Cross-border higher education resulting in the increased mobility of students, academic staff, programs, institutions and professionals has grown considerably in global times. Therefore, how to ensure that the quality of academic programs has met the local and international standards simultaneously has become a great challenge in many nations. In recent years, the need for close cooperation of quality assurance agencies and acceptance of review decisions called "Mutual recognition" has been implemented in Asia. It has been a long time that students between Taiwan and Malaysia continuously flow. Both Taiwan and Malaysian governments believe that it is time for both parties to discuss mutual recognition on degree qualification and accreditation outcomes. Supported by the governments, the Malaysian Qualifications Agency (MQA) and the Higher Education Evaluation and Accreditation Council of Taiwan (HEEACT) have signed a mutual recognition agreement in 2012. It is the first successful MR in Asian nations. The main purpose of the paper is to analyze the process, procedures and success of MR case between MQA and HEEACT.