end of 2016 there were 12,521 members and 42,000 students in Malaysia. Nepal From 2014, Tribhuwan University has recognized ACCA (after full membership) as equivalent to bachelor's degree if pursued after intermediate level. Pakistan The ACCA qualification confers the Qualified Company Secretary designation in Pakistan. ACCA and the local statutory accounting body Institute of Chartered Accountants of Pakistan (ICAP) offer partial recognition of each other. The Higher Education Commission (HEC) of Pakistan recognises ACCA members qualifications as equal to master's degree in Commerce (MCom). ICAP also awards some exemptions to ACCA affiliates. On 4 December 2014, ACCA and ICMAP (Institute of Cost and Management Accountants of Pakistan) signed an MOU to enhance the existing academic recognition arrangements between the two accounting bodies. This MoU shall facilitate students and members of ACCA and ICMA Pakistan to earn dual qualification and membership on a fast track basis. At the end of 2016, there were 3,843 members and over 37,000 students in Pakistan. Singapore In Singapore, holders of ACCA had until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the Chartered Accountant of Singapore professional designation through the previous transitional arrangements. Taiwan According to rules 6(iii) & 9 of accountancy examination published by Taiwan government, ACCA members are entitled to obtain advanced standing in the examinations to become a Certified Public Accountant in Taiwan. United Arab Emirates In March 2014, ACCA signed a strategic partnership agreement with UAE's national accountancy body Accountants and Auditors Association (AAA) to help the latter develop a new Chartered Accountant qualification nationwide. The exams will be held jointly, and successful graduates will gain both ACCA and UAE's new Chartered Accountants' qualifications - the UAECA (United Arab Emirates Chartered Accountant). Skyline University College is the first ACCA Gold Approved Learning institute in the UAE. Global qualification partnerships Through partnerships with professional institutions, ACCA offers students and members access to other related qualifications. Academic qualifications BSc (Hons) in Applied Accounting, with Oxford Brookes University MSc in Professional Accountancy, with the University of London Global MBA, with Oxford Brookes University (accelerated for ACCA) Public Policy and Management offering from SOAS, the University of London Professional qualifications and other accreditations Advanced Diploma in International Taxation (ADIT) with the Chartered Institute of Taxation (CIOT) CMA (Certified Management Accountant) program with Institute of Management Accountants (IMA) Certificate in Treasury (CertT) qualification with Association