{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-004477","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2026-07-24T12:00:47+00:00","discovered_at":"2026-07-24T12:05:00.270378+00:00","generated_at":"2026-07-24T12:05:19.354868+00:00","sec_items":["4.01","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"American Resources dismisses auditor; non-reliance on 2025 financials after opinion withdrawal","bullets":["Audit Committee dismissed GreenGrowth CPA as auditor on June 30, 2026; no disagreements or reportable events except prior material weaknesses.","Appointed UHY LLP as new independent auditor on July 11, 2026.","GreenGrowth withdrew its opinion on Dec 31, 2025 financial statements on July 3, 2026.","Company will re-audit 2025 financials with UHY; previously issued financials should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-004477","json":"https://secwatch.observer/filing/0001477932-26-004477.json","markdown":"https://secwatch.observer/filing/0001477932-26-004477.md","text":"https://secwatch.observer/filing/0001477932-26-004477.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000147793226004477/0001477932-26-004477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000147793226004477/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-24T12:05:19.354868+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}