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The following is an excerpt from a 10-Q/A SEC Filing, filed by IA GLOBAL INC on 4/15/2004.

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ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

(a) Exhibits

10.1 Subscription Agreement, dated November 6, 2003, between IA Global, Inc. and Inter Asset Japan Co. Ltd.

10.2 Business Development Loan and Venture Agreement, dated August 18, 2003, between IA Global, Inc. and London Wall Investments Pty Ltd.

31.1 Section 302 Certifications

31.2 Section 302 Certifications

32.1 Section 906 Certifications

32.2 Section 906 Certifications

(b) Reports of Form 8-K

During the quarter ended September, 30 2003, we filed or submitted the following current reports on Form 8-K with the Securities and Exchange Commission:

Current report on Form 8-K, dated July 7, 2003, was filed on July 10, 2003. The items reported were as follows:

o Item 5 - Other Events and Required FD Disclosure, which reported the issuance of a press release announcing that (a) The PBAA Fund Ltd., our majority stockholder, had invested an additional $2.0 million into our company and (b) in a contemporaneous transaction, approximately $1.16 million of outstanding convertible debt had been exchanged for Series B preferred stock at the predetermined conversion price.

o Item 7 - Financial Statements and Exhibits, which identified the exhibit filed with the Form 8-K.

Current report on Form 8-K, dated August 15, 2003, was filed on September 5, 2003. The item reported was as follows:

o Item 2 - Acquisition or Disposition of Assets, which reported the agreement to acquire a 67% equity interest in Fan Club Entertainment and filing documents related to such acquisition.

Amendment to the current report on Form 8-K, dated August 15, 2003, was filed on October 22, 2003. The items reported were as follows:

o Item 2 - Acquisition or Dispositions of Assets, which reported the updated agreement to acquire a 67% equity interest in Fan Club Entertainment and filing revised documents related to such acquisitions.

o Item 7 - Financial Statements and Exhibits, Which Filed the Following:

(a) Financial statements of business acquired.

Fan Club Entertainment's audited financial statements for the period from March 1, 2003, its date of inception, through June 30, 2003 expressed in Japanese Yen.

(b) Pro Forma financial information.

The unaudited Pro Forma Condensed Consolidated Balance Sheet of the Company and Fan Club Entertainment as of June 30, 2003 and the unaudited Pro Forma Condensed Consolidated Statement of Operations of the Company and Fan Club Entertainment for the six months ended June 30, 2003.

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