{"filing":{"accession_number":"0001477932-26-004477","cik":"0001590715","ticker":"AREC","company_name":"American Resources Corp","form":"8-K","filing_date":"2026-07-24","report_date":"2026-06-30","primary_document":"arec_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1590715/000147793226004477/arec_8k.htm"},"events":[{"id":20320,"run_id":18296,"accession_number":"0001477932-26-004477","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"American Resources Corp dismissed GreenGrowth CPAs on June 30, 2026, and appointed UHY LLP as its new independent accountant on July 11, 2026. No disagreements or reportable events occurred, and the prior auditor's report was unqualified.","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19649,"accession_number":"0001477932-26-004477","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the registrant's independent accountant under Item 4.01: dismissal of GreenGrowth CPA's on June 30, 2026, and appointment of UHY LLP on July 11, 2026. The disclosure explicitly states no disagreements or reportable events occurred, and the prior auditor's report was unqualified, indicating a routine auditor transition rather than a crisis-driven change. This is a textbook auditor_change event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T12:02:09.177077+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":20321,"run_id":18296,"accession_number":"0001477932-26-004477","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"GreenGrowth CPAs withdrew its audit opinion on the December 31, 2025 financial statements, triggering a non-reliance disclosure under Item 4.02. The newly appointed auditor UHY LLP is engaged to provide a replacement opinion.","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19650,"accession_number":"0001477932-26-004477","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses that GreenGrowth is withdrawing their audit opinion on the December 31, 2025 financial statements, which is a classic non-reliance event under Item 4.02. This withdrawal of a previously issued audit opinion constitutes a restatement-related disclosure and is material to investors assessing the reliability of the company's financial reporting, even though a new auditor (UHY) is engaged to provide a replacement opinion.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T12:02:09.177077+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19649,"accession_number":"0001477932-26-004477","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses a change in the registrant's independent accountant under Item 4.01: dismissal of GreenGrowth CPA's on June 30, 2026, and appointment of UHY LLP on July 11, 2026. The disclosure explicitly states no disagreements or reportable events occurred, and the prior auditor's report was unqualified, indicating a routine auditor transition rather than a crisis-driven change. This is a textbook auditor_change event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T12:02:09.177077+00:00","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-24"},{"id":19650,"accession_number":"0001477932-26-004477","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses that GreenGrowth is withdrawing their audit opinion on the December 31, 2025 financial statements, which is a classic non-reliance event under Item 4.02. This withdrawal of a previously issued audit opinion constitutes a restatement-related disclosure and is material to investors assessing the reliability of the company's financial reporting, even though a new auditor (UHY) is engaged to provide a replacement opinion.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T12:02:09.177077+00:00","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-24"}]}