Company: SWAGW
Filing Date: 2025-07-11
Form Type: DEF 14A
Source: 0001213900-25-062961
Chunk: 18

Company: Stran & Company, Inc.
Filing Date: 2025-07-11
Form: DEF 14A
Chunk 18
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As P.C. was engaged as the Company’s independent registered public accounting firm.

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Marcum LLP’s audit reports
on the Company’s consolidated financial statements as of and for the years ended December 31, 2024 and 2023 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended
December 31, 2024 and 2023, and the subsequent period through April 30, 2025, there were (i) no disagreements (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) between the Company and Marcum LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum LLP,
would have caused Marcum LLP to make reference to the subject matter of the disagreements in connection with its reports on the Company’s
consolidated financial statements, and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except for
the material weaknesses in the Company’s internal control over financial reporting related to the proper design and implementation
of certain controls, including: (1) control over formal review, approval, and evaluation of complex accounting transactions associated
with business combinations; (2) controls over management’s formal review process that includes multiple levels of review as well
as timely review of accounts and reconciliations leading to material adjustments; (3) controls over income tax provision and management’s
review of the income tax provision; (4) controls over accounts receivable and unearned revenue, freight charges, and inventory and cost
of sales accounts; (5) controls over the proper presentation and disclosure for related party transactions; and (6) information technology
general controls related to access and change management controls that led to deficiencies in the design and operation of control activities,
each as disclosed in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 and the Company’s
Annual Report on Form 10-K/A (Amendment No. 1) for the fiscal year ended December 31, 2023.

During the fiscal years ended
December 31, 2024 and 2023 and through April 30, 2025, neither the Company nor anyone on its behalf