Company: SWAGW
Filing Date: 2025-07-11
Form Type: DEF 14A
Source: 0001213900-25-062961
Chunk: 21

Company: Stran & Company, Inc.
Filing Date: 2025-07-11
Form: DEF 14A
Chunk 21
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 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 theSecurities Exchange Act of 1934, as amended (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-approval policies and procedures
or that materially exceed pre-approved fee amounts. On an interim basis, any proposed engagement that does not fit within the definition
of a pre-approved service may be presented to a designated member of the Audit Committee for approval and to the full Audit Committee
at its next regular meeting.

The percentage of hours expended on the Company’sprincipal accountant ’s engagement to audit the Company’s financial
statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant ’s
full-time, permanent employees was not greater than 50%.

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Vote Required

Ratification ofCBIZ CPAs P.C. as the Company’s independent registered public accounting firm for the fiscal year ending December 31,
2025 requires the majority of the voting power of a quorum (meaning the number of shares of common stock voted “FOR” this
proposal must exceed the number of shares of common stock voted “AGAINST” or “ABSTAIN” as to this proposal). Abstentions
will have the same effect on this proposal as a vote “AGAINST”. There will be no broker “non-votes” for this proposal
because brokers have discretion to vote the shares held for the beneficial owners. You may vote “FOR”, “AGAINST”,
or “ABSTAIN” on this proposal. If you return a signed and dated proxy card and give no specific instruction but authorize
us generally to vote your shares, your shares will be voted “FOR” this proposal.

The selection of our independent registered public accounting firm