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Note 4 - Business Combination, Contingent Consideration and Disposal of Branches (Details Textual)
1 Months Ended 2 Months Ended 10 Months Ended 12 Months Ended
Sep. 11, 2020
USD ($)
Dec. 31, 2019
USD ($)
Jan. 31, 2020
USD ($)
Feb. 28, 2019
USD ($)
Sep. 30, 2020
USD ($)
Sep. 30, 2020
USD ($)
Sep. 30, 2019
USD ($)
Payments to Acquire Businesses, Gross           $ 4,945,000 $ 387,000
Business Combination, Contingent Consideration, Liability, Total         $ 10,401,000 10,401,000 1,620,000
Financing Receivable, after Allowance for Credit Loss, Total         1,229,000 1,229,000 $ 665,000
National Tax Branches [Member] | Discontinued Operations, Disposed of by Sale [Member]              
Number of Branches Sold     1        
Disposal Group, Including Discontinued Operation, Consideration     $ 636,000        
Disposal Group, Including Discontinued Operation, Goodwill     239,000        
Disposal Group, Including Discontinued Operation, Intangible Assets     100,000        
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal     $ 297,000        
Financing Receivable, Term (Month)     10 years        
Financing Receivable, Weighted Average Interest Rate     3.00%        
Certain Assets of a Tax Preparation and Accounting Business [Member]              
Payments to Acquire Businesses, Gross       $ 387,000 582,000    
Business Combination, Contingent Consideration, Liability, Total       1,428,000 2,177,000 $ 2,177,000  
Certain Assets of a Tax Preparation and Accounting Business [Member] | Customer Relationships [Member]              
Finite-lived Intangible Assets Acquired       $ 1,815,000 $ 2,759,000    
Finite-Lived Intangible Asset, Useful Life (Year)       7 years 7 years    
Winslow Targets [Member]              
Payments to Acquire Businesses, Gross   $ 3,200,000          
Business Combination, Contingent Consideration, Number of Annual Installments   3          
Business Combination, Contingent Consideration Arrangements, Range Of Outcomes, Value, High, Net Operating Capital   $ 1,000,000          
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Low, Pre-Tax Net Earnings   1,500,000          
Business Combination, Contingent Consideration Arrangements, Range Of Outcomes, Value, High, Pre-Tax Net Earnings   3,000,000          
Escrow Deposit   $ 500,000          
Winslow Targets [Member] | Customer Relationships [Member]              
Finite-Lived Intangible Asset, Useful Life (Year)   12 years          
Winslow Targets [Member] | Brand Name [Member]              
Finite-Lived Intangible Asset, Useful Life (Year)   5 years          
United Advisor Acquisition [Member]              
Payments to Acquire Businesses, Gross $ 2,790,000            
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High $ 4,500,000            
United Advisor Acquisition [Member] | Customer Relationships [Member]              
Finite-Lived Intangible Asset, Useful Life (Year) 12 years