ACCENTURE LTD

10-K Annual report pursuant to section 13 and 15(d)

Filed on 10/20/2008Filed Period 08/31/2008

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UNITED STATESSECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)

þ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended August 31, 2008

ORo

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 forthe transition period from to .

Commission File Number: 001-16565

ACCENTURE LTD(Exact name of registrant as specified in its charter)

Bermuda 98-0341111(State or other jurisdiction of

incorporation or organization) (I.R.S. Employer Identification No.)

Canon's Court22 Victoria Street

Hamilton HM 12 Bermuda(Address of principal executive offices)

(441) 296-8262(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class Name of Each Exchange on Which Registered

Class A common shares, par value $0.0000225 per share New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act:Class X common shares, par value $0.0000225 per share

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes þ No o

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of1934. Yes o No þ

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and(2) has been subject to such filing requirements for the past 90 days. Yes þ No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is notcontained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporatedby reference in Part III of this Form 10-K or any amendment to this Form 10-K. o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smallerreporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of theExchange Act. (Check one):

Large accelerated filer þ

Accelerated filer o

Non-accelerated filer o

(Do not check if a smaller reporting company)

Smaller reporting company o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.) Yes o No þ

The aggregate market value of the common equity of the registrant held by non-affiliates of the registrant on February 29, 2008 wasapproximately $20,836,757,456 based on the closing price of the registrant's Class A common shares, par value $0.0000225 per share,reported on the New York Stock Exchange on such date of $35.25 per share and on the par value of the registrant's Class X common shares,par value $0.0000225 per share.

The number of shares of the registrant's Class A common shares, par value $0.0000225 per share, outstanding as of October 13, 2008 was612,769,296 (which number does not include 48,619,328 issued shares held by subsidiaries of the registrant). The number of shares of theregistrant's Class X common shares, par value $0.0000225 per share, outstanding as of October 13, 2008 was 116,868,387.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Proxy Statement for the 2009 Annual General Meeting of Shareholders Part III

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Page

Part IItem 1. Business 1 Item 1A. Risk Factors 22 Item 1B. Unresolved Staff Comments 38 Item 2. Properties 38 Item 3. Legal Proceedings 38 Item 4. Submission of Matters to a Vote of Security Holders 39 Part II Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 42 Item 6. Selected Financial Data 45 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 46 Item 7A. Quantitative and Qualitative Disclosures about Market Risk 70 Item 8. Financial Statements and Supplementary Data 71 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 71 Item 9A. Controls and Procedures 71 Item 9B. Other Information 72 Part III Item 10. Directors, Executive Officers and Corporate Governance 73 Item 11. Executive Compensation 73 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters 73 Item 13. Certain Relationships and Related Transactions, and Director Independence 74 Item 14. Principal Accounting Fees and Services 74 Part IV Item 15. Exhibits, Financial Statement Schedules 74

Signatures EX-10.10 EX-10.11 EX-10.12 EX-10.15 EX-21.1 EX-23.1 EX-23.2 EX-31.1 EX-31.2 EX-32.1 EX-32.2 EX-99.1

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PART I

Disclosure Regarding Forward-Looking Statements

This Annual Report on Form 10-K contains forward-looking statements within the meaning ofSection 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 (the"Exchange Act") relating to our operations, results of operations and other matters that are based on ourcurrent expectations, estimates, assumptions and projections. Words such as "may," "will," "should,""likely," "anticipates," "expects," "intends," "plans," "projects," "believes," "estimates" and similarexpressions are used to identify these forward-looking statements. These statements are not guarantees offuture performance and involve risks, uncertainties and assumptions that are difficult to predict. Forward-looking statements are based upon assumptions as to future events that might not prove to be accurate.Actual outcomes and results could differ materially from what is expressed or forecast in these forward-looking statements. Risks, uncertainties and other factors that might cause such differences, some ofwhich could be material, include, but are not limited to, the factors discussed below under the sectionentitled "Risk Factors."

Available Information

Our website address is www.accenture.com. We use our website as a channel of distribution forcompany information. We make available free of charge on the Investor Relations section of our website(http://investor.accenture.com) our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q,Current Reports on Form 8-K and all amendments to those reports as soon as reasonably practicable aftersuch material is electronically filed or furnished with the Securities and Exchange Commission (the"SEC") pursuant to Section 13(a) or 15(d) of the Exchange Act. We also make available through ourwebsite other reports filed with or furnished to the SEC under the Exchange Act, including our proxystatements and reports filed by officers and directors under Section 16(a) of the Exchange Act, as well asour Code of Business Ethics. Financial and other material information regarding us is routinely posted onand accessible at http://investor.accenture.com. We do not intend for information contained in our websiteto be part of this Annual Report on Form 10-K.

Any materials we file with the SEC may be read and copied at the SEC's Public Reference Room at100 F Street, N.E., Washington, DC, 20549. Information on the operation of the Public Reference Roommay be obtained by calling the SEC at 1-800-SEC-0330. The SEC maintains an Internet site(http://www.sec.gov) that contains reports, proxy and information statements, and other informationregarding issuers that file electronically with the SEC.

In this Annual Report on Form 10-K, we use the terms "Accenture," "we," "our Company," "our" and"us" to refer to Accenture Ltd and its subsidiaries. All references to years, unless otherwise noted, refer toour fiscal year, which ends on August 31.

ITEM 1. BUSINESS

Overview

Accenture is one of the world's leading management consulting, technology services and outsourcingorganizations, with more than 186,000 employees; offices and operations in more than 200 cities in 52countries; and revenues before reimbursements ("net revenues") of $23.39 billion for fiscal 2008.

Our "high performance business" strategy builds on our expertise in consulting, technology andoutsourcing to help clients perform at the highest levels so they can create sustainable value for theircustomers, stakeholders and shareholders. We use our industry and business-process knowledge, ourservice offering expertise and our insight into and deep understanding of emerging technologies to

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identify new business and technology trends and formulate and implement solutions for clients underdemanding time constraints. We help clients identify and enter new markets, increase revenues in existingmarkets, improve operational performance and deliver their products and services more effectively andefficiently.

We operate globally with one common brand and business model designed to enable us to provideclients around the world with the same high level of service. Drawing on a combination of industryexpertise, functional capabilities, alliances, global resources and technology, we deliver competitivelypriced, high-value services that help our clients measurably improve business performance. Our globaldelivery model enables us to provide a complete end-to-end delivery capability by drawing on Accenture'sglobal resources to deliver high-quality, cost-effective solutions to clients under demanding timeframes.

Consulting, Technology and Outsourcing Services and Solutions

Our business is structured around five operating groups, which together comprise 17 industry groupsserving clients in major industries around the world. Our industry focus gives us an understanding ofindustry evolution, business issues and applicable technologies, enabling us to deliver innovative solutionstailored to each client or, as appropriate, more-standardized capabilities to multiple clients.

Our three growth platforms—management consulting, systems integration and technology, andoutsourcing—are the innovation engines through which we develop our knowledge capital; build world-class skills and capabilities; and create, acquire and manage key assets central to the development ofsolutions for our clients. The subject matter experts within these areas work closely with the professionalsin our operating groups to develop and deliver solutions to clients.

Client engagement teams—which typically consist of industry experts, capability specialists andprofessionals with local market knowledge—leverage the full capabilities of our global delivery model todeliver price-competitive solutions and services. In certain instances our client engagement teams includesubcontractors, who supplement our professionals with additional resources in a specific skill, service orproduct area, as needed.

Operating Groups

The following table shows the organization of our five operating groups and their 17 industry groups.For financial reporting purposes, our operating groups are our reportable operating segments. We do notallocate total assets by operating group, although our operating groups do manage and control certainassets. For certain historical financial information regarding our operating groups (including certain assetinformation), as well as financial information by geography (including long-lived asset information), seeNote 17 (Segment Reporting) to our Consolidated Financial Statements below under "FinancialStatements and Supplementary Data."

Operating GroupsCommunications Financial & High Tech Services Products Public Service Resources

• Communications • Banking • Automotive • Public Service • Chemicals• Electronics & High Tech

• Capital Markets

• Consumer Goods & Services

• Energy • Natural Resources

• Media & • Insurance • Health & Life • UtilitiesEntertainment Sciences

• Industrial Equipment • Retail

• Transportation & Travel Services

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Communications & High Tech

We are a leading provider of management consulting, technology, systems integration andoutsourcing services and solutions to the communications, electronics, high technology, media andentertainment industries. Our Communications & High Tech professionals help clients enhance theirbusiness results through industry-specific solutions and by seizing the opportunities made possible by theconvergence of communications, computing and content. Examples of our services and solutions includethe application of mobile technology, advanced communications network optimization, broadband andInternet protocol solutions, product innovation and digital rights management as well as systemsintegration, customer care, supply chain and workforce transformation services. In support of theseservices, we selectively pursue strategic acquisitions and have developed an array of assets, repeatablesolutions, methodologies and research facilities to demonstrate how new technologies and industry-leading practices can be applied in new and innovative ways to enhance our clients' business performance.In fiscal 2008, as in the prior year, our net revenues from multiple contracts with a single client inCommunications & High Tech were greater than 10% of the operating group's net revenues, slightlyexceeding that threshold. Our Communications & High Tech operating group comprises the followingindustry groups:

• Communications. Our Communications industry group serves many of the world's leadingwireline, wireless, cable and satellite communications network operators and service providers.We provide a wide range of services designed to help our communications clients increasemargins, improve asset utilization, improve customer retention, increase revenues, reduce overallcosts and accelerate sales cycles. We offer a suite of reusable solutions, called AccentureCommunications Solutions, designed to address major business and operational issues related tobroadband and Internet protocol-based networks and services, including business intelligence,billing transformation, customer contact transformation, sales force transformation, servicefulfillment and next-generation network optimization. Our Communications industry grouprepresented approximately 61% of our Communications & High Tech operating group's netrevenues in fiscal 2008.

• Electronics & High Tech. Our Electronics & High Tech industry group serves thecommunications technology, consumer technology, enterprise technology, semiconductor,software and aerospace/defense segments. This industry group provides services in areas such asstrategy, enterprise resource management, customer relationship management, supply chainmanagement, software development, human performance, and merger/acquisition activities,including post-merger integration. We also offer a suite of reusable solutions, called AccentureHigh Tech Solutions, designed to address the industry's major business and operational challenges,such as new product innovation and development, customer service and support, sales andmarketing, and globalization. Our Electronics & High Tech industry group representedapproximately 30% of our Communications & High Tech operating group's net revenues in fiscal2008.

• Media & Entertainment. Our Media & Entertainment industry group serves the broadcast,entertainment (television, music and movie), print, publishing and portal industries. Professionalsin this industry group provide a wide range of services, including digital content solutionsdesigned to help companies effectively manage, distribute and protect content across numerousmedia channels. These include Accenture Digital Media Services, which provide a comprehensivesolution set to leading content owners and distributors, helping them adapt their organizations'business processes and systems to stay ahead of the demand for digital content and services.

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Financial Services

Our Financial Services operating group focuses on the opportunities created by our clients' needs toadapt to changing market conditions, including increased cost pressures, industry consolidation,regulatory changes, the creation of common industry standards and protocols, and the move to a moreintegrated industry model. We help clients meet these challenges through a variety of assets, services andsolutions, including consulting and outsourcing strategies to increase cost efficiency and transformbusinesses, and customer relationship management initiatives that enable them to acquire and retainprofitable customers and improve their cross-selling capabilities. Our Financial Services operating groupcomprises the following industry groups:

• Banking. Our Banking industry group works with retail and commercial banks and diversifiedfinancial enterprises. We help these organizations develop and execute strategies to target, acquireand retain customers more effectively, expand product and service offerings, comply with newregulatory initiatives, and leverage new technologies and distribution channels. Our Bankingindustry group represented approximately 56% of our Financial Services operating group's netrevenues in fiscal 2008.

• Capital Markets. Our Capital Markets industry group helps investment banks, broker/dealers,asset-management firms, depositories, clearing organizations and exchanges improve operationalefficiency and transform their businesses to increase competitiveness. For example, we help clientsdevelop and implement innovative trading, asset-management and market-information-management systems and solutions.

• Insurance. Our Insurance industry group helps property and casualty insurers, life insurers,reinsurance firms and insurance brokers improve business processes, modernize their technologiesand improve the quality and consistency of risk selection decisions. Our Insurance industry groupoffers a claims management capability that enables insurers to provide better customer servicewhile optimizing claims costs, as well as industry-leading insurance policy administrationtechnology solutions that enable insurers to bring products to market more quickly and reducecosts. We also provide a variety of outsourced solutions to help insurers improve working capitaland cash flow, deliver permanent cost savings and enhance long-term growth.

Products

Our Products operating group comprises the following industry groups:

• Automotive. Our Automotive industry group works with auto manufacturers, suppliers, dealers,retailers and service providers. Professionals in this industry group help clients develop andimplement innovative solutions focused on product development and commercialization, customerservice and retention, channel strategy and management, branding, buyer-driven business models,cost reduction, customer relationship management and integrated supplier partnerships.

• Consumer Goods & Services. Our Consumer Goods & Services industry group serves food,beverage, household goods and personal care, tobacco and footwear/apparel manufacturers aroundthe world. We add value to these companies through service offerings designed to enhanceperformance by addressing critical elements of success, including large-scale enterprise resourceplanning (ERP) strategy and implementation, sales and marketing transformation, working-capitalproductivity improvement, supply chain collaboration and post-merger integration.

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• Health & Life Sciences. Our Health & Life Sciences industry group works with healthcareproviders, government health departments, policy-making authorities/regulators, managed careorganizations, health insurers and pharmaceutical, biotechnology, medical products and otherindustry-related companies to improve the quality, accessibility and affordability of healthcare.Our key offerings include health clinical transformation, electronic health records and hospitalback-office services in the provider/government segment; research and developmenttransformation, commercial effectiveness and customer interaction, and integrated electroniccompliance (manufacturing and supply chain) in the pharmaceuticals and medical productssegment; and health information and data management, claims excellence/cost containment andhealth plan back-office services in the payer segment.

• Industrial Equipment. Our Industrial Equipment industry group serves the industrial andelectrical equipment, construction, consumer durable and heavy equipment industries. We help ourclients increase operating and supply chain efficiencies by improving processes and leveragingtechnology. We also help clients generate value from strategic mergers and acquisitions. Inaddition, our Industrial Equipment industry group develops and deploys innovative solutions in theareas of channel management, collaborative product design, remote field maintenance, enterpriseapplication integration and outsourcing.

• Retail. Our Retail industry group serves a wide spectrum of retailers and distributors, includingsupermarkets, specialty premium retailers and large mass-merchandise discounters. We provideservice offerings that help clients address new ways of reaching the retail trade and consumersthrough precision marketing; maximize brand synergies and cost reductions in mergers andacquisitions; improve supply chain efficiencies through collaborative commerce business models;and enhance the efficiency of internal operations.

• Transportation & Travel Services. Our Transportation & Travel Services industry group servescompanies in the airline, freight transportation, third-party logistics, hospitality, gaming, car rental,passenger rail and travel distribution industries. We help clients develop and implement strategiesand solutions to improve customer relationship management capabilities, operate more-efficientnetworks, integrate supply chains, develop procurement and electronic business marketplacestrategies, and more effectively manage maintenance, repair and overhaul processes and expenses.Through our Navitaire subsidiary, we offer airlines a range of transaction-processing services onan outsourced basis, including distribution, Internet reservations, airport check-in, revenuemanagement and accounting, crew scheduling and management, and disruption recovery.

Public Service

Our Public Service operating group helps public-service entities around the world improve the socialand economic conditions of their citizens. The public-service marketplace is transforming, and traditionalgovernmental entities are working increasingly with the "third sector"—non-governmental organizations,community-based organizations, educational institutions, charities and non-profit organizations—todeliver services and benefits to citizens.

We typically work with defense, revenue, human services, health, postal, and justice and public-safetyauthorities or agencies, and our clients are generally national, state or local-level governmentorganizations, as well as pan-geographic organizations. Our work with clients in the U.S. federalgovernment represented approximately 33% of our Public Service operating group's net revenues in fiscal2008.

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Our offerings help public-sector clients address some of their most pressing needs, includingdeveloping fair and equitable tax systems that help enhance revenues; ensuring the security of citizens andbusinesses; improving service delivery; and increasing operational efficiency. We work with clients totransform their customer-facing and back-office operations and enable services to be delivered throughappropriate technologies that make government more accessible, in a manner consistent with expectationsestablished in the private sector.

The Accenture Institute for Public Service Value is our research organization that helps our public-sector clients assess the value they add to the sector in much the same way shareholder value modelsmeasure the value of publicly traded entities. We have pioneered this work through our patent-pendingpublic service value model. The Institute also focuses on understanding the expectations, desires anddisappointments of citizens around the world in order to inform our solutions, and our clients, as public-service transformations continue globally.

Resources

Our Resources operating group serves the chemicals, energy, forest products, metals and mining,utilities and related industries. With market conditions driving energy companies to seek new ways ofcreating value for shareholders, deregulation fundamentally reforming the utilities industry and yieldingcross-border opportunities, and an intensive focus on productivity and portfolio management in thechemicals industry, we are working with clients to create innovative solutions that are designed to helpthem differentiate themselves in the marketplace and gain competitive advantage. These include helpingglobal energy companies optimize existing upstream and downstream operations while securing theirupstream positions; helping utilities clients deal with deregulation; helping metals and mining clientsglobalize their business models; helping chemicals clients decrease operations costs; and working withclients across all industry segments on the "green agenda" to enable them to meet emission targets andincrease energy efficiency. Our Resources operating group comprises the following industry groups:

• Chemicals. Our Chemicals industry group works with a wide cross-section of industry segments,including petrochemicals, specialty chemicals, polymers and plastics, gases and life sciencecompanies. We also have long-term outsourcing contracts with many industry leaders.

• Energy. Our Energy industry group serves a wide range of companies in the oil and gas industry,including upstream, downstream and oil services companies. Our key areas of focus includehelping clients optimize production, manage the hydrocarbon supply chain, streamline retailoperations and realize the full potential of third-party enterprise-wide technology solutions. Inaddition, our multi-client outsourcing centers enable clients to increase operational efficiencies andexploit cross-industry synergies. Our Energy industry group represented approximately 30% of ourResources operating group's net revenues in fiscal 2008.

• Natural Resources. Our Natural Resources industry group serves the forest products and metalsand mining industries. We help lumber, pulp, papermaking, converting and packaging companies,as well as iron, steel, aluminum, coal, copper and precious metals companies, develop andimplement new business strategies, redesign business processes, manage complex changeinitiatives, and integrate processes and technologies to achieve higher levels of performance.

• Utilities. Our Utilities industry group works with electric, gas and water utilities around the worldto respond to an evolving and highly competitive marketplace. The group's work includes helpingutilities transform themselves from regulated, and sometimes state-owned, local entities tointernational deregulated corporations, as well as developing diverse products and service

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offerings to help our clients deliver higher levels of service to their customers. These offeringsinclude customer relationship management, workforce enablement, supply chain optimization, andtrading and risk management. We also provide a range of outsourced customer-care services toutilities and retail energy companies in North America. Our Utilities industry group representedapproximately 41% of our Resources operating group's net revenues in fiscal 2008.

Growth Platforms

Our management consulting, systems integration and technology, and outsourcing growth platformsare the skill-based "innovation engines" through which we develop our knowledge capital; build world-class skills and capabilities; and create, acquire and manage key assets central to the development ofsolutions for our clients. The professionals within these areas work closely with our operating groups todeliver integrated services and solutions to clients.

Management Consulting

Our management consulting growth platform is responsible for the development and delivery of ourstrategic, functional, industry, process and change consulting capabilities, working closely with theprofessionals in our operating groups. This growth platform comprises six service lines:

• Customer Relationship Management. The professionals in our Customer RelationshipManagement ("CRM") service line help companies acquire, develop and retain more profitablecustomer relationships. We offer a full range of innovative capabilities that address every aspect ofCRM, including marketing, direct and indirect sales, customer service, field support and customercontact operations. These capabilities include rigorous approaches to improving the return onmarketing investment, methods for building insight into customers' purchase habits and servicepreferences, tailoring offers and service treatment based upon that insight, and unique methods ofoptimizing the quality, cost and revenue impact of sales and service operations. We use these skillsto help our clients accelerate growth, improve marketing and sales productivity and reducecustomer-care costs—thus increasing the value of their customer relationships and enhancing theeconomic value of their brands.

• Finance & Performance Management. The professionals in our Finance & PerformanceManagement service line work with our clients' finance and business-unit executives to developfinancial transaction processing, risk management and business performance reporting capabilities.Among the services we provide are strategic consulting on the design and structure of the financefunction; the establishment of shared service centers; and the configuration of enterprise resourceplanning platforms for streamlining transaction processing. Our finance capability services alsoaddress revenue cycle management, billing, credit risk and collection effectiveness, electronicinvoicing and settlement, tax processing, lending and debt recovery. Our performance managementservices address shareholder value targeting, scorecard and performance metrics development,performance reporting solutions and applied business analytics to improve profitability. Ourprofessionals often utilize the resources of Accenture Finance Solutions, one of our businessprocess outsourcing ("BPO") businesses, and work with finance executives to develop andimplement solutions that help them align their companies' investments with their businessobjectives and establish security relating to the exchange of information to reporting institutions.

• Talent & Organization Performance. The professionals in our Talent & OrganizationPerformance (formerly known as "Human Performance") service line work with clients on a widerange of talent management, workforce and organizational issues to deliver improved business andoperational results. Our integrated approach and end-to-end capabilities include

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services and solutions in organization and change management, human resources ("HR")administration, learning, knowledge management, organizational performance management, talentmanagement, HR information technology ("IT") systems implementation and overalltransformation of key workforces. We help companies and governments improve the efficiencyand effectiveness of their HR services while lowering associated costs; deliver improvements inemployee and workforce performance; and transform organizations through project-, program- andenterprise-level change management.

• Process & Innovation Performance. The Process & Innovation Performance service line,established in September 2008, helps clients achieve measurable, lasting improvements inoperational performance, innovation performance and growth. Taking an end-to-end, process-based approach, professionals in this service line help clients address key business challenges suchas complexity management, lean manufacturing and operations, process innovation, strategic costreduction and growth through innovation. The service line is based on the capabilities andofferings that we gained with our 2007 acquisition of George Group, which specializes in process,operational and business transformation (including Lean Six Sigma) and innovation strategy.

• Strategy. Our Strategy professionals combine their strategy and operations experience to help ourclients turn insights into results at both the enterprise and business-unit level. With deep skills andcapabilities in corporate strategy, corporate restructuring, growth and innovation strategies,mergers and acquisitions, merger integration, organization strategy, pricing strategy andprofitability assessment, we help clients develop—and execute—pragmatic solutions thattransform organizations and drive sustained high performance.

• Supply Chain Management. The professionals in our Supply Chain Management service linework with clients across a broad range of industries to develop and implement supply chain andoperations strategies that enable profitable growth in new and existing markets. Our professionalscombine global industry expertise and skills in supply chain strategy, sourcing and procurement,supply chain planning, manufacturing and design, fulfillment and service management to helporganizations achieve high performance. We work with clients to implement innovative consultingand outsourcing solutions that align operating models to support business strategies; optimizeglobal operations; support profitable product launches; and enhance the skills and capabilities ofthe supply chain workforce.

Systems Integration and Technology

Our systems integration and technology growth platform comprises two service areas: systemsintegration and technology consulting.

Systems Integration

Our key systems integration consulting services and solutions include:

• Enterprise Solutions and Enterprise Resource Planning. We implement a variety of applicationsoftware—including SAP and Oracle, among others—to streamline business processes, systemsand information and help organizations access, manage and exploit data to make more-informedbusiness decisions. Our skilled professionals provide planning, implementation, changemanagement and upgrade solutions across the primary application software product suites thatunderpin all major business functions.

• Industry and Functional Solutions. Accenture provides clients with robust, large-scale industryand functional solutions based on proprietary reusable assets, aggregated into industry

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solutions, such as the Accenture Communications Solutions suite and the Accenture RevenueSolution suite for tax offices, as well as solutions for major industry-specific requirements. Wealso provide specialized services and solutions to support specific business functions, includingfinance and planning, customer relationship management, supply chain and human resourcemanagement.

• Information Management Services. We provide services to help organizations manage the fullrange of their information needs to improve data quality, enhance decision-making capabilities andmeet compliance requirements. Our services include business intelligence as well as unstructuredcontent management and portals; data management and data quality solutions; and informationarchitecture development. Our information management assets complement and are embedded inour industry and functional solutions.

• Service-Oriented Architecture. We help CIOs and business leaders use service-orientedarchitecture to enable improvement in IT efficiency and a more effective alignment betweenbusiness processes and applications. Accenture guides organizations through a four-phasedapproach for designing and building flexible IT solutions that enable business process componentsto be assembled and used more efficiently to deliver distinctive business services and capabilitiesfor higher performance.

• Custom Solutions. With deep skills and expertise in both J2EE (Java-based) and .NET technologyarchitectures, we work with clients to develop custom solutions that meet unique business needs,often using open-source technology products and platforms.

• Software as a Service (SaaS). We help clients implement SaaS solutions to meet their businessneeds with the added benefits of increasing flexibility and reducing total cost of ownership. Ourservices include requirements definition, design, configuration, testing, change management, dataconversion and integration.

• Mobility Solutions. We help clients develop solutions that give their workforces access to keyenterprise applications—including online trading and wealth management, supply chainmanagement, telematics, radio frequency identification, field force enablement and customerrelationship management—through mobile devices and/or the Internet. These solutions enableclients to improve efficiency, lower costs, enhance differentiation and ensure compliance.

• Microsoft Solutions. Together with our alliance partner Microsoft and our Avanade subsidiary,we develop and deliver cost-efficient, innovative business solutions based on Microsoft WindowsServer and other .NET technologies, leveraging our deep industry expertise and practicalapplications of leading-edge technologies.

Technology Consulting

Our key technology consulting services and solutions include:

• IT Strategy & Transformation. We help CEOs and CIOs link IT investments to business resultsand help manage those investments to ensure that planned business impact is achieved. We alsohelp CIOs transform how IT works, both internally and with business partners, so that IT is "runlike a business" to deliver high performance.

• Enterprise Architecture. We provide solutions that integrate IT with business capabilities toprovide a seamless operating environment for organizations. Our solutions provide a referencepoint for measuring both IT investment and results, creating the delivery roadmap that defines howIT systems need to change to drive future business growth and higher performance.

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• Infrastructure Consulting. We provide solutions to help organizations optimize their ITinfrastructures while reducing costs. From data center, operations engineering and enterprisenetwork design and implementation to desktop solutions, our services enable clients to rationalize,standardize, optimize, secure and transform their IT infrastructures for improved performance ofmission-critical business processes, applications and end users.

• Security Consulting. Our solutions help organizations forge secure business environments thatenable them to grow their capabilities and become more agile in response to changing marketforces and evolving threats—all without incurring additional complexity. Working with us, ourclients are better able to secure data and applications, protect identities, address threats andvulnerabilities, and meet stringent compliance demands while reducing costs and improvingefficiency.

• Application Portfolio Optimization and Renewal. We specialize in defining and executingstrategies that transform our clients' application portfolios into rationalized, flexible, cost-efficientand reliable assets. Our services and solutions help clients define and implement innovativeapproaches to extending the useful life of legacy applications at a significantly reduced costcompared with replacement, rapidly turning around non-performing systems and migrating customsolutions written in vintage languages or hosted on retiring platforms to more modern, sustainablesolutions. Our capabilities combine deeply skilled professionals with a suite of renewal tools thataccelerate and automate the portfolio optimization process.

• Digital Solutions. We provide clients with solutions that move more of their business and internaloperations online to improve productivity, manage costs and drive revenue growth. We work withour clients to help define their online strategies, improve customer experiences and identify areasfor website optimization. We also help clients incorporate next-generation digital technology—such as wikis, blogs, crowd-sourcing and mash-ups, among others—to create significantopportunities for collaboration and sharing with their employees, suppliers and customers.

• Research & Development. Through Accenture Technology Labs—our research and developmentorganization—we use new and emerging technologies to develop business solutions that webelieve will be the drivers of our clients' growth and enable them to be first to market with uniquecapabilities. Key areas of research and development for clients include information insight,collaboration, biometrics, virtualized infrastructures, predictive maintenance, Web 2.0, cloudcomputing and sensor technologies, among others.

• Microsoft Solutions. Together with our alliance partner Microsoft and our Avanade subsidiary,we design and provide cost-efficient, innovative business solutions based on Microsoft WindowsServer and other .NET technologies, leveraging our deep industry expertise and practicalapplications of leading-edge technologies.

Outsourcing

Accenture provides a wide range of outsourcing services, including application outsourcing,infrastructure outsourcing and business process outsourcing.

Application Outsourcing

Accenture takes a holistic approach to application outsourcing that goes beyond traditional cost-cutting measures, helping clients improve the total performance of application development andmaintenance. We provide a wide array of application outsourcing services under flexible arrangements,managing custom or packaged software applications—including enterprise-wide applications such as

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SAP and Oracle—over their complete development and maintenance life-cycles. The scope of servicesranges from standardized, discrete application outsourcing services, including application testing,application management of enterprise-wide software programs and capacity services, to large-scaleapplication enhancement and development for individual or multiple applications, as well as applicationportfolio rationalization and consolidation. We can also take end-to-end responsibility for all of a client'sIT function, including infrastructure and operations, leveraging our shared services delivery groups andour application and infrastructure transformation consulting expertise to deliver significant gains in clientproductivity, providing services from a variety of locations, including lower-cost locations. Bytransferring to Accenture the responsibility for managing one or more of their applications, clients canleverage our assets, scale and global resources as well as our secure, global infrastructure deliverycapabilities. This allows clients to maintain and control the overall performance of their IT capabilitieswhile reducing the complexity and costs associated with managing third parties and increasing theflexibility, scalability, predictability and security of their IT infrastructures.

Infrastructure Outsourcing

We deliver an integrated set of managed infrastructure services encompassing all infrastructurefunctions—from network access and desktop management to remote technology support. Services can bedelivered as discrete, standalone solutions or bundled with Accenture application outsourcing and BPOservices. Our infrastructure outsourcing services include:

• IT spend management—Asset management, as well as managed procurement and technologyspend, to reduce overall IT non-salary spending;

• Data center services—Hosting to support development and production environments, storageservices, database management and messaging services;

• Service desk—Help desk, single point of contact for support and online portal services to resolvefrontline issues;

• Security services—Identity management, intrusion and firewall protection, end-user device andmessaging security, and policy and awareness;

• Network services—Data and voice network management, optimization and convergedservices; and

• Workplace services—Lifecycle management for desktops, field services and mobile devices, andfile and print services.

We provide these services either through our own centers and capabilities or in conjunction with ourstrategic subcontractors.

Business Process Outsourcing

We work with clients to develop and deliver business process innovations that transform theirbusinesses and deliver higher levels of performance and results as well as lower costs. Through our BPOservices, we manage specific business processes or functions for clients, providing solutions that are moreefficient and cost-effective than if the functions were provided in-house.

We offer clients across all industries a variety of function-specific BPO services, including financeand accounting, human resources, learning, procurement and customer contact. We also offer specializedservices tailored to clients in specific industries. For instance, we offer life insurers policy administrationand management services, including high-volume transaction processing capabilities. We provide utilitiescompanies in North America and Europe with field services, as well as specialized

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customer care, finance and accounting, human resources, supply chain and IT services. We help market-leading health payers improve service performance in core operational functions, coupled withaccompanying cost reductions. We provide services to medical organizations that improve and accelerateclinical development productivity. In addition, through our Navitaire subsidiary, we offer airlines a rangeof transaction-processing services, including distribution, Internet reservations, airport check-in, revenuemanagement and accounting, crew scheduling and management, and disruption recovery.

In addition to providing individual BPO services, we can bundle two or more business functions,enabling clients to consolidate multiple business functions and their underlying IT systems with a singleservice provider to achieve greater efficiencies, control and cost savings.

Global Delivery Model

A key Accenture differentiator is our strategic global delivery model, which allows us to draw on thebenefits of using people and other resources from around the world—including scalable, standardizedprocesses, methods and tools; specialized business process and technology skills; cost advantages;foreign-language fluency; proximity to clients; and time-zone advantages—to deliver high-qualitysolutions under demanding time-frames. Emphasizing quality, reduced risk, speed to market andpredictability, our global delivery model enables us to provide clients with price-competitive services andsolutions that drive higher levels of performance.

A critical component of this capability is our Global Delivery Network, which comprises localAccenture professionals working at client sites around the world as well as more than 50 delivery centers—facilities where teams of Accenture technology and business-process professionals use proven assets tocreate and deliver business and technology solutions for clients. Our delivery centers improve theefficiency of our engagement teams through the reuse of processes, solution designs, infrastructure andsoftware and by leveraging the experience of delivery center professionals.

Professionals in our Global Delivery Network apply a systematic approach to delivering technologyconsulting, systems integration, application outsourcing and business processing outsourcing solutionsand services delivery to create and capture proven, repeatable processes, methodologies, tools andarchitectures. For example, we continue to evolve our Accenture Delivery Suite, which combines ourcommon methods, tools, architectures and metrics in support of our global delivery efforts. The AccentureDelivery Suite provides us with a common language, framework and reusable assets that allow us to uniteour global delivery capabilities into a single, cohesive approach for our client service teams—enabling usto start projects quickly, deliver with high quality, and improve our ability to meet our clients'expectations. In addition, our ability to build seamless global teams—leveraging the right professionalswith the right skills for each task—enables Accenture to provide a complete end-to-end capability, withconsistent Accenture processes around the globe.

We continue to expand and enhance our Global Delivery Network, which we believe is a competitivedifferentiator for us. In fiscal 2008 we further expanded our Global Delivery Network by, among otherthings, increasing industry specialization; increasing our activities in systems integration, applicationoutsourcing, business process outsourcing and technology consulting; opening new facilities; andrecruiting actively in key locations of our network, including Eastern Europe, India, China and thePhilippines. As of August 31, 2008, we had approximately 83,000 people in our network globally, anincrease of more than 11,000 people since the end of fiscal 2007.

Alliances

We have sales and delivery alliances with companies whose capabilities complement our own, eitherby enhancing a service offering, delivering a new technology or helping us extend our services

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to new geographies. By combining our alliance partners' products and services with our own capabilitiesand expertise, we create innovative, high-value business solutions for our clients. Some alliances arespecifically aligned with one of our service lines, thereby adding skills, technology and insights that areapplicable across many of the industries we serve. Other alliances extend and enhance our offeringsspecific to a single industry group.

Almost all of our alliances are non-exclusive. Although individual alliance agreements do not involvedirect payments to us that are material to our business, we generate significant revenues from services toimplement our alliance partners' products.

Research and Innovation

We are committed to developing leading-edge ideas, as we believe that both research and innovationhave been major factors in our success and will help us continue to grow in the future. We use ourinvestment in research and development—on which we spent $390 million, $307 million and $298 millionin fiscal 2008, 2007 and 2006, respectively—to help create, commercialize and disseminate innovativebusiness strategies and technology.

Our research and innovation program is designed to generate early insights into how knowledge canbe harnessed to create innovative business solutions for our clients and to develop business strategies withsignificant value. A key component of this is our research and development organization, AccentureTechnology Labs, which identifies and develops new technologies that we believe will be the drivers ofour clients' growth and enable them to be first to market with unique capabilities. Our technology R&Dteam comprises approximately 200 professionals based in four Labs in the United States, France andIndia. We also promote the creation of knowledge capital and thought leadership through the AccentureInstitute for High Performance. In addition, we spend a significant portion of our research anddevelopment resources directly through our operating groups and our consulting, technology andoutsourcing capabilities to develop market-ready solutions for our clients.

Employees

Our most important asset is our people. The diverse and global makeup of our workforce enables us toserve our diverse and global client base. We are deeply committed to the continued development of ouremployees, who receive significant and focused technical, functional, industry, managerial and leadershipskill development and training appropriate for their roles and levels within our company throughout theircareers with us. We seek to reinforce our employees' commitments to our clients, culture and valuesthrough a comprehensive performance management system and a career philosophy that rewards bothindividual performance and teamwork. We strive to maintain a work environment that reinforces ourowner-operator culture and the collaboration, motivation, alignment of interests and sense of ownershipand reward that this culture has fostered.

As of August 31, 2008, we had more than 186,000 employees worldwide.

Competition

We operate in a highly competitive and rapidly changing global marketplace and compete with avariety of organizations that offer services competitive with those we offer. We compete with a variety ofcompanies with respect to our offerings, including:

• Off-shore service providers in lower-cost locations, particularly Indian providers, that offerservices similar to those we offer, often at highly competitive prices;

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• Large multinational providers, including the service arms of large global technology providers,that offer some or all of the consulting, systems integration and technology, and outsourcingservices that we do;

• Niche solution or service providers that compete with us in a specific geographic market, industrysegment or service area, including companies that provide new or alternative products, services ordelivery models; and

• Accounting firms that are expanding or re-emphasizing their provision of consulting services.

In addition, a client may choose to use its own resources rather than engage an outside firm for thetypes of services we provide.

Our revenues are derived primarily from Fortune Global 500 and Fortune 1000 companies, medium-sized companies, governments, government agencies and other enterprises. We believe that the principalcompetitive factors in the industries in which we compete include:

• skills and capabilities of people;

• innovative service and product offerings;

• ability to add value;

• reputation and client references;

• price;

• scope of services;

• service delivery approach;

• technical and industry expertise;

• quality of services and solutions;

• ability to deliver results on a timely basis;

• availability of appropriate resources; and

• global reach and scale.

Our clients typically retain us on a non-exclusive basis.

Intellectual Property

Our success has resulted in part from our proprietary methodologies, software, reusable knowledgecapital, assets and other intellectual property rights. We rely upon a combination of nondisclosure andother contractual arrangements as well as upon trade secret, copyright, patent and trademark laws toprotect our intellectual property rights and the rights of third parties from whom we license intellectualproperty. We have promulgated policies related to confidentiality and ownership and to the use andprotection of our intellectual property and that owned by third parties, and we also enter into agreementswith our employees as appropriate.

We recognize the increasing value of intellectual property in the marketplace and vigorously create,harvest and protect our intellectual property. As of August 31, 2008, we had 1,709 patent applicationspending in the United States and other jurisdictions and had been issued 344 U.S. patents and 223non-U.S. patents in, among others, the following areas: goal-based educational simulation; virtual callcenters; hybrid telecommunications networks; development architecture frameworks; emotion-basedvoice processing; mobile communications networks; location-based information filtering;

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and computerized multimedia asset systems. We intend to continue to vigorously identify, create, harvestand protect our intellectual property and to leverage our protected, differentiated assets and methodologiesto provide superior value to our clients.

Organizational Structure

Accenture Ltd is a Bermuda holding company with no material assets other than Class II and Class IIIcommon shares in its subsidiary, Accenture SCA, a Luxembourg partnership limited by shares("Accenture SCA"). Accenture Ltd's only business is to hold these shares and to act as the sole generalpartner of Accenture SCA. Accenture Ltd owns a majority voting interest in Accenture SCA. As thegeneral partner of Accenture SCA and as a result of Accenture Ltd's majority voting interest in AccentureSCA, Accenture Ltd controls Accenture SCA's management and operations and consolidates AccentureSCA's results in its financial statements. Accenture operates its business through subsidiaries of AccentureSCA. Accenture SCA generally reimburses Accenture Ltd for its expenses but does not pay Accenture Ltdany fees.

Prior to our transition to a corporate structure in fiscal 2001, we operated as a series of relatedpartnerships and corporations under the control of our partners. In connection with our transition to acorporate structure, our partners generally exchanged all of their interests in these partnerships andcorporations for Accenture Ltd Class A common shares or, in the case of partners in certain countries,Accenture SCA Class I common shares or exchangeable shares issued by Accenture Canada HoldingsInc., an indirect subsidiary of Accenture SCA. Generally, partners who received Accenture SCA Class Icommon shares or Accenture Canada Holdings Inc. exchangeable shares also received a correspondingnumber of Accenture Ltd Class X common shares, which entitle their holders to vote at Accenture Ltdshareholder meetings but do not carry any economic rights.

In fiscal 2005, Accenture developed and announced a new, broader career model for its highest-levelexecutives that recognizes the diversity of roles and responsibilities demonstrated by these employees.This new career framework replaced the internal use of the "partner" title with the more comprehensive"senior executive" title and applies the "senior executive" title to more than 4,600 of our highest-levelemployees, including those employees previously referred to as partners. However, for proper context, wecontinue to use the term "partner" in this report to refer to these persons in certain situations related to ourreorganization and the period prior to our incorporation.

Accenture Ltd Class A Common Shares and Class X Common Shares

Each Class A common share and each Class X common share of Accenture Ltd entitles its holder toone vote on all matters submitted to a vote of shareholders of Accenture Ltd. A holder of a Class Xcommon share is not, however, entitled to receive dividends or to receive payments upon a liquidation ofAccenture Ltd.

Accenture Ltd may redeem, at its option, any Class X common share for a redemption price equal tothe par value of the Class X common share, or $0.0000225 per share. Accenture Ltd has separately agreedwith the original holders of Accenture SCA Class I common shares and Accenture Canada Holdings Inc.exchangeable shares not to redeem any Class X common share of such holder if the redemption wouldreduce the number of Class X common shares held by that holder to a number that is less than the numberof Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeable shares ownedby that holder, as the case may be. Accenture Ltd will redeem Class X common shares upon theredemption or exchange of Accenture SCA Class I common shares and Accenture Canada Holdings Inc.exchangeable shares so that the aggregate number of Class X common shares outstanding at any time doesnot exceed the aggregate number of Accenture SCA Class I common shares and Accenture Canada

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Holdings Inc. exchangeable shares outstanding. Class X common shares are not transferable without theconsent of Accenture Ltd.

Accenture SCA Class I Common Shares

Only our current and former senior executives and their permitted transferees hold Accenture SCAClass I common shares. Each Class I common share entitles its holder to one vote on all matters submittedto the shareholders of Accenture SCA and entitles its holder to dividends and liquidation payments.

Subject to the transfer restrictions in Accenture SCA's Articles of Association described below,Accenture SCA is obligated, at the option of the holder, to redeem any outstanding Accenture SCA Class Icommon share at any time at a redemption price per share generally equal to its current market value asdetermined in accordance with Accenture SCA's Articles of Association. Under Accenture SCA's Articlesof Association, the market value of a Class I common share that is not subject to transfer restrictions willbe deemed to be equal to (i) the average of the high and low sales prices of an Accenture Ltd Class Acommon share as reported on the New York Stock Exchange (or on such other designated market onwhich the Class A common shares trade), net of customary brokerage and similar transaction costs, or(ii) if Accenture Ltd sells its Class A common shares on the date that the redemption price is determined(other than in a transaction with any employee or an affiliate or pursuant to a preexisting obligation), theweighted average sales price of an Accenture Ltd Class A common share on the New York StockExchange (or on such other market on which the Class A common shares primarily trade), net ofcustomary brokerage and similar transaction costs. See "—Restrictions on the Transfer of CertainAccenture Shares—Articles of Association of Accenture SCA—Covered Person Transfer Restrictions"below for additional information on these transfer restrictions. Accenture SCA may, at its option, pay thisredemption price with cash or by delivering Accenture Ltd Class A common shares on a one-for-onebasis. This one-for-one redemption price and exchange ratio will be adjusted if Accenture Ltd holds morethan a de minimis amount of assets (other than its interest in Accenture SCA and assets it holds onlytransiently prior to contributing them to Accenture SCA) or incurs more than a de minimis amount ofliabilities (other than liabilities for which Accenture SCA has a corresponding liability to Accenture Ltd).We have been advised by our legal advisors in Luxembourg that there is no relevant legal precedent inLuxembourg quantifying or defining the term "de minimis." In the event that a question arises in thisregard, we expect that management will interpret "de minimis" in light of the facts and circumstancesexisting at the time in question. At this time, Accenture Ltd does not intend to hold any material assetsother than its interest in Accenture SCA or to incur any material liabilities such that this one-for-oneredemption price and exchange ratio would require adjustment and will disclose any change in itsintentions that could affect this ratio. In order to maintain Accenture Ltd's economic interest in AccentureSCA, Accenture Ltd generally will acquire additional Accenture SCA common shares each timeadditional Accenture Ltd Class A common shares are issued.

Accenture SCA Class II and Class III Common Shares

On June 28, 2005, Accenture SCA's shareholders approved certain amendments to the rights ofAccenture SCA Class II common shares held by Accenture Ltd, as well as the creation of a new class ofcommon shares known as "Class III common shares" into which all Class I common shares held byAccenture Ltd and its affiliates were reclassified. Accenture SCA Class II common shares and Class IIIcommon shares may not be held by any person other than the general partner of Accenture SCA and itssubsidiaries. All Class I common shares that are sold or otherwise transferred to Accenture Ltd or itssubsidiaries will be automatically reclassified into Class III common shares.

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The amendments to the Class II common shares, the creation of Class III common shares (and alllettered sub-series of that class) and the reclassification of all Class I common shares held or to be held byAccenture Ltd and its subsidiaries have no effect on the computation of Accenture Ltd's earnings pershare.

Accenture SCA Class II common shares and Class III common shares (or any lettered sub-series ofthat class) are not entitled to any cash dividends. If the Board of Directors of Accenture Ltd authorizes thepayment of a cash dividend on Accenture Ltd's Class A common shares, Accenture Ltd, as general partnerof Accenture SCA, will cause Accenture SCA to redeem Class II common shares and Class III commonshares that Accenture Ltd holds to obtain cash needed to pay dividends on its Class A common shares. Atany time that Accenture SCA pays a cash dividend on its Class I common shares, new Class II commonshares and Class III common shares will be issued to the existing holders of Class II common shares andClass III common shares, in each case having an aggregate value of the amount of any cash dividends thatthe holders of those Class II or Class III common shares would have received had they ratably participatedin the cash dividend paid on the Class I common shares.

Each Class II common share entitles its holder to receive a liquidation payment equal to 10% of anyliquidation payment to which a Class I common share entitles its holder. Each Accenture SCA Class IIIcommon share entitles its holder to receive a liquidation payment equal to 100% of any liquidationpayment to which an Accenture SCA Class I common share entitles its holder.

Accenture Canada Holdings Inc. Exchangeable Shares

Subject to the transfer restrictions contained in Accenture Ltd's bye-laws described below, holders ofAccenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture LtdClass A common shares at any time on a one-for-one basis. Accenture may, at its option, satisfy thisexchange with cash at a price per share generally equal to the market price of an Accenture Ltd Class Acommon share at the time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc.entitles its holder to receive distributions equal to any distributions to which an Accenture Ltd Class Acommon share entitles its holder.

Restrictions on the Transfer of Certain Accenture Shares

Accenture Ltd Bye-Laws

Covered Person Transfer Restrictions. Accenture Ltd's bye-laws contain transfer restrictions thatapply to certain Accenture current and former senior executives who hold Accenture Ltd Class A commonshares. We refer to these persons as "covered persons." The Accenture Ltd shares covered by the transferrestrictions generally include any Accenture Ltd Class A common shares beneficially owned by a seniorexecutive at the time in question and also as of or prior to the initial public offering of the Accenture LtdClass A common shares in July 2001. We refer to the shares covered by these transfer restrictions as"covered shares."

Current senior executives. Historically, the transfer restrictions applicable to covered shareslapsed with the passage of time on an annual basis until July 24, 2009. In 2007, we eliminated arequirement that active employees hold at least 25% of these shares at all times during their employment(the "25% minimum holding requirement"). We also enacted a waiver of certain transfer restrictionsapplicable to active employees, permitting covered shares that would otherwise not have become availablefor transfer until the later of July 24, 2009 or the termination of the employee's employment withAccenture to become transferable on an accelerated basis. For a schedule of dates on which transferrestrictions are expected to be released, see below under "—Transfer Schedule."

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Former senior executives. On September 25, 2008, we also enacted a waiver of certain transferrestrictions applicable to retired and resigned employees, permitting covered shares that would otherwisenot have become available for transfer until July 24, 2009 to become transferable by the holders on anaccelerated basis (see "—Transfer Schedule").

• Notwithstanding the foregoing, covered persons retiring from Accenture at the age of 50 or olderare permitted to transfer covered shares they own on an accelerated basis as follows:

Percentage of remaining transfer restricted shares

Age at retirement permitted to be transferred

56 or older 100%55 87.5%54 75%53 62.5%52 50%51 37.5%50 25%

• In addition, a retired senior executive who reaches the age of 56 is permitted to transfer anycovered shares he or she owns. Any remaining shares owned by retiring senior executives forwhich transfer restrictions are not released on an accelerated basis will be eligible to be transferredas if the retiring senior executive continued to be employed by Accenture.

• Covered persons who became disabled before our transition to a corporate structure are permittedto transfer all of their covered shares. Current and former senior executives who have becomedisabled since our transition to a corporate structure are subject to the general transfer restrictionsapplicable to employees or, if disabled after the age of 50, benefit from the accelerated lapses oftransfer restrictions applicable to retired senior executives.

All transfer restrictions applicable to a covered person under Accenture Ltd's bye-laws terminate upondeath.

If Accenture approves in writing a covered person's pledge of his covered shares to a lender,foreclosures by the lender on those shares, and any subsequent sales of those shares by the lender, are notrestricted, provided that the lender gives Accenture a right of first refusal to buy any shares at the marketprice before they are sold by the lender.

Notwithstanding the transfer restrictions described in this summary, Accenture Ltd Class X commonshares may not be transferred at any time, except upon the death of a holder of Class X common shares orwith the consent of Accenture Ltd.

Accenture Canada Holdings Inc. exchangeable shares held by covered persons are also subject to thetransfer restrictions in Accenture Ltd's bye-laws.

Term and Amendment. The transfer restrictions in Accenture Ltd's bye-laws will not terminate unlessthey have been previously waived or terminated under the terms of the bye-laws. Amendment of thetransfer restrictions in Accenture Ltd's bye-laws requires the approval of the Board of Directors ofAccenture Ltd and a majority vote of Accenture Ltd's shareholders.

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Waivers and Adjustments. The transfer restrictions and the other provisions of Accenture Ltd's bye-laws may be waived at any time by the Board of Directors of Accenture Ltd or its designees to permitcovered persons to:

• participate as sellers in underwritten public offerings of common shares and tender and exchangeoffers and share purchase programs by Accenture;

• transfer covered shares in family or charitable transfers;

• transfer covered shares held in employee benefit plans; and

• transfer covered shares in particular situations (for example, to immediate family members andtrusts).

Subject to the foregoing, from time to time, pursuant to the provisions of Accenture Ltd's bye-laws,the Board of Directors of Accenture Ltd or its designees may also approve limited relief from the existingshare transfer restrictions for specified senior executives or groups of senior executives in connection withparticular retirement, employment and severance arrangements that are determined to be in the bestinterests of the Company.

Administration and Resolution of Disputes. The terms and provisions of Accenture Ltd's bye-laws areadministered by the Board of Directors of Accenture Ltd. The Board of Directors of Accenture Ltd or itsdesignees have the sole power to enforce the provisions of the bye-laws.

Articles of Association of Accenture SCA

General. Except in the case of a redemption of Class I common shares or a transfer of Class Icommon shares to Accenture Ltd or one of its subsidiaries, Accenture SCA's Articles of Associationprovide that Accenture SCA Class I common shares may be transferred only with the consent ofAccenture Ltd, as the general partner of Accenture SCA.

Covered Person Transfer Restrictions. In addition, Accenture SCA's Articles of Association containtransfer restrictions that apply to certain Accenture current and former senior executives who holdAccenture SCA Class I common shares and are parties to the Accenture SCA transfer rights agreement,including redemptions by Accenture SCA and purchases by subsidiaries of Accenture Ltd. We refer tothese persons as "covered persons." The shares covered by these transfer restrictions generally include allClass I common shares owned by a covered person. We refer to the shares covered by these transferrestrictions as "covered shares."

Current senior executives. Historically, the transfer restrictions applicable to covered shareslapsed with the passage of time on an annual basis until July 24, 2009. In 2007, we eliminated arequirement that active employees hold at least 25% of these shares at all times during their employment(the "25% minimum holding requirement"). We also enacted a waiver of certain transfer restrictionsapplicable to active employees, permitting covered shares that would otherwise not have become availablefor transfer until the later of July 24, 2009 or the termination of the employee's employment withAccenture to become transferable on an accelerated basis. For a schedule of dates on which transferrestrictions are expected to be released, see below under "—Transfer Schedule."

Former senior executives. On March 26, 2008 and September 25, 2008, we also enacted waiversof certain transfer restrictions applicable to retired and resigned employees, permitting covered shares thatwould otherwise not have become available for transfer until either July 24, 2008 or July 24, 2009 tobecome transferable by the holders on an accelerated basis (see "—Transfer Schedule").

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Covered persons retiring at the age of 50 or above or who become disabled are granted accelerationsof these provisions on terms identical to those applicable to Accenture Ltd Class A common shares heldby covered persons and described under "—Accenture Ltd Bye-Laws—Covered Person TransferRestrictions" above.

All transfer restrictions applicable to a covered person under Accenture SCA's Articles of Associationterminate upon death.

If Accenture SCA approves in writing a covered person's pledge of his covered shares to a lender,foreclosures by the lender on those shares, and any subsequent sales of those shares by the lender, are notrestricted, provided that the lender gives Accenture SCA a right of first refusal to buy any shares at themarket price before they are sold by the lender.

Term and Amendment. The transfer restrictions contained in Accenture SCA's Articles of Associationwill not terminate unless they have been previously waived or terminated under the terms of the Articlesof Association. Amendment of the transfer restrictions in Accenture SCA's Articles of Associationrequires the consent of Accenture SCA's general partner and approval at a general meeting ofshareholders.

Waivers and Adjustments. The transfer restrictions and the other provisions of Accenture SCA'sArticles of Association may be waived at any time by the general partner of Accenture SCA or itsdesignees to permit covered persons to:

• participate as sellers in underwritten public offerings of common shares and tender and exchangeoffers and share purchase programs by Accenture;

• transfer covered shares in family or charitable transfers; and

• transfer covered shares in particular situations (for example, to immediate family members andtrusts).

Subject to the foregoing, from time to time, pursuant to the provisions of Accenture SCA's Articles ofAssociation, the general partner of Accenture SCA or its designees may also approve limited relief fromthe existing share transfer restrictions for specified senior executives or groups of senior executives inconnection with particular retirement, employment and severance arrangements that are determined to bein the best interests of the Company.

Other Restrictions. In addition to the foregoing, all holders of Class I common shares are precludedfrom having their shares redeemed by Accenture SCA or transferred to Accenture SCA, Accenture Ltd ora subsidiary of Accenture Ltd at any time or during any period when Accenture SCA determines, based onthe advice of counsel, that there is material non-public information that may affect the average price pershare of Accenture Ltd Class A common shares, if the redemption would be prohibited by applicable law,during an underwritten offering due to an underwriters lock-up or during the period from theannouncement of a tender offer by Accenture SCA or its affiliates for Accenture SCA Class I commonshares until the expiration of ten business days after the termination of the tender offer (other than totender the holder's Accenture SCA Class I common shares in the tender offer).

Administration and Resolution of Disputes. The terms and provisions of Accenture SCA's Articles ofAssociation are administered by the general partner of Accenture SCA.

Transfer Schedule

The following table shows the total number of covered shares held by active employees and theirpermitted transferees that are scheduled to be released from transfer restrictions each quarter. This

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table reflects all waivers granted to date, including the waivers described above under "—Accenture LtdBye-Laws—Covered Person Transfer Restrictions" and "—Articles of Association of Accenture SCA—Covered Person Transfer Restrictions," and further assumes that any covered persons who are activeemployees as of October 1, 2008 remain actively employed by Accenture through June 1, 2009.

Total number of Accenture Ltd Class A common shares, Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares that are scheduled to become available for transfer after giving effect to waivers

2nd Quarter Fiscal 2009 5,178,1683rd Quarter Fiscal 2009 4,762,6254th Quarter Fiscal 2009 4,273,782

The following table shows the total number of covered shares held by former employees and theirpermitted transferees that are scheduled to be released from transfer restrictions each quarter. This tablereflects all waivers granted to date, including the waivers described above under "—Accenture Ltd Bye-Laws—Covered Person Transfer Restrictions" and "—Articles of Association of Accenture SCA—Covered Person Transfer Restrictions," and further assumes that no covered persons who are activeemployees as of October 1, 2008 retire or resign through June 1, 2009.

Total number of Accenture Ltd Class A common shares, Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares that are scheduled to become available for transfer after giving effect to waivers

2nd Quarter Fiscal 2009 14,667,8923rd Quarter Fiscal 2009 14,668,0604th Quarter Fiscal 2009 14,668,321

Senior Executive Ownership Requirements

To ensure that senior executives continue to maintain equity ownership levels that Accentureconsiders meaningful, we require current senior executives to comply with the Accenture SeniorExecutive Equity Ownership Policy. This policy requires senior executives to own Accenture equityvalued at a multiple (ranging from 1/2 to 6) of their base compensation determined by their position level.This policy remains in place notwithstanding the waiver of the 25% minimum holding requirementdescribed above.

Senior Executive Trading Policy

We have a Senior Executive Trading Policy applicable to our senior executives that provides, amongother things, that covered shares held by actively employed senior executives will be subject to company-imposed quarterly trading guidelines. We set allocation limits of unrestricted covered shares based on acomposite average weekly volume of trading in Accenture Ltd Class A common shares. These guidelinesallow us to manage the total number of shares redeemed, sold or otherwise transferred by our seniorexecutives in any calendar quarter. The guidelines, which can be adjusted by management, are not legal orcontractual restrictions, however, and there is a risk that the internal sanctions available to us might notadequately dissuade individual employees from attempting transfers in excess of the amounts permittedunder the policy. The Senior Executive Trading Policy also prohibits senior executives from trading inany Accenture equity during any company-designated black-out period.

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ITEM 1A. RISK FACTORS

In addition to the other information set forth in this report, you should carefully consider thefollowing factors which could materially affect our business, financial condition or future results. Therisks described below are not the only risks facing us.

Additional risks and uncertainties not currently known to us or that we currently deem to beimmaterial also may materially adversely affect our business, financial condition and/or operating results.

Risks That Relate to Our Business

Our results of operations could be adversely affected by economic and political conditions and theeffects of these conditions on our clients' businesses and levels of business activity.

Global economic and political conditions affect our clients' businesses and the markets they serve. Asevere and/or prolonged economic downturn or a negative or uncertain political climate could adverselyaffect our clients' financial condition and the levels of business activity of our clients and the industries weserve. This may reduce demand for our services or depress pricing of those services and have a materialadverse effect on our results of operations. Changes in global economic conditions could also shiftdemand to services for which we do not have competitive advantages, and this could negatively affect theamount of business that we are able to obtain. In addition, if we are unable to successfully anticipatechanging economic and political conditions, we may be unable to effectively plan for and respond to thosechanges, and our business could be negatively affected.

Our results of operations could be negatively affected if we cannot expand and develop our servicesand solutions in response to changes in technology and client demand.

Our success depends on our ability to develop and implement consulting, systems integration andtechnology, and outsourcing services and solutions that anticipate and respond to rapid and continuingchanges in technology, industry developments and client needs. We may not be successful in anticipatingor responding to these developments on a timely basis, and our offerings may not be successful in themarketplace. Implementing new services or solutions for our clients may entail more risk than supplyingexisting offerings. Also, services, solutions and technologies offered by current or future competitors maymake our service or solution offerings uncompetitive or obsolete. Any one of these circumstances couldhave a material adverse effect on our ability to obtain or successfully deliver client work.

The consulting, systems integration and technology, and outsourcing markets are highlycompetitive, and we might not be able to compete effectively.

The consulting, systems integration and technology, and outsourcing markets are highly competitive.We compete with a variety of companies with respect to our offerings, including:

• Off-shore service providers in lower-cost locations, particularly Indian providers, that offerservices similar to those we offer, often at highly competitive prices;

• Large multinational providers, including the service arms of large global technology providers,that offer some or all of the consulting, systems integration and technology, and outsourcingservices that we do;

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• Niche solution or service providers that compete with us in a specific geographic market, industrysegment or service area, including companies that provide new or alternative products, services ordelivery models; and

• Accounting firms that are expanding or re-emphasizing their provision of consulting services.

In addition, a client may choose to use its own resources rather than engage an outside firm for thetypes of services we provide.

Some of our competitors may have greater financial, marketing or other resources than we do and,therefore, may be better able to compete for new work and skilled professionals. Additionally, some ofour competitors, particularly those located in regions with lower costs of doing business, may be able toprovide services and solutions at lower cost or on more favorable terms than we can, particularly in theoutsourcing and systems integration markets. There is a risk that increased competition could putdownward pressure on the prices we can charge for our services and on our operating margins. Similarly,if our competitors develop and implement methodologies that yield greater efficiency and productivity,they may be able to offer services similar to ours at lower prices without adversely affecting their profitmargins. Even if we have potential offerings that address marketplace or client needs, our competitorsmay be more successful at selling similar services they offer, including to companies that are Accentureclients. If we are unable to provide our clients with superior services and solutions at competitive prices,our results of operations may suffer.

In addition, we may face greater competition from companies that have increased in size or scope asthe result of strategic mergers. These mergers may include consolidation activity among hardwaremanufacturers, software developers and vendors, and service providers. This vertical integration mayresult in greater convergence among previously separate technology functions or reduced access toproducts, and may adversely affect our competitive position.

Our work with government clients exposes us to additional risks inherent in the governmentcontracting environment.

Our clients include national, provincial, state and local governmental entities. Our government workcarries various risks inherent in the government contracting process. These risks include, but are notlimited to, the following:

• Government entities typically fund projects through appropriated monies. While these projects areoften planned and executed as multi-year projects, the government entities usually reserve the rightto change the scope of or terminate these projects for lack of approved funding and at theirconvenience. Changes in government or political developments could result in our projects beingreduced in scope or terminated altogether.

• Government entities often reserve the right to audit our contract costs, including allocated indirectcosts, and conduct inquiries and investigations of our business practices with respect to ourgovernment contracts. If the client finds that the costs are not reimbursable, then we will not beallowed to bill for them, or the cost must be refunded to the client if it has already been paid to us.Findings from an audit also may result in our being required to prospectively adjust previouslyagreed rates for our work and may affect our future margins.

• If a government client discovers improper or illegal activities in the course of audits orinvestigations, we may become subject to various civil and criminal penalties and administrativesanctions, which may include termination of contracts, forfeiture of profits, suspension ofpayments, fines and suspensions or debarment from doing business with other agencies of thatgovernment. The inherent limitations of internal controls may not prevent or detect all improper

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or illegal activities, regardless of their adequacy. Additionally, an allegation of improper activity,even if not proven, could result in adverse publicity and damage to our reputation and business