Business Context and Reporting Period
Company: Emerson Radio Corp.
Filing Type: Form 8-K (Current Report)
Date of Report: December 28, 2023
Reporting Period: Fiscal year ending March 31, 2024 (for the new auditor engagement)
Key Financial Metrics
This filing does not contain financial performance data. The document does not provide values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
The primary material change reported is the replacement of the independent registered public accounting firm.
- New Auditor: Marcum LLP was engaged and appointed effective December 28, 2023.
- Scope: Marcum LLP will serve as the independent auditor for the fiscal year ending March 31, 2024.
- Prior Consultations: The Company confirmed no consultations occurred with Marcum regarding accounting principles, audit opinions, disagreements, or reportable events during the fiscal years ended March 31, 2023 and 2022, or the interim period through December 28, 2023.
Guidance, Outlook, and Risks
The filing contains no management guidance, financial outlook, risk factors, contingencies, or discussion of unusual items. The report is strictly limited to the change in certifying accountant.
Investor Verification Checklist
- Verify the identity and credentials of the new auditor, Marcum LLP.
- Review the subsequent 10-K or 10-Q filings to confirm the audit opinion issued by Marcum LLP for the fiscal year ending March 31, 2024.
- Investigate the reason for the departure of the previous auditor, as this filing only details the engagement of the new firm.