Exhibit 31.4

CERTIFICATION

I, Jeffrey A. McCandless, certify that:

| | 1. | I   have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of Tier   Technologies, Inc.; and                                                                                                                                                                                                        
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| | 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;
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| | 3. | Omitted;                                                                                                                                                                                                                                                                                                          
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| | 4. | Omitted;   and                                                                                                                                                                                                                                                                                                    
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| | 5. | Omitted.                                                                                                                                                                                                                                                                                                          

|Dated:   January 28, 2005 | By: | /s/   JEFFREY   A. MCCANDLESS                                   
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|                          |     |                                                                 
|                          |     | Jeffrey   A. McCandless                                         
|                          |     | Chief   Financial Officer                                       
|                          |     | (principal   financial officer and principal accounting officer)