| 1 | ASIA | MALAYSIA | 1 | UNIVERSITI TEKNOLOGI MARRA | MOA, IA |
| | MALAYSIA | 2 | UNIVERSITI TUN HUSSEIN ON MALAYSIA | MOA, IA |
| | MALAYSIA | 3 | UNIVERSITI MALAYSIA SABAH | MOA, IA |
| | MALAYSIA | 4 | UNIVERSITI SAINS ISLAM MALAYSIA | MOA, IA |
| | MALAYSIA | 5 | UNIVERSITAS KEBANGSAAN MALAYSIA | MOA MIICEMA |
| | MALAYSIA | 6 | UNIVERSITY OF MALAYA | IA |
| | MALAYSIA | 7 | UNIVERSITY SAINS MALAYSIA | IA |
| | MALAYSIA | 8 | UNIVERSITI PENDIDIKAN SULTAN IDRIS MALAYSIA | MOA, IA |
| | MALAYSIA | 9 | SCHOOL OF DISTANCE EDUCATION, UNIVERSITI SAINS MALAYSIA | IA |
| | MALAYSIA | 10 | MANAGEMENT AND SCIENCE UNIVERSITY
| MOU |
| | MALAYSIA | 11 | UNIVERSITY COLLEGE SEDAYA INTERNATIONAL (UCSI) MALAYSIA | |
| | MALAYSIA | 12 | SCHOOL OF BUSINESS MANAGEMENT, UNIVERSITI UTARA MALAYSIA β MALAYSIA | IA |
| | BRUNEI DARUSSALAM | 13 | UBD SCHOOL OF BUSINESS AND ECONOMICS (UBD SBE) UNIVERSITY BRUNEI DARUSSALAM | IA |
| | VIETNAM | 14 | THE UNIVERSITY OF DANANG, CAMPUS IN KON TUM, VIETNAM | MOA |
| | VIETNAM | 15 | UNIVERSITY OF ECONOMICS AND FINANCE, HO CHI MINH CITY (UEF), VIETNAM | MOA |
| | THAILAND | 16 | SCHOOL OF ACCOUNTANCY AND FINANCE, WALAILAK UNIVERSITY | IA |
| | THAILAND | 17 | RAJAMANGGALA UNIVERSITY OF TECNOLOGY KRUNGTHEP | MOA |
| | THAILAND | 18 | NAKHON PHANOM UNIVERSITY | MOA |
| | THAILAND | 19 | THAI GLOBAL BUSINESS ADMINISTRATION TECHNOLOGICAL COLLEGE | MOA |
| | THAILAND | 20 | PADANGBEZAR MUNICIPALITY SCHOOL THAILAND | MOA DAN IA |
| | THAILAND | 21 | TESSABAN 2 BANSADAO SCHOOL, SADAO, SONGKHLA THAILAND | MOA DAN IA |
| | THAILAND | 22 | BANBORNAMSOM SCHOOL THAILAND | MOA DAN IA |
| | THAILAND | 23 | SONGSERM SASANA VITAYA SCHOOL | IA |
| | KOREA SELATAN | 24 | SAEKYUNG UNIVERSITY, YEONGWOL-GUN | MOU |
| | KOREA SELATAN | 25 | BUSAN INTERNATIONAL COLLEGE OF TONGMYONG UNIVERSITY, SOUTH KOREA | MOU |
| | UNI EMIRAT ARAB | 26 | IMAM MALIK COLLEGE FOR SHARIA AND LAW, UAE | MOU, MOA, IA |
| | YAMAN | 27 | FACULTY OF SHARIA IMAM SYAFI'I UNIVERSITY YEMEN | MOU, MOA, IA |
| | TIMUR LESTE | 28 | INSTITUTO PROFESSIONAL SAO JOAO BATISTA | MOU, MOA, IA |
| | PAKISTAN | 29 | AKHUWAT COLLEGE, KASUR, PAKISTAN | MOU, MOA, IA |
| | CHINA | 30 | THE UNIVERSITY OF NOTTINGHAM NINGBO CHINA | MOU, MOA, IA |
| | CHINA | 31 | CENTRAL CHINA NORMAL UNIVERSITY (CCNU) | MOU, MOA, IA |
| | FILIPINA | 32 | COLLEGE OF ACCOUNTANCY, BUSINESS, ECONOMICS AND INTERNATIONAL HOSPITALITY MANAGEMENT (CABEIHM), BATANGAS STATE UNIVERSITY, PHILIPPINES | MOU, MOA, IA |
| 2 | AUSTRALIA | AUSTRALIA | 33 | UNIVERSITAS NEW SOUTH WALES | IA |
| 3 | EROPA | RUSIA | 34 | URAL FEDERAL UNIVERSITY, RUSIA | MOU |
| | ROMANIA | 35 | TRANSILVANIA UNIVERSITY OF BRASOV, ROMANIA | IA |
| | POLANDIA | 36 | FACULTY OF ECONOMIC SCIENCES AND MANAGEMENT NICHOLAUS COPERNICUS UNIVERSITY IN TORUΕ POLAND | IA |
| | UNITED KINGDOM | 37 | ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA) | IA |
| 4 | AFRIKA | AFRIKA SELATAN | 38 | CAPE PENINSULA UNIVERSITY OF TECHNOLOGY | IA |
| 5 | AMERIKA | USA | 39 | COLLEGE OF HEALTH AND HUMAN SCIENCES KANSAS STATE UNIVERSITY β USA | IA |
| | USA | 40 | SCHOOL OF BUSINESS BOURNEMOUTH UNIVERSITY β UNITED KINGDOM | IA |
| | USA | 41 | SCHOOL OF AVIATION, MARKETING AND TOURISM UNIVERSITY OF BEDFORDSHIRE UNITED KINGDOM | IA |
