secwatch.observer — SEC 8-K summary ====================================== Issuer: American Resources Corp (AREC) CIK: 0001590715 Form: 8-K Filed at: 2026-07-24T12:00:47+00:00 Accession: 0001477932-26-004477 Event type: other_material Sentiment: negative Materiality: 0.85 Item codes: 4.01, 4.02, 9.01 LLM model: deepseek-v4-flash:cloud@v2 American Resources dismisses auditor; non-reliance on 2025 financials after opinion withdrawal -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1590715/000147793226004477/0001477932-26-004477-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1590715/000147793226004477/arec_8k.htm HTML page: https://secwatch.observer/filing/0001477932-26-004477 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer