---
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"
generated_at: "2026-05-28T01:10:11.656960+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# American Rebel restates FY2022-23 financials; prior Qs in 2023-24 not reliable

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 3.02, 4.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-002366
- JSON: https://secwatch.observer/filing/0001493152-25-002366.json
- Plain text: https://secwatch.observer/filing/0001493152-25-002366.txt

## Key facts
- Auditor Changes
  AMERICAN REBEL HOLDINGS INC engaged GBQ Partners LLC as its auditor.
  - Action: engagement
  - Auditor: GBQ Partners LLC
  source text: Effective May 14, 2024, the Company engaged GBQ Partners LLC (“ GBQ ”) as the Company’s new independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm
- Auditor Changes
  AMERICAN REBEL HOLDINGS INC dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: the Company dismissed Borgers as its independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm
- Auditor Changes
  AMERICAN REBEL HOLDINGS INC reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1648087/000149315225002366/0001493152-25-002366-index.htm

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