Company: BWNB
Filing Date: 2025-04-10
Form Type: 8-K
Source: 0001104659-25-033780
Chunk: 1

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-04-10
Form: 8-K
Item: Item 4.01
Chunk 1
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5, related to (1) maintaining an effective control environment based on the
criteria established in the Committee of Sponsoring Organizations (“ COSO”) Framework, (2) maintaining effective risk assessment
based on the criteria established in the COSO Framework, (3) maintaining effective control activities based on the criteria established
in the COSO Framework, (4) generating and providing quality information and communication activities based on the criteria established
in the COSO Framework and (5) designing and implementing monitoring activities based on the criteria established in the COSO Framework.

In accordance with Item 304(a)(3) of Regulation S-K, the Company has
provided Deloitte with a copy of the foregoing disclosures and has requested that Deloitte furnish the Company with a letter addressed
to the Securities and Exchange Commission stating whether Deloitte agrees with the statements made by the Company set forth above. A copy
of Deloitte’s letter, dated April 10, 2025, is filed as Exhibit 16.1 to this Form 8-K.

(b) New Independent Registered Public Accounting Firm

The Audit and Finance Committee approved the Company’s recommendation
to engage BDO USA, P. C. (“ BDO”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. BDO was engaged effective upon execution of its engagement letter with the Company on April 4, 2025.

During the fiscal years ended December 31, 2024 and 2023 and the subsequent
interim period through April 4, 2025, neither the Company nor anyone on its behalf has consulted with BDO regarding: (i) the application
of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered
on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that BDO concluded was
an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii)
any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions;
or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 7.01 Regulation FD Disclosure