{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-001106","form_type":"8-K/A","ticker":"MSN","cik":"0000032621","company_name":"EMERSON RADIO CORP","filed_at":"2024-01-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.560087+00:00","generated_at":"2026-06-07T01:07:26.610913+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Emerson Radio Corp. clarifies Marcum LLP auditor engagement effective upon finalization of client acceptance procedures","bullets":["Audit Committee approved Marcum as independent auditor on Dec 28, 2023, for fiscal year ending March 31, 2024, but subject to Marcum's client acceptance procedures.","Amendment corrects original 8-K filed Jan 4, 2024, which omitted this condition.","Company did not consult Marcum on accounting principles, disagreements, or reportable events prior to engagement.","Engagement remains pending until Marcum finalizes its acceptance procedures."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-001106","json":"https://secwatch.observer/filing/0001437749-24-001106.json","markdown":"https://secwatch.observer/filing/0001437749-24-001106.md","text":"https://secwatch.observer/filing/0001437749-24-001106.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/32621/000143774924001106/0001437749-24-001106-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/32621/000143774924001106/msn20240109_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T01:07:26.610913+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":"91eb61ad6d2de23fcf87d85eb5fd60735ec02d8c","claim":"EMERSON RADIO CORP engaged Marcum as its auditor.","evidence_excerpt":"the Audit Committee of the Board of Directors of the Company approved the engagement of Marcum as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/32621/000143774924001106/0001437749-24-001106-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}