Company: SWAGW
Filing Date: 2025-07-11
Form Type: DEF 14A
Source: 0001213900-25-062961
Chunk: 20

Company: Stran & Company, Inc.
Filing Date: 2025-07-11
Form: DEF 14A
Chunk 20
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| Total              |     |            $ | 370,250 |     |    $ | 225,000 |

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

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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. We did not engage our principal accountant to provide audit-related
services during the last two fiscal years.

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’sprincipal 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 2023 were approved by the Audit Committee pursuant
to