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VARIABLE INTEREST ENTITIES
6 Months Ended
Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
VARIABLE INTEREST ENTITIES
VARIABLE INTEREST ENTITIES

The Company has entered into agreements to provide investment banking and advisory services to numerous entities that are
variable interest entities ("VIEs") under the accounting guidance. As the fee arrangements under such agreements are arm's-length and contain customary terms and conditions and represent compensation that is considered fair value for the services
provided, the fee arrangements are not considered variable interests and accordingly, the Company does not consolidate such VIEs. Fees attributable to such arrangements for the three months ended March 31, 2018 and 2017 were $2,074,000 and $4,908,000, respectively. Fees attributable to such arrangements for the six months ended March 31, 2018 and 2017 were $8,290,000 and $7,962,000, respectively.