---
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"
generated_at: "2026-07-24T12:05:19.354868+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# American Resources dismisses auditor; non-reliance on 2025 financials after opinion withdrawal

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.01, 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-26-004477
- JSON: https://secwatch.observer/filing/0001477932-26-004477.json
- Plain text: https://secwatch.observer/filing/0001477932-26-004477.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.