Exhibit 8.1
List of Subsidiaries and Affiliated Entities
| Subsidiaries | Place of Incorporation | |
| Bright Scholar (Enlightenment) Investment Holdings Limited | Cayman | |
| Impetus Investment Limited | Cayman | |
| Can-Achieve Academy Limited | Canada | |
| Can-Achieve International Education Limited (Vancouver) | Canada | |
| Bright Can-Achieve Pte. Ltd. | Singapore | |
| Foundation Global Education (Singapore) Pte. Ltd. | Singapore | |
| FGE Holdings Limited | BVI | |
| Bright Can-Achieve Limited | Hong Kong | |
| Foundation Global Education Limited | Hong Kong | |
| Foundation Education China Limited | Hong Kong | |
| Foundation Academy Limited | Hong Kong | |
| Foundation Education Services Limited | Hong Kong | |
| Time Education China Holdings Limited | Hong Kong | |
| Xin Rui Management Co., Ltd. | Hong Kong | |
| Bright Scholar (UK) Holdings Limited | United Kingdom | |
| Bright Scholar (BCS) Property Limited | United Kingdom | |
| Bournemouth Collegiate School Limited | United Kingdom | |
| Bosworth Independent School Limited | United Kingdom | |
| ST Michael's School Limited | United Kingdom | |
| CATS Colleges Holdings Limited | United Kingdom | |
| Worthgate School Limited | United Kingdom | |
| Guildhouse School Limited | United Kingdom | |
| CATS Retail Limited | United Kingdom | |
| Cambridge School of Visual and Performing Arts Limited | United Kingdom | |
| Cambridge Arts and Science Limited | United Kingdom | |
| Cambridge School of Art and Design Limited | United Kingdom | |
| CEG Properties Limited | United Kingdom | |
| CEG Colleges Limited | United Kingdom | |
| CGS Administrative Services Limited | United Kingdom | |
| Stafford House Companies Limited | United Kingdom | |
| Stafford House School of English Limited | United Kingdom | |
| Stafford House Study Holidays Limited | United Kingdom | |
| Study Holidays Limited | United Kingdom | |
| Cambridge Education Group Holdings Inc. | United States | |
| CATS Academy Boston Inc. | United States | |
| Boston Academy of English Inc. | United States | |
| Intrax English Academies LLC | United States | |
| Can-achieve Global Education, Inc | United States | |
| Foundation Global Education (USA) Inc | United States | |
| BRIGHT CAN-ACHIEVE LLC | United States | |
| CATS Education Services FZ - LLC | Dubai | |
| Bright Can-Achieve Education Company Limited | Vietnam | |
| CEG Education Technology (Shanghai) Co., Ltd. | The PRC | |
| Beijing Cambridge Arts and Science Consulting Co., Ltd. | The PRC | |
| Shanghai CGS Cultural Media Co., Ltd. | The PRC | |
| Shanghai CGS Consulting Management Co., Ltd. | The PRC | |
| Foundation Information Consulting (Shenzhen) Co., Ltd. | The PRC | |
| Foundation Information Consulting (Shanghai) Co., Ltd. | The PRC | |
| Guangdong Bright Scholar Education Technology Co., Ltd. | The PRC | |
| Shenzhen Qianhai Xingkeyucai Trading Co., Ltd. | The PRC | |
| Zhuhai Hengqin Bright Scholar Management Consulting Co., Ltd. | The PRC | |
| Guangdong Zhixing Weilai Logistics Management Co., Ltd. | The PRC | |
| Beijing Jingshiboda Education Technology Co., Ltd. | The PRC | |
| Zhuhai Xin Xu Education Consulting Co., Ltd. | The PRC | |
| Hangzhou Impression Arts Training Co., Ltd. | The PRC | |
| Can-achieve (Beijing) Education Consulting Co., Ltd. | The PRC | |
| Guangzhou Can-achieve Global Consulting Co., Ltd. | The PRC | |
| Bright Scholar Wanjia (Beijing) Education Consulting Co., Ltd. | The PRC | |
| Beijing Can-achieve Lingying Information Consulting Co., Ltd. | The PRC |
| Beijing Yinxiang Bright Scholar Education Consulting Co., Ltd. | The PRC | |
| Shanghai Yinle Arts Training Co., Ltd. | The PRC | |
| Guangdong Leyu Weilai Property Management Co., Ltd. | The PRC | |
| Hangzhou Hangbogui Apartment Management Co., Ltd. | The PRC | |
| Guangzhou Nansha Kaiyu Management Consulting Co., Ltd. | The PRC | |
| Hangzhou Tongyan Impression Media Co., Ltd. | The PRC | |
| Hangzhou Luzhi Media Co., Ltd. | The PRC |
| VIEs | Place of Incorporation | |
| Foshan Yongliang Education Technology Co., Ltd. | The PRC | |
| Foshan Zhiliang Education Technology Co., Ltd. | The PRC | |
| Beijing Boteng Consulting Co., Ltd. | The PRC |
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| Subsidiaries held by VIEs | Place of Incorporation | |
| Foshan Shunde Beijiao Town Xingjian Art Training Co., Ltd. | The PRC | |
| Guangzhou Huihua Education Consulting Co., Ltd. | The PRC | |
| Beijing Huanxue International Travel Limited | The PRC | |
| Guangdong Lebeimeng Education Consulting Co., Ltd. | The PRC | |
| Guangzhou Xingzhu Information Technology Co., Ltd. | The PRC | |
| Guangdong Bright Scholar Ivy League Education Science Research Institute Co., Ltd. | The PRC | |
| Tongxiang Wuzhen Leti Camping Operation Management Co., Ltd. | The PRC | |
| Foshan Kunshun Culture Co., Ltd. | The PRC | |
| Beijing Boteng Technology Co., Ltd. | The PRC | |
| Foshan ShunQian Culture Co., Ltd. | The PRC | |
| Guangzhou Shunheng Culture Co., Ltd. | The PRC | |
| Jiangmen Shunkun Culture Co., Ltd. | The PRC | |
| Changsha Kunheng Culture Co., Ltd. | The PRC | |
| Jurong Shuntai Culture Co., Ltd. | The PRC | |
| Foshan Yixue Culture Co., Ltd. | The PRC | |
| Foshan Saiyuan Culture Co., Ltd. | The PRC | |
| Guangzhou Yinghe Culture Co., Ltd. | The PRC | |
| Guangzhou Feijia Culture Co., Ltd. | The PRC |
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