Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1726

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 3
Chunk 1726
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 a price of $0.007559985 per share,
representing a discount of approximately 57.6% to the average market price at the time of the closing. One-eighth of the purchase price
was paid within seven (7) days of the closing, with the balance payable in a series of equal quarterly payments over seven (7) consecutive
quarters thereafter.

Director
Independence

Our
common stock is currently quoted on the OTCQB maintained by OTC Markets. The OTCQB does not require us to have independent members of
our Board of Directors. Accordingly, we do not identify the members of our board of directors as independent.

Item
14. Principal Accountant Fees and Services

The
following is a summary of the fees billed to us for professional services rendered for the following periods:

    Year Ended
                                                                               December 31,
                                            2024  
    Year Ended
                                                                               December 31,
                                            2023 
  
    Audit Fees 
    $187,500  
    $165,000 
  
    Audit Related Fees 
     -  
     - 
  
    Tax Fees 
     -  
     - 
  
    All Other Fees 
     -  
     - 
  
    Total 
    $187,500  
    $165,000 

Audit
Fees. Consists of fees billed for professional services rendered for the audit of our consolidated financial statements and review
of the interim consolidated financial statements included in quarterly reports and services in connection with statutory and regulatory
filings or engagements.

42

Audit-Related
Fees. Consists of fees billed for assurance and related services that are reasonably related to the performance of the audit or review
of our consolidated financial statements and are not reported under “Audit Fees.”

Tax
Fees. Consists of fees billed for professional services for tax compliance, tax advice, and tax planning.

All
Other Fees. Consists of fees for products and services other than the services reported above.

Policy
on Audit Committee Preapproval of Audit and Permissible Non-Audit Services of Independent Auditors

We
do not have a designated Audit Committee, and accordingly, our board of directors’ policy is to preapprove all audit and permissible
non-audit services provided by the independent auditors. These services may include audit services, audit-related services, tax services,
and other services. Preapproval is generally provided for up to one year and any preapproval is detailed as to the particular