Emerson Radio Corporation filed SEC Form 8-K: Changes in Registrant's Certifying Accountant (Amendment)

Form 8-K/A date of report 12-28-23 true 0000032621 0000032621 2023-12-28 2023-12-28

 

 

 

FORM 8-K/A
(Amendment No. 1)

 

 

 

 

 

 

 

 

 

 

 

 

 

Registrant’s telephone number, including area code: (973) 428-2000 

 

 

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

 

 

 

 

Securities registered pursuant to Section 12(b) of the Act:

 

 

Indicate by check mark whether the Registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company ☐

 

If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

This Amendment No. 1 on Form 8-K/A (the “Amendment”) amends the Current Report on Form 8-K filed by Emerson Radio Corp. (the “Company”) with the Securities and Exchange Commission on January 4, 2024 (the “Original Form 8-K”). The Amendment is filed to clarify that the appointment of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024 was not effective upon engagement on December 28, 2023 (the “Engagement Date”), but is subject to the finalization of Marcum’s client acceptance procedures.

 

Item 4.01 Changes in Registrant’s Certifying Accountant.

 

 

As disclosed in the Original Form 8-K, on the Engagement Date, 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. The engagement of Marcum is subject to the finalization of Marcum’s client acceptance procedures.

 

As disclosed in the Original Form 8-K during the Company’s fiscal years ended March 31, 2023 and 2022, and the subsequent interim period through the Engagement Date, 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.

 

 

 

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.

 

 

Dated: January 10, 2024