{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-004585","form_type":"8-K/A","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2026-07-29T15:28:59+00:00","discovered_at":"2026-07-29T15:30:00.436179+00:00","generated_at":"2026-07-29T15:30:06.694220+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 GreenGrowth, appoints UHY; non-reliance on 2025 financials","bullets":["Dismissed GreenGrowth CPA on June 30, 2026; no disagreements or reportable events except prior material weaknesses.","Appointed UHY LLP as new auditor on July 11, 2026 to re-audit Dec 31, 2025 financials and 2026 quarters.","On July 13, 2026, GreenGrowth's opinion on 2025 financials deemed not reliable; company will re-audit.","No prior consultations with UHY on accounting principles or audit opinions before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-004585","json":"https://secwatch.observer/filing/0001477932-26-004585.json","markdown":"https://secwatch.observer/filing/0001477932-26-004585.md","text":"https://secwatch.observer/filing/0001477932-26-004585.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000147793226004585/0001477932-26-004585-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000147793226004585/arec_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-29T15:30:06.694220+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"}