Company: SWAGW
Filing Date: 2025-07-11
Form Type: DEF 14A
Source: 0001213900-25-062961
Chunk: 17

Company: Stran & Company, Inc.
Filing Date: 2025-07-11
Form: DEF 14A
Chunk 17
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 or procedure, which disagreements, if not resolved to the satisfaction
of BF Borgers CPA PC, would have caused BF Borgers CPA PC to make reference to the subject matter of the disagreements in connection with
its reports on the Company’s consolidated financial statements, and (ii) no reportable events (as defined in Item 304(a)(1)(v)
of Regulation S-K).

The SEC has advised that,
in lieu of obtaining a letter from BF Borgers CPA PC stating whether or not it agrees with the statements herein, the Company may indicate
that BF Borgers CPA PC is not currently permitted to appear or practice before the SEC for reasons described in the SEC’s Order
Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 4C and
21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing
Remedial Sanctions and a Cease-and-Desist Order, dated May 3, 2024.

During the fiscal years ended
December 31, 2023 and 2023 and subsequently through June 15, 2024, neither the Company nor anyone on its behalf consulted with Marcum
LLP on either (1) 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 consolidated financial statements, and neither a written report nor oral advice
was provided to the Company by Marcum LLP that Marcum LLP concluded was an important factor considered by the Company in reaching a decision
as to any accounting, auditing or financial reporting issue, or (2) any matter that was the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

Resignation of Marcum LLP and Engagement of CBIZ CPAs P.C.

On April 30, 2025, the Company was notified by Marcum LLP that Marcum LLP resigned as the Company’s independent registered public accounting firm. On November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP. On April 30, 2025, with the approval of the Audit Committee, CBIZ CP