Company: SWAGW
Filing Date: 2025-01-22
Form Type: 10-K/A
Source: 0001213900-25-005516
Chunk: 155

Company: Stran & Company, Inc.
Filing Date: 2025-01-22
Form: 10-K/A
Chunk 155
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     |   |       — |
| Tax fees           |     |              |       — |     |   |       — |
| All other fees     |     |              |       — |     |   |       — |
| Total              |     | $            | 263,500 |     | $ | 115,000 |

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 prior 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. 81 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 prior 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 consist of aggregate fees billed in each of the last two fiscal years for professional services performed by the Company’s prior principal accountant with respect to tax compliance, tax advice, tax consulting and tax planning. We did not engage our prior 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 prior 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 prior 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 2023 and 2022 by the Company’s prior 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