Attached files
Exhibit
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER
PURSUANT
TO SECTION 302 OF THE
SARBANES-OXLEY
ACT OF 2002
I,
William C. Kosoff, certify that:
1.
I have reviewed this Annual Report on Form 10-K for the year ended
March, 31, 2018, of Investview, Inc.;
2. Based
on my knowledge, this report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the
period covered by this report;
3. Based
on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in
this report;
4.
The registrant’s other certifying officer and I are
responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal controls over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and have:
a)
designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the
period in which this report is being prepared;
b)
designed such internal control over financial reporting, or caused
such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally
accepted accounting principles;
c) evaluated
the effectiveness of the registrant’s disclosure controls and
procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, and
evaluated the effectiveness of our internal control over financial
reporting, and printed in this report our conclusions about the
effectiveness of our internal control over financial reporting, as
of the end of the period covered by this report based on such
evaluation;
d) disclosed
in this report any change in the registrant’s internal
control over financial reporting that occurred during the
registrant’s most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the
registrant’s internal control over financial
reporting;
5. The
registrant’s other certifying officer and I have disclosed,
based on our most recent evaluation, to the registrant’s
auditors and the audit committee of the registrant’s board of
directors (or persons performing the equivalent
function):
a) all
significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant’s
ability to record, process, summarize and report financial data and
have identified for the registrant’s auditors any material
weaknesses in internal controls; and
b) any
fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant’s
internal controls over financial reporting.
Dated:
July 13, 2018
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/s/
William C. Kosoff
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William
C. Kosoff
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Acting
Chief Financial Officer (principal financial and accounting
officer)
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