAGE START */
  227. .footer-wrapper-bottom .sfContentBlock.pos-float-left{float:left;}
  228. /* FOOTER LINKED IMAGE END */
  229. /* FIX USABILITY FONT SIZE ISSUES START */
  230. .password-reset-popup .small-print{font-size: 16px;}
  231. /* FIX USABILITY FONT SIZE ISSUES END */
  232. .hide-it{display:none;}
  233. .show-it{display:block;}
  234. /* POST GO LIVE MOBILE ISSUE FIXES START */
  235. @media (max-width: 500px)
  236. {
  237. .main-caption {width: 60%;}
  238. .conf-products .reg-prod{font-size:18px;font-weight:bold;}
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  252. }</style><meta name="description" content="Chartered Accountants Ireland is a membership body representing over 30,000 members across the island of Ireland and overseas." /><meta name="keywords" content="ICAI, cpd, become an accountant" /></head>
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  326.  
  327.        
  328.    <div class="wrapper" style="display: none">
  329.        <div class="main-header">
  330.            <div class="top-nav-wrapper">
  331.                <div class="content">
  332.                    <div class="sf_cols">
  333.                        <div class="left-nav">
  334.                            <div class="sf_colsOut sf_2cols_1_67 CustomClass">
  335.                                <div class="sf_colsIn sf_2col_1in_67">
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  337.  
  338.  
  339.  
  340.  
  341.  
  342. <div class="sfNavWrp sfNavHorizontalDropDownWrp topnav topnav mega-menu-feature">
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  344.    
  345.    
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  348.    <ul id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_navigationUl" class="sfNavHorizontalDropDown sfNavList">
  349.        
  350.                        <li class="has-drop" >
  351.                            <a href="Current-Student">
  352.                                Current students
  353.                            </a>
  354.                            
  355.                                <ul class="level-0 mega" >
  356.                                  <li class="mainMegaMenuContainer">
  357.                                    <ul>
  358.                                        
  359.                        <li>
  360.                            <a href="/Current-Student/Student-Centre">Student centre</a>
  361.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl00_ctl03_childNodesContainer">
  362.                        <div class="mega-menu-child-item">
  363.                            <a href="/Current-Student/Student-Centre/CourseEnrolmentForm">Enrol on a course/exam                <i class="fa fa-lock" aria-  hidden="true"></i></a>
  364.                            
  365.                        </div>
  366.                    
  367.                        <div class="mega-menu-child-item">
  368.                            <a href="/Current-Student/Student-Centre/CurrentEnrolments">My enrolments                                   <i class="fa fa-lock" aria-  hidden="true"></i></a>
  369.                            
  370.                        </div>
  371.                    
  372.                        <div class="mega-menu-child-item">
  373.                            <a href="/Current-Student/Student-Centre/ExamResults">Exam results                                    <i class="fa fa-lock" aria-  hidden="true"></i></a>
  374.                            
  375.                        </div>
  376.                    
  377.                        <div class="mega-menu-child-item">
  378.                            <a href="/Current-Student/Student-Centre/mock-exams">Mock exams                       <i class="fa fa-lock" aria-  hidden="true"></i></a>
  379.                            
  380.                        </div>
  381.                    </div>
  382.                        </li>
  383.                    
  384.                        <li>
  385.                            <a href="/Current-Student/Courses-Information">Course information</a>
  386.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl00_ctl04_childNodesContainer">
  387.                        <div class="mega-menu-child-item">
  388.                            <a href="/Current-Student/Courses-Information/Students-FAQs">Students FAQs</a>
  389.                            
  390.                        </div>
  391.                    
  392.                        <div class="mega-menu-child-item">
  393.                            <a href="/Current-Student/Courses-Information/student-induction">Student induction</a>
  394.                            
  395.                        </div>
  396.                    
  397.                        <div class="mega-menu-child-item">
  398.                            <a href="/Current-Student/Courses-Information/Enrolment-Requirements">Course enrolment information</a>
  399.                            
  400.                        </div>
  401.                    
  402.                        <div class="mega-menu-child-item">
  403.                            <a href="/Current-Student/Courses-Information/Key-Dates">Key dates</a>
  404.                            
  405.                        </div>
  406.                    
  407.                        <div class="mega-menu-child-item">
  408.                            <a href="/Current-Student/Courses-Information/Book-distribution">Book distribution</a>
  409.                            
  410.                        </div>
  411.                    
  412.                        <div class="mega-menu-child-item">
  413.                            <a href="/Current-Student/Courses-Information/Timetables">Timetables </a>
  414.                            
  415.                        </div>
  416.                    
  417.                        <div class="mega-menu-child-item">
  418.                            <a href="/Current-Student/Courses-Information/fae-elective-information">FAE elective information</a>
  419.                            
  420.                        </div>
  421.                    
  422.                        <div class="mega-menu-child-item">
  423.                            <a href="/Current-Student/Courses-Information/cpa-ireland-student">CPA Ireland student</a>
  424.                            
  425.                        </div>
  426.                    </div>
  427.                        </li>
  428.                    
  429.                        <li>
  430.                            <a href="/Current-Student/Exams">Exams</a>
  431.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl00_ctl05_childNodesContainer">
  432.                        <div class="mega-menu-child-item">
  433.                            <a href="/Current-Student/Exams/Exam-Info-CAP1">CAP1 exam</a>
  434.                            
  435.                        </div>
  436.                    
  437.                        <div class="mega-menu-child-item">
  438.                            <a href="/Current-Student/Exams/Exam-Info-CAP2">CAP2 exam</a>
  439.                            
  440.                        </div>
  441.                    
  442.                        <div class="mega-menu-child-item">
  443.                            <a href="/Current-Student/Exams/Exam-Info-FAE">FAE exam</a>
  444.                            
  445.                        </div>
  446.                    
  447.                        <div class="mega-menu-child-item">
  448.                            <a href="/Current-Student/Exams/access-support-reasonable-accommodation">Access support/reasonable accommodation</a>
  449.                            
  450.                        </div>
  451.                    
  452.                        <div class="mega-menu-child-item">
  453.                            <a href="/Current-Student/Exams/E-assessment-info">E-Assessment information</a>
  454.                            
  455.                        </div>
  456.                    
  457.                        <div class="mega-menu-child-item">
  458.                            <a href="/Current-Student/Exams/exam-and-appeals-regulations-exam-rules">Exam and appeals regulations/exam rules</a>
  459.                            
  460.                        </div>
  461.                    
  462.                        <div class="mega-menu-child-item">
  463.                            <a href="/Current-Student/Exams/Timetables-Exams-Assessments">Timetables for exams & interim assessments</a>
  464.                            
  465.                        </div>
  466.                    
  467.                        <div class="mega-menu-child-item">
  468.                            <a href="/Current-Student/Exams/sample-papers">Sample papers                <i class="fa fa-lock" aria-  hidden="true"></i></a>
  469.                            
  470.                        </div>
  471.                    
  472.                        <div class="mega-menu-child-item">
  473.                            <a href="/Current-Student/Exams/practice-papers">Practice papers                <i class="fa fa-lock" aria-  hidden="true"></i></a>
  474.                            
  475.                        </div>
  476.                    
  477.                        <div class="mega-menu-child-item">
  478.                            <a href="/Current-Student/Exams/extenuating-circumstances">Extenuating circumstances</a>
  479.                            
  480.                        </div>
  481.                    
  482.                        <div class="mega-menu-child-item">
  483.                            <a href="/Current-Student/Exams/pec-faec-reports">PEC/FAEC reports</a>
  484.                            
  485.                        </div>
  486.                    
  487.                        <div class="mega-menu-child-item">
  488.                            <a href="/Current-Student/Exams/information-and-appeals-scheme">Information and appeals scheme</a>
  489.                            
  490.                        </div>
  491.                    
  492.                        <div class="mega-menu-child-item">
  493.                            <a href="/Current-Student/Exams/certified-statements-of-results">Certified statements of results</a>
  494.                            
  495.                        </div>
  496.                    
  497.                        <div class="mega-menu-child-item">
  498.                            <a href="/Current-Student/Exams/JIEB">JIEB: NI Insolvency Qualification</a>
  499.                            
  500.                        </div>
  501.                    </div>
  502.                        </li>
  503.                    
  504.                        <li>
  505.                            <a href="/Current-Student/CA-Diary">CA Diary resources </a>
  506.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl00_ctl06_childNodesContainer">
  507.                        <div class="mega-menu-child-item">
  508.                            <a href="/Current-Student/CA-Diary/Mentors-Getting-started-on-the-CA-Diary">Mentors: Getting started on the CA Diary</a>
  509.                            
  510.                        </div>
  511.                    
  512.                        <div class="mega-menu-child-item">
  513.                            <a href="/Current-Student/CA-Diary/CA-Diary-Flexible-Route-FAQs">CA Diary for Flexible Route FAQs</a>
  514.                            
  515.                        </div>
  516.                    </div>
  517.                        </li>
  518.                    
  519.                        <li>
  520.                            <a href="/Current-Student/Admissions-to-Membership">Admission to membership</a>
  521.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl00_ctl07_childNodesContainer">
  522.                        <div class="mega-menu-child-item">
  523.                            <a href="/Current-Student/Admissions-to-Membership/Reciprocal-membership">Joining as a reciprocal member</a>
  524.                            
  525.                        </div>
  526.                    
  527.                        <div class="mega-menu-child-item">
  528.                            <a href="/Current-Student/Admissions-to-Membership/Conferring-dates">Admission to Membership Ceremonies</a>
  529.                            
  530.                        </div>
  531.                    
  532.                        <div class="mega-menu-child-item">
  533.                            <a href="/Current-Student/Admissions-to-Membership/Admissions-FAQs">Admissions FAQs</a>
  534.                            
  535.                        </div>
  536.                    </div>
  537.                        </li>
  538.                    
  539.                        <li>
  540.                            <a href="/Current-Student/Support-Services">Support & services</a>
  541.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl00_ctl08_childNodesContainer">
  542.                        <div class="mega-menu-child-item">
  543.                            <a href="/Current-Student/Support-Services/recruitment-to-and-transferring-of-training-contracts">Recruitment to and transferring of training contracts</a>
  544.                            
  545.                        </div>
  546.                    
  547.                        <div class="mega-menu-child-item">
  548.                            <a href="/Current-Student/Support-Services/CASSI">CASSI</a>
  549.                            
  550.                        </div>
  551.                    
  552.                        <div class="mega-menu-child-item">
  553.                            <a href="/Current-Student/Support-Services/student-supports-and-wellbeing">Student supports and wellbeing</a>
  554.                            
  555.                        </div>
  556.                    
  557.                        <div class="mega-menu-child-item">
  558.                            <a href="/Current-Student/Support-Services/audit-qualification">Audit qualification</a>
  559.                            
  560.                        </div>
  561.                    
  562.                        <div class="mega-menu-child-item">
  563.                            <a href="/Current-Student/Support-Services/diversity-and-inclusion-committee">Diversity and Inclusion Committee</a>
  564.                            
  565.                        </div>
  566.                    </div>
  567.                        </li>
  568.                    
  569.                                    </ul>
  570.                                  </li>
  571.                                  <li class="mainMegaMenuLastElement">
  572.                                       <div class="mega-image-content style-1">
  573.                                          <div class="mega-image-title">
  574.                                              <div class="megatitle">Students</div>
  575.                                          </div>
  576.                                          <div class="mega-image-message">
  577.                                              <p>View all the services available for students of the Institute</p>
  578.                                          </div>
  579.                                        <div class="mega-image-actions">
  580.                                            <a href='/Current-Student' class="btn-readMore">Read More</a>
  581.                                        </div>
  582.                                      </div>
  583.  
  584.                                  </li>
  585.                                </ul>
  586.                            
  587.                        </li>
  588.                    
  589.                        <li class="has-drop" >
  590.                            <a href="Prospective-Students">
  591.                                Becoming a student
  592.                            </a>
  593.                            
  594.                                <ul class="level-0 mega" >
  595.                                  <li class="mainMegaMenuContainer">
  596.                                    <ul>
  597.                                        
  598.                        <li>
  599.                            <a href="/Prospective-Students/About-Chartered-Accountancy">About Chartered Accountancy</a>
  600.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl01_ctl03_childNodesContainer">
  601.                        <div class="mega-menu-child-item">
  602.                            <a href="/Prospective-Students/About-Chartered-Accountancy/The-Chartered-difference">The Chartered difference</a>
  603.                            
  604.                        </div>
  605.                    
  606.                        <div class="mega-menu-child-item">
  607.                            <a href="/Prospective-Students/About-Chartered-Accountancy/Student-Benefits">Student benefits</a>
  608.                            
  609.                        </div>
  610.                    
  611.                        <div class="mega-menu-child-item">
  612.                            <a href="/Prospective-Students/About-Chartered-Accountancy/Nothern-Ireland">Study in Northern Ireland</a>
  613.                            
  614.                        </div>
  615.                    
  616.                        <div class="mega-menu-child-item">
  617.                            <a href="/Prospective-Students/About-Chartered-Accountancy/Events">Events</a>
  618.                            
  619.                        </div>
  620.                    
  621.                        <div class="mega-menu-child-item">
  622.                            <a href="/Prospective-Students/About-Chartered-Accountancy/past-students">Hear from past students</a>
  623.                            
  624.                        </div>
  625.                    
  626.                        <div class="mega-menu-child-item">
  627.                            <a href="/Prospective-Students/About-Chartered-Accountancy/become-a-chartered-accountant-podcast-series">Become a Chartered Accountant podcast series</a>
  628.                            
  629.                        </div>
  630.                    </div>
  631.                        </li>
  632.                    
  633.                        <li>
  634.                            <a href="/Prospective-Students/Entry-Routes">Entry routes</a>
  635.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl01_ctl04_childNodesContainer">
  636.                        <div class="mega-menu-child-item">
  637.                            <a href="/Prospective-Students/Entry-Routes/College">College</a>
  638.                            
  639.                        </div>
  640.                    
  641.                        <div class="mega-menu-child-item">
  642.                            <a href="/Prospective-Students/Entry-Routes/Working">Working</a>
  643.                            
  644.                        </div>
  645.                    
  646.                        <div class="mega-menu-child-item">
  647.                            <a href="/Prospective-Students/Entry-Routes/ATI-Graduates-Route">Accounting Technicians</a>
  648.                            
  649.                        </div>
  650.                    
  651.                        <div class="mega-menu-child-item">
  652.                            <a href="/Prospective-Students/Entry-Routes/School-Leavers-Route">School leavers</a>
  653.                            
