Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Cash flows from operating activities
Net income	$ 3,284,507	$ 3,382,459
Less: Net income (loss) from discontinued operations	(70,570)	60,903
Net income from continuing operations	3,355,077	3,321,556
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred tax expense	368,860	243,148
Depreciation and amortization	332,970	395,762
Stock-based compensation	69,900	108,904
Provision for losses on receivables		31,861
Gain on sale of subsidiary	467,343
Change in operating assets and liabilities:
Receivables	662,598	65,686
Advanced agency commissions	686	413,229
Prepaid expenses and other assets	(85,697)	60,241
Deposits and other assets		(39,323)
Accounts payable	323,715	52,339
Accrued commissions		(48,646)
Deferred revenue		(186,958)
Claims and other accrued liabilities	(595,994)	(1,718,259)
Net cash provided by operating activities from continuing operations	4,828,888	2,752,397
Net cash provided by (used in) discontinued operations	(377,787)	535,329
Net cash provided by operating activities	4,451,101	3,287,726
Cash flows from investing activities
Decrease in restricted cash	163,178	436,694
Purchase of equipment	(46,520)	(4,689)
Cash received from sale of subsidiary	350,000
Net cash provided by investing activities from continuing operations	466,658	432,005
Net cash provided by investing activities from discontinued operations		141,099
Net cash provided by investing activities	466,658	573,104
Cash flows from financing activities from continuing operations
Cash flows from financing activities from discontinued operations
Net cash provided by financing activities	0	0
Net increase in cash and cash equivalents	4,917,759	3,184,402
Cash and cash equivalents at beginning of period	12,258,258	5,380,571
Cash and cash equivalents at end of period	17,176,017	8,497,135
Cash and cash equivalents of discontinued operations at end of period		324,130
Cash and cash equivalents of continuing operations at end of period	$ 17,176,017	$ 8,889,103

Access Plans Inc 10-Q