{"url_path":"/sec/arec/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1590715/0001477932-26-003317-index.html","accession_number":"0001477932-26-003317","cik":"0001590715","ticker":"AREC","issuer_name":"American Resources Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1590715/0001477932-26-003317-index.html","primary_entity_key":"0001590715","primary_entity_name":"American Resources Corp"},"word_count":32,"has_tables":true,"body_markdown":"**Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.**\n\n \n\nWe did not have any disagreements on accounting and financial disclosure with our accounting firm during the reporting period."}