| 401 | LING & PARTNERS | Johor Bahru | Johor Bahru | 07-5857801 | 07-5853012 |
| 402 | JULIE LIM, VASANTHAN & CO. | Batu Pahat | Batu Pahat | 07-4325812 | 07-4322813 |
| 403 | JULIE LIM, VASANTHAN & CO. | Johor Bahru | Johor Bahru | 07-2275155 | 07-2265155 |
| 404 | JUNAIDA AFUAN & QUEK | Batu Pahat | Batu Pahat | 07-4383322 | 07-4383824 |
| 405 | JUNAIDA AFUAN & QUEK | Muar | Muar | 06-9543798/06-9 | 06-9543797 |
| 406 | JUNAIDAH & PARTNERS | Johor Bahru | Johor Bahru | 07-2361517 | 07-2351516 |
| 407 | K C LEE & CO. | Batu Pahat | Batu Pahat | 07-4310844 | NIL |
| 408 | K F HUA & PARTNERS | Johor Bahru | Johor Bahru | 07-2249376/7 | 07-2249375 |
| 409 | K H CHOO & CO. | Johor Bahru | Johor Bahru | 07-3336811/2 | 07-3316868 |
| 410 | K H KOH AZHAR & KOH | Johor Bahru | Johor Bahru | 07-2242323 | 07-2247262 |
| 411 | K H LOO & CO. | Skudai | Skudai | 07-2350805 | 07-2340805 |
| 412 | K H WONG, CHIN & CHEAH | Skudai | Skudai | 07- | NIL |
| 413 | K J LO & CO. | Batu Pahat | Batu Pahat | 07-4311435 | 07-4314730 |