| 961 | YOONG & PARTNERS | Johor Bahru | Johor Bahru | 07-2222233 | 07-2222299 |
| 962 | ZAFIRAH NORIZAN | Johor Bahru | Johor Bahru | 016-7800657 | 07-3315657 |
| 963 | ZAID IBRAHIM & CO. | Johor Bahru | Johor Bahru | 07-2264999 | 07-2263999 |
| 964 | ZAINAL ABIDIN & CO. | Johor Bahru | Johor Bahru | 07-2384611/2385 | 07-2309923 |
| 965 | ZAINOL, KIONG & AZIZI | Johor Bahru | Johor Bahru | 07-3383041 | 07-3383041 |
| 966 | ZAINUL RIJAL TALHA & AMIR | Johor Bahru | Johor Bahru | 07-3553105 | 07-3554105 / 07-3546105 |
| 967 | ZAKIAH AH SAN & CO. | Johor Bahru | Johor Bahru | 07-3647726 | 07-3647775 |
| 968 | ZAMAN & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2229788/789 | 07-2238073 |
| 969 | ZAMRI IBRAHIM & CO. | Johor Bahru | Johor Bahru | 07-2327882 | 07-2346887 |
| 970 | ZAMRI IDRUS & CO. | Johor Bahru | Johor Bahru | 07-2382788 | 07-2362788 |
| 971 | ZAMZURI,KAMIL & ASSOCIATES | Batu Pahat | Batu Pahat | 012-7078708 | |
| 972 | ZETI TALIM & CO. | Batu Pahat | Batu Pahat | 017-7667271 | 07-7717900 |
| 973 | ZUFAIDI & ASSOCIATES | Batu Pahat | Batu Pahat | 07-4380466 | 07-4380422 |
| 974 | ZUL AZAM & CO. | Johor Bahru | Johor Bahru | 07-2391397 | 07-2329314 |
| 975 | ZULFIQRI ZAKARIA & CO. | Muar | Muar | 06-9521637 | 06-9534217 |
| 976 | ZULKAFLI, RANI & CO. | Kulai | Kulai | 07-6638923 | 07-6623143 |
| 977 | ZULKIFLEE OTHMAN & CO. | Johor Bahru | Johor Bahru | 07-2231542 | 07-2211542 |