Emerson Radio (MSN) Dismisses Auditor CohnReznick LLP
Ticker: MSN · Form: 8-K · Filed: 2024-01-04T00:00:00.000Z
Sentiment: neutral
Topics: auditor-change, corporate-governance
TL;DR
**Emerson Radio just fired its auditor, CohnReznick, effective December 28, 2023.**
AI Summary
Emerson Radio Corp. (MSN) announced on December 28, 2023, that it has dismissed its independent registered public accounting firm, CohnReznick LLP, effective immediately. This change is significant because the auditor is responsible for verifying the company's financial statements, and a change can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting. Investors should pay attention to the new auditor's reputation and any subsequent changes in financial reporting or disclosures.
Why It Matters
A change in auditors can sometimes indicate disagreements over accounting practices or a company seeking a less scrutinizing firm, which could impact the reliability of future financial reports for investors.
Risk Assessment
Risk Level: medium — Changing auditors can introduce uncertainty about financial reporting integrity, especially if there were disagreements, though this filing doesn't specify reasons.
Analyst Insight
Investors should monitor Emerson Radio Corp.'s future filings for the appointment of a new auditor and any disclosures regarding the reasons for the change, as this could impact confidence in financial reporting.
Key Players & Entities
- Emerson Radio Corp. (company) — the registrant making the filing
- CohnReznick LLP (company) — the independent registered public accounting firm that was dismissed
- December 28, 2023 (date) — the date of the earliest event reported regarding the auditor change
- MSN (company) — Emerson Radio Corp.'s trading symbol on the NYSE American
Forward-Looking Statements
- Emerson Radio Corp. will announce a new independent registered public accounting firm. (Emerson Radio Corp.) — high confidence, target: 2024-03-31
FAQ
What is the primary event reported in this 8-K filing by Emerson Radio Corp.?
The primary event reported is the dismissal of Emerson Radio Corp.'s independent registered public accounting firm, CohnReznick LLP, effective December 28, 2023.
When did the reported event, the dismissal of the accountant, take place?
The earliest event reported, the dismissal of CohnReznick LLP, occurred on December 28, 2023.
What is the trading symbol and exchange for Emerson Radio Corp.?
Emerson Radio Corp.'s common stock trades under the symbol MSN on the NYSE American exchange.
What is the business address of Emerson Radio Corp. as stated in the filing?
The business address of Emerson Radio Corp. is 35 Waterview Blvd., Suite 140, Parsippany, NJ 07054.
What is the fiscal year end for Emerson Radio Corp.?
Emerson Radio Corp.'s fiscal year ends on March 31.
Filing Stats: 612 words · 2 min read · ~2 pages · Grade level 14 · Accepted 2024-01-04 16:10:16
Filing Documents
- msn20240103_8k.htm (8-K) — 28KB
- 0001437749-24-000567.txt ( ) — 157KB
- msn-20231228.xsd (EX-101.SCH) — 3KB
- msn-20231228_def.xml (EX-101.DEF) — 11KB
- msn-20231228_lab.xml (EX-101.LAB) — 15KB
- msn-20231228_pre.xml (EX-101.PRE) — 11KB
- msn20240103_8k_htm.xml (XML) — 2KB
01 Changes in Registrant ' s Certifying Accountant
Item 4.01 Changes in Registrant ' s Certifying Accountant.   Engagement of New Independent Registered Public Accounting Firm   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 for the fiscal year ending March 31, 2024 and Marcum was appointed as the Company's independent registered public accounting firm, effective December 28, 2023.   During the Company's fiscal years ended March 31, 2023 and 2022, and the subsequent interim period through December 28, 2023, neither the Company nor anyone acting on its behalf consulted with Marcum regarding: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Marcum concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 or a "reportable event" within the meaning of Item 304(a)(1)(v) of Regulation S-K.         SIGNATURE   Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.   EMERSON RADIO CORP. By: /s/  Christopher Ho Name: Christopher Ho Title:    Chief Executive Officer   Dated: January 4, 2024