Form 8-K

8-K — National Energy Services Reunited Corp.

Accession: 0001493152-26-036716

Filed: 2026-08-10

Period: 2026-08-04

CIK: 0001698514

SIC: 1389 (OIL, GAS FIELD SERVICES, NBC)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

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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)

the Securities Exchange Act of 1934

Date

of Report (Date of earliest event reported): August 4, 2026

Commission

File Number: 001-38091

NATIONAL

ENERGY SERVICES REUNITED CORP.

(Exact

name of registrant as specified in its charter)

British

Virgin Islands

82-4881231

(State

or other jurisdiction

incorporation or organization)

(I.R.S.

Employer

Identification

No.)

777

Post Oak Blvd., Suite 730, Houston, Texas

77056

(Address

of principal executive offices)

(Zip

Code)

(832) 925-3777

Registrant’s

telephone number, including area code

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 (see General Instruction A.2. below):

☐

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

Ordinary

shares, no par value per share

NESR

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 (§230.405

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

Emerging

growth company ☐

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.

August 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of National Energy Services Reunited

Corp. (“NESR” or the “Company”) concluded the Company’s competitive audit tender process, which commenced

at the beginning of the second quarter of 2026 following the Audit Committee’s determination that the upcoming required rotation

of the lead audit engagement partner presented an appropriate opportunity to conduct a comprehensive review of the Company’s independent

audit services.

(a) Dismissal

of Previous Independent Registered Public Accounting Firm.

a result of the tender, on August 4, 2026, the Audit Committee approved the dismissal of Grant Thornton Audit and Accounting Limited

(Dubai Branch) (“GT”) as the Company’s independent registered public accounting firm, effective upon completion of

GT’s audit of the Company’s financial statements for the year ending December 31, 2026. GT was previously engaged to audit

the Company’s consolidated financial statements for the year ending December 31, 2026. The dismissal of GT does not affect GT’s

engagement for the year ended December 31, 2026.

GT’s

reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2025, and 2024 did not contain

an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During

the fiscal years ended December 31, 2025 and 2024, and in the subsequent interim period through August 4, 2026, there were no “disagreements”

(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and GT on any matter of accounting

principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the

satisfaction of GT, would have caused GT to make reference to the subject matter of such disagreements in its reports on the consolidated

financial statements for such years.

previously disclosed in the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2024, filed on March 28,

2025, the Company disclosed a material weakness related to tone at the top sufficient to ensure a culture of compliance with the Company’s

accounting, finance and internal control policies, including through: (a) lack of an effective organizational structure to promote effective

internal control; (b) lack of effective communication protocols to ensure timely escalation and resolving of accounting issues; and (c)

insufficient technical accounting resources with an appropriate level of accounting knowledge, experience and training commensurate within

Company’s structure and financial reporting requirements to appropriately analyze, record and disclose accounting matters timely

and accurately in accordance with U.S. GAAP. The material weakness was remediated during the year ended December 31, 2025. There were

no other “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K) during the fiscal years ended December 31,

2025, and 2024, and in the subsequent interim period through August 4, 2026.

The

Company provided GT with a copy of this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission

(“SEC”) and requested that GT furnish the Company with a letter addressed to the SEC stating whether it agrees with the above

statements. A copy of GT’s letter, dated August 10, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment

of New Independent Registered Public Accounting Firm.

The

Audit Committee also approved on August 4, 2026, the appointment of PricewaterhouseCoopers Limited Partnership Dubai Branch (“PwC”)

as its independent registered public accounting firm, effective for the audit of the Company’s consolidated financial statements

for the fiscal year ending December 31, 2027. During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period

through August 4, 2026, the Company has not consulted with PwC regarding either (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 was oral advice provided that PwC 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, as that term is defined in S-K 304(a)(1)(iv) and the related instructions to S-K 304, or a reportable

event, as that term is defined in S-K 304(a)(1)(v).

The

Company has discussed the above-mentioned reportable event with GT, and GT has been authorized by the Company to respond fully to inquiries

of PwC, concerning this reportable event.

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits.

Number

Description

16.1

Letter from Grant Thornton Audit and Accounting Limited (Dubai Branch).

104

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

SIGNATURES

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, thereunto duly authorized.

NATIONAL

ENERGY SERVICES REUNITED CORP.

Date:

August 10, 2026

By:

/s/

Stefan Angeli

Name:

Stefan

Angeli

Title:

Chief

Financial Officer

EX-16.1

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Entity Tax Identification Number

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Entity Incorporation, State or Country Code

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