{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-005962","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.118272+00:00","generated_at":"2026-06-02T03:43:17.040765+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"American Resources Corporation appoints GBQ Partners LLC as new auditor effective May 10, 2024","bullets":["Appointed GBQ Partners LLC as independent registered public accounting firm on May 10, 2024.","No prior consultations with GBQ regarding accounting principles or audit opinions in the past two fiscal years.","GBQ was not consulted on any accounting, auditing, or financial reporting issues before engagement.","Appointment approved by Audit Committee and effective immediately."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-005962","json":"https://secwatch.observer/filing/0001654954-24-005962.json","markdown":"https://secwatch.observer/filing/0001654954-24-005962.md","text":"https://secwatch.observer/filing/0001654954-24-005962.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424005962/0001654954-24-005962-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424005962/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:43:17.040765+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":"8c3708e8380889388d7b33c06a3c1836d3556062","claim":"American Resources Corp engaged GBQ Partners LLC as its auditor.","evidence_excerpt":"On May 10, 2024, the Audit Committee approved the appointment of GBQ Partners LLC (\"GBQ\") as the Company’s new independent public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424005962/0001654954-24-005962-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GBQ Partners LLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}