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Accrued Expenses and Other Liabilities
 12 Months Ended
Sep. 30, 2018
Payables and Accruals [Abstract]  
Accrued Expenses and Other Liabilities
Accrued Expenses and Other Liabilities
Accrued expenses and other liabilities consisted of the following (in thousands):

 
 
September 30,
 
 
2018
 
2017
Compensation and benefits
 
$
2,500

 
$
1,662

Research and development costs
 
6,659

 
339

UCLB milestone
 
653

 
—

Professional fees
 
3,099

 
300

Deferred rent
 
569

 
197

Other liabilities
 
623

 
589

Total accrued expenses and other liabilities
 
$
14,103

 
$
3,087


Other liabilities primarily consist of the current portion of other long-term payables and lease incentive liability, together amounts of $0.4 million and $0.4 million are recorded as of September 30, 2018 and 2017, respectively. The increase in research and development expense accrued of $6.3 million is primarily related to costs associated with the activities necessary to prepare, activate clinical trial sites, and continue clinical trial programs. The increase in professional fees expense accrued of $2.8 million is related to the continued growth of the Company's business.