{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-002366","form_type":"8-K","ticker":"AREB","cik":"0001648087","company_name":"AMERICAN REBEL HOLDINGS INC","filed_at":"2025-01-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.300788+00:00","generated_at":"2026-05-28T01:10:11.656960+00:00","sec_items":["3.02","4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"American Rebel restates FY2022-23 financials; prior Qs in 2023-24 not reliable","bullets":["Non-reliance on previously issued FY2022-23 audited and Q1-Q3 2023 and Q1-Q2 2024 interim financials.","Restatement driven by accounting errors in inventory, COGS, AR, debt accruals, preferred stock, acquisition accounting, and leases.","GBQ re-auditing; expects to file amended 10-K/A and Q3 2024 10-Q by Jan 31, 2025.","Issued 55k common shares to consultant and 43,335 Series D preferred shares to service providers.","Press releases highlight CEO music performance and Champion product launch; no financial impact."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-002366","json":"https://secwatch.observer/filing/0001493152-25-002366.json","markdown":"https://secwatch.observer/filing/0001493152-25-002366.md","text":"https://secwatch.observer/filing/0001493152-25-002366.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T01:10:11.656960+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":[{"claim_id":"00e8edf0b40eb3d117f7fb47fadada9b8b717859","claim":"AMERICAN REBEL HOLDINGS INC engaged GBQ Partners LLC as its auditor.","evidence_excerpt":"Effective May 14, 2024, the Company engaged GBQ Partners LLC (“ GBQ ”) as the Company’s new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GBQ Partners LLC"}]},{"claim_id":"048eb7faf2b8f418fc03d77e2952c4f063e65a00","claim":"AMERICAN REBEL HOLDINGS INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"the Company dismissed Borgers as its independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"9c1db060e57cf97e329e892d386ba55c4dbb4c37","claim":"AMERICAN REBEL HOLDINGS INC reported that prior financial statements should not be relied upon.","evidence_excerpt":"the board of directors of the Company, after discussion with management and GBQ of the matters described above, concluded that the Company’s (i) audited financial statements as of and for the years ended December 31, 2023 and December 31, 2022, as previously included in the 2023 Form 10-K; and (ii) interim unaudited financial statements included in the Subject Forms 10-Q, should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}