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:    May 14, 2004
                                          By: /s/DaisyLaw
                                              ----------------------------------
                                              Daisy Law, Chief Financial Officer