if im not mistaken, local degree (accounting) recognized by MIA, work in Audit area for three years than u applicable to become MIA member.

It's accredited local U (listed in Part I First Schedule) + 3 years supervised experience OR recognised professional membership (listed in Part II First Schedule) + 3 years supervised experience OR MIA qualifying exam + 3 years supervised experience.

IMHO, always do a degree rather than a professional qualification that allows you to skip a university education (ie. MICPA, ACCA, CIMA or MIA). Why? A degree stays with you for life, but a professional qualification only as long as you pay the yearly subscription. In addition, no matter how much MICPA, ACCA and CIMA holders like to call themselves 'graduates' - they didn't actually graduate. You graduate from university. You PASS a professional qualification exam.

If you really die-die also want a professional qualification (eg. join MIA and get your audit licence perhaps), the best option is to get a professional qualification which entry requires that you first gain a university accounting degree eg. Australian CPA or any of the Institutes of CAs (CA Chartered Accountant, which btw is not the same as the CCA Chartered Certified Accountant from ACCA).