Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 316

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 1A
Chunk 316
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Disclosure Controls and Procedures Committee

The members of the Disclosure Controls and Procedures
Committee are the officers and directors of the Company. The Chief Financial Officer of the Company acts as the chair of the committee.
The Disclosure Controls and Procedures Committee assists the Company’s officers and directors in fulfilling the Company’s
and their responsibilities regarding (i) the identification and disclosure of material information about the Company and (ii) the accuracy,
completeness and timeliness of the Company’s financial reports under the Exchange Act and the rules of Nasdaq.

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES. 

Independent Auditors’ Fees 

The aggregate fees billed to the Company by Marcum
LLP as the Company’s principal accountant for the indicated services for each of the last two fiscal years were as follows:

    Year Ended December 31, 

    2024  
    2023 
  
    Audit fees 
    $518,000  
    $225,000 
  
    Audit-related fees 
     —  
     38,500 
  
    Tax fees 
     —  
     — 
  
    All other fees 
     —  
     — 
  
    Total 
    $518,000  
    $263,500 

77

As used in the table above, the following terms have the meanings set
forth below.

Audit Fees

Audit fees consist of aggregate fees billed for
each of the last two fiscal years for professional services performed by the Company’s principal accountant for the audit of the
financial statements included in our Annual Report on Form 10-K and review of the financial statements included in our Quarterly Reports
on Form 10-Q, reviews of registration statements and issuances of consents, and services that are normally provided in connection with
statutory and regulatory filings or engagements for those fiscal years.

Audit-Related Fees

Audit-related fees consist of aggregate fees billed
in each of the last two fiscal years for assurance and related services performed by the Company’s principal accountant that are
reasonably related to the performance of the audit or review of our financial statements and are not reported under the paragraph captioned
“Audit-Fees” above. During the fiscal year ended December 31, 2023, audit-related services consisted of an audit of
the financial statements of T R Miller, related to the Company’s acquisition of the assets of T R Miller, which closed in June 2023.

Tax Fees

Tax fees