{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-005580","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.118040+00:00","generated_at":"2026-06-02T22:05:01.981429+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"American Resources dismisses auditor BF Borgers after SEC bans firm from practice","bullets":["Dismissed BF Borgers as independent auditor on May 3, 2024; BF Borgers is currently banned from SEC practice under Rule 102(e).","Audit reports for FY2022 and FY2023 contained going-concern explanatory paragraphs but no adverse opinions or qualifications.","No disagreements with BF Borgers on accounting principles or reportable events beyond previously disclosed material weaknesses.","No replacement auditor has been appointed as of the filing date."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-005580","json":"https://secwatch.observer/filing/0001654954-24-005580.json","markdown":"https://secwatch.observer/filing/0001654954-24-005580.md","text":"https://secwatch.observer/filing/0001654954-24-005580.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424005580/0001654954-24-005580-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424005580/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T22:05:01.981429+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":"2fc9aef098dc5407b0f902141d1e37e1bf7e9ce5","claim":"American Resources Corp dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of American Resources Corporation (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424005580/0001654954-24-005580-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}