{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-042348","form_type":"8-K","ticker":"SWAG","cik":"0001872525","company_name":"Stran & Company, Inc.","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.039100+00:00","generated_at":"2026-06-02T02:47:21.043110+00:00","sec_items":["2.02","4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Stran dismisses auditor BF Borgers after SEC bars firm; Q1 earnings call postponed","bullets":["BF Borgers CPA PC dismissed as independent auditor effective May 13, 2024, due to SEC enforcement action.","The SEC barred BF Borgers from appearing or practicing before it via an order dated May 3, 2024.","No disagreements or reportable events with BF Borgers during fiscal 2022 and 2023 and subsequent interim period.","The company is selecting a new auditor and will announce a new date for its Q1 2024 earnings conference call.","Preliminary unaudited Q1 2024 financial results have not yet been released; call postponed indefinitely."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-042348","json":"https://secwatch.observer/filing/0001213900-24-042348.json","markdown":"https://secwatch.observer/filing/0001213900-24-042348.md","text":"https://secwatch.observer/filing/0001213900-24-042348.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1872525/000121390024042348/0001213900-24-042348-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1872525/000121390024042348/ea0205964-8k_stran.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:47:21.043110+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"be5347b636808da99f174b1f6be84f450356f3b0","claim":"Stran & Company, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 13, 2024, the Company dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1872525/000121390024042348/0001213900-24-042348-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"60ea92f85d51ec709982e4a997aee0d9397f6b16","claim":"Stran & Company, Inc. reported preliminary financial results for the fiscal quarter ended March 31, 2024.","evidence_excerpt":"reports that it has postponed its 2024 first quarter investor conference call due to the recent required dismissal of the Company’s former independent registered public accounting firm. The Company is selecting its new auditor, and plans to announce a new date and time for the conference call to report its preliminary unaudited financial results for the first quarter of 2024 as soon as practicable.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1872525/000121390024042348/0001213900-24-042348-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal quarter ended March 31, 2024"},{"label":"Result","value":"preliminary results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}