American Resources Corp 8-K

What Happened

• American Resources Corporation (AREC) announced the Audit Committee dismissed its independent registered public accounting firm, GreenGrowth CPA’s, effective June 30, 2026. GreenGrowth’s report on the company’s consolidated financial statements for the fiscal year ended December 31, 2025 was not adverse or qualified, and GreenGrowth reported no disagreements with management through the termination date. On July 11, 2026 the Audit Committee engaged UHY LLP as the new independent registered public accounting firm, effective immediately. On July 3, 2026 GreenGrowth notified the company it was withdrawing its opinion on the December 31, 2025 financial statements; AREC has engaged UHY to perform an audit and issue an opinion on the 2025 Form 10-K and financial statements.

Key Details

• Auditor dismissal approved: June 30, 2026 (GreenGrowth CPA’s).
• Notice of withdrawal of 2025 audit opinion: July 3, 2026.
• New auditor engaged: UHY LLP, approval date July 11, 2026; UHY will audit and opine on the December 31, 2025 Form 10-K.
• GreenGrowth reported no disagreements with management and its 2025 report was not qualified; the only reportable issue noted previously was identified material weaknesses in internal control over financial reporting disclosed in AREC’s Annual Report.

Why It Matters

• The company has changed auditors and the prior auditor has withdrawn its opinion for the 2025 financial statements, so investors should note that AREC is obtaining a new audit opinion from UHY for the 2025 Form 10-K. This filing affects the reliability status of the previously issued 2025 financial statements until UHY completes its audit and issues an opinion. The disclosure also references previously reported material weaknesses in internal control over financial reporting, a relevant fact for assessing financial reporting risk.