---
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"
generated_at: "2026-06-07T01:07:26.610913+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Emerson Radio Corp. clarifies Marcum LLP auditor engagement effective upon finalization of client acceptance procedures

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-001106
- JSON: https://secwatch.observer/filing/0001437749-24-001106.json
- Plain text: https://secwatch.observer/filing/0001437749-24-001106.txt

## Key facts
- Auditor Changes
  EMERSON RADIO CORP engaged Marcum as its auditor.
  - Action: engagement
  - Auditor: Marcum
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/32621/000143774924001106/0001437749-24-001106-index.htm

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