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Form 8-K

sec.gov

8-K — Clean Energy Technologies, Inc.

Accession: 0001493152-26-021756

Filed: 2026-05-07

Period: 2026-05-01

CIK: 0001329606

SIC: 4924 (NATURAL GAS DISTRIBUTION)

Item: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Documents

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C.

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): May 1, 2026

Clean

Energy Technologies, Inc.

(Exact

name of registrant as specified in its charter)

001-41654

20-2675800

(Commission

File Number)

(IRS

Employer Identification Number)

NV

1340

Reynolds Avenue, Unit 120

Irvine,

CA

92614

(Address

of Principal Executive Offices)

(Zip

Code)

(949)

273-4990

(Registrant’s

telephone number, including area code)

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 CFR240.14d-2(b))

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR240.13e-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 $0.001

CETY

The

Nasdaq Stock Market LLC

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

4.02 Non-Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Report.

On

May 1, 2026, the Board of Directors (the “Board”) of

Clean Energy Technologies, Inc. (the “Company”) concluded that between January 1, 2022, and September 30, 2025, the

Company’s accounting with respect to the historical classification, valuation, and collectability assessment of certain long-term

receivables and contract assets, as well as the timing of revenue recognition and related interest income under U.S. GAAP, was incorrect.

As a result, the Company’s financial statements for all of the fiscal periods between January 1, 2022, and September 30, 2025 (the

“Impacted Periods”) should no longer be relied upon. Similarly, any previously furnished or filed reports, related

earnings releases, investor presentations or similar communications of the Company describing the Company’s financial results during

the Impacted Periods should no longer be relied upon.

The

Company believes these matters relate primarily to historical balance sheet items and do not impact the Company’s current operations

or underlying business activities.

The

Company intends to immediately file an amended Annual Report on Form 10-K/A with restated financial statements for the years ended December

31, 2024, and December 31, 2023, and to file amended Quarterly Reports on Form 10-Q/A with restated financial statements for the quarterly

periods ended March 31, 2025, June 30, 2025, and September 30, 2025, in each case to reflect the appropriate accounting treatment for

the items described above.

Kambiz

Mahdi, the Company’s CEO and member of

the Board, Calvin Pang, the Company’s CFO and member of the Board, and Lauren Morrison, member of the Board and Chair of the Audit

Committee, have discussed the matters disclosed in this Item 4.02 with the Company’s independent registered public accounting

firm, TAAD, LLP.

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, hereunder duly authorized.

CLEAN

ENERGY TECHNOLOGIES, INC.

Dated:

May 7, 2026

By:

/s/

Kambiz Mahdi

Kambiz

Mahdi

Chief

Executive Officer

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Entity Registrant Name

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Entity Central Index Key

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Entity Tax Identification Number

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Entity Incorporation, State or Country Code

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Entity Address, Address Line One

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Entity Address, Address Line Two

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Entity Address, City or Town

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Entity Address, State or Province

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Entity Address, Postal Zip Code

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City Area Code

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Local Phone Number

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