Company: INVUP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010230
Chunk: 143

Company: Investview, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 4
Chunk 143
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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 March 31, 2025, that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting.

34

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 direct selling activities, including potential allegations that such activities may be construed as inconsistent with public interest
or regulatory standards. 

Our iGenius
products and services are marketed by a global network of independent distributors using a direct selling business model. Although we
believe that our