| 541 | M N HALIM SYAFFIE & ASSOCIATES | Johor Bahru | Johor Bahru | 07- | NIL |
| 542 | M N HALIM SYAFFIE & ASSOCIATES | Kluang | Kluang | 07-7735213 | 07-7735214 |
| 543 | M N HALIM SYAFFIE & ASSOCIATES | Skudai | Skudai | 07-5122161 | 07-5121325 |
| 544 | M N ZABIDIN & CO | Masai | Masai | 0137756969 | |
| 545 | M S MIRANDA & CO. | Batu Pahat | Batu Pahat | 07-4341328 | 07-4341311 |
| 546 | M. FAISALLAH, HAFIZUL & PARTNERS | Batu Pahat | Batu Pahat | 07-4325036 | 07-4325036 |
| 547 | M. KASINADAN & PARTNERS | Ulu Tiram | Ulu Tiram | 07-8633999 | 07-8633777 |
| 548 | M. KUMAR & CO. | Johor Bahru | Johor Bahru | 07-3331975 | 07-3331978 |
| 549 | M.N. NIDZAMUDDIN & ASSOCIATES | Johor Bahru | Johor Bahru | 07- 3648106 | 07- 3648018 |
| 550 | M.S. TEO & ASSOCIATES | Kluang | Kluang | 07-7763935 | 07-7763936 |
| 551 | MAH LAW OFFICE | Iskandar Puteri | Iskandar Puteri | 0167070791 | 07-5568485 |