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Note 5 - Goodwill
 12 Months Ended
Sep. 30, 2020
Notes to Financial Statements  
Goodwill Disclosure [Text Block]
NOTE
5.
GOODWILL
 
Changes to the carrying amount of goodwill during the years ended
September 30, 2020
and
2019
are as follows:
 
   
Brokerage and Advisory Services
    
Tax and Accounting Services
    
Total
  
                         
Balance as of September 30, 2018
   $
4,451,000
     $
702,000
     $
5,153,000
  
Impairment
    
—
      
—
      
—
  
Balance as of September 30, 2019
   $
4,451,000
     $
702,000
     $
5,153,000
  
Goodwill related to Winslow acquisition    
2,680,000
      
—
      
2,680,000
  
Goodwill related to UA acquisition    
4,803,000
      
—
      
4,803,000
  
Reduction related to sale of National Tax branches    
(164,000
 )    
(75,000
 )    
(239,000
 )
Impairment    
(724,000
 )    
—
      
(724,000
 )
Balance as of September 30, 2020
   $
11,046,000
     $
627,000
     $
11,673,000
  
 
The annual quantitative impairment tests performed on 
September 30, 2020
 indicated an impairment of goodwill in the brokerage and advisory services segment in the amount of
$724,000.
The fair value of the reporting unit was estimated using the guideline company method taking into consideration the market value based on the Company's stock market. The impairment charge is included in other administrative expenses in the consolidated statement of operations. There was
no
impairment of goodwill for the year ended
September 30, 2019
.