American Resources Corp (AREC): auditor change — American Resources dismisses auditor GBQ, cites going concern and material weaknesses in prior reports

American Resources Corp

Dismissed GBQ Partners LLC as independent auditor on November 21, 2025; GBQ's reports for FY2023-2024 included a going concern explanatory paragraph.
No disagreements with GBQ on accounting principles; material weaknesses in internal controls had been previously disclosed in the Company's Annual Report.
Audit committee appointed GreenGrowth CPAs as new independent auditor, effective immediately upon dismissal.
Neither the Company nor its behalf consulted GreenGrowth on accounting principles or audit opinions prior to engagement.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

American Resources Corp engaged GreenGrowth CPAs as its auditor.

Action: engagement
Auditor: GreenGrowth CPAs

Exact text from the filing

(b) Newly Engaged Independent Registered Public Accounting Firm On November 21, 2025, the Audit Committee approved the appointment of GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent public accounting firm, effective immediately.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

American Resources Corp dismissed GBQ Partners LLC as its auditor.

Action: dismissal
Auditor: GBQ Partners LLC
Successor: GreenGrowth CPAs

Exact text from the filing

t’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On November 21, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of American Resources Corporation (or the “Company”) approved the dismissal of GBQ Partners LLC (“GBQ”) as the Company’s independent registered public accounting firm.

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American Resources Corp filing history →

Source: SEC EDGAR

accession 0001477932-25-008556

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