  654.                        </div>
  655.                    
  656.                        <div class="mega-menu-child-item">
  657.                            <a href="/Prospective-Students/Entry-Routes/Member-of-another-body">Member of another body</a>
  658.                            
  659.                        </div>
  660.                    
  661.                        <div class="mega-menu-child-item">
  662.                            <a href="/Prospective-Students/Entry-Routes/cpa-student">CPA student</a>
  663.                            
  664.                        </div>
  665.                    
  666.                        <div class="mega-menu-child-item">
  667.                            <a href="/Prospective-Students/Entry-Routes/International-student">International student</a>
  668.                            
  669.                        </div>
  670.                    
  671.                        <div class="mega-menu-child-item">
  672.                            <a href="/Prospective-Students/Entry-Routes/Flexible-Route">Flexible Route</a>
  673.                            
  674.                        </div>
  675.                    
  676.                        <div class="mega-menu-child-item">
  677.                            <a href="/Prospective-Students/Entry-Routes/Training-Contract">Training Contract</a>
  678.                            
  679.                        </div>
  680.                    </div>
  681.                        </li>
  682.                    
  683.                        <li>
  684.                            <a href="/Prospective-Students/Course-description">Course description</a>
  685.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl01_ctl05_childNodesContainer">
  686.                        <div class="mega-menu-child-item">
  687.                            <a href="/Prospective-Students/Course-description/Overview-CA-Proficiency-1">CAP1</a>
  688.                            
  689.                        </div>
  690.                    
  691.                        <div class="mega-menu-child-item">
  692.                            <a href="/Prospective-Students/Course-description/Overview-CA-Proficiency-2">CAP2</a>
  693.                            
  694.                        </div>
  695.                    
  696.                        <div class="mega-menu-child-item">
  697.                            <a href="/Prospective-Students/Course-description/Overview-FAE">FAE</a>
  698.                            
  699.                        </div>
  700.                    
  701.                        <div class="mega-menu-child-item">
  702.                            <a href="/Prospective-Students/Course-description/our-Education-Offering">Our education offering</a>
  703.                            
  704.                        </div>
  705.                    </div>
  706.                        </li>
  707.                    
  708.                        <li>
  709.                            <a href="/Prospective-Students/Apply-and-Join">Apply</a>
  710.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl01_ctl06_childNodesContainer">
  711.                        <div class="mega-menu-child-item">
  712.                            <a href="/Prospective-Students/Apply-and-Join/How-to-join">How to apply</a>
  713.                            
  714.                        </div>
  715.                    
  716.                        <div class="mega-menu-child-item">
  717.                            <a href="/Prospective-Students/Apply-and-Join/Exemptions">Exemptions guide</a>
  718.                            
  719.                        </div>
  720.                    
  721.                        <div class="mega-menu-child-item">
  722.                            <a href="/Prospective-Students/Apply-and-Join/Fees-payment-options">Fees & payment options</a>
  723.                            
  724.                        </div>
  725.                    
  726.                        <div class="mega-menu-child-item">
  727.                            <a href="/Prospective-Students/Apply-and-Join/external-candidate">External students</a>
  728.                            
  729.                        </div>
  730.                    </div>
  731.                        </li>
  732.                    
  733.                        <li>
  734.                            <a href="/Prospective-Students/Vacancies">Training vacancies</a>
  735.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl01_ctl07_childNodesContainer">
  736.                        <div class="mega-menu-child-item">
  737.                            <a href="/Prospective-Students/Vacancies/Search">Training vacancies search</a>
  738.                            
  739.                        </div>
  740.                    
  741.                        <div class="mega-menu-child-item">
  742.                            <a href="/Prospective-Students/Vacancies/Training-Firms-List">Training firms list </a>
  743.                            
  744.                        </div>
  745.                    
  746.                        <div class="mega-menu-child-item">
  747.                            <a href="/Prospective-Students/Vacancies/Top-Training-Firms">Large training firms</a>
  748.                            
  749.                        </div>
  750.                    
  751.                        <div class="mega-menu-child-item">
  752.                            <a href="/Prospective-Students/Vacancies/Milkround">Milkround</a>
  753.                            
  754.                        </div>
  755.                    
  756.                        <div class="mega-menu-child-item">
  757.                            <a href="/Prospective-Students/Vacancies/recruitment-to-and-transferring-of-training-contract">Recruitment to and transferring of training contract</a>
  758.                            
  759.                        </div>
  760.                    </div>
  761.                        </li>
  762.                    
  763.                        <li>
  764.                            <a href="/Prospective-Students/Support-Services">Support & services</a>
  765.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl01_ctl08_childNodesContainer">
  766.                        <div class="mega-menu-child-item">
  767.                            <a href="/Prospective-Students/Support-Services/FAQs">Becoming a student FAQs</a>
  768.                            
  769.                        </div>
  770.                    
  771.                        <div class="mega-menu-child-item">
  772.                            <a href="/Prospective-Students/Support-Services/school-bootcamp">School Bootcamp</a>
  773.                            
  774.                        </div>
  775.                    
  776.                        <div class="mega-menu-child-item">
  777.                            <a href="/Prospective-Students/Support-Services/Register-for-a-School-Visit">Register for a school visit</a>
  778.                            
  779.                        </div>
  780.                    
  781.                        <div class="mega-menu-child-item">
  782.                            <a href="/Prospective-Students/Support-Services/CharteredConnect-open">Third Level Hub</a>
  783.                            
  784.                        </div>
  785.                    
  786.                        <div class="mega-menu-child-item">
  787.                            <a href="/Prospective-Students/Support-Services/who-to-contact-for-employers">Who to contact for employers</a>
  788.                            
  789.                        </div>
  790.                    </div>
  791.                        </li>
  792.                    
  793.                                    </ul>
  794.                                  </li>
  795.                                  <li class="mainMegaMenuLastElement">
  796.                                       <div class="mega-image-content style-1">
  797.                                          <div class="mega-image-title">
  798.                                              <div class="megatitle">Becoming a </br> student</div>
  799.                                          </div>
  800.                                          <div class="mega-image-message">
  801.                                              <p>Study with us</p>
  802.                                          </div>
  803.                                        <div class="mega-image-actions">
  804.                                            <a href='/become-a-chartered-accountant' class="btn-readMore">Read More</a>
  805.                                        </div>
  806.                                      </div>
  807.  
  808.                                  </li>
  809.                                </ul>
  810.                            
  811.                        </li>
  812.                    
  813.                        <li class="has-drop" >
  814.                            <a href="Members">
  815.                                Members
  816.                            </a>
  817.                            
  818.                                <ul class="level-0 mega" >
  819.                                  <li class="mainMegaMenuContainer">
  820.                                    <ul>
  821.                                        
  822.                        <li>
  823.                            <a href="/Members/members-hub">Members Hub</a>
  824.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl03_childNodesContainer">
  825.                        <div class="mega-menu-child-item">
  826.                            <a href="/Members/members-hub/My-account">My account                                     <i class="fa fa-lock" aria-hidden="true"></i></a>
  827.                            
  828.                        </div>
  829.                    
  830.                        <div class="mega-menu-child-item">
  831.                            <a href="/Members/members-hub/member-subscriptions">Member subscriptions</a>
  832.                            
  833.                        </div>
  834.                    
  835.                        <div class="mega-menu-child-item">
  836.                            <a href="/Members/members-hub/newly-admitted-members">Newly admitted members</a>
  837.                            
  838.                        </div>
  839.                    
  840.                        <div class="mega-menu-child-item">
  841.                            <a href="/Members/members-hub/annual-returns">Annual returns</a>
  842.                            
  843.                        </div>
  844.                    
  845.                        <div class="mega-menu-child-item">
  846.                            <a href="/Members/members-hub/Applicationforms">Application forms</a>
  847.                            
  848.                        </div>
  849.                    
  850.                        <div class="mega-menu-child-item">
  851.                            <a href="/Members/members-hub/CPD-Events">CPD/events</a>
  852.                            
  853.                        </div>
  854.                    
  855.                        <div class="mega-menu-child-item">
  856.                            <a href="/Members/members-hub/Member-Services-A-Z">Member services A-Z</a>
  857.                            
  858.                        </div>
  859.                    
  860.                        <div class="mega-menu-child-item">
  861.                            <a href="/Members/members-hub/All-District-Societies">District societies</a>
  862.                            
  863.                        </div>
  864.                    
  865.                        <div class="mega-menu-child-item">
  866.                            <a href="/Members/members-hub/Professional-Standards">Professional Standards</a>
  867.                            
  868.                        </div>
  869.                    
  870.                        <div class="mega-menu-child-item">
  871.                            <a href="/Members/members-hub/ACA-Professionals">ACA Professionals</a>
  872.                            
  873.                        </div>
  874.                    
  875.                        <div class="mega-menu-child-item">
  876.                            <a href="/Members/members-hub/Careers-Advisory">Careers development</a>
  877.                            
  878.                        </div>
  879.                    
  880.                        <div class="mega-menu-child-item">
  881.                            <a href="/Members/members-hub/recruitment-service">Recruitment service</a>
  882.                            
  883.                        </div>
  884.                    
  885.                        <div class="mega-menu-child-item">
  886.                            <a href="/Members/members-hub/diversity-and-inclusion-committee">Diversity and Inclusion Committee</a>
  887.                            
  888.                        </div>
  889.                    </div>
  890.                        </li>
  891.                    
  892.                        <li>
  893.                            <a href="/Members/members-in-practice">Members in practice</a>
  894.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl04_childNodesContainer">
  895.                        <div class="mega-menu-child-item">
  896.                            <a href="/Members/members-in-practice/Going-into-Practice">Going into practice</a>
  897.                            
  898.                        </div>
  899.                    
  900.                        <div class="mega-menu-child-item">
  901.                            <a href="/Members/members-in-practice/managing-your-practice-faqs">Managing your practice FAQs</a>
  902.                            
  903.                        </div>
  904.                    
  905.                        <div class="mega-menu-child-item">
  906.                            <a href="/Members/members-in-practice/practice-compliance-faqs">Practice compliance FAQs</a>
  907.                            
  908.                        </div>
  909.                    
  910.                        <div class="mega-menu-child-item">
  911.                            <a href="/Members/members-in-practice/toolkits-and-resources">Toolkits and resources</a>
  912.                            
  913.                        </div>
  914.                    
  915.                        <div class="mega-menu-child-item">
  916.                            <a href="/Members/members-in-practice/audit-faqs">Audit FAQs</a>
  917.                            
  918.                        </div>
  919.                    
  920.                        <div class="mega-menu-child-item">
  921.                            <a href="/Members/members-in-practice/practice-consulting-services">Practice Consulting services</a>
  922.                            
  923.                        </div>
  924.                    
  925.                        <div class="mega-menu-child-item">
  926.                            <a href="/Members/members-in-practice/news-webinars">Practice News/Practice Matters</a>
  927.                            
  928.                        </div>
  929.                    
  930.                        <div class="mega-menu-child-item">
  931.                            <a href="/Members/members-in-practice/practice-link">Practice Link</a>
  932.                            
  933.                        </div>
  934.                    </div>
  935.                        </li>
  936.                    
  937.                        <li>
  938.                            <a href="/Members/In-Business">In business</a>
  939.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl05_childNodesContainer">
  940.                        <div class="mega-menu-child-item">
  941.                            <a href="/Members/In-Business/Networking">Networking and special interest groups</a>
  942.                            
  943.                        </div>
  944.                    
  945.                        <div class="mega-menu-child-item">
  946.                            <a href="/Members/In-Business/News">Articles</a>
  947.                            
  948.                        </div>
  949.                    </div>
  950.                        </li>
  951.                    
  952.                        <li>
  953.                            <a href="/Members/Overseas-Members">Overseas members</a>
  954.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl06_childNodesContainer">
  955.                        <div class="mega-menu-child-item">
  956.                            <a href="/Members/Overseas-Members/home">Home</a>
  957.                            
  958.                        </div>
  959.                    
  960.                        <div class="mega-menu-child-item">
  961.                            <a href="/Members/Overseas-Members/Key-supports">Key supports</a>
  962.                            
  963.                        </div>
  964.                    
  965.                        <div class="mega-menu-child-item">
  966.                            <a href="/Members/Overseas-Members/tax-for-returning-irish-members">Tax for returning Irish members</a>
  967.                            
  968.                        </div>
  969.                    
  970.                        <div class="mega-menu-child-item">
  971.                            <a href="/Members/Overseas-Members/networks-and-people">Networks and people</a>
  972.                            
  973.                        </div>
  974.                    </div>
  975.                        </li>
  976.                    
  977.                        <li>
  978.                            <a href="/Members/Public-Sector">Public sector</a>
  979.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl07_childNodesContainer">
  980.                        <div class="mega-menu-child-item">
  981.                            <a href="/Members/Public-Sector/public-sector-presentations">Public sector presentations</a>
  982.                            
  983.                        </div>
  984.                    </div>
  985.                        </li>
  986.                    
  987.                        <li>
  988.                            <a href="/Members/member-benefits">Member benefits</a>
  989.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl08_childNodesContainer">
  990.                        <div class="mega-menu-child-item">
  991.                            <a href="/Members/member-benefits/member-benefits">Member benefits</a>
  992.                            
  993.                        </div>
  994.                    </div>
  995.                        </li>
  996.                    
  997.                        <li>
  998.                            <a href="/Members/Support-Services">Support & services</a>
  999.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl02_ctl09_childNodesContainer">
  1000.                        <div class="mega-menu-child-item">
  1001.                            <a href="/Members/Support-Services/Letters-of-Good-Standing-Form">Letters of good standing form</a>
  1002.                            
  1003.                        </div>
  1004.                    
  1005.                        <div class="mega-menu-child-item">
  1006.                            <a href="/Members/Support-Services/Chartered-FAQs">Member FAQs</a>
  1007.                            
  1008.                        </div>
  1009.                    
  1010.                        <div class="mega-menu-child-item">
  1011.                            <a href="/Members/Support-Services/AML">AML confidential disclosure form</a>
  1012.                            
  1013.                        </div>
  1014.                    
  1015.                        <div class="mega-menu-child-item">
  1016.                            <a href="/Members/Support-Services/chariot">Institute Technical content</a>
  1017.                            
  1018.                        </div>
  1019.                    
  1020.                        <div class="mega-menu-child-item">
  1021.                            <a href="/Members/Support-Services/taxsource" target="_blank">TaxSource Total</a>
  1022.                            
