| 761 | S.M. MARIAM, MAGDELINA & CO | Johor Bahru | Johor Bahru | 07-2075907 | 07-2396907 |
| 762 | S.M. WONG & CO. | Kluang | Kluang | 07-7768768 | 07-7769768 |
| 763 | S.R. TAN, CHENG, LIM & TEE | Skudai | Skudai | 07- 2170396 | 07- 2170496 |
| 764 | LIM WONG & PARTNERS | Tangkak | Tangkak | 06-9786588 | 06-9786388 |
| 765 | SABARUDDIN ALI & CO. | Johor Bahru | Johor Bahru | 07-5628636 | 07-2387500 |
| 766 | SAFRINA, TAUFIQ & CO. | Kluang | Kluang | 07-7390097 | 07-7390097 |
| 767 | SAHRIHAN & HAMDAN | Muar | Muar | 06-9539127 | 06-9539134 |
| 768 | SAHRIL, NIZA & CO. | Pasir Gudang | Pasir Gudang | 07-2511875 | 07-2511785 |
| 769 | SAIFUL BAHARI OMAR & CO. | Johor Bahru | Johor Bahru | 012-7277338 | |
| 770 | SALMIZAH & CO | Johor Bahru | Johor Bahru | 07- 3517477 | 07- 3517477 |
| 771 | SAMSUDDIN LYNN & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2892226 | 07-336 0866 |
| 772 | SEBASTIAN CHA & CO. | Johor Bahru | Johor Bahru | 07-3325033 | 07-3326133 |
| 773 | SHA & CO. | Johor Bahru | Johor Bahru | 07-2342843 | 07-2342844 |
| 774 | SHAHAREEN BEGUM | Batu Pahat | Batu Pahat | 07-4336260 | 07-4336259 |