American Resources CORP 8-K Filing
Ticker: AREC · Form: 8-K · Filed: Nov 21, 2025 · CIK: 1590715
Sentiment: neutral
Filing Stats: 876 words · 4 min read · ~3 pages · Grade level 14.2 · Accepted 2025-11-21 17:15:45
Filing Documents
- arec_8k.htm (8-K) — 28KB
- arec_ex161.htm (EX-16.1) — 2KB
- arec_ex161img3.jpg (GRAPHIC) — 36KB
- arec_ex161img4.jpg (GRAPHIC) — 3KB
- 0001477932-25-008556.txt ( ) — 216KB
- arec-20251121.xsd (EX-101.SCH) — 5KB
- arec-20251121_lab.xml (EX-101.LAB) — 16KB
- arec-20251121_cal.xml (EX-101.CAL) — 1KB
- arec-20251121_pre.xml (EX-101.PRE) — 12KB
- arec-20251121_def.xml (EX-101.DEF) — 6KB
- arec_8k_htm.xml (XML) — 5KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On November 21, 2025, the Audit Committee (the "Audit Committee") of the Board of Directors of American Resources Corporation (or the "Company") approved the dismissal of GBQ Partners LLC ("GBQ") as the Company's independent registered public accounting firm. The reports of GBQ on the Company's consolidated financial statements for the fiscal years ended December 31, 2023 and December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph relating to the Company's ability to continue as a going concern. During the fiscal years ended December 31, 2023 and December 31, 2024, and through the date of termination, November 21, 2025, there were no "disagreements" with GBQ on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of GBQ would have caused GBQ to make reference thereto in its reports on the consolidated financial statement for such years. During the fiscal years ended December 31, 2023 and December 31, 2024 and through November 21, 2025, there have been no "reportable events" (as defined in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Registration S-K), except for the identified material weaknesses in its internal control over financial reporting as disclosed in the Company's Annual Report. The Company provided GBQ with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K, and requested GBQ furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not GBQ agrees with the statements related to them made by the Company in this report
01. 1. Financial Statements and Exhibits
Item 9.01. 1. Financial Statements and Exhibits. (d) Exhibits The following exhibits are attached hereto and filed herewith. Exhibit No. Description 16.1 Letter Dated November 21, 2025 from GBQ Partners LLC 2
SIGNATURES
SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. American Resources Corporation Date: November 21, 2025 By: /s/ Mark C. Jensen Mark C. Jensen Chief Executive Officer 3