document.write("<style>#bgspread { background-image:url('images/topbg3.jpg'); background-repeat: repeat-x;}</style>")
document.write("<table width='100%' border='0' cellspacing='0' cellpadding='0'>")
document.write("<tr>")
document.write("<td align='left' id='bgspread' height='70'>")
document.write("<table width='100%' border='0' cellspacing='0' cellpadding='0'")
document.write("<tr>")
document.write("<td align='left' width='100%' height='70'>")
document.write("<a name='top'><img src='images/topbanna3.jpg' width='780' height='70'></a>")
document.write("</td>")
document.write("</tr>")

document.write("<tr>")
document.write("<td align='center' width='100%' height='30'>")
document.write("<a name='top'><img src='images/CPA_titleB.jpg' width='417' height='21'></a>")
document.write("</td>")
document.write("</tr>")

document.write("</table>")
document.write("</td>")
document.write("</tr>")
document.write("<tr>")
document.write("<td align='left' bgcolor='#000066'>")
document.write("<table width='780' border='0' cellspacing='0' cellpadding='0'>")
document.write("<tr>")
document.write("<td width='263' height='20'>")
document.write("<img src='images/shared_invisible.gif' width='263' height='20'>")
document.write("</td>")


document.write("<td width='76' height='20'>")
document.write("<a href='index.htm' target='_top' ")
document.write("onMouseOut=MM_swapImgRestore() ")
document.write("onMouseOver=MM_swapImage")
document.write("('home','','images/top_home_on.gif',1)>")
document.write("<img name='home' border='0' src='images/top_home_off.gif' width='76' height='20'>")
document.write("</a>")
document.write("</td>")


document.write("<td width='111' height='20'>")
document.write("<a href='company.htm' ")
document.write("onMouseOut=MM_swapImgRestore() ")
document.write("onMouseOver=MM_swapImage")
document.write("('company','','images/ourpeople_on.gif',1)>")
document.write("<img name='company' border='0' src='images/ourpeople_off.gif' width='111' height='20'>")
document.write("</a>")
document.write("</td>")


document.write("<td width='92' height='20'>")
document.write("<a href='services.htm' ")
document.write("onMouseOut=MM_swapImgRestore() ")
document.write("onMouseOver=MM_swapImage")
document.write("('services','','images/top_services_on.gif',1)>")
document.write("<img name='services' border='0' src='images/top_services_off.gif' width='92' height='20'>")
document.write("</a>")
document.write("</td>")


document.write("<td width='67' height='20'>")
document.write("<a href='news.htm' ")
document.write("onMouseOut=MM_swapImgRestore() ")
document.write("onMouseOver=MM_swapImage")
document.write("('news','','images/top_news_on.gif',1)>")
document.write("<img name='news' border='0' src='images/top_news_off.gif' width='67' height='20'>")
document.write("</a>")
document.write("</td>")


document.write("<td width='86' height='20'>")
document.write("<a href='resources.htm' ")
document.write("onMouseOut=MM_swapImgRestore() ")
document.write("onMouseOver=MM_swapImage")
document.write("('resources','','images/top_resources_on.gif',1)>")
document.write("<img name='resources' border='0' src='images/top_resources_off.gif' width='86' height='20'>")
document.write("</a>")
document.write("</td>")


document.write("<td width='85' height='20'>")
document.write("<a href='contact.htm' ")
document.write("onMouseOut=MM_swapImgRestore() ")
document.write("onMouseOver=MM_swapImage")
document.write("('contact','','images/top_contact.on.gif',1)>")
document.write("<img name='contact' border='0' src='images/top_contact_off.gif' width='85' height='20'>")
document.write("</a>")
document.write("</td>")

document.write("</tr>")
document.write("</table>")


document.write("</td>")
document.write("</tr>")
document.write("</table>")