If you are sure u want to do accounting then FIA>ACCA at a private institution makes more sense. With your spm results u could probably get a partial scholarship. And even though you would have to pay more fees upfront for your education than going through gov uni, it makes up by the fact that u will graduate earlier and start working abt a year before your peers that take the matriculation>um/usm>Acca route. (assuming you get straight passes)

Just my two cents. However don't do FIA>Acca straight if you still r not sure about wanting to be an accountant. It's not an easy route to take if your heart is not in it and it kinda limits your options once you're in it.