CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

                       PURSUANT TO RULES 13a-14 AND 15d-14

                     OF THE SECURITIES EXCHANGE ACT OF 1934

         I, Michael Mak, acting in the capacity of Chief Financial Officer of
BonusAmerica Worldwide Corp. (the "Registrant"), certify that:

         1. I have reviewed this periodic report on Form 10-QSB/A, Amendment No.
1, for the nine-month period ended September 30, 2004, of the Registrant.

         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 the 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 the report.

         4. The 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)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and
have:

         (a) Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under my supervision, to
ensure that material information relating to the Registrant, including its
consolidated subsidiaries, is made known to me 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 disclosure 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 (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 of internal control over financial
reporting, to the Registrant's auditors and the audit committee of the
Registrant's board of directors (or persons fulfilling the equivalent function):

(c)           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

(d)           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.

Dated: November 23, 2004

                                 By: /s/ Michael Mak
                                     ----------------------------------------
                                     Michael Mak
                                     Chief Financial Officer

                                       32