Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

American Resources Corp

CIK 1590715 AREC·Mining · All EDGAR filings ↗

Progression

  1. Late filing NT 10-K
  2. Auditor change 8-K +115d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Restatement SEC item code

American Resources Corp said previously issued financial statements should no longer be relied upon

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Auditor change SEC item code

American Resources Corp reported a change in its independent accounting firm

The company dismissed the auditor. GreenGrowth CPAs → not stated No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
GreenGrowth CPAs
Predecessor tier
other
Severity
normal
Source
SEC 8-K item code
Tier downgrade
No
Why
The company's independent registered accounting firm changed.
Predecessor auditor as filed
GreenGrowth CPA

Source filing ↗

Restatement SEC item code

American Resources Corp said previously issued financial statements should no longer be relied upon

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Auditor change SEC item code

American Resources Corp reported a change in its independent accounting firm

The company dismissed the auditor. GreenGrowth CPAs → not stated No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
GreenGrowth CPAs
Predecessor tier
other
Severity
normal
Source
SEC 8-K item code
Tier downgrade
No
Why
The company's independent registered accounting firm changed.
Predecessor auditor as filed
GreenGrowth CPA

Source filing ↗

Late filing elevated Filing comparison

American Resources Corp told the SEC it could not file its quarterly report on time

The Registrant’s Annual Report on Form 10-Q for the period ending March 31, 2026 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company’s independent auditor in a timely manner without unreasonable effort and expense.
Evidence
Days past due date
0
Other periodic reports filed
No
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant’s Annual Report on Form 10-Q for the period ending March 31, 2026 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company’s independent auditor in a timely manner without unreasonable effort and expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Late filing elevated Filing comparison

American Resources Corp told the SEC it could not file its annual report on time

The Registrant’s Annual Report on Form 10-K for the period ending December 31, 2025 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company’s independent auditor in a timely manner without unreasonable effort and expense.
Evidence
Days past due date
0
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant’s Annual Report on Form 10-K for the period ending December 31, 2025 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company’s independent auditor in a timely manner without unreasonable effort and expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