secwatch.observer — SEC 8-K summary
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Issuer:     American Resources Corp (AREC)
CIK:        0001590715
Form:       8-K
Filed at:   2024-05-06T23:59:59+00:00
Accession:  0001654954-24-005580
Event type: other_material
Sentiment:  negative
Materiality: 0.80
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

American Resources dismisses auditor BF Borgers after SEC bans firm from practice
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1590715/000165495424005580/0001654954-24-005580-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1590715/000165495424005580/arec_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-24-005580

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