| 661 | ONG BAN CHAI & CO. | Johor Bahru | Johor Bahru | 07-2245808 | 07-2245800 |
| 662 | OOI SAM HENG & ASSOCIATES | Muar | Muar | 06-9517878 | 06-9517879 |
| 663 | OTHMAN & ASSOCIATES | Johor Bahru | Johor Bahru | 012-2817705 | 07-2070366 |
| 664 | OTHMAN HASHIM & CO. | Johor Bahru | Johor Bahru | 07-2276293 | 07-2271197 |
| 665 | P K NATHAN & CO. | Johor Bahru | Johor Bahru | 07-3334411 | 07-3336411 |
| 666 | P L TAN & TAN | Johor Bahru | Johor Bahru | 07-3583388 | 07-3583733 |
| 667 | P L TAN & TAN | Skudai | Skudai | 07- 5575991 | N/A |
| 668 | P S SEGARAN & CO | Johor Bahru | Johor Bahru | 07-2218007 | 07-2219007 |
| 669 | PARAMASWARAN & CO. | Johor Bahru | Johor Bahru | 07-2265870 | 07-2265939 |
| 670 | PATRICIA PACKIUM & ASSOCIATES | Johor Bahru | Johor Bahru | 017-5009418 | N/A |
| 671 | PRETAM SINGH, NOR & CO. | Johor Bahru | Johor Bahru | 07-2396609 | 07-2396436 |
| 672 | PUNITHA MARIAPPAN & CO. | Johor Bahru | Johor Bahru | 016-7333045 | 07-2220064 |
| 673 | PUSHPA NAIDU & CO. | Johor Bahru | Johor Bahru | 07-2223977 | 07-2213977 |
| 674 | R K MENON & CO. | Johor Bahru | Johor Bahru | 07-2221 021 | 07-2220 353 |
| 675 | R MUTHU & CO. | Johor Bahru | Johor Bahru | 07-2236610 | 07-2231482 |
| 676 | R. JAYABALAN | Johor Bahru | Johor Bahru | 07-2211204 | 07-2211230 |
| 677 | R. RAJA GOPAL & CO. | Segamat | Segamat | 07-9321700 | 07-9320700 |