Pesuruhjaya Sumpah Noreen Asmin - Ranau, Sabah

Majnah Abdillah & Co. - Sandakan, Sabah

TF Leong & Co - Sandakan, Sabah

Lim Guan Sing & Co. - Sandakan, Sabah

Khor, Ong & Company - George Town, Pulau Pinang

Munawir & Baidura - Bayan Lepas, Pulau Pinang

Chua & Co. - George Town, Pulau Pinang

Wong Xian Zheng & Co - George Town, Pulau Pinang

Pejabat MARA Negeri Pulau Pinang - George Town, Pulau Pinang

Georgetown High, Session and Magistrate Court - George Town, Pulau Pinang