Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1395

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1B
Chunk 1395
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 has determined that it is in the Company’s best interest to have the full board fulfill the functions that would be
performed by an audit committee. Accordingly, our board of directors preapproves all audit and permissible non-audit services provided
by the independent auditor, including audit, audit-related, tax, and other services. Preapproval is generally provided for up to one
year, detailed as to the service or category of services, and subject to a specific budget. The independent auditor and management are
required to periodically report to our board of directors regarding the extent of services provided by the independent auditor in accordance
with this preapproval and the fees for the services performed to date. The board of directors may also preapprove particular services
on a case-by-case basis. Additionally, since we are not currently required to have an audit committee, we currently do not have an audit
committee “financial expert” as defined in Item 407(d)(5) of Regulation S-K.

Compensation
Committee

We
currently do not have a designated compensation committee. The OTCQB does not require us to have a designated compensation committee,
and our board of directors has determined that it is in the Company’s best interest to have the full board fulfill the functions
that would be performed by a compensation committee. Accordingly, our board of directors will approve all compensation matters until
such committee is established and approved.

36

Code
of Ethics

We
have adopted a code of ethics that applies to all of our employees, including our principal executive officer, principal financial officer,
principal accounting officer, and the directors, a copy of which is filed with the SEC as exhibit 14.01 to this Annual Report on Form
10-K. We intend to disclose any changes in or waivers from our code of ethics by posting such information on our website or by filing
a Form 8-K.

Insider
Trading Policy

We
have adopted an insider trading policy governing the purchase, sale, and/or other dispositions of our securities by directors, officers
and employees, among other insiders. We believe our insider trading policy is reasonably designed to promote compliance with insider
trading laws, rules and regulations. Our insider trading policy is filed with the SEC as exhibit 19.01 to this Annual Report on Form 10-K.

Delinquent
Section 16(a) Reports

Section
16(a) of the Exchange Act requires our directors, executive officers, and persons who own more than 10% of our common stock to file with