3. PROPERTY AND EQUIPMENT

12 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

     Property and equipment and related accumulated depreciation and amortization are summarized in the table below:

		September 30,
		2017			2016
Furniture, fixtures and equipment	$	333,748		$	333,748
Leasehold improvements		42,020			42,020
Property and equipment, cost		375,768			375,768
Less: accumulated depreciation and amortization		(355,110	)		(332,738	)
Property and equipment, net	$	20,658		$	43,030

     Depreciation and amortization expense was $22,372 and $52,754 for the fiscal years ended September 30, 2017 and 2016, respectively.