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Code of Ethics for Senior Financial Officers

Pursuant to Section 406 of the Sarbanes-Oxley Act of 2002 and
its associated regulations, the Board of Directors approved and adopted a Code
of Ethics for Senior Financial Officers, which is set forth below. As required,
this code applies to the Company's principal executive officer, the principal
financial officer, the principal accounting officer or controller, or persons
performing similar functions.

GOLDEN ARIA CORP.

CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS

General Philosophy

The honesty, integrity and sound judgment of Golden Aria Corp.
(the "Company") Senior Financial Officers is fundamental to our reputation and
success. The professional and ethical conduct of the Senior Financial Officers
is essential to the proper functioning and success of the Company. Applicability
This Code of Ethics shall apply to the Company's Senior Financial Officers.
"Senior Financial Officers" shall include the principal executive officers, the
principal financial officer, the principal accounting officer or controller, or
persons performing similar functions, including the Company's President and
Chief Executive Officer, Chief Financial Officer, Principal accounting officer
or Controller. IN the event of a change of an officer's title or designation as
a principal officer, or the addition of an officer to the foregoing definition,
any officer performing a similar function shall be included.

Standards of Conduct

To the best of their knowledge and ability, the Senior
Financial Officers shall:

- Act with honesty and integrity, including the ethical handing of actual or
  apparent conflicts of interest between personal and professional
  relationships;
- Provide full, faire, accurate, timely and understandable disclosures in
  reports and documents that the Company files with or submits to the Securities
  and Exchange Commission ("Commission") and in other public communications made
  by the Company;
- Comply with applicable governmental laws, rules and regulations;
- Promote the prompt internal reporting of violations of this Code of Ethics
  to the chair of the Board of Directors and to the appropriate person or
  persons identified by the Board of Directors;
- Respect the confidentiality of information acquired in the course of
  employment;
- Maintain the skills necessary and relevant to the Company's needs;
- Promote, as appropriate, contact by employees with the chair of the Board
  of Directors for any issues concerning improper accounting or financial
  reporting of the Company without fear of retaliation; and
- Proactively promote ethical and honest behavior within the Company and its
  consolidated subsidiaries.

All Senior Financial Officers are expected to adhere to this
Code of Ethics. Any violation of this Code of Ethics will be subject to
appropriate discipline, up to and including dismissal from the Company and
prosecution under the law. The Board of Directors shall have the sole and
absolute discretionary authority to approve any deviation or waiver from this
Code of Ethics for Senior Financial Officers. Any change in or waiver from and
the grounds for such change or waiver of this Code of Ethics for Senior
Financial Officers shall be promptly disclosed through a filing with the
Commission on Form 8-K.

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