  1023.                        </div>
  1024.                    
  1025.                        <div class="mega-menu-child-item">
  1026.                            <a href="/Members/Support-Services/educational-requirements-audit-qualification">The Educational Requirements for the Audit Qualification</a>
  1027.                            
  1028.                        </div>
  1029.                    
  1030.                        <div class="mega-menu-child-item">
  1031.                            <a href="/Members/Support-Services/diaries">Pocket diaries</a>
  1032.                            
  1033.                        </div>
  1034.                    
  1035.                        <div class="mega-menu-child-item">
  1036.                            <a href="/Members/Support-Services/thrive-hub">Thrive Hub</a>
  1037.                            
  1038.                        </div>
  1039.                    </div>
  1040.                        </li>
  1041.                    
  1042.                                    </ul>
  1043.                                  </li>
  1044.                                  <li class="mainMegaMenuLastElement">
  1045.                                       <div class="mega-image-content style-1">
  1046.                                          <div class="mega-image-title">
  1047.                                              <div class="megatitle">Members</div>
  1048.                                          </div>
  1049.                                          <div class="mega-image-message">
  1050.                                              <p>View member services</p>
  1051.                                          </div>
  1052.                                        <div class="mega-image-actions">
  1053.                                            <a href='/Members' class="btn-readMore">Read More</a>
  1054.                                        </div>
  1055.                                      </div>
  1056.  
  1057.                                  </li>
  1058.                                </ul>
  1059.                            
  1060.                        </li>
  1061.                    
  1062.                        <li class="has-drop" >
  1063.                            <a href="Employers">
  1064.                                Employers
  1065.                            </a>
  1066.                            
  1067.                                <ul class="level-0 mega" >
  1068.                                  <li class="mainMegaMenuContainer">
  1069.                                    <ul>
  1070.                                        
  1071.                        <li>
  1072.                            <a href="/Employers/Training-Firms">Training organisations</a>
  1073.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl03_ctl03_childNodesContainer">
  1074.                        <div class="mega-menu-child-item">
  1075.                            <a href="/Employers/Training-Firms/Authorise-to-train">Authorise to train</a>
  1076.                            
  1077.                        </div>
  1078.                    
  1079.                        <div class="mega-menu-child-item">
  1080.                            <a href="/Employers/Training-Firms/Training-in-business">Training in business</a>
  1081.                            
  1082.                        </div>
  1083.                    
  1084.                        <div class="mega-menu-child-item">
  1085.                            <a href="/Employers/Training-Firms/manage-my-students">Manage my students</a>
  1086.                            
  1087.                        </div>
  1088.                    
  1089.                        <div class="mega-menu-child-item">
  1090.                            <a href="/Employers/Training-Firms/incentive-scheme">Incentive Scheme</a>
  1091.                            
  1092.                        </div>
  1093.                    
  1094.                        <div class="mega-menu-child-item">
  1095.                            <a href="/Employers/Training-Firms/recruitment-to-and-transferring-of-training-contracts">Recruitment to and transferring of training contracts</a>
  1096.                            
  1097.                        </div>
  1098.                    
  1099.                        <div class="mega-menu-child-item">
  1100.                            <a href="/Employers/Training-Firms/securing-and-retaining-the-best-talent">Securing and retaining the best talent</a>
  1101.                            
  1102.                        </div>
  1103.                    
  1104.                        <div class="mega-menu-child-item">
  1105.                            <a href="/Employers/Training-Firms/tips-on-writing-a-job-specification">Tips on writing a job specification</a>
  1106.                            
  1107.                        </div>
  1108.                    </div>
  1109.                        </li>
  1110.                    
  1111.                        <li>
  1112.                            <a href="/Employers/Training">Training</a>
  1113.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl03_ctl04_childNodesContainer">
  1114.                        <div class="mega-menu-child-item">
  1115.                            <a href="/Employers/Training/In-House-Training">In-house training</a>
  1116.                            
  1117.                        </div>
  1118.                    
  1119.                        <div class="mega-menu-child-item">
  1120.                            <a href="/Employers/Training/Training-tickets">Training tickets</a>
  1121.                            
  1122.                        </div>
  1123.                    </div>
  1124.                        </li>
  1125.                    
  1126.                        <li>
  1127.                            <a href="/Employers/Recruitment-Services">Recruitment services</a>
  1128.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl03_ctl05_childNodesContainer">
  1129.                        <div class="mega-menu-child-item">
  1130.                            <a href="/Employers/Recruitment-Services/Hire-a-qualified-Chartered-Accountant">Hire a qualified Chartered Accountant</a>
  1131.                            
  1132.                        </div>
  1133.                    
  1134.                        <div class="mega-menu-child-item">
  1135.                            <a href="/Employers/Recruitment-Services/Hire-a-trainee-student">Hire a trainee student</a>
  1136.                            
  1137.                        </div>
  1138.                    </div>
  1139.                        </li>
  1140.                    
  1141.                        <li>
  1142.                            <a href="/Employers/Non-exec-directors-recruitment">Non executive directors recruitment service</a>
  1143.                            
  1144.                        </li>
  1145.                    
  1146.                        <li>
  1147.                            <a href="/Employers/Support-Services">Support & services</a>
  1148.                            <div id="baseTemplatePlaceholder_leftNavigationContentHolder_T4A303854008_ctl00_ctl00_ctl02_ctl03_ctl07_childNodesContainer">
  1149.                        <div class="mega-menu-child-item">
  1150.                            <a href="/Employers/Support-Services/Log-a-vacancy-hire-members">Hire members: log a job vacancy</a>
  1151.                            
  1152.                        </div>
  1153.                    
  1154.                        <div class="mega-menu-child-item">
  1155.                            <a href="/Employers/Support-Services/Firm-FAQs">Firm/employers FAQs</a>
  1156.                            
  1157.                        </div>
  1158.                    
  1159.                        <div class="mega-menu-child-item">
  1160.                            <a href="/Employers/Support-Services/Training-ticket-FAQs">Training ticket FAQs</a>
  1161.                            
  1162.                        </div>
  1163.                    
  1164.                        <div class="mega-menu-child-item">
  1165.                            <a href="/Employers/Support-Services/Authorisations">Authorisations</a>
  1166.                            
  1167.                        </div>
  1168.                    
  1169.                        <div class="mega-menu-child-item">
  1170.                            <a href="/Employers/Support-Services/hire-a-room">Hire a room</a>
  1171.                            
  1172.                        </div>
  1173.                    
  1174.                        <div class="mega-menu-child-item">
  1175.                            <a href="/Employers/Support-Services/who-to-contact-for-employers">Who to contact for employers</a>
  1176.                            
  1177.                        </div>
  1178.                    </div>
  1179.                        </li>
  1180.                    
  1181.                                    </ul>
  1182.                                  </li>
  1183.                                  <li class="mainMegaMenuLastElement">
  1184.                                       <div class="mega-image-content style-1">
  1185.                                          <div class="mega-image-title">
  1186.                                              <div class="megatitle">Employers</div>
  1187.                                          </div>
  1188.                                          <div class="mega-image-message">
  1189.                                              <p>Services to support your business</p>
  1190.                                          </div>
  1191.                                        <div class="mega-image-actions">
  1192.                                            <a href='/Employers' class="btn-readMore">Read More</a>
  1193.                                        </div>
  1194.                                      </div>
  1195.  
  1196.                                  </li>
  1197.                                </ul>
  1198.                            
  1199.                        </li>
  1200.                    
  1201.    </ul>
  1202. </div>
  1203.                      
  1204.  
  1205.  
  1206. <script type="text/javascript">
  1207.    (function ($) {
  1208.        var whetherToOpenOnClick = true;
  1209.  
  1210.        var kendoMenu = $('.sfNavHorizontalDropDown').not('.k-menu').kendoMenu({
  1211.            animation: false,
  1212.            openOnClick: whetherToOpenOnClick,
  1213.            open: function (e) {
  1214.                if (window.DataIntelligenceSubmitScript) {
  1215.                    var item = $(e.item);
  1216.  
  1217.                    DataIntelligenceSubmitScript._client.sentenceClient.writeSentence({
  1218.                        predicate: "Toggle navigation",
  1219.                        object: item.find("a:first").text(),
  1220.                        objectMetadata: [
  1221.                                                    {
  1222.                                                        'K': 'PageTitle',
  1223.                                                        'V': document.title
  1224.                                                    },
  1225.                                                    {
  1226.                                                        'K': 'PageUrl',
  1227.                                                        'V': location.href
  1228.                                                    }
  1229.                        ]
  1230.                    });
  1231.                }
  1232.            }
  1233.        }).data('kendoMenu');
  1234.  
  1235.        if (whetherToOpenOnClick && kendoMenu) {
  1236.            jQuery(kendoMenu.element).find("li:has(ul) > a").attr("href", "javascript:void(0)");
  1237.        }
  1238.    })(jQuery);
  1239. </script>
  1240.                                      
  1241.  
  1242.  
  1243.  
  1244.                                </div>
  1245.                            </div>
  1246.                        </div>
  1247.                        <div class="right-nav">
  1248.                            <div class="sf_colsOut sf_2cols_2_33 CustomClass">
  1249.                                <div class="sf_colsIn sf_2col_2in_33">
  1250.                                    
  1251. <div class="sf_cols">
  1252.    <div class="sf_colsOut sf_2cols_1_75">
  1253.        <div id="baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854056_Col00" class="sf_colsIn sf_2cols_1in_75">
  1254.  
  1255.  
  1256.  
  1257.  
  1258. <div class="sfNavWrp sfNavHorizontalWrp right-nav-menu  ASP.sfctrlpresentation_openaccessdataprovider_36a5014808b3649fa7d8ff000079c5aa_ascx">
  1259.          <a id="baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854059_ctl00_ctl00" class="sfNavToggle">&#9776;</a>
  1260.  
  1261.    <script type="text/javascript">
  1262.        (function ($) {
  1263.            $($get('baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854059_ctl00_ctl00')).click(function () {
  1264.                console.log("cliskd");
  1265.                $(this).closest(".sfNavWrp").find(".sfNavList").toggleClass("sfShown");
  1266.            });
  1267.        })(jQuery);
  1268. </script>
  1269.  
  1270.    
  1271.    
  1272.      
  1273.    
  1274.    
  1275.    <ul class="sfNavHorizontal sfNavList">
  1276.        
  1277.                        <li>
  1278.                            <div class="link-holder-table" >
  1279.                                <div class="link-holder">
  1280.                                    <a href="/Find-a-Firm">Find a firm</a>
  1281.                                </div>
  1282.                            </div>
  1283.                        </li>
  1284.                    
  1285.                        <li>
  1286.                            <div class="link-holder-table" >
  1287.                                <div class="link-holder">
  1288.                                    <a href="/Jobs">Jobs</a>
  1289.                                </div>
  1290.                            </div>
  1291.                        </li>
  1292.                    
  1293.    </ul>
  1294. </div>
  1295.  
  1296.  
  1297. <script type="text/javascript">
  1298.  
  1299.  
  1300.    jQuery(function () {
  1301.        jQuery(window).resize(function () {
  1302.            var windowWidth = jQuery(window).width();
  1303.  
  1304.            if (windowWidth <= 959) {
  1305.                jQuery(".district-nav ul.sfNavList li").css('width', '');
  1306.                return;
  1307.            }
  1308.  
  1309.            
  1310.  
  1311.            var totalLength = jQuery(".district-nav ul.sfNavList li a").text().length;
  1312.  
  1313.            var totalChars = jQuery(".district-nav ul.sfNavList li a").text().length;
  1314.            
  1315.  
  1316.            var totalItems = jQuery(".district-nav ul.sfNavList li").length;
  1317.  
  1318.            var totalWidth = jQuery(".district-nav ul.sfNavList").width();
  1319.  
  1320.            var elementWidth = totalWidth / (totalItems <= 0 ? 1 : totalItems);
  1321.  
  1322.            console.log(totalChars);
  1323.  
  1324.            if (totalChars >= 45) {
  1325.                jQuery(".district-nav ul.sfNavList li a").css({ 'padding': '8px' });
  1326.            } else {
  1327.                jQuery(".district-nav ul.sfNavList li a").css({ 'padding': '19px' });
  1328.            }
  1329.  
  1330.            
  1331.  
  1332.            jQuery(".district-nav ul.sfNavList li").css('width', elementWidth + 'px');
  1333.        });
  1334.        jQuery(window).resize();
  1335.    });
  1336. </script>
  1337.            
  1338.        </div>
  1339.    </div>
  1340.    <div class="sf_colsOut sf_2cols_2_25">
  1341.        <div id="baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854056_Col01" class="sf_colsIn sf_2cols_2in_25"><div id="baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854044_UpdatePanel1">
  1343.        <ul class="sfNavHorizontal sfNavList">
  1344.            <li class="loginli">
  1345.                <a id="PageLink" AutoPostBack="false" href="javascript:__doPostBack(&#39;ctl00$ctl00$baseTemplatePlaceholder$rightNavigationContentHolder$T4A303854044$PageLink&#39;,&#39;&#39;)">Login</a>
  1346.                
  1347.                 <script>
  1348.                 window.addEventListener('click', function (e) {
  1349.                     var dropdown = document.getElementById('dropdownList');
  1350.                     if (dropdown && !dropdown.contains(e.target)) {
  1351.                         document.getElementById('PageLink').click();
  1352.                     }
  1353.                 });
  1354.  
  1355.                 </script>
  1356.            </li>
  1357.        </ul>
  1358.    
  1359. </div>
  1360.  
  1361.  
  1362. <span id="baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854044_WebUserLogin"><span></span></span>
  1363. <span id="baseTemplatePlaceholder_rightNavigationContentHolder_T4A303854044_cntrlUser"></span>
  1364.  
  1365.            
  1366.        </div>
  1367.    </div>
  1368. </div>
  1369.                                </div>
  1370.                            </div>
  1371.                        </div>
  1372.                    </div>
  1373.                </div>
  1374.            </div>
  1375.            <div class="main-nav-wrapper">
  1376.                <div class="content">
  1377.                    <div class="sf_cols">
  1378.                        <div class="logo">
  1379.                            <div class="sf_colsOut sf_3cols_1_25 CustomClass">
  1380.                                <div class="sf_colsIn sf_3col_1in_25">
  1381.                                    <a href="/">
  1382.                                        <img id="baseTemplatePlaceholder_caiLogo" src="Images/CAITheme/institute_logo_new.png" /></a>
  1383.                                </div>
  1384.                            </div>
  1385.                        </div>
  1386.                        <div class="main-nav">
  1387.                            <div class="sf_colsOut sf_3cols_2_50 main-menu-nav">
  1388.                                <div class="sf_colsIn sf_3col_2in_50">
  1389.  
