Exhibit 31.2
                           Section 302 Certifications

I, Satoru Hirai, certify that:

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

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

3. Based on my knowledge, the financial statements, and other financial
information included in this Amended Annual 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 Annual
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 Annual
         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 Annual Report our conclusions
         about the effectiveness of the disclosure controls and procedures as of
         the end of the period covered by this Amended Annual Report based on
         such evaluation; and

     d)  disclosed in this Amended Annual 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