Exhibit 31.2
                           SECTION 302 CERTIFICATIONS

I, Satoru Hirai, certify that:

1. I have reviewed this Amended Quarterly Report on Form 10-Q of IA Global, Inc.
("registrant");

2. Based on my knowledge, this Amended 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
Amended Quarterly Report;

3. Based on my knowledge, the financial statements, and other financial
information included in this Amended 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 Amended
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 we 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 Amended
         Quarterly Report is being prepared;

     b)  [omitted pursuant to the guidance of Release No. 33-8283 (June 5,
         2003)]; and

     c)  Evaluated the effectiveness of the registrant's disclosure controls and
         procedures and presented in this Amended Quarterly Report our
         conclusions about the effectiveness of the disclosure controls and
         procedures as of the end of the period covered by this Amended
         Quarterly Report based on such evaluation; and

     d)  disclosed in this Amended Quarterly Report any change in the
         registrant's internal control over financial reporting that occurred
         during the registrant's most recent fiscal quarter (the registrant's
         fourth fiscal quarter in the case of an annual report) 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, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent function):

     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

     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:  April 14, 2004                   /s/ Satoru Hirai
                                        -------------------
                                        Satoru Hirai
                                        Former Chief Operating Officer and
                                        Chief Financial Officer