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Form 8-K

sec.gov
DFLIW DFLI The article is a Form 8-K filing, which typically reports unscheduled material events or corporate changes. It does not inherently provide sentiment on the company's performance or prospects.

8-K — Dragonfly Energy Holdings Corp.

Accession: 0001493152-26-044337

Filed: 2026-09-25

Period: 2026-09-25

CIK: 0001847986

SIC: 3690 (MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — form8-k.htm (Primary)

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date

of Report (Date of earliest event reported): September 25, 2026

DRAGONFLY

ENERGY HOLDINGS CORP.

(Exact

name of registrant as specified in its charter)

Nevada

001-40730

85-1873463

(State

or other jurisdiction

of

incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

12915

Old Virginia Road

Reno,

Nevada

89521

(Address

of principal executive offices)

(Zip

Code)

Registrant’s

telephone number, including area code: (775) 622-3448

N/A

(Former

name or former address, if changed since last report.)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions:

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Common

Stock, par value $0.0001 per share

DFLI

The

Nasdaq Capital Market

Redeemable

warrants, exercisable for common stock

DFLIW

The

Nasdaq Capital Market

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405)

or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging

growth company ☒

If

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item

4.01.

Changes

in Registrant’s Certifying Accountant.

On

September 25, 2026, the Audit Committee of the Board of Directors of Dragonfly Energy Holdings

Corp. (the “Company”) approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”), the Company’s

independent registered public accounting firm, and approved the engagement of MaloneBailey LLP (“MaloneBailey”)

as its new independent registered public accounting firm as of and for the year ended December 31, 2026. As described below, the change

in independent registered public accounting firm is not the result of any disagreement with CBIZ CPAs.

CBIZ CPAs’

audit report on the Company’s consolidated financial statements for the year ended December 31, 2025 did not contain an

adverse opinion or a disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope,

or accounting principles. As previously disclosed in the Company’s Current Report on Form 8-K filed on March 24, 2025,

Marcum LLP notified the Company on March 21, 2025, of its intention to resign effective upon the filing of the Company’s

Annual Report on Form 10-K for the fiscal year ended December 31, 2024. Following the filing of the Form 10-K on March 31, 2025,

Marcum LLP’s resignation became effective and CBIZ CPAs was appointed as the Company’s independent registered public

accounting firm.

From

the period starting March 31, 2025 through September 25, 2026,

there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the

Company and CBIZ CPAs on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or

procedure, which disagreement(s), if not resolved to the satisfaction of CBIZ CPAs, would have caused it to make reference to

the subject matter of the disagreement(s) in connection with its report; and (ii) no “reportable events” within the meaning

of Item 304(a)(1)(v) of Regulation S-K.

During

the fiscal years ended December 31, 2024 and 2025 and the subsequent interim periods through September 25, 2026, neither the Company

nor anyone on its behalf has consulted with MaloneBailey regarding: (i) the application of accounting principles to a specified 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 was provided to the Company nor oral advice was provided that MaloneBailey concluded was an important factor considered

by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either

the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions or a reportable

event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The

Company has provided CBIZ CPAs with a copy of the disclosures in this Form 8-K and has requested that CBIZ CPAs furnish

the Company with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether it agrees with

the statements made herein and, if not, stating the respects in which it does not agree. A copy of CBIZ CPAs’ letter, dated

September 25, 2026, is filed as Exhibit 16.1 to this Form 8-K.

Item

9.01.

Financial

Statements and Exhibits.

(d)

The following exhibit is filed with this report:

Exhibit

No.

Description

16.1

Letter from CBIZ CPAs to the SEC

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

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.

DRAGONFLY

ENERGY HOLDINGS CORP.

Dated:

September 25, 2026

By:

/s/

Denis Phares

Name:

Denis

Phares

Title:

Chief

Executive Officer, Interim Chief Financial Officer and President

EX-16.1

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

CBIZ

CPAs P.C

730

Third Avenue

11th

Floor

New

York, NY 10017

P:

212.485.5500

September

25, 2026

Securities

and Exchange Commission

100

F Street, N.E.

Washington,

D.C. 20549

Commissioners:

We

have read the statements made by Dragonfly Energy Holdings Corp. under Item 4.01 of its Form 8-K dated September 25, 2026. We agree with

the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Dragonfly

Energy Holdings Corp. contained therein.

Very

truly yours,

New

York, New York

CBIZCPAS.COM

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