Company: BWNB
Filing Date: 2025-06-10
Form Type: 424B5
Source: 0001104659-25-058204
Chunk: 21

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-06-10
Form: 424B5
Chunk 21
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Enterprises, Inc.’s internal control over financial reporting have been audited by Deloitte & Touche LLP, an independent
registered public accounting firm, as stated in their reports, which express an unqualified opinion on the financial statements and an
adverse opinion on the effectiveness of Babcock & Wilcox Enterprises, Inc.’s internal control over financial reporting.
Such financial statements are incorporated by reference in reliance upon the reports of such firm given upon their authority as experts
in accounting and auditing.

<div align='center'>INFORMATION INCORPORATED BY REFERENCE</div>

This prospectus supplement
and the accompanying prospectus are part of a registration statement that we have filed with the SEC. The SEC allows us to “incorporate
by reference” the information that we file with it, which means that we can disclose important information to you by referring you
to those documents. The information incorporated by reference is considered to be part of this prospectus supplement and the accompanying
prospectus from the date we file that document. Any documents filed by us under Sections 13(a), 13(c), 14 or 15(d) of the Exchange
Act with the SEC (including those portions of our Definitive Proxy Statement on Schedule 14A, as filed with the SEC, specifically incorporated
by reference in our Annual Report on Form 10-K or amendments thereto) after the date of this prospectus supplement and before the
date that the offering of shares by means of this prospectus supplement and accompanying prospectus is terminated will automatically update
and, where applicable, supersede any information contained or incorporated by reference in this prospectus supplement and accompanying
prospectus. We incorporate by reference into this prospectus supplement and the accompanying prospectus the following documents or information
filed with the SEC (other than, in each case, documents or information deemed to have been furnished and not filed in accordance with
SEC rules):

| · | the description of our capital stock contained in our Information Statement, filed as Exhibit 99.1 to Amendment No. 4 to our Registration Statement on Form 10 (File No. 001-36876), filed on June 9, 2015, including any amendment or report 
 filed for the purpose of updating such description.                                                                                                                                                                                           |

We will provide without charge to each person,
including any beneficial owner, to whom this prospectus supplement and the accompanying prospectus are delivered, upon his or her written
or oral request, a copy of any or