{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-033172","form_type":"8-K","ticker":"MSN","cik":"0000032621","company_name":"EMERSON RADIO CORP","filed_at":"2023-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.639687+00:00","generated_at":"2026-06-07T20:35:32.137106+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Emerson Radio's auditor MSPC resigns effective Nov 22, 2023; successor search underway","bullets":["MSPC resigned as auditor due to its internal decision to stop serving public companies.","Resignation effective November 22, 2023; no disagreements or reportable events cited.","Audit reports for FY2023 and FY2022 were unqualified with no adverse opinions.","Audit Committee seeking a new independent registered public accounting firm for FY2024 audit."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-033172","json":"https://secwatch.observer/filing/0001437749-23-033172.json","markdown":"https://secwatch.observer/filing/0001437749-23-033172.md","text":"https://secwatch.observer/filing/0001437749-23-033172.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/32621/000143774923033172/0001437749-23-033172-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/32621/000143774923033172/msn20231129_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T20:35:32.137106+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0b4d55ea7d51e99a3cedc13186597e3a53e50f7a","claim":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation resigned as auditor of EMERSON RADIO CORP.","evidence_excerpt":"On November 22, 2023, the Audit Committee (the \"Audit Committee\") of the Board of Directors of Emerson Radio Corp. (the \"Company\") was informed by MSPC, Certified Public Accountants and Advisors, A Professional Corporation (\"MSPC\") that MSPC will be resigning as the Company's independent registered public accounting firm effective November 22, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/32621/000143774923033172/0001437749-23-033172-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}