  1390.                                    
  1391.  
  1392.  
  1393.  
  1394.  
  1395.  
  1396. <div class="sfNavWrp sfNavHorizontalWrp main-navs  ASP.sfctrlpresentation_openaccessdataprovider_5bd7004808b3649fa7d8ff000079c5aa_ascx">
  1397.          <a id="baseTemplatePlaceholder_mainNavigationContentHolder_T4A303854010_ctl00_ctl00" class="sfNavToggle">&#9776;</a>
  1398.  
  1399.    <script type="text/javascript">
  1400.        (function ($) {
  1401.            $($get('baseTemplatePlaceholder_mainNavigationContentHolder_T4A303854010_ctl00_ctl00')).click(function () {
  1402.                console.log("cliskd");
  1403.                $(this).closest(".sfNavWrp").find(".sfNavList").toggleClass("sfShown");
  1404.            });
  1405.        })(jQuery);
  1406. </script>
  1407.  
  1408.    
  1409.    
  1410.      
  1411.    
  1412.    
  1413.    <ul class="sfNavHorizontal sfNavList">
  1414.        
  1415.                        <li>
  1416.                            <div class="link-holder-table">
  1417.                                <div class="link-holder">
  1418.                                    <a href="/" class="active">Home</a>                                  
  1419.                                </div>
  1420.                            </div>
  1421.                        </li>                                              
  1422.                    
  1423.                        <li>
  1424.                            <div class="link-holder-table" >
  1425.                                <div class="link-holder">
  1426.                                    <a href="/knowledge-centre">Knowledge centre</a>
  1427.                                </div>
  1428.                            </div>
  1429.                        </li>
  1430.                    
  1431.                        <li>
  1432.                            <div class="link-holder-table" >
  1433.                                <div class="link-holder">
  1434.                                    <a href="/professional-development">Professional development</a>
  1435.                                </div>
  1436.                            </div>
  1437.                        </li>
  1438.                    
  1439.                        <li>
  1440.                            <div class="link-holder-table" >
  1441.                                <div class="link-holder">
  1442.                                    <a href="/about-us">About us</a>
  1443.                                </div>
  1444.                            </div>
  1445.                        </li>
  1446.                    
  1447.                        <li>
  1448.                            <div class="link-holder-table" >
  1449.                                <div class="link-holder">
  1450.                                    <a href="/shop">Shop</a>
  1451.                                </div>
  1452.                            </div>
  1453.                        </li>
  1454.                    
  1455.                        <li>
  1456.                            <div class="link-holder-table" >
  1457.                                <div class="link-holder">
  1458.                                    <a href="/News">News</a>
  1459.                                </div>
  1460.                            </div>
  1461.                        </li>
  1462.                    
  1463.    </ul>
  1464. </div>
  1465.  
  1466.  
  1467. <script type="text/javascript">
  1468.  
  1469.  
  1470.    jQuery(function () {
  1471.        jQuery(window).resize(function () {
  1472.            var windowWidth = jQuery(window).width();
  1473.  
  1474.            if (windowWidth <= 959) {
  1475.                jQuery(".district-nav ul.sfNavList li").css('width', '');
  1476.                return;
  1477.            }
  1478.  
  1479.            
  1480.  
  1481.            var totalLength = jQuery(".district-nav ul.sfNavList li a").text().length;
  1482.  
  1483.            var totalChars = jQuery(".district-nav ul.sfNavList li a").text().length;
  1484.            
  1485.  
  1486.            var totalItems = jQuery(".district-nav ul.sfNavList li").length;
  1487.  
  1488.            var totalWidth = jQuery(".district-nav ul.sfNavList").width();
  1489.  
  1490.            var elementWidth = totalWidth / (totalItems <= 0 ? 1 : totalItems);
  1491.  
  1492.            console.log(totalChars);
  1493.  
  1494.            if (totalChars >= 45) {
  1495.                jQuery(".district-nav ul.sfNavList li a").css({ 'padding': '8px' });
  1496.            } else {
  1497.                jQuery(".district-nav ul.sfNavList li a").css({ 'padding': '19px' });
  1498.            }
  1499.  
  1500.            
  1501.  
  1502.            jQuery(".district-nav ul.sfNavList li").css('width', elementWidth + 'px');
  1503.        });
  1504.        jQuery(window).resize();
  1505.    });
  1506. </script>
  1507.                                </div>
  1508.                            </div>
  1509.                        </div>
  1510.                        <div class="nav-utils">
  1511.                            <div class="sf_colsOut sf_3cols_3_25 CustomClass">
  1512.                                <div class="sf_colsIn sf_3col_3in_25">
  1513.                                    <div class="sf_cols">
  1514.                                        <div class="utils">
  1515.                                            <div class="sf_colsOut sf_2cols_1_50 CustomClass">
  1516.                                                <div class="sf_colsIn sf_2col_1in_50">
  1517.                                                    
  1518. <span id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046">
  1519.  
  1520.  
  1521. <div class="sf_cols">
  1522.    <div class="sf_colsOut sf_1cols_1_100">
  1523.        <div class="sf_colsIn sf_1cols_1in_100">
  1524.            <div class="search-widget">
  1525.                <a href="UserControls/SoftwareDesign_Aptify/LayoutWidgets/SearchWidget/#" id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_searchBarIcon" role="img" tabindex="0" aria-labelledby="search-desc">
  1526.                    <span id="search-desc" for="searchBarIcon" aria-label="Show search textbox">
  1527.                        <i id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_searchIcon" class="fa fa-search"></i>
  1528.                    </span>
  1529.                </a>
  1530.                <div id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_headerSearchInput" class="search-wrapper">
  1531.                    <input name="ctl00$ctl00$baseTemplatePlaceholder$Contentplaceholder1$T4A303854046$ctl00$ctl00$txtSearchBox" type="text" id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_txtSearchBox" placeholder="Search..." class="search-box" aria-label="Search textbox" />
  1532.                    <input name="ctl00$ctl00$baseTemplatePlaceholder$Contentplaceholder1$T4A303854046$ctl00$ctl00$UrlHolder" type="hidden" id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_UrlHolder" value="/search-landing" />
  1533.                    <a href="UserControls/SoftwareDesign_Aptify/LayoutWidgets/SearchWidget/#" id="baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_searchButton" class="btn btn-search" aria-label="Search button">Search</a>
  1534.                </div>
  1535.            </div>
  1536.        </div>
  1537.    </div>
  1538. </div>
  1539.  
  1540.  
  1541.  
  1542. <script type="text/javascript">
  1543.  
  1544.    Sys.Application.add_load(function () {
  1545.        $(function () {
  1546.  
  1547.            var width = $(window).width();
  1548.  
  1549.            $.fn.swap = function (b) {
  1550.                b = jQuery(b)[0];
  1551.                var a = this[0];
  1552.                var t = a.parentNode.insertBefore(document.createTextNode(''), a);
  1553.                b.parentNode.insertBefore(a, b);
  1554.                t.parentNode.insertBefore(b, t);
  1555.                t.parentNode.removeChild(t);
  1556.                return this;
  1557.            };
  1558.  
  1559.            var resizeFn = function () {
  1560.                // < 1024: jobs & find a firm to main
  1561.                if ($(window).width() <= 1100) {
  1562.                    var listItems = $(".right-nav-menu ul > li");
  1563.                    if (listItems.length === 2) {
  1564.                        var lastItems = listItems.slice(listItems.length - 2);
  1565.                        lastItems.appendTo(".main-menu-nav ul:first");
  1566.                        $('.nav-utils').swap('.main-nav');
  1567.                        if ($('.district-nav').length && $('.sfBreadcrumbWrp').length) {
  1568.                            $('.sfBreadcrumbWrp').swap('.district-nav');
  1569.                        }
  1570.                    }
  1571.                }
  1572.  
  1573.                // <= 600: all left to main
  1574.                if ($(window).width() <= 610) {
  1575.                    $(".left-nav div > ul > li.k-item.has-drop").prependTo(".main-menu-nav ul:first");
  1576.                }
  1577.                // > 600: left items to main
  1578.                if ($(window).width() > 610) {
  1579.                    $(".main-menu-nav div > ul:first-of-type > li.k-item.has-drop").appendTo(".left-nav ul.k-menu");
  1580.                }
  1581.  
  1582.                // >= 1024: jobs & find a firm to right
  1583.                if ($(window).width() > 1100) {
  1584.                    var listItems = $(".main-menu-nav ul > li");
  1585.                    if (listItems.length > 6 && $(".right-nav-menu ul").children().length == 0) {
  1586.                        var lastItems = listItems.slice(listItems.length - 2);
  1587.                        lastItems.appendTo(".right-nav-menu ul:last");
  1588.  
  1589.                        $('.main-nav').swap('.nav-utils');
  1590.  
  1591.                        if ($('.district-nav').length && $('.sfBreadcrumbWrp').length) {
  1592.                            $('.district-nav').swap('.sfBreadcrumbWrp');
  1593.                        }
  1594.                    }
  1595.                }
  1596.            };
  1597.  
  1598.            resizeFn();
  1599.  
  1600.            $(window).resize(function () {
  1601.                resizeFn();
  1602.            });
  1603.  
  1604.        }());
  1605.  
  1606.        $(function ($) {
  1607.            $('.aptify-category-side-nav .rmText + .rmSlide').each(function () {
  1608.                $(this).prev().append('<span class="toggleBtn"></span>');
  1609.            });
  1610.  
  1611.            $('.aptify-category-side-nav .toggleBtn').click(function () {
  1612.                $(this).parent().parent().find('ul.rmGroup').toggleClass("showChildren");
  1613.                $(this).toggleClass("open");
  1614.            });
  1615.  
  1616.            $(window).resize(function () {
  1617.                if ($('#Products').length > 0) {
  1618.                    var height = $('.featured-products-slider').height();
  1619.                    $('#Products').css('height', height + 40);
  1620.                }
  1621.            });
  1622.  
  1623.  
  1624.            if ($('.cai-form').children().hasClass('active') && $('.cai-form').children().hasClass('expand')) {
  1625.  
  1626.                var $active = $('.active').prev();
  1627.                $($active).toggleClass('clicked');
  1628.            }
  1629.            $('a.expand').on('click', function () {
  1630.                $('h2.expand').addClass('clicked');
  1631.            });
  1632.  
  1633.  
  1634.            $('.expand').on('click', function () {
  1635.                $(this).toggleClass('clicked');
  1636.            });
  1637.            $('.form-title input[type="image"]').hide();
  1638.            $('#divCollapsebtn img').hide();
  1639.  
  1640.            $('.InsertUnorderedList').on('click', function () {
  1641.                $('.reContentCell ul li').addClass('un-list');
  1642.            });
  1643.            $('.InsertOrderedList').on('click', function () {
  1644.            });
  1645.  
  1646.        });
  1647.    });
  1648. </script>
  1649.  
  1650. <script type="text/javascript">
  1651.    jQuery(document).ready(function () {
  1652.  
  1653.        jQuery("#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_txtSearchBox").keypress(function (e) {
  1654.            if (e.which == 13) {
  1655.                var query = jQuery('#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_headerSearchInput input[name]').val();
  1656.                var url = jQuery('#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_headerSearchInput input[type=hidden]').val();
  1657.                submitSearchForm(query, url);
  1658.                return false;
  1659.            }
  1660.        });
  1661.  
  1662.        jQuery("#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_searchBarIcon").click(function () {
  1663.            jQuery("#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_headerSearchInput").toggleClass("display");
  1664.            jQuery("#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_searchIcon").toggleClass("active");
  1665.            return false;
  1666.        });
  1667.  
  1668.        jQuery("#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_searchButton").click(function () {
  1669.            var query = jQuery('#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_headerSearchInput input[name]').val();
  1670.            var url = jQuery('#baseTemplatePlaceholder_Contentplaceholder1_T4A303854046_ctl00_ctl00_headerSearchInput input[type=hidden]').val();
  1671.            submitSearchForm(query, url);
  1672.            return false;
  1673.        });
  1674.  
  1675.    });
  1676.  
  1677.    function submitSearchForm(query, url) {
  1678.        var form = document.createElement("form");
  1679.        var queryElement = document.createElement("input");
  1680.  
  1681.        var hiddenElement1 = document.createElement("input");
  1682.        var hiddenElement2 = document.createElement("input");
  1683.  
  1684.        form.method = "GET";
  1685.        form.action = url;
  1686.  
  1687.        query = encodeURI(query);
  1688.        queryElement.value = query.trim();
  1689.        queryElement.name = "searchQuery";
  1690.        form.appendChild(queryElement);
  1691.  
  1692.        hiddenElement1.name = "indexCatalogue";
  1693.        hiddenElement1.value = "_all";
  1694.        form.appendChild(hiddenElement1);
  1695.  
  1696. //        hiddenElement2.name = "wordsMode";
  1697. //        hiddenElement2.value = "0";
  1698. //       form.appendChild(hiddenElement2);
  1699.  
  1700.  
  1701.        document.body.appendChild(form);
  1702.  
  1703.        form.submit();
  1704.    }
  1705.  
  1706.  
  1707. </script>
  1708. </span>
  1709.                                                </div>
  1710.                                            </div>
  1711.                                            <div class="sf_colsOut sf_2cols_2_50 CustomClass">
  1712.                                                <div class="sf_colsIn sf_2col_2in_50">
  1713.                                                    
  1714. <span id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048"><div class="sf_cols">
  1715.    <div class="sf_colsOut sf_1cols_1_100">
  1716.        <div class="sf_colsIn sf_1cols_1in_100">
  1717.            <div class="cart-link-widget">
  1718.                <a id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048_ctl00_ctl00_PageLink" href="/productcatalog/viewcart.aspx">
  1719.                    <i class="fa fa-shopping-cart" id="search-icon"></i>
  1720.                    <div class="counter" style="display:none;"></div>
  1721.                </a>
  1722.            </div>
  1723.        </div>
  1724.    </div>
  1725. </div>
  1726.  
  1728.  
