Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 165

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 3
Chunk 165
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We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide
the information under this item.

ITEM
4 – CONTROLS AND PROCEDURES

Evaluation
of Disclosure Controls and Procedures

Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure
controls and procedures (as defined in Rule 13a-15 under the Securities Exchange Act of 1934 (the “Exchange Act”) as of the
end of the period covered by this Quarterly Report on Form 10-Q. In designing and evaluating the disclosure controls and procedures,
management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance
of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that
there are resource constraints, and that management is required to apply its judgment in evaluating the benefits of possible controls
and procedures relative to their costs.

Our
disclosure controls and procedures are designed to provide reasonable, not absolute, assurance that the objectives of our disclosure
control system are met. Because of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance
that all control issues, if any, within a company have been detected. Our Chief Executive Officer and Chief Financial Officer have concluded,
based on their evaluation as of the end of the period covered by this report, that our disclosure controls and procedures were effective.

Changes
in Internal Controls

There
were no changes in our internal controls over financial reporting during the fiscal quarter ended June 30, 2025, that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

39

PART
II – OTHER INFORMATION

ITEM
1 – LEGAL PROCEEDINGS

There
have been no material changes to this information since reported on in the Annual Report on Form 10-K for the year ended December 31,
2024.

ITEM
1.A – RISK FACTORS

Except
as set forth below, there have been no material changes in the risk factors disclosed by us under Part I, Item 1A. Risk Factors contained
in the Annual Report on Form 10-K for the year ended December 31, 2024.

Our
business may be adversely impacted due to an administrative proceeding initiated by a Polish governmental agency, which has raised concerns
regarding the nature of our