Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 2159

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 9C
Chunk 2159
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 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-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’s
prior principal 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 prior principal accountant’s full-time, permanent employees was not greater
than 50%.

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PART IV

ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES.

(a) List of Documents