---
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"
generated_at: "2026-06-02T03:43:17.040765+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# American Resources Corporation appoints GBQ Partners LLC as new auditor effective May 10, 2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-005962
- JSON: https://secwatch.observer/filing/0001654954-24-005962.json
- Plain text: https://secwatch.observer/filing/0001654954-24-005962.txt

## Key facts
- Auditor Changes
  American Resources Corp engaged GBQ Partners LLC as its auditor.
  - Action: engagement
  - Auditor: GBQ Partners LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1590715/000165495424005962/0001654954-24-005962-index.htm

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