{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-000567","form_type":"8-K","ticker":"MSN","cik":"0000032621","company_name":"EMERSON RADIO CORP","filed_at":"2024-01-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.560277+00:00","generated_at":"2026-06-07T04:20:01.811125+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Emerson Radio appoints Marcum LLP as new auditor for FY March 2024","bullets":["Audit Committee approved Marcum as independent registered public accounting firm on December 28, 2023, effective immediately.","Marcum replaces prior auditor for fiscal year ending March 31, 2024.","No prior consultations with Marcum on accounting principles or disagreements/reportable events during fiscal 2022-2023 or interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-000567","json":"https://secwatch.observer/filing/0001437749-24-000567.json","markdown":"https://secwatch.observer/filing/0001437749-24-000567.md","text":"https://secwatch.observer/filing/0001437749-24-000567.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/32621/000143774924000567/0001437749-24-000567-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/32621/000143774924000567/msn20240103_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T04:20:01.811125+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":"37833be985462d3a6187af1570528d4ca4240154","claim":"EMERSON RADIO CORP engaged Marcum LLP as its auditor.","evidence_excerpt":"On December 28, 2023, the Audit Committee of the Board of Directors of Emerson Radio Corp. (the “Company”) approved the engagement of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/32621/000143774924000567/0001437749-24-000567-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}