American Resources Corp 8-K/A

What Happened
American Resources Corp (AREC) filed an Amendment No. 1 to its Form 8-K (filed July 29, 2026) reporting a change in its independent public accountant and that the company will not rely on the prior auditor’s opinion for the December 31, 2025 financial statements. The company notified GreenGrowth of termination and its intent to engage UHY; the Audit Committee approved UHY as the new independent auditor to perform a re-audit of the December 31, 2025 Form 10-K and to audit quarterly periods in 2026.

Key Details

• June 30, 2026: AREC notified GreenGrowth they were terminated and that AREC intended to engage UHY.
• July 3, 2026: GreenGrowth sent a letter indicating they would withdraw their opinion on the December 31, 2025 financial statements by July 13, 2026 if additional responses were not received related to March 31, 2026 quarterly procedures.
• July 11, 2026: AREC’s Audit Committee approved the appointment of UHY as the new independent public accounting firm to audit the December 31, 2025 financials and quarterly periods during 2026.
• July 13, 2026: GreenGrowth’s opinion was deemed not to be relied upon; GreenGrowth refused to perform standard predecessor-auditor procedures. UHY’s engagement includes providing an audit opinion on AREC’s December 31, 2025 Form 10‑K and financial statements.
• Filing items reported: Item 4.01 (change in certifying accountant) and Item 4.02 (non-reliance on previously issued financial statements); Item 9.01 (financial statements and exhibits) none.

Why It Matters
For investors, the company’s decision to replace GreenGrowth and to have UHY re-audit the 2025 financials means the previously issued audit opinion for year-end 2025 should not be relied upon. This can affect the timing and certainty of AREC’s 2025 Form 10-K filing and may raise questions about the completeness of the prior review and audit processes. The new audit by UHY is intended to produce a reliable opinion on the 2025 financial statements; monitor future SEC filings and company disclosures for the re-audit results and any adjustments.