secwatch.observer — SEC 8-K summary
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Issuer:     American Resources Corp (AREC)
CIK:        0001590715
Form:       8-K
Filed at:   2025-11-21T23:59:59+00:00
Accession:  0001477932-25-008556
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

American Resources dismisses auditor GBQ, cites going concern and material weaknesses in prior reports
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1590715/000147793225008556/0001477932-25-008556-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1590715/000147793225008556/arec_8k.htm
  HTML page:      https://secwatch.observer/filing/0001477932-25-008556

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