{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-039310","form_type":"8-K","ticker":"SWAG","cik":"0001872525","company_name":"Stran & Company, Inc.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.317897+00:00","generated_at":"2026-05-22T23:08:05.473335+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Stran replaces auditor Marcum with CBIZ CPAs; discloses ongoing material weaknesses","bullets":["Marcum LLP resigned as independent auditor on April 30, 2025; CBIZ CPAs P.C. engaged same day as replacement.","No reportable disagreements or adverse opinions; Marcum's audit reports were unqualified.","Material weaknesses in internal control over financial reporting continue from prior years (complex transactions, tax, IT controls).","Marcum furnished a letter to SEC confirming agreement with Stran's disclosures (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-039310","json":"https://secwatch.observer/filing/0001213900-25-039310.json","markdown":"https://secwatch.observer/filing/0001213900-25-039310.md","text":"https://secwatch.observer/filing/0001213900-25-039310.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1872525/000121390025039310/0001213900-25-039310-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1872525/000121390025039310/ea0240690-8k_stran.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T23:08:05.473335+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":"524cab70c5dba8afc18460cb1e53a0ffc6696620","claim":"Stran & Company, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 30, 2025, with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1872525/000121390025039310/0001213900-25-039310-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"a0a332f4ff634470d69f03767a2a2fb45e8d230e","claim":"Marcum LLP resigned as auditor of Stran & Company, Inc..","evidence_excerpt":"On April 30, 2025, Stran & Company, Inc. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1872525/000121390025039310/0001213900-25-039310-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}