Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 2231

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 10
Chunk 2231
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 Corporate Governance Committee, and Disclosure Controls and Procedures Committee,
each with its own charter approved by the board. Each committee’s charter is available on our website at https://ir.stran.com.

In addition, our board of directors may, from
time to time, designate one or more additional committees, which shall have the duties and powers granted to it by our board of directors.

For further related discussion, see Item 13. “Certain
Relationships and Related Transactions, and Director Independence – Director Independence – Committees of the Board of Directors”.

Audit Committee and Audit Committee Members

Our Audit Committee was established in accordance
with section 3(a)(58)(A) of the Exchange Act. Travis McCourt, Alejandro Tani, and Ashley Marshall, each of whom has been determined by
our board of directors to satisfy the “independence” requirements of Rule 10A-3 under the Exchange Act and Nasdaq’s
rules, serve on our Audit Committee, with Mr. McCourt serving as the chairman. Our board has determined that each of Mr. McCourt and Mr.
Tani qualifies as an “audit committee financial expert” as defined by Item 407(d)(5) of Regulation S-K.

Material Changes to Director Nomination Procedures

There have been no material changes to the procedures
by which stockholders may recommend nominees to our board of directors since such procedures were last disclosed.

58

Code of Ethics and Business Conduct

We have adopted a Code of Ethics and Business
Conduct that applies to all of our directors, officers and employees, including our principal executive officer, principal financial officer
and principal accounting officer. Such Code of Ethics and Business Conduct addresses, among other things, honesty and ethical conduct,
conflicts of interest, compliance with laws, regulations and policies, including disclosure requirements under the federal securities
laws, and reporting of violations of the code.

The full text of the Code of Ethics and Business
Conduct is posted on our website at https://ir.stran.com. Any waiver of the Code of Ethics and Business Conduct for directors or executive
officers must be approved by our Audit Committee. We will disclose future amendments to our Code of Ethics and Business Conduct, or waivers
from our Code of Ethics and Business Conduct for our principal executive officer, principal financial officer, principal accounting officer
or controller, or persons performing similar functions, on our website within four business days following the date of the amendment
or waiver. In addition, we will disclose any waiver from our Code of Ethics and Business Conduct