8-K filed November 21, 2025, 6:59 PM ET ticker AREC CIK 0001590715

other material confidence high sentiment negative materiality 0.60

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

Machine-readable event card

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ticker: AREC
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company_name: American Resources Corp
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Source-grounded claims

1c6eabbf7f7014d0fcece991f7921310879f9166

American Resources Corp engaged GreenGrowth CPAs as its auditor.

(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.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

81a71eb2ad93c256ddc27557d617849e0e017413

American Resources Corp dismissed GBQ Partners LLC as its auditor.

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.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

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(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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