CPA Excellent Partners' Singapore Subsidiary Enters Capital Partnership with BLUEOCTOPUS, Operator of Global Accounting School 'BOARD360'

CPA Excellent Partners Co., Ltd. (the 'Company') has entered into a capital partnership with BLUEOCTOPUS EDUTECH PVT LTD ('BLUEOCTOPUS'), which operates the global accounting qualification program 'BOARD360,' through its Singapore subsidiary, CPA Excellent Partners Singapore Pte. Ltd., which serves as the hub for the Company's global operations.

Overview of the Capital Partnership The Company has acquired stock acquisition rights through a third-party allotment, making BLUEOCTOPUS an equity-method affiliate.

Background: Alignment on Educational Quality and Philosophy The global learning academy 'BOARD360,' managed by BLUEOCTOPUS, offers comprehensive support that goes beyond USCPA (U.S. Certified Public Accountant) and USCMA (U.S. Certified Management Accountant) preparation. It includes essential soft-skills training and internship/career placement support. Notably, backed by the accounting firm 'WeChartered,' it utilizes a practical, two-stage model of providing internships followed by corporate placement. CPA Excellent Partners decided to invest, strongly empathizing with the vision that 'passing the qualification is merely the entrance, and practical ability and human capacity thereafter are what matter,' aiming to jointly raise the quality of accounting and finance education in Asia.

Future Initiatives and Expected Synergies As the first initiative since the establishment of the Singapore entity, both companies aim to create the following synergies:

・Joint Development of Educational Materials Leveraging the Company's proprietary USCPA materials and the University of Guam credit program to co-develop high-quality content.

・Strengthening Internship and Career Support Utilizing BLUEOCTOPUS’s network to expand global career placement activities.

・Joint Marketing Merging support expertise to enhance marketing activities across Asia and improve student satisfaction.

About BLUEOCTOPUS A startup in the EdTech sector that began operations at the end of 2025. Sagar Bajaj brings extensive experience as an instructor at major educational institutions and in accounting and U.S. tax law practice. Currently based in Gurugram and Green Park, India, the company promotes the development of globally competent learners.

Company Name: BLUEOCTOPUS EDUTECH PVT LTD Service Name: BOARD360 Location: India (Gurugram, Green Park)