| 801 | SHOBANA M & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2071928 | NIL |
| 802 | SHOOK MEI & PARTNERS | Johor Bahru | Johor Bahru | 07-2348005 | 07-2448003 |
| 803 | SIA BOON PENG & CO. | Johor Bahru | Johor Bahru | 07-3538469 | 07-3538506 |
| 804 | SIEW LEE & CO. | Johor Bahru | Johor Bahru | 07-3515778 | 07-3514778 |
| 805 | SIMON TONG & PARTNERS | Johor Bahru | Johor Bahru | 07-3562678 | 07-3562578 |
| 806 | SIMON TONG & PARTNERS | Segamat | Segamat | 07-9319588 | 07- 9332784 |
| 807 | M Y LIM & JUNAIDAH | Kluang | Kluang | 07-7761690 | 07-7761695 |
| 808 | SITI AISAH ITHNIN & CO | Batu Pahat | Batu Pahat | 07-4541345 | 07-4541345 |
| 809 | SITI FARHA & ASSOCIATES | Batu Pahat | Batu Pahat | 07-4336887 | 07-4339887 |
| 810 | SITI NOOR AFIZIE & CO. | Muar | Muar | 06-9522279 | 06-9522279 |
| 811 | SOH YOK LAM & CO. | Muar | Muar | 06-9518232 | 06-9517233 |
| 812 | SOO HOO & CO. | Johor Bahru | Johor Bahru | 07-2265001 | 07-2281039 |
| 813 | SRI KUMAR GUNAPATI & CO. | Johor Bahru | Johor Bahru | 07-2413337 | 07-2419615 |
| 814 | ST SHAMINI | Johor Bahru | Johor Bahru | 07-2227221 | 07-2234376 |
| 815 | STEVEN TAI, WONG & PARTNERS | Batu Pahat | Batu Pahat | 07- 4152338 | 07- 4152383 |
| 816 | SUCHA SINGH & PARTNERS | Kluang | Kluang | 07-7723359 | 07-7722132 |
| 817 | SUHAILA DAUD, ZAINUDDIN & PARTNERS | Kota Tinggi | Kota Tinggi | 07-8223952 | 07-8223952 |
| 818 | SUHAIMI YAHYA & CO | Johor Bahru | Johor Bahru | 07- | |
| 819 | SUKHDEV & ASSOCIATES | Batu Pahat | Batu Pahat | 07-4351515 | 07-4352525 |
| 820 | SURIANI & PARTNERS | Kluang | Kluang | 07-7771507 | 07-7735507 |