Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 1570

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 7A
Chunk 1570
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 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 consist of aggregate fees billed in each
of the last two fiscal years for professional services performed by the Company’s principal accountant with respect to tax compliance,
tax advice, tax consulting and tax planning. We did not engage our principal accountant to provide tax compliance, tax advice or tax planning
services during the last two fiscal years.

All Other Fees

All other fees consist of aggregate fees billed
in each of the last two fiscal years for products and services provided by the Company’s principal accountant, other than for the
services reported under the headings “Audit Fees,” “Audit-Related Fees” and “Tax Fees”
above. We did not engage our principal accountant to render services to us during the last two fiscal years, other than as reported above.

Pre-Approval Policies and Procedures

The Audit Committee has reviewed and approved
all fees earned in 2024 and 2023 by the Company’s principal accountant with respect to these years, and actively monitored the relationship
between audit and non-audit services provided. The Audit Committee has concluded that the fees earned by the principal accountant with
respect to these years were consistent with the maintenance of the principal accountant’s independence in the conduct of its auditing
functions.

None of the services described in “—Audit-Related
Fees” above for 2024 were approved by the Audit Committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

The Audit Committee annually considers the provision
of audit services. The Audit Committee must pre-approve all services provided and fees earned by the Company’s principal accountant.
The Audit Committee has established pre-approval policies and procedures that are detailed as to the particular service, that require
that the Audit committee be informed of each service, and that do not include delegation of the Audit Committee’s responsibilities
under the Exchange Act to management. The pre-approval policies and procedures provide only for defined audit services and, if any, specified
audit-related fees, tax services, and other services, and may impose specific dollar value limits for the fees for pre-approved services.
The Audit Committee also considers on a case-by-case basis specific engagements that are not otherwise pre-approved under the pre-