| 821 | SRI KUMAR GUNAPATI & CO. | Johor Bahru | Johor Bahru | 07-2413337 | 07-2419615 |
| 822 | ST SHAMINI | Johor Bahru | Johor Bahru | 07-2227221 | 07-2234376 |
| 823 | STEVEN TAI, WONG & PARTNERS | Batu Pahat | Batu Pahat | 07- 4152338 | 07- 4152383 |
| 824 | SUCHA SINGH & PARTNERS | Kluang | Kluang | 07-7723359 | 07-7722132 |
| 825 | SUHAILA DAUD, ZAINUDDIN & PARTNERS | Kota Tinggi | Kota Tinggi | 07-8223952 | 07-8223952 |
| 826 | SUHAIMI YAHYA & CO | Johor Bahru | Johor Bahru | 07- | |
| 827 | SUKHDEV & ASSOCIATES | Batu Pahat | Batu Pahat | 07-4351515 | 07-4352525 |
| 828 | SURIANI & PARTNERS | Kluang | Kluang | 07-7771507 | 07-7735507 |
| 829 | SURIANI & PARTNERS | Pasir Gudang | Pasir Gudang | 07-2550527 | 07-2550826 |
| 830 | SUSANN FANG & CO. | Johor Bahru | Johor Bahru | 07-2241688 | 07-2232168 |
| 831 | RAIHAN, SUZANA & PARTNERS | Johor Bahru | Johor Bahru | 07-3542854 | 07-3516025 |
| 832 | SYARIKAT A SETHU | Segamat | Segamat | 07-9310445 | 07-9323117 |
| 833 | SYARIKAT PRITAM SINGH | Batu Pahat | Batu Pahat | 07-4341133 | 07-4341133 |
| 834 | SYARIZAD ZAMAN & SEAH | Johor Bahru | Johor Bahru | 07-2221168 | 07-2228168 |
| 835 | SYAZWAN SYAZANI & PARTNERS | Johor Bahru | Johor Bahru | 07-2179333 | NIL |
| 836 | SYED ALWI NG & CO. | Johor Bahru | Johor Bahru | 07-2249128 | 07-2249386/07-2221373 |