  1729. <div>
  1730. <table id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048_ctl00_ctl00_ItemsInCart1_tblItemcount" border="0" width="100%" class="cartButtonHolder">
  1731. <tr align="right">
  1732. <td>
  1733.        <span id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048_ctl00_ctl00_ItemsInCart1_lblViewcart" class="HeaderFontStyle2">View Cart</span>
  1734.        <img src="Images/cart-icon.png" id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048_ctl00_ctl00_ItemsInCart1_imgCart" />
  1735.        
  1736.        <span id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048_ctl00_ctl00_ItemsInCart1_lblItemsInCart" class="HeaderFontStyle1"><a href=/ProductCatalog/ViewCart.aspx style ='color:#e0800c'> 0 Item</span>
  1737.        
  1738.        </td>
  1739. </tr>
  1740. </table>
  1741.  
  1742.  
  1743. <span id="baseTemplatePlaceholder_Contentplaceholder2_T4A303854048_ctl00_ctl00_ItemsInCart1_ShoppingCart1"></span>
  1744. </div>
  1745.  
  1746. <script type="text/javascript">
  1747.    jQuery(function ($) {
  1748.        $('.cartButtonHolder').hide();
  1749.        var text = $('.cartButtonHolder .HeaderFontStyle1 a').text().trim();
  1750.        start = text.indexOf('Item');
  1751.        var amount = text.substring(0, start-1);
  1752.        $('.cart-link-widget .counter').text(amount);
  1753.  
  1754.        if (amount !== "0") {
  1755.            $('.cart-link-widget .counter').show();
  1756.        }
  1757.    });
  1758. </script></span>
  1759.                                                </div>
  1760.                                            </div>
  1761.                                        </div>
  1762.                                    </div>
  1763.                                </div>
  1764.                            </div>
  1765.                        </div>
  1766.                    </div>
  1767.                </div>
  1768.            </div>
  1769.        </div>
  1770.        <div class="main-wrapper">
  1771.            
  1772. <div class="sf_cols">
  1773.    <div class="sf_colsOut sf_1cols_1_100 full_width_bg_2">
  1774.        <div id="baseTemplatePlaceholder_content_C015_Col00" class="sf_colsIn sf_1cols_1in_100"><span id="baseTemplatePlaceholder_content_C093">
  1775.  
  1776. <div class="main-slider">
  1777.    <ul id="baseTemplatePlaceholder_content_C093_ctl00_ctl00_bxslider" class="bxslider">
  1778.  
  1779.        
  1780.                <li class="slide">
  1781.                    <div class="main-caption">
  1782.                        <div class="main-caption-inner">
  1783.                            <h1>Become a Chartered Accountant</h1>
  1784.                            <div class="sub-caption">
  1785.                                <h4>Your ambition. Our qualification.</h4>
  1786.                            </div>
  1787.                        </div>
  1788.                        <div class="btn-actions style-1">
  1789.                            <a href="https://www.charteredaccountants.ie/become-a-chartered-accountant" class=" btn-readMore">Read More</a>
  1790.                        </div>
  1791.                    </div>
  1792.  
  1793.                    <img src='https://www.charteredaccountants.ie/sf_images/default-source/comms-images/web/home-slider-images/become-a-chartered-accountantc5dcf34908b3649fa7d8ff000079c5aa.jpg?Status=Master&sfvrsn=326f977c_4' alt="Alternate Text" />
  1794.                </li>
  1795.  
  1796.            
  1797.                <li class="slide">
  1798.                    <div class="main-caption">
  1799.                        <div class="main-caption-inner">
  1800.                            <h1>Summer Mini Blitz</h1>
  1801.                            <div class="sub-caption">
  1802.                                <h4>26 June</h4>
  1803.                            </div>
  1804.                        </div>
  1805.                        <div class="btn-actions style-1">
  1806.                            <a href="https://www.charteredaccountants.ie/Meetings/Meeting.aspx?ID=54247" class=" btn-readMore">Read More</a>
  1807.                        </div>
  1808.                    </div>
  1809.  
  1810.                    <img src='https://www.charteredaccountants.ie/sf_images/default-source/comms-images/web/home-slider-images/summer-mini-blitz.jpg?Status=Master&sfvrsn=69dd977c_6' alt="Alternate Text" />
  1811.                </li>
  1812.  
  1813.            
  1814.                <li class="slide">
  1815.                    <div class="main-caption">
  1816.                        <div class="main-caption-inner">
  1817.                            <h1>Strategy27</h1>
  1818.                            <div class="sub-caption">
  1819.                                <h4>Trusted business leadership</h4>
  1820.                            </div>
  1821.                        </div>
  1822.                        <div class="btn-actions style-1">
  1823.                            <a href="https://www.charteredaccountants.ie/docs/default-source/comms/strategy27-chartered-accountants-ireland.pdf?sfvrsn=f247967c_2" class=" btn-readMore">Read More</a>
  1824.                        </div>
  1825.                    </div>
  1826.  
  1827.                    <img src='https://www.charteredaccountants.ie/sf_images/default-source/comms-images/web/home-slider-images/web-banner-1.jpg?Status=Master&sfvrsn=dddb977c_12' alt="Alternate Text" />
  1828.                </li>
  1829.  
  1830.            
  1831.                <li class="slide">
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  1947.            </div>
  1948.             <div class="cta-title">
  1949.                <h2>
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  1986.                <h2>
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  1992.                <h2>
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  1997.                    <span id="baseTemplatePlaceholder_content_C030_ctl00_ctl00_MessageLabel">Ireland’s leading internationally recognised business qualification. We have flexible education routes designed for people with busy lives. </span>
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  2007. </span>
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  2013.            </div>
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  2116.        
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  2122.                    <div class="latest-news-single-block">
  2123.                      <div class="cta-image sd-cta-image" style="background-image: url(https://www.charteredaccountants.ie/sf_images/default-source/accountancy-ireland/related-images/liberation-day-min.jpg?sfvrsn=5ac6967c_0);">
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  2126.                        <div class="cta-content">
  2127.                            <div class="cta-title">
  2128.                                <h2>
  2129.                                    <a data-sf-field="Title" data-sf-ftype="ShortText" href="Accountancy-Ireland/Home/AI-Articles/counting-the-cost-of-trumps-liberation-day-tariffs">Counting the cost of Trump’s Liberation Day tariffs</a></h2>
  2130.  
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  2132.                            <div class="cta-message summary">
  2133.                                <p>
  2134.                                     <div class="sfnewsContent sfcontent" data-sf-field="Content" data-sf-ftype="LongText">
  2135.                                            John O'Loughlin examines the global trade crisis sparked by Trump&rsquo;s &ldquo;Liberation Day&rdquo; tariffs and their sweeping impact on EU exports and businesses
  2136. US President Donald Trump&rsquo;s &ldquo;Liberation Day&rdquo; announcement marked a significant and historic escalation of the US approach to international trade and tariffs.
  2137. Exports from the European Union (EU) to the US are now in scope of Trump&rsquo;s tariffs and some businesses will be significantly impacted by this latest round of measures.
  2138. Immediate changes and impact&nbsp;
  2139. On Wednesday 2 April, the Trump Administration announced wide-ranging &ldquo;reciprocal&rdquo; tariff measures. President Trump invoked his authority under the International Emergency Economic Powers Act of 1977 (IEEPA) to address the &ldquo;national emergency&rdquo; posed by the large and persistent trade deficit.
  2140. These measures, imposed on all global trading nations, apply a blanket additional tariff rate on all products imported into the US.
  2141. As expected, the measures were applied on a country-by-country basis with the following key markets impacted by the following additional tariffs:
  2142.  
  2143.    European Union: 20%
  2144.    United Kingdom: 10%
  2145.    China: 34%
  2146.    Japan: 24%
  2147.    Switzerland: 31%
  2148.    Brazil: 10%
  2149.    Australia: 10%
  2150.    India: 26%
  2151.    South Korea: 25%
  2152.  
  2153. In addition to the above, a further 60 or so countries will have reciprocal tariffs applied at half the rate they charge the US, according to the Trump administration. These measures are due to be implemented on 9 April.
  2154. Further to these specific tariffs, all other countries not listed will be subject to a baseline rate of 10 percent, which will be imposed from 5 April and will be in addition to the standard rate of duty (most-favoured nation rate).&nbsp;
  2155. The Executive Order imposing the &ldquo;reciprocal&rdquo; tariff rates have specifically excluded certain product categories which will not be subject to these new measures. These products include:
  2156.  
  2157.    Steel and aluminium articles already subject to additional tariff measures;&nbsp;
  2158.    Auto and auto parts already subject to tariff measures implemented on 3 April;
  2159.    Copper;
  2160.    Pharmaceuticals;
  2161.    Semiconductors;
  2162.    Lumber articles; and
  2163.    Energy and certain other minerals that are not available in the United States.&nbsp;
  2164.  
  2165. Regarding imports from Mexico and Canada, those that meet the US-Mexico-Canada Free Trade Agreement (USMCA) rules will not be subject to additional tariffs.
  2166. However, goods that do not meet the rules under the USMCA will continue to be subject to the 25 percent tariffs imposed on 4 March.
  2167. Trump&rsquo;s tariffs have created a trade crisis on a global scale affecting companies across all sectors.
  2168. These tariffs will remain in effect until he determines that the threat posed by the trade deficit&mdash; and underlying nonreciprocal treatment&mdash;is satisfied, resolved or mitigated.
  2169. Other tariff measures
  2170. As announced on Wednesday 26 March, 25 percent tariffs on imports of foreign-made cars came into effect on 3 April. The tariffs will impact cars from all countries with a value-based exception for the US value of cars covered by the USMCA.
  2171. Additionally,&nbsp;on Monday 25 March, Trump also announced the possibility of a 25 percent additional tariff on countries purchasing oil or gas from Venezuela, with an implementation date of 2 April. As of yet, no tariffs under this measure have been imposed.
  2172. Further to previous Executive Orders regarding tariffs on imports of Chinese goods, President Trump has signed an Executive Order removing the de minimis treatment for goods of Chinese and Hong Kong origin, effective from 2 May.
  2173. This order imposes duties on goods valued at or under $800 which would otherwise have qualified for an import duty exemption.
  2174. USTR Foreign Trade Barriers Report
  2175. On 31 March, the United States Trade Representative (USTR) published its 2025 National Trade Estimate Report on Foreign Trade Barriers &ndash; a wide-ranging report highlighting foreign barriers to US exports, US foreign direct investment and US electronic commerce.
  2176. Ireland is specifically noted within the report, but references are limited to commentary regarding alcohol labelling and reimbursements related to pharmaceutical products.
  2177. European retaliatory measures
  2178. On 12 March, the European Commission announced&nbsp;countermeasures&nbsp;in response to the US tariffs on steel and aluminium products, which it deems&nbsp;"unjustified".&nbsp;
  2179. Following a period of consultation, the EU has postponed the implementation of these measures until 15 April.
  2180. These tariffs range from 10 percent to 75 percent with the majority of products falling within the 25 percent category. Additionally, the EU is set to announce further countermeasures on a wider range of goods.
  2181. EU reaction
  2182. On Tuesday 1 April, comments by European Commission President Ursula von der Leyen indicated that the EU is prepared to retaliate against the US, if necessary, in response to Trump's tariff hikes.
  2183. &ldquo;Europe has not started this confrontation, we do not necessarily want to retaliate but, if it is necessary, we have a strong plan to retaliate and we will use it,&rdquo; von der Leyen said.
  2184. She further emphasised the significance of the US-EU trading relationship, noting that their trade volume is $1.5 trillion and that one million American jobs rely on this trade.
  2185. Von der Leyen reiterated that Europe is open to negotiations, stating,&nbsp;"We will approach these negotiations from a position of strength. Europe holds many cards, from trade to technology to the size of our market. However, this strength is also built on our readiness to take firm countermeasures if necessary. All instruments are on the table.&rdquo;
  2186. Actions for businesses
  2187. In anticipation of these tariffs, companies have placed significant focus on analysing their own data and scenario planning for the impact of tariffs.
  2188. With Trump&rsquo;s announcement, businesses should shift their focus to tariff mitigation strategies and options, including customs origin, valuation and tariff classification. Duty relief programs should also be considered.
  2189. It is expected that the EU will push ahead with its retaliatory measures and other countries may look to introduce similar measures.
  2190. Trump&rsquo;s executive orders also contain modification authority allowing him to increase the tariff if trading partners retaliate, or reduce the tariffs if trading partners take significant steps to remedy non-reciprocal trade arrangements and align with the US on economic and national security matters.
  2191. John O'Loughlin, Partner, Global Trade and Customs, PwC Ireland
  2192.                                     </div>
  2193.                                </p>
  2194.                            </div>
  2195.                            <div class="latest-news-actions">
  2196.                                <div class="sf_cols ">
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  2198.                                        <div id="ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_Div4" class="sf_colsIn sf_2cols_1in_50">
  2199.                                            <div class="date">
  2200.                                                Apr 04, 2025
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  2207.                                                <a id="ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_FullStory" class="sfnewsFullStory sffullstory btn" href="Accountancy-Ireland/Home/AI-Articles/counting-the-cost-of-trumps-liberation-day-tariffs">READ MORE</a>
  2208.                                            </div>
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  2270. Tax UK
  2271. </div>
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  2283.                <span id="ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_tooltip_write_ctl01">
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  2289.        
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  2308.            
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  2317.                      <div class="cta-image sd-cta-image" style="background-image: url(https://www.charteredaccountants.ie/sf_images/default-source/site-category-images/tax-5.jpg?Status=Master&sfvrsn=6e046e7d_12);">
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  2320.                        <div class="cta-content">
  2321.                            <div class="cta-title">
  2322.                                <h2>
  2323.                                    <a data-sf-field="Title" data-sf-ftype="ShortText" href="News/news-item/2025-spending-review-awards-additional-0.5-billion-to-hmrc-for-digital-services">2025 Spending Review awards additional £0.5 billion to HMRC for digital services</a></h2>
  2324.  
  2325.                            </div>
  2326.                            <div class="cta-message summary">
  2327.                                <p>
  2328.                                     <div class="sfnewsContent sfcontent" data-sf-field="Content" data-sf-ftype="LongText">
  2329.                                            Last week Chancellor Rachel Reeves delivered the 2025 Spending Review in Parliament which saw HMRC awarded an additional &pound;0.5 billion in 2026/27 to make it a digital first organisation. The Spending Review sets planned spending totals for all UK Government departments from 2026/27 to 2028/29 inclusive in addition to investment spending plans until 2029/30. Although there were no specific tax announcements in the Spending Review, speculation now continues that there will be further tax rises in the Autumn Budget later this year given the spending and investment plans set out.
