Firstly, my assumption about TS was that his ultimate aim was to practise in Malaysia. In that case, all roads lead to MIA and/or an audit license.

Secondly, if TS wanted to work overseas, I still won't take ACCA or CIMA. Why? Because they are not the governing accounting body of any country.

If I wanted to practise in Australia, I'd take ICAA or ASCPA.

In Singapore, ICPAS. China, CICPA... and so on.

Therefore, if TS has overseas ambitions in mind, depending on which country, my first priority is to take the qualification from the governing body in that country. If that's not possible, I still wouldn't take ACCA and CIMA. I'd rather take ICAA, ASCPA, ICAEW, NZICA etc because these are degree-prerequisite qualifications, are governing bodies in their respective home countries and in short, simply more prestigious and well regarded.