---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-22-002806"
form_type: "8-K"
ticker: "RMCO"
cik: "0001843656"
company_name: "Royalty Management Holding Corp"
filed_at: "2022-03-09T23:59:59+00:00"
generated_at: "2026-06-27T00:31:08.845642+00:00"
event_type: "other"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# American Acquisition Opportunity non-reliance on prior financials due to SPAC share classification error

## Summary
- Audit Committee on March 7, 2022 concluded prior financials should no longer be relied upon.
- Error: Public Shares incorrectly classified as permanent equity instead of temporary equity per ASC 480.
- Affected periods: audited balance sheet March 17, 2021 and unaudited Q1, Q2, Q3 2021.
- Company will file amended Q3 2021 10-Q; no impact on cash position or trust account.
- Restatement does not change cash held in trust or operating cash.

## SEC filing metadata
- accession: 0001654954-22-002806
- form_type: 8-K
- ticker: RMCO
- cik: 0001843656
- company_name: Royalty Management Holding Corp
- filed_at: 2022-03-09T23:59:59+00:00
- event_type: other
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1843656/000165495422002806/0001654954-22-002806-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1843656/000165495422002806/amao_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-22-002806
- JSON: https://secwatch.observer/filing/0001654954-22-002806.json
- Plain text: https://secwatch.observer/filing/0001654954-22-002806.txt

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