  2330. The Institute for Fiscal Studies has now published a podcast setting out its analysis of the review whilst the Federation of Small Businesses says that the review lacked business focus. The House of Commons Treasury Committee subsequently announced an inquiry into the review.
  2331. HMRC settlement
  2332. The settlement includes additional funds of &pound;0.5 billion in 2026/27 to &ldquo;make HMRC a digital-first organisation&rdquo;. This will be used to improve digital services and enable the use of AI to both assist taxpayers and improve productivity within HMRC.&nbsp;&nbsp;
  2333. Over the next three years, HMRC&rsquo;s settlement&nbsp;is as follows:
  2334.  
  2335.    2026/27: &pound;7.3 billion, an increase from 2025/26 of &pound;0.5 billion,
  2336.    2027/28: &pound;7.1billion, and
  2337.    2028/29: &pound;6.9 billion.
  2338.  
  2339. By 2029/30:&nbsp;
  2340.  
  2341.    90 percent of taxpayer interactions will be digital self-serve, up from the current 70 percent; and&nbsp;
  2342.    HMRC will have reduced the number of letters it sends by 75 percent.
  2343.  
  2344. HMRC will &ldquo;eliminate all outbound post, with limited exceptions such as letters which generate revenue&rdquo;.&nbsp;&nbsp;However, it &ldquo;will continue to ensure alternative channels, including phonelines, are still there for those who need them&rdquo;.&nbsp;
  2345. The Institute looks forward to discussing how HMRC will achieve these very ambitious targets, including how inbound post will be treated, whilst also improving its current service levels as the taxpayer self-assessment population continues to grow because of fiscal drag.
  2346. More information on this is expected to be available in the coming weeks when HMRC publishes its Digital Transformation Roadmap which was delayed from the spring pending the outcome of phase two of the 2025 Spending Review.
  2347. The move to use more AI is interesting given recent comments by the Public Accounts Committee which said in a recent report that HMRC&rsquo;s reliance on its legacy IT systems was restricting its use and development of AI.
  2348. HMRC&rsquo;s settlement also aims to enable the department to deliver the package of measures announced previously to close the tax gap including modernising HMRC&rsquo;s use of data and recruiting an additional 5,500 compliance staff and 2,400 debt management staff.&nbsp;
  2349. Alongside the main Spending Review publications, HM Treasury also published &lsquo;Spending Review 2025: Departmental Efficiency Plans&rsquo; which explains how different departments will deliver efficiencies. According to this, HMRC will deliver efficiencies of &pound;773 million per year by 2028/29 in the following areas:&nbsp;
  2350.  
  2351.    moving to digital services,
  2352.    improving and modernising its IT estate,
  2353.    continuous improvement and productivity which includes anticipated benefits from bringing the functions of the Valuation Office Agency within HMRC,
  2354.    restructuring its physical estate by consolidating offices into regional centres, exiting some sites and streamlining facilities contracts. By 2030, HMRC is aiming to have 85 percent of staff based outside London, and
  2355.    increasing focus on up-stream compliance to prevent errors from being made, rather than taking action after.
  2356.  
  2357.                                     </div>
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  2364.                                            <div class="date">
  2365.                                                Jun 16, 2025
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  2375.                                    </div>
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  2391. Press release
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  2429.            
  2430. </div>
  2431.        
  2432. </div>
  2433. </div>
  2434. </div>
  2435.                      
  2436.                    </span>
  2437.                    <div class="latest-news-single-block">
  2438.                      <div class="cta-image sd-cta-image" style="background-image: url(https://www.charteredaccountants.ie/sf_images/default-source/site-category-images/tax-17-min.jpg?sfvrsn=2407537c_3);">
  2439.                          <img id="ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_Image2" class="sd-latest-news-image" src="https://www.charteredaccountants.ie/sf_images/default-source/site-category-images/tax-6-min.jpg?sfvrsn=d3096a7d_7" />
  2440.                        </div>
  2441.                        <div class="cta-content">
  2442.                            <div class="cta-title">
  2443.                                <h2>
  2444.                                    <a data-sf-field="Title" data-sf-ftype="ShortText" href="News/news-item/economic-impact-of-housing-market-failure-necessitates-bold-action-accountancy-profession-launches-pre-budget-submission">Economic impact of housing market failure necessitates bold action – accountancy profession launches Pre-Budget submission</a></h2>
  2445.  
  2446.                            </div>
  2447.                            <div class="cta-message summary">
  2448.                                <p>
  2449.                                     <div class="sfnewsContent sfcontent" data-sf-field="Content" data-sf-ftype="LongText">
  2450.                                            
  2451.  
  2452. 1 in 4 SMEs surveyed by Chartered Accountants Ireland in April reported that their business has lost employees or seen prospective employees unable to take a role due to the unavailability of affordable housing. This is evidence of the economic impact the housing crisis is now having according to the Consultative Committee of Accountancy Bodies &ndash; Ireland (CCAB-I), the umbrella group for professional accountants, as it published its 2026 Pre-Budget submission today.&nbsp;&nbsp;
  2453.  
  2454.  
  2455. The OECD has noted that Ireland&rsquo;s housing stock lacks the flexibility to meet the increasing demand for housing, and only last Tuesday, the Economic and Social Research Institute (ESRI) told the Oireachtas Committee on Housing that there will be no major uptick in housing supply in 2025 and 2026. CCAB-I notes this market failure, and calls for a targeted, time bound and regularly reviewed tax intervention to correct it.&nbsp;&nbsp;
  2456.  
  2457.  
  2458. Cr&oacute;na Clohisey, Director of Members and Advocacy at Chartered Accountants Ireland said&nbsp;
  2459.  
  2460.  
  2461. &ldquo;Viability of certain construction projects, namely apartments, student accommodation, and independent living facilities has been cast into sharp focus in recent months, with knock on impacts on the costs of rent, availability of student accommodation and the lack of options for downsizers. Recent data from the CSO shows that there was a drop of 24% in apartment completions from 2023 to 2024.&nbsp;&nbsp;
  2462.  
  2463.  
  2464. &ldquo;October&rsquo;s Budget should include tax measures to stimulate the development of such dwellings, but they need to be targeted, time-limited, and regularly reviewed to ensure that they are cost effective and do not repeat the mistakes of the past. We welcome the opportunity to discuss with government how tax might work as a lever in this regard.&rdquo;&nbsp; &nbsp;
  2465.  
  2466.  
  2467. Regulatory burden&nbsp;
  2468.  
  2469.  
  2470. 57% of SMEs surveyed by Chartered Accountants Ireland last month cited regulatory compliance as the area they most need help from the government in tackling (rising to 75% amongst small practices). In its Pre-Budget submission, CCAB-I identifies key areas where the intersection of tax law and administration are loading uncertainty and burden onto businesses, and calls for the following measures to be considered in Budget 2026:&nbsp;
  2471.  
  2472.  
  2473. Key proposed simplification measures&nbsp;&nbsp;
  2474.  
  2475.  
  2476.  
  2477.    
  2478.    Simplify tax filing by introducing a single pay-and-file date for capital gains tax aligned with the annual income tax return.&nbsp;&nbsp;
  2479.    
  2480.  
  2481.  
  2482.  
  2483.  
  2484.    
  2485.    Simplify the reporting of tax-free small benefits and expenses (the Enhanced Reporting Requirements rules) by replacing real-time reporting with monthly or quarterly returns. CCAB-I also recommends that penalties of &euro;4,000 that are potentially chargeable where a reportable item is missed are made proportionate with the fact that the payments are non-taxable.&nbsp;&nbsp;
  2486.    
  2487.  
  2488.  
  2489.  
  2490.  
  2491.    
  2492.    Introduce legislation enabling businesses to provide their staff with reasonable levels of hospitality while working without having to apply a benefit-in-kind tax charge. This would provide much needed certainty to business as to what they can provide in terms of lunches and teas and coffees and would critically support the local economy and hospitality sector. As we operate within a self-assessment tax system, employers should be empowered to determine what is a reasonable accommodation.&nbsp;
  2493.    
  2494.  
  2495.  
  2496.  
  2497. Cr&oacute;na Clohisey, Director of Members and Advocacy at Chartered Accountants Ireland said&nbsp;
  2498.  
  2499.  
  2500. &ldquo;A single pay-and-file date for capital gains tax aligned with the annual income tax return would alleviate the administrative burden of what is a low-yielding tax. 2024 Exchequer receipts from CGT accounted for approximately &euro;1.7 billion, only 1.6% of the total tax receipts in that year.&nbsp;&nbsp;
  2501.  
  2502.  
  2503. &ldquo;There is similar scope to ease administrative burdens for SMEs when it comes to the reporting of tax-free small benefits and travel expenses. The requirement to report these benefits &ldquo;on or before&rdquo; the time they are made or paid is excessive and should be replaced by monthly or even quarterly reporting. For example, in order to reduce the number of returns and the administrative headache of this requirement, many businesses now only reimburse travel expenses to workers on the same day as payroll. This means workers can be out of pocket for longer.&nbsp;
  2504.  
  2505.  
  2506. &ldquo;Our research also shows that the regulatory compliance burden is particularly acute for SMEs with fewer than 50 staff; 35% have sought advice on how to reduce this burden, and they are the least likely to be able to shoulder it.&rdquo;&nbsp;
  2507.  
  2508.  
  2509. Measures to support SMEs&nbsp;&nbsp;
  2510.  
  2511.  
  2512.  
  2513. The Programme for Government 2025 committed to rigorously implement the SME test to scrutinise every new piece of legislation and regulation for its impact on SMEs and examine the regularity of SME reporting and filing requirements.&nbsp;
  2514.  
  2515.  
  2516. CCAB-I calls for consideration to be given to enhancing the R&amp;D tax credit regime for SMEs which has played an important role in promoting innovation and job creation in Ireland. The existing regime is limiting for the SME sector due to the restrictions on relief available for third party costs, and the use of third parties to carry out research and development on behalf of the SME is an indispensable option for Ireland&rsquo;s SMEs. The automatic qualification for the R&amp;D tax credit for SMEs in receipt of RD&amp;I funding from Enterprise Ireland would also benefit the sector and remove complexity and uncertainty in this area.&nbsp;&nbsp;
  2517.  
  2518.  
  2519. Businesses are facing substantially higher employment costs, so CCAB-I is also asking that Government commits to no further increases in the rate of Employers&rsquo; PRSI for the next four years. Incremental increases across all classes of PRSI are planned up to 2028. Consideration should also be given to reducing the rate of Employers&rsquo; PRSI on minimum wage workers by 1.5% to help with the initial costs of pension auto enrolment which will likely come in next year.&nbsp;&nbsp;
  2520.  
  2521.  
  2522. Clohisey concluded:&nbsp;
  2523.  
  2524.  
  2525. &ldquo;According to research we conducted last month among SMEs, 3 in 4 (77%) said that business costs have increased in the past six months, with staff costs the biggest challenge. There is anecdotal evidence that increases in minimum wage are causing employers to reduce hours to offset the increased costs, so committing to no further increases in the rate of Employers&rsquo; PRSI for a set period of time would go some way in trying to stem increasing labour costs.&rdquo;&nbsp;
  2526.  
  2527.  
  2528. ENDS&nbsp;
  2529.  
  2530.  
  2531. Pre-Budget Submission 2026: Addressing the ongoing housing shortage
  2532.  
  2533.                                     </div>
  2534.                                </p>
  2535.                            </div>
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  2540.                                            <div class="date">
  2541.                                                Jun 03, 2025
  2542.                                            </div>
  2543.                                        </div>
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  2552.                                </div>
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  2562.  
  2563.  
  2564.  
  2565.  
  2566.  
  2567. <span></span>
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  2597.        <h2>
  2598.            <span id="baseTemplatePlaceholder_content_C150_ctl00_ctl00_TitleLabel">Specialist qualifications</span>
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  2600.        <a id="baseTemplatePlaceholder_content_C150_ctl00_ctl00_PageLink" class="btn" href="https://www.charteredaccountants.ie/professional-development/specialist-qualifications"></a>
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  2632.            <span id="baseTemplatePlaceholder_content_C146_ctl00_ctl00_TitleLabel">CHARIOT/Institute Technical Content</span>
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  2649.            <span id="baseTemplatePlaceholder_content_C147_ctl00_ctl00_TitleLabel">Professional Standards</span>
  2650.        </h2>
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  2666.        <h2>
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  2683.        <h2>
  2684.            <span id="baseTemplatePlaceholder_content_C151_ctl00_ctl00_TitleLabel">Becoming a statutory auditor</span>
  2685.        </h2>
  2686.        <a id="baseTemplatePlaceholder_content_C151_ctl00_ctl00_PageLink" class="btn" href="/Professional-Standards/Authorisations/Audit"></a>
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  2700.        <h2>
  2701.            <span id="baseTemplatePlaceholder_content_C152_ctl00_ctl00_TitleLabel">Thrive - wellbeing hub</span>
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  2703.        <a id="baseTemplatePlaceholder_content_C152_ctl00_ctl00_PageLink" class="btn" href="/thrive-wellbeing-hub/thrive-wellbeing-home"></a>
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  2717.        <h2>
  2718.            <span id="baseTemplatePlaceholder_content_C153_ctl00_ctl00_TitleLabel">Make a complaint</span>
  2719.        </h2>
  2720.        <a id="baseTemplatePlaceholder_content_C153_ctl00_ctl00_PageLink" class="btn" href="/Professional-Standards/Complaints-and-discipline"></a>
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  2724.            
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  2817.  
  2818.  
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  2836. </div>
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  2838.            </div>
  2839.        </div>
  2840.    </div>
  2841. </div>
  2842.        </div>
  2843.    </div>
  2844. </div>
  2845.  
  2846.        </div>
  2847.        <div class="footer-wrapper-main">
  2848.            <div class="content">
  2849.                <div class="sf_cols customClass">
  2850.                    <div class="sf_colsOut sf_3cols_1_33 CustomClass">
  2851.                        <div class="sf_colsIn sf_3col_1in_33">
  2852.                            
  2853. <div class='sfContentBlock'><h2>Useful links</h2>
  2854.  
  2855. </div>
  2856.  
  2857.  
  2858.  
  2859.  
  2860. <div class="sfNavWrp sfNavHorizontalSiteMapWrp ">
  2861.    
  2862.    
  2863.    
  2864.    
  2865.  
  2866.    <ul class="sfNavHorizontalSiteMap sfNavList">
  2867.        
  2868.                              <li>
  2869.                            <a href="/Current-Student">Current students</a>
  2870.                                
  2871.                              </li>
  2872.                        
  2873.                              <li>
  2874.                            <a href="/Prospective-Students">Becoming a student</a>
  2875.                                
  2876.                              </li>
  2877.                        
  2878.                              <li>
  2879.                            <a href="/knowledge-centre">Knowledge centre</a>
  2880.                                
  2881.                              </li>
  2882.                        
  2883.                              <li>
  2884.                            <a href="/shop">Shop</a>
  2885.                                
  2886.                              </li>
  2887.                        
  2888.    </ul>
  2889. </div>
  2890.  
  2891.  
  2892.  
  2893.  
  2894.  
  2895. <div class="sfNavWrp sfNavHorizontalSiteMapWrp ">
  2896.    
  2897.    
  2898.    
  2899.    
  2900.  
  2901.    <ul class="sfNavHorizontalSiteMap sfNavList">
  2902.        
  2903.                              <li>
  2904.                            <a href="/about-us/what-we-do/District-Societies">District societies</a>
  2905.                                
  2906.                              </li>
  2907.                        
  2908.    </ul>
  2909. </div>
  2910.  
  2911.                        </div>
  2912.                    </div>
  2913.  
  2914.                    <div class="sf_colsOut sf_3cols_2_34 CustomClass">
  2915.                        <div class="sf_colsIn sf_3col_2in_34">
  2916.                            
  2917. <div class='sfContentBlock'><h2>Get  in touch</h2>
  2918.  
  2919. </div><div class='sfContentBlock'><div class="office-1">
  2920. <a class="office-link" href="/about-us/Contact-Us/Location">
  2921. Dublin HQ
  2922. </a>
  2923. <br />
  2924. <br />
  2925. <p>Chartered Accountants<br />
  2926. House, 47-49 Pearse St, <br />
  2927. Dublin 2,&nbsp;D02 YN40, Ireland
  2928. </p>
  2929. <div class="tel-number">
  2930. <span class="tel">TEL:</span> +353 1 637 7200
  2931. </div>
  2932. </div>
  2933. <div class="office-2">
  2934. <a class="office-link" href="/about-us/Contact-Us/Location">Belfast HQ
  2935. </a>
  2936. <br />
  2937. <br />
  2938. <p>The Linenhall<br />
  2939. 32-38 Linenhall Street, Belfast,<br />
  2940. Antrim, BT2 8BG, United Kingdom
  2941. </p>
  2942. <div class="tel-number">
  2943. <span class="tel">TEL:</span> +44 28 9043 5840
  2944. </div>
  2945. </div>
  2946.  
  2947. </div>
  2948.                        </div>
  2949.                    </div>
  2950.  
  2951.                    <div class="sf_colsOut sf_3cols_3_33 CustomClass">
  2952.                        <div class="sf_colsIn sf_3col_3in_33">
  2953.                            
  2954. <div class='sfContentBlock'><h2>Connect with us</h2>
  2955.  
  2956. </div><div class='sfContentBlock'><div class="social-icons">
  2957. <a href="https://www.facebook.com/CharteredAccountantsIreland" target="_blank">
  2958. <em class=" fab fa-facebook-square  fa-2x"></em>
  2959. </a>
  2960. <a href="https://twitter.com/charteredaccirl" target="_blank">
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  2963. <a href="https://www.linkedin.com/school/1267092/admin/feed/posts/?anchor=org-view-followers" target="_blank">
  2964. <em class="fab fa-linkedin-square fa-2x"></em>
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  2967. <em class="fab fa-youtube-square fa-2x"></em>
  2968. </a>
  2969. <a href="https://www.flickr.com/photos/irishcharteredaccountants" target="_blank">
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  2979.  
  2980. </div><div class='sfContentBlock'><h4>Something wrong?</h4>
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  2982. <a href="/Web-Info/Browser-Support" class="cai-btn cai-btn-red-inverse" target="_blank">Browser support</a>
  2983.  
  2984. </div>
  2985.                        </div>
  2986.                    </div>
  2987.                </div>
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  2990.        <div class="footer-wrapper-bottom">
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  2996.                                
  2997. <div class='sfContentBlock pos-float-left'><a href="http://www.charteredaccountantsworldwide.com" target="_blank"><img src="/sf_images/default-source/all-logos-images/external-logos/footer-logos/caw-footer-logo-min.jpg?sfvrsn=e5d84b7d_11" data-displaymode="Original" alt="CAW Footer Logo-min" title="CAW Footer Logo" style="float: left;" /></a>
  2998.  
  2999. </div><div class='sfContentBlock pos-float-left'><a href="https://www.globalaccountingalliance.com/" target="_blank"><img src="/sf_images/default-source/all-logos-images/external-logos/footer-logos/gaa-footer-logo-min.jpg?sfvrsn=fdd84b7d_11" data-displaymode="Original" alt="GAA Footer Logo-min" title="GAA Footer Logo" style="float: left;" /></a>
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  3003. </div><div class='sfContentBlock pos-float-left'><a href="https://www.accountingforsustainability.org/en/about-us/our-networks/abn.html" target="_blank"><img src="/sf_images/default-source/all-logos-images/external-logos/footer-logos/abn_logo-min.jpg?sfvrsn=faf5b77c_14" data-displaymode="Original" alt="ABN_Logo-min" title="ABN_Logo-min" /></a>
  3004.  
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  3006.  
  3007.                            </div>
  3008.                        </div>
  3009.                    </div>
  3010.  
  3011.                    <div class="sf_colsOut sf_2cols_2_50 CustomClass">
  3012.                        <div class="sf_colsIn sf_2col_2in_50">
  3013.                            <div class="footer-logo">
  3014.                                <img id="baseTemplatePlaceholder_Image1" src="Images/CAITheme/footer_new_logo.png" />
  3015.                            </div>
  3016.                            
  3017. <div class='sfContentBlock'><div class="copyright">
  3018. <p>&copy; Copyright Chartered Accountants Ireland 2020. All Rights Reserved.</p>
  3019. </div>
  3020.  
  3021. </div>
  3022.  
  3023.  
  3024.  
  3025.  
  3026. <div class="sfNavWrp sfNavHorizontalWrp footer-navs  ASP.sfctrlpresentation_openaccessdataprovider_a2ac014808b3649fa7d8ff000079c5aa_ascx">
  3027.          <a id="baseTemplatePlaceholder_footerBottomRightContentHolder_T4A303854024_ctl00_ctl00" class="sfNavToggle">&#9776;</a>
  3028.  
  3029.    <script type="text/javascript">
  3030.        (function ($) {
  3031.            $($get('baseTemplatePlaceholder_footerBottomRightContentHolder_T4A303854024_ctl00_ctl00')).click(function () {
  3032.                console.log("cliskd");
  3033.                $(this).closest(".sfNavWrp").find(".sfNavList").toggleClass("sfShown");
  3034.            });
  3035.        })(jQuery);
  3036. </script>
  3037.  
  3038.    
  3039.    
  3040.      
  3041.    
  3042.    
  3043.    <ul class="sfNavHorizontal sfNavList">
  3044.        
  3045.                        <li>
  3046.                            <div class="link-holder-table" >
  3047.                                <div class="link-holder">
  3048.                                    <a href="/Terms-and-conditions">Terms & conditions</a>
  3049.                                </div>
  3050.                            </div>
  3051.                        </li>
  3052.                    
  3053.                        <li>
  3054.                            <div class="link-holder-table" >
  3055.                                <div class="link-holder">
  3056.                                    <a href="/Privacy-statement">Privacy statement</a>
  3057.                                </div>
  3058.                            </div>
  3059.                        </li>
  3060.                    
  3061.                        <li>
  3062.                            <div class="link-holder-table" >
  3063.                                <div class="link-holder">
  3064.                                    <a href="/Event-Privacy-Notice">Event privacy notice</a>
  3065.                                </div>
  3066.                            </div>
  3067.                        </li>
  3068.                    
  3069.    </ul>
  3070. </div>
  3071.  
  3072.  
  3073. <script type="text/javascript">
  3074.  
  3075.  
  3076.    jQuery(function () {
  3077.        jQuery(window).resize(function () {
  3078.            var windowWidth = jQuery(window).width();
  3079.  
  3080.            if (windowWidth <= 959) {
  3081.                jQuery(".district-nav ul.sfNavList li").css('width', '');
  3082.                return;
  3083.            }
  3084.  
  3085.            
  3086.  
  3087.            var totalLength = jQuery(".district-nav ul.sfNavList li a").text().length;
  3088.  
  3089.            var totalChars = jQuery(".district-nav ul.sfNavList li a").text().length;
  3090.            
  3091.  
  3092.            var totalItems = jQuery(".district-nav ul.sfNavList li").length;
  3093.  
  3094.            var totalWidth = jQuery(".district-nav ul.sfNavList").width();
  3095.  
  3096.            var elementWidth = totalWidth / (totalItems <= 0 ? 1 : totalItems);
  3097.  
  3098.            console.log(totalChars);
  3099.  
  3100.            if (totalChars >= 45) {
  3101.                jQuery(".district-nav ul.sfNavList li a").css({ 'padding': '8px' });
  3102.            } else {
  3103.                jQuery(".district-nav ul.sfNavList li a").css({ 'padding': '19px' });
  3104.            }
  3105.  
  3106.            
  3107.  
  3108.            jQuery(".district-nav ul.sfNavList li").css('width', elementWidth + 'px');
  3109.        });
  3110.        jQuery(window).resize();
  3111.    });
  3112. </script><div class='nosfContentBlock'><ul class="sfNavHorizontal sfNavList" style="float: right; clear: both; margin-top: 5px;">
  3113.    <li>
  3114.    <div class="link-holder-table">
  3115.    <div class="link-holder">
  3116.    <a href="/sitemap.html">Sitemap</a>
  3117.    </div>
  3118.    </div>
  3119.    </li>
  3120. </ul>
  3121.  
  3122. </div>
  3123.                        </div>
  3124.                    </div>
  3125.                </div>
  3126.            </div>
  3127.        </div>
  3128.    </div>
  3129.    <script type="text/javascript">
  3130.        $(document).ready(function () {
  3131.            $(".wrapper").show();
  3132.            $(".footer-wrapper").show();
  3133.        });
  3134.    </script>
  3135.  
  3136.    
  3137. <script type="text/javascript">
  3138. //<![CDATA[
  3139. var Page_Validators =  new Array(document.getElementById("baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator"), document.getElementById("baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp"));
  3140. //]]>
  3141. </script>
  3142.  
  3143. <script type="text/javascript">
  3144. //<![CDATA[
  3145. var baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator = document.all ? document.all["baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator"] : document.getElementById("baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator");
  3146. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator.controltovalidate = "baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailAddress";
  3147. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator.display = "Dynamic";
  3148. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator.validationGroup = "subscribeForm6eef1d68-ba5f-4339-801e-49f05e06e6ce";
  3149. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator.evaluationfunction = "RequiredFieldValidatorEvaluateIsValid";
  3150. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator.initialvalue = "";
  3151. var baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp = document.all ? document.all["baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp"] : document.getElementById("baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp");
  3152. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp.controltovalidate = "baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailAddress";
  3153. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp.errormessage = "You have entered an invalid email address.";
  3154. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp.display = "Dynamic";
  3155. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp.validationGroup = "subscribeForm6eef1d68-ba5f-4339-801e-49f05e06e6ce";
  3156. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp.evaluationfunction = "RegularExpressionValidatorEvaluateIsValid";
  3157. baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp.validationexpression = "^[a-zA-Z0-9.!#$%&\'*\\+\\-/=?^_`{|}~]+@(?:[a-zA-Z0-9-]+\\.)+[a-zA-Z]{2,63}$";
  3158. //]]>
  3159. </script>
  3160.  
  3161.  
  3162. <script type="text/javascript">
  3163. //<![CDATA[
  3164. window.__TsmHiddenField = $get('ScriptManager1_TSM');
  3165. var Page_ValidationActive = false;
  3166. if (typeof(ValidatorOnLoad) == "function") {
  3167.    ValidatorOnLoad();
  3168. }
  3169.  
  3170. function ValidatorOnSubmit() {
  3171.    if (Page_ValidationActive) {
  3172.        return ValidatorCommonOnSubmit();
  3173.    }
  3174.    else {
  3175.        return true;
  3176.    }
  3177. }
  3178.        //]]>
  3179. </script>
  3180. <script type="text/javascript">// SUSAN: SETS STYLES FOR PODCAST OBJECTS
  3181.  
  3182. var spans = document.querySelectorAll("[id]");
  3183. for (var i = 0, len = spans.length; i < len; i++) {
  3184.    var span = spans[i];
  3185.    if (span.id.indexOf("txtPodcastURL") > -1) {
  3186.        $(span).next('table').addClass("podcast-player");
  3187.    }
  3188. }
  3189.  
  3190. window.addEventListener('click', function (e) {
  3191.   var dropdown = document.getElementById('dropdownList');
  3192.   if (dropdown && !dropdown.contains(e.target)) {
  3193.       document.getElementById('PageLink').click();
  3194.   }
  3195. });</script><script type="text/javascript">if ( $('.fa-user').length )
  3196. { $('.fa-lock').addClass("fa-unlock");}
  3197. else
  3198. { $('.fa-lock').removeClass("fa-unlock");}
  3199. </script>
  3200. <script type="text/javascript">
  3201. //<![CDATA[
  3202. ;(function() {
  3203.                        function loadHandler() {
  3204.                            var hf = $get('ctl06_TSSM');
  3205.                            if (!hf._RSSM_init) { hf._RSSM_init = true; hf.value = ''; }
  3206.                            hf.value += ';Telerik.Sitefinity.Resources, Version=13.2.7526.0, Culture=neutral, PublicKeyToken=b28c218413bdf563:en-GB:1bf2ffd6-6b95-4991-8446-ec263a38c6ac:83fa35c7:850288ef:7a90d6a';
  3207.                            Sys.Application.remove_load(loadHandler);
  3208.                        };
  3209.                        Sys.Application.add_load(loadHandler);
  3210.                    })();Sys.Application.add_init(function() {
  3211.    $create(Telerik.Sitefinity.Web.UI.Fields.TextField, {"_allowNulls":false,"_conditionalTemplatesContainerId":"ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ConditionalTemplates","_currentCondition":"displaymode-equal-read","_isLocalizable":false,"_maxChars":0,"_readOnlyReplacement":null,"_textBoxId":"textBox_write","_textLabelId":"textLabel_read","_trimSpaces":false,"_unit":null,"conditionDictionary":{"displaymode-equal-read":"ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_conditionalTemplate","displaymode-equal-write":"ClientTemplatePanel_ctl01"},"controlErrorCssClass":null,"dataFieldName":null,"dataFormatString":null,"defaultValue":"Public Policy","description":null,"descriptionElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_descriptionLabel_read"),"displayMode":0,"example":null,"fieldName":null,"labelElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_textLabel_read"),"suffix":"_ctl01","title":null,"titleElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_titleLabel_read"),"validatorDefinition":"{\"AlphaNumericViolationMessage\":\"Non alphanumeric characters are not allowed.\",\"ComparingValidatorDefinitions\":[],\"CurrencyViolationMessage\":\"You have entered an invalid currency.\",\"EmailAddressViolationMessage\":\"You have entered an invalid email address.\",\"ExpectedFormat\":0,\"IntegerViolationMessage\":\"You have entered an invalid integer.\",\"InternetUrlViolationMessage\":\"You have entered an invalid URL.\",\"MaxLength\":0,\"MaxLengthViolationMessage\":\"Too long\",\"MaxValue\":null,\"MaxValueViolationMessage\":\"Too big\",\"MessageCssClass\":null,\"MessageTagName\":\"div\",\"MinLength\":0,\"MinLengthViolationMessage\":\"Too short.\",\"MinValue\":null,\"MinValueViolationMessage\":\"Too small.\",\"NonAlphaNumericViolationMessage\":\"Alphanumeric characters are not allowed.\",\"NumericViolationMessage\":\"You have entered an invalid number.\",\"PercentageViolationMessage\":\"You have entered an invalid percentage.\",\"RecommendedCharactersCount\":null,\"RegularExpression\":null,\"RegularExpressionSeparator\":null,\"RegularExpressionViolationMessage\":\"Invalid format\",\"Required\":null,\"RequiredViolationMessage\":\"Required field.\",\"ResourceClassId\":\"\",\"USSocialSecurityNumberViolationMessage\":\"You have entered an invalid US social security number.\",\"USZipCodeViolationMessage\":\"You have entered an invalid US ZIP code.\",\"ValidateIfInvisible\":true}","value":"Public Policy"}, null, null, $get("ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01"));
  3212. });
  3213. Sys.Application.add_init(function() {
  3214.    $create(Telerik.Web.UI.RadListView, {"Skin":"","UniqueID":"ctl00$ctl00$baseTemplatePlaceholder$content$C136$newsFrontendList$ctl00$ctl00$NewsList","_clientSettings":{"DataBinding":{"ItemPlaceHolderID":"ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ItemsContainer","DataService":{}}},"_virtualItemCount":1,"clientStateFieldID":"ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList_ClientState","renderMode":1}, null, null, $get("ctl00_ctl00_baseTemplatePlaceholder_content_C136_newsFrontendList_ctl00_ctl00_NewsList"));
  3215. });
  3216. Sys.Application.add_init(function() {
  3217.    $create(Telerik.Sitefinity.Web.UI.UserPreferences, {"_timeOffset":"3600000","_userBrowserSettingsForCalculatingDates":true,"timeZoneDisplayName":"(UTC+00:00) Dublin, Edinburgh, Lisbon, London","timeZoneId":"GMT Standard Time"}, null, null);
  3218. });
  3219. Sys.Application.add_init(function() {
  3220.    $create(Telerik.Sitefinity.Web.UI.Fields.TextField, {"_allowNulls":false,"_conditionalTemplatesContainerId":"ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ConditionalTemplates","_currentCondition":"displaymode-equal-read","_isLocalizable":false,"_maxChars":0,"_readOnlyReplacement":null,"_textBoxId":"textBox_write","_textLabelId":"textLabel_read","_trimSpaces":false,"_unit":null,"conditionDictionary":{"displaymode-equal-read":"ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_conditionalTemplate","displaymode-equal-write":"ClientTemplatePanel_ctl01"},"controlErrorCssClass":null,"dataFieldName":null,"dataFormatString":null,"defaultValue":"Tax UK","description":null,"descriptionElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_descriptionLabel_read"),"displayMode":0,"example":null,"fieldName":null,"labelElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_textLabel_read"),"suffix":"_ctl01","title":null,"titleElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01_ctl00_ctl00_titleLabel_read"),"validatorDefinition":"{\"AlphaNumericViolationMessage\":\"Non alphanumeric characters are not allowed.\",\"ComparingValidatorDefinitions\":[],\"CurrencyViolationMessage\":\"You have entered an invalid currency.\",\"EmailAddressViolationMessage\":\"You have entered an invalid email address.\",\"ExpectedFormat\":0,\"IntegerViolationMessage\":\"You have entered an invalid integer.\",\"InternetUrlViolationMessage\":\"You have entered an invalid URL.\",\"MaxLength\":0,\"MaxLengthViolationMessage\":\"Too long\",\"MaxValue\":null,\"MaxValueViolationMessage\":\"Too big\",\"MessageCssClass\":null,\"MessageTagName\":\"div\",\"MinLength\":0,\"MinLengthViolationMessage\":\"Too short.\",\"MinValue\":null,\"MinValueViolationMessage\":\"Too small.\",\"NonAlphaNumericViolationMessage\":\"Alphanumeric characters are not allowed.\",\"NumericViolationMessage\":\"You have entered an invalid number.\",\"PercentageViolationMessage\":\"You have entered an invalid percentage.\",\"RecommendedCharactersCount\":null,\"RegularExpression\":null,\"RegularExpressionSeparator\":null,\"RegularExpressionViolationMessage\":\"Invalid format\",\"Required\":null,\"RequiredViolationMessage\":\"Required field.\",\"ResourceClassId\":\"\",\"USSocialSecurityNumberViolationMessage\":\"You have entered an invalid US social security number.\",\"USZipCodeViolationMessage\":\"You have entered an invalid US ZIP code.\",\"ValidateIfInvisible\":true}","value":"Tax UK"}, null, null, $get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl0_ctl01"));
  3221. });
  3222. Sys.Application.add_init(function() {
  3223.    $create(Telerik.Sitefinity.Web.UI.Fields.TextField, {"_allowNulls":false,"_conditionalTemplatesContainerId":"ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_ctl01_ctl00_ConditionalTemplates","_currentCondition":"displaymode-equal-read","_isLocalizable":false,"_maxChars":0,"_readOnlyReplacement":null,"_textBoxId":"textBox_write","_textLabelId":"textLabel_read","_trimSpaces":false,"_unit":null,"conditionDictionary":{"displaymode-equal-read":"ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_ctl01_ctl00_ctl00_conditionalTemplate","displaymode-equal-write":"ClientTemplatePanel_ctl01"},"controlErrorCssClass":null,"dataFieldName":null,"dataFormatString":null,"defaultValue":"Press release","description":null,"descriptionElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_ctl01_ctl00_ctl00_descriptionLabel_read"),"displayMode":0,"example":null,"fieldName":null,"labelElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_ctl01_ctl00_ctl00_textLabel_read"),"suffix":"_ctl01","title":null,"titleElement":$get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_ctl01_ctl00_ctl00_titleLabel_read"),"validatorDefinition":"{\"AlphaNumericViolationMessage\":\"Non alphanumeric characters are not allowed.\",\"ComparingValidatorDefinitions\":[],\"CurrencyViolationMessage\":\"You have entered an invalid currency.\",\"EmailAddressViolationMessage\":\"You have entered an invalid email address.\",\"ExpectedFormat\":0,\"IntegerViolationMessage\":\"You have entered an invalid integer.\",\"InternetUrlViolationMessage\":\"You have entered an invalid URL.\",\"MaxLength\":0,\"MaxLengthViolationMessage\":\"Too long\",\"MaxValue\":null,\"MaxValueViolationMessage\":\"Too big\",\"MessageCssClass\":null,\"MessageTagName\":\"div\",\"MinLength\":0,\"MinLengthViolationMessage\":\"Too short.\",\"MinValue\":null,\"MinValueViolationMessage\":\"Too small.\",\"NonAlphaNumericViolationMessage\":\"Alphanumeric characters are not allowed.\",\"NumericViolationMessage\":\"You have entered an invalid number.\",\"PercentageViolationMessage\":\"You have entered an invalid percentage.\",\"RecommendedCharactersCount\":null,\"RegularExpression\":null,\"RegularExpressionSeparator\":null,\"RegularExpressionViolationMessage\":\"Invalid format\",\"Required\":null,\"RequiredViolationMessage\":\"Required field.\",\"ResourceClassId\":\"\",\"USSocialSecurityNumberViolationMessage\":\"You have entered an invalid US social security number.\",\"USZipCodeViolationMessage\":\"You have entered an invalid US ZIP code.\",\"ValidateIfInvisible\":true}","value":"Press release"}, null, null, $get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ctrl1_ctl01"));
  3224. });
  3225. Sys.Application.add_init(function() {
  3226.    $create(Telerik.Web.UI.RadListView, {"Skin":"","UniqueID":"ctl00$ctl00$baseTemplatePlaceholder$content$C135$newsFrontendList$ctl00$ctl00$NewsList","_clientSettings":{"DataBinding":{"ItemPlaceHolderID":"ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ItemsContainer","DataService":{}}},"_virtualItemCount":2,"clientStateFieldID":"ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList_ClientState","renderMode":1}, null, null, $get("ctl00_ctl00_baseTemplatePlaceholder_content_C135_newsFrontendList_ctl00_ctl00_NewsList"));
  3227. });
  3228. Sys.Application.add_init(function() {
  3229.    $create(Telerik.Sitefinity.Web.UI.Message, {"_animate":false,"_commandButtons":"[]","_endNegativeColor":"#FFB9B9","_endNeutralColor":"#FFFFCC","_endPositiveColor":"#D3EABB","_fadeDuration":3000,"_messageText":null,"_messageType":"Neutral","_removeAfter":60000,"_startNegativeColor":"#FFB9B9","_startNeutralColor":"#FFFFCC","_startPositiveColor":"#D3EABB"}, null, null, $get("baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_messageControl"));
  3230. });
  3231.  
  3232. document.getElementById('baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator').dispose = function() {
  3233.    Array.remove(Page_Validators, document.getElementById('baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailValidator'));
  3234. }
  3235.  
  3236. document.getElementById('baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp').dispose = function() {
  3237.    Array.remove(Page_Validators, document.getElementById('baseTemplatePlaceholder_newsletterContentHolder_T4A303854058_ctl00_ctl00_emailRegExp'));
  3238. }
  3239. //]]>
  3240. </script>
  3241. </form>
  3242.    <div class="raDiv loadscreen" style="overflow: visible; display: none; z-index: 999;">
  3243.        <div id="updateProcessingIndicator" style="display:none;">
  3245.                <div class="dvProcessing">
  3246.                    <div class="loading-bg">
  3247.                        <img src="/Images/CAITheme/bx_loader.gif">
  3248.                        <span>LOADING...<br>
  3249.                            <br>
  3250.                            Please wait while the page loads.</span>
  3251.                    </div>
  3252.                </div>
  3253.            
  3254. </div>
  3255.    </div>
  3256.    <script src="https://cdnjs.cloudflare.com/ajax/libs/crypto-js/3.1.2/components/core-min.js"></script>
  3257.    <script src="https://cdnjs.cloudflare.com/ajax/libs/crypto-js/3.1.2/components/sha256.js"></script>
  3258.    <script src="https://cdnjs.cloudflare.com/ajax/libs/crypto-js/3.1.2/components/enc-base64.js"></script>
  3259.    <script src="https://cdnjs.cloudflare.com/ajax/libs/crypto-js/3.1.2/rollups/aes.js"></script>
  3260.    <script src="https://cdn.jsdelivr.net/bxslider/4.2.12/jquery.bxslider.min.js" type="text/javascript"></script>
  3261.    <script src="https://code.jquery.com/ui/1.12.1/jquery-ui.js" type="text/javascript"></script>
  3262.    <script src="https://cdnjs.cloudflare.com/ajax/libs/jquery.sumoselect/3.0.2/jquery.sumoselect.min.js" type="text/javascript"></script>
  3263.    
  3264.    <script type="text/javascript" src="//script.crazyegg.com/pages/scripts/0011/5988.js" async="async"></script>
  3265.    
  3266.    <script defer src="/Scripts/defer.js?v=6" type="text/javascript"></script>
  3267.    <script src="/Scripts/CJS.js?v=6" type="text/javascript"></script>
  3268.    <script src="/Scripts/autoComplete.js?v=6" type="text/javascript"></script>
  3269.    <script async src="https://kit.fontawesome.com/46f6623cd9.js" crossorigin="anonymous"></script>
  3270.    
  3271.    <script src="/Scripts/jquery.cookie.js" type="text/javascript"></script>
  3272. </body>
  3273. <script type="text/javascript">
  3274.    function handleNavMenu() {
  3275.        $('.sfSel').parent().parent().addClass('active');
  3276.        $('.sfSel').parent().children('.k-i-expand').click();
  3277.    }
  3278.  
  3279.    $('a.aptify-category-link').click(function () {
  3280.        if (($(this).parent().parent().parent().hasClass('rmHorizontal') && !$(this).parent().parent().hasClass('current')) || ($(this).parent().parent().parent().hasClass('rmVertical') && !$(this).parent().parent().hasClass('current'))) {
  3281.            $('.raDiv.loadscreen').show();
  3282.            $('.loadscreen #updateProcessingIndicator').show();
  3283.        }
  3284.    });
  3285.  
  3286.    $(document).ready(function () {
  3287.        $('.main-slider').show();
  3288.        $('.content.district-nav').show();
  3289.        $(window).resize();
  3290. //$('#baseTemplatePlaceholder_content_C093_ctl00_ctl00_bxslider').bxSlider();
  3291.        var externallyFramed = false;
  3292.        try {
  3293.            externallyFramed = top.location.host != location.host;
  3294.        }
  3295.        catch (err) {
  3296.            externallyFramed = true;
  3297.        }
  3298.        if (externallyFramed) {
  3299.            top.location = location;
  3300.        }
  3301.  
  3302.        //$.each($.cookie(), function (name, value) {
  3303.        //    if (/^_hp2_/.test(name)) {
  3304.        //        $.removeCookie(name);
  3305.        //        console.log(name);
  3306.        //    }
  3307.        //});
  3308.    });
  3309. </script>
  3310. </html>

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