---
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"
generated_at: "2026-06-07T20:35:32.137106+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Emerson Radio's auditor MSPC resigns effective Nov 22, 2023; successor search underway

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-033172
- JSON: https://secwatch.observer/filing/0001437749-23-033172.json
- Plain text: https://secwatch.observer/filing/0001437749-23-033172.txt

## Key facts
- Auditor Changes
  MSPC, Certified Public Accountants and Advisors, A Professional Corporation resigned as auditor of EMERSON RADIO CORP.
  - Action: resignation
  - Auditor: MSPC, Certified Public Accountants and Advisors, A Professional Corporation
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/32621/000143774923033172/0001437749-23-033172-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.