| 761 | LIM WONG & PARTNERS | Tangkak | Tangkak | 06-9786588 | 06-9786388 |
| 762 | SABARUDDIN ALI & CO. | Johor Bahru | Johor Bahru | 07-5628636 | 07-2387500 |
| 763 | SAHRIHAN & HAMDAN | Muar | Muar | 06-9539127 | 06-9539134 |
| 764 | SAHRIL, NIZA & CO. | Pasir Gudang | Pasir Gudang | 07-2556170 | 07-2550962 |
| 765 | SAIFUL BAHARI OMAR & CO. | Johor Bahru | Johor Bahru | 012-7277338 | |
| 766 | SALMIZAH & CO | Johor Bahru | Johor Bahru | 07- 3517477 | 07- 3517477 |
| 767 | SAMSUDDIN LYNN & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2892226 | 07-336 0866 |
| 768 | SEBASTIAN CHA & CO. | Johor Bahru | Johor Bahru | 07-3325033 | 07-3326133 |
| 769 | SHA & CO. | Johor Bahru | Johor Bahru | 07-2342843 | 07-2342844 |
| 770 | SHAHAREEN BEGUM | Batu Pahat | Batu Pahat | 07-4336260 | 07-4336259 |
| 771 | SHAHINUDDIN & RANJIT | Johor Bahru | Johor Bahru | 07-2216755 | 07-2216766 |
| 772 | SHAHRIN NASIR & ASSOCIATES | Simpang Renggam | Simpang Renggam | 07-7551353 | 07-2553842 |
| 773 | SHAHRIZAL & NASIR | Johor Bahru | Johor Bahru | 07-2070272 | 07-2071272 |
| 774 | SHAHRIZAL & NASIR | Johor Bahru | Johor Bahru | 07-3520227 | 07-3517666 |
| 775 | SHAHRIZAT RASHID & LEE | Johor Bahru | Johor Bahru | 07-2342084 | 07-2324089 |