CERTIFICATION
                                                                    Exhibit 31.2
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        I, Randall J. Opliger, certify that:

        1. I have reviewed this  quarterly  report for the fiscal  quarter ended
March 31, 2006 on Form 10-Q of Pioneer Financial Services, 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)) 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) Evaluated the  effectiveness of the  registrant's  disclosure
        controls and  procedures  and  presented in this report our  conclusions
        about the effectiveness of the controls and procedures, as of the end of
        the period covered by this report based on such evaluation; and

               (c)  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; and

        5. The registrant's other certifying officer and I have disclosed, based
on our most recent evaluation of internal control over financial  reporting,  to
the registrant's  auditors and the audit committee of the registrant's  board of
directors (or persons performing the equivalent functions):

               (a)  All significant deficiencies  and material weaknesses in the
        design or operation of internal  control over financial  reporting which
        are reasonably  likely to adversely affect the  registrant's  ability to
        record, process, summarize and report financial information; and



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               (b) Any fraud, whether or not material,  that involves management
        or other  employees  who  have a  significant  role in the  registrant's
        internal control over financial reporting.

        Date:  May 12, 2006

                                        /s/ Randall J. Opliger
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                                        Randall J. Opliger
                                        Chief Financial Officer