EXHIBIT 31.2
         I, Daisy Law, certify that:

1.            I have  reviewed this  quarterly  report on Form 10-QSB of Pacific
              CMA, Inc.

2.            Based on my knowledge,  this quarterly 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  quarterly
              report.

3.            Based  on  my  knowledge,  the  financial  statements,  and  other
              financial  information  included in this quarterly 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 quarterly 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-14 and 15d-14)
              for the registrant and have:

                  a)       designed such  disclosure  controls and procedures 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
                           quarterly report is being prepared;

                  b)       evaluated  the   effectiveness  of  the  registrant's
                           disclosure  controls and procedures as of date within
                           90 days  prior to the filing  date of this  quarterly
                           report (the "Evaluation Date");

                  c)       presented in this  quarterly  report our  conclusions
                           about the  effectiveness  of the disclosure  controls
                           and  procedures  based  on our  evaluation  as of the
                           Evaluation Date.

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

                  a)       all   significant   deficiencies  in  the  design  or
                           operation  of  the  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; and

6.            The registrant's other certifying officers and I have indicated in
              this annual report whether or not there were  significant  changes
              in internal controls or in other factors that could  significantly
              affect internal controls subsequent to the date of our most recent
              evaluation,  including  any  corrective  actions  with  regard  to
              significant deficiencies and material weaknesses.

Date:    August 13, 2004
                                    By: /s/Daisy Law
                                        -----------------------------------
                                         Daisy Law, Chief Financial Officer