{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-015685","form_type":"8-K","ticker":"MSN","cik":"0000032621","company_name":"EMERSON RADIO CORP","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.548730+00:00","generated_at":"2026-06-02T07:22:46.375970+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 Grassi & Co. as new independent auditor for FY 2024","bullets":["Audit Committee approved Grassi & Co. as auditor for fiscal year ending March 31, 2024, effective May 3, 2024.","No prior consultations with Grassi regarding accounting principles, disagreements, or reportable events.","Change effective immediately; no mention of prior auditor relationship."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-015685","json":"https://secwatch.observer/filing/0001437749-24-015685.json","markdown":"https://secwatch.observer/filing/0001437749-24-015685.md","text":"https://secwatch.observer/filing/0001437749-24-015685.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/32621/000143774924015685/0001437749-24-015685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/32621/000143774924015685/msn20240509_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T07:22:46.375970+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":"306cb1764ab68a7aff161805f797be599abecb30","claim":"EMERSON RADIO CORP engaged Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"On May 3, 2024, the Audit Committee of the Board of Directors of Emerson Radio Corp. (the “Company”) approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024 and Grassi was appointed as the Company’s independent registered public accounting firm, effective May 3, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/32621/000143774924015685/0001437749-24-015685-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}