Thank you Richard B for your response however, the link was for a 2008 Accord not a 2012 Accord Euro which is a totally different location & removal process.
I am yet to find anyone in Australia or USA who knows the location of the Bluetooth Module in a 2012 Honda Accord Euro/Acura TSX Non-Navigation model.
The dash on my model is completely different to all videos I have seen and probably requires removal of centre console to get to screw/bolt attachments for "CD/Radio/A-C/Air vents" unit.

Update -> I have just succeed in Paring two phones! Yeah! MY PROBLEM SOLVED!!
In case someone else has same problem, this is what I did:

With car running or with accessories on, Press & hold hang up button until unit asked you if you wish to reset system, there is some confirmation message about deleting Pared phones, follow prompts press pick up to accept.
No phones should be paired.
Press pick up, it automatically asked if I wanted to Pare a phone, follow instructions and Pare first phone.
This was important --> Turnoff Bluetooth on the first phone that was pared.
Press pick up, it automatically asked if I wanted to Pare a phone, follow instructions and Pare second phone.
On first phone turn on Bluetooth.
Both phones were now pared and connected.