Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1388

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1B
Chunk 1388
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 expand, train, and manage our sales and distribution base. There is no guarantee that
we will be able to effectively manage our existing operations or the growth of our operations, or that our facilities, systems, procedures,
or controls will be adequate to support any future growth. Our ability to manage our operations and any future growth will have a material
effect on our stockholders.

Companies
quoted on the OTCQB tier of OTC Markets, such as us, must be reporting issuers under Section 12 of the Securities Exchange Act of 1934,
as amended (the “Exchange Act”), and must be current in their reports under Section 13, to maintain price quotation privileges
on the OTCQB tier. If we fail to remain current on our reporting requirements, we could be removed from the OTCQB tier. As a result,
the market liquidity for our securities could be severely adversely affected by limiting the ability of broker-dealers to sell our securities
and the ability of stockholders to sell their securities in the secondary market.

Item
7A. Quantitative and Qualitative Disclosures about Market Risk

We
are not required to provide the information required by this item.

Item
8. Financial Statements and Supplementary Data

The
financial statements begin on Page F-1.

33

Item
9. Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item
9A. Controls and Procedures

Evaluation
of Disclosure Controls and Procedures

We
maintain disclosure controls and procedures that are designed to ensure that material information required to be disclosed in our periodic
reports filed under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s
rules and forms and to ensure that such information is accumulated and communicated to our management, including our Chief Executive
Officer and Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure. We carried out an evaluation,
under the supervision and with the participation of our management, including the principal executive officer and the principal financial
officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13(a)-15(e) under
the Exchange Act, as of the end of the period covered by this report. Based on this evaluation management concluded that our disclosure
controls and procedures were effective as of December 31, 2024.

Management’s
Report on Internal Control over Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control