| 661 | NURUL FARAHA & CO. | Johor Bahru | Johor Bahru | 07-2209977 | 07-2209377 |
| 662 | NURULHUDA NIT & CO | Johor Bahru | Johor Bahru | 012-6270340 | 07-3320211 |
| 663 | OI YEE KWAN & CO. | Johor Bahru | Johor Bahru | 07- 8619515 | 07- 8619515 |
| 664 | OMAR ISMAIL HAZMAN & CO. | Johor Bahru | Johor Bahru | 07-2350468 | 07-2359360 |
| 665 | ONG & RAYMOND HOR | Johor Bahru | Johor Bahru | 07-3612 919 | 07-3612 717 |
| 666 | ONG BAN CHAI & CO. | Johor Bahru | Johor Bahru | 07-2245808 | 07-2245800 |
| 667 | OOI SAM HENG & ASSOCIATES | Muar | Muar | 06-9517878 | 06-9517879 |
| 668 | OTHMAN & ASSOCIATES | Johor Bahru | Johor Bahru | 012-2817705 | 07-2070366 |
| 669 | OTHMAN HASHIM & CO. | Johor Bahru | Johor Bahru | 07-2276293 | 07-2271197 |
| 670 | P K NATHAN & CO. | Johor Bahru | Johor Bahru | 07-3334411 | 07-3336411 |
| 671 | P L TAN & TAN | Johor Bahru | Johor Bahru | 07-3583388 | 07-3583733 |
| 672 | P L TAN & TAN | Skudai | Skudai | 07- 5575991 | N/A |
| 673 | P S SEGARAN & CO | Johor Bahru | Johor Bahru | 07-2218007 | 07-2219007 |
| 674 | PARAMASWARAN & CO. | Johor Bahru | Johor Bahru | 07-2265870 | 07-2265939 |
| 675 | PATRICIA PACKIUM & ASSOCIATES | Johor Bahru | Johor Bahru | 07-3614224 | 07-3614774 |