Attached files
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| S-1 - SECUREALERT, INC. FORM S-1 SEPTEMBER 9, 2010 - Track Group, Inc. | scras120100909.htm |
| EX-5.01 - OPINION REGARDING LEGALITY - Track Group, Inc. | ex5-1.htm |
| EX-21.01 - SUBSIDIARIES OF THE COMPANY - Track Group, Inc. | ex21-01.htm |
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HANSEN, BARNETT & MAXWELL, P.C.
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A Professional Corporation
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Registered with the Public Company
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CERTIFIED PUBLIC ACCOUNTANTS
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Accounting Oversight Board
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5 Triad Center, Suite 750
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Salt Lake City, UT 84180-1128
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Phone: (801) 532-2200
Fax: (801) 532-7944
www.hbmcpas.com
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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
SecureAlert, Inc.
We consent to the incorporation by reference in this Registration Statement of 166,602,000 shares of common stock on Form S-1 of our report dated January 12, 2010, relating to the consolidated financial statements which appear in SecureAlert, Inc.’s Annual Report on Form 10-K for the year ended September 30, 2009. We also consent to us being named as experts.
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HANSEN, BARNETT & MAXWELL, P.C.
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Salt Lake City, Utah
September 8, 2010