| 261 | FAIZAH AISHAH RAHMAN & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2374505 | 07-2375505 |
| 262 | FAIZAH AISHAH RAHMAN & ASSOCIATES | Pasir Gudang | Pasir Gudang | 07- | |
| 263 | FAIZAL SIOW BROCKETT & CHO | Johor Bahru | Johor Bahru | 07-3333099 | 07-3333288 |
| 264 | FAIZAL SIOW BROCKETT & CHO | Johor Bahru | Johor Bahru | 07-3332322 | 07-3320322 |
| 265 | FAIZAL SIOW BROCKETT & CHO | Skudai | Skudai | 07-5549691 | 07-5563142 |
| 266 | FAIZUL HILMY & CHEW | Johor Bahru | Johor Bahru | 07-2351763 | 07-2351767 |
| 267 | FAIZUL HILMY & CHEW | Kulai | Kulai | 07-6623760/61 | 07-6623762 |
| 268 | FARAHAIN SHARIF & CO. | Johor Bahru | Johor Bahru | 07-2314114 | 07-2314141 |
| 269 | FARHANA & CO. | Johore | Johore | 017-7014878 | |
| 270 | FATEHA & CO. | Johor Bahru | Johor Bahru | 013-3571503 | NIL |
| 271 | FATIMAH ZAHRAH & CO. | Batu Pahat | Batu Pahat | 018-7932732 | 07-4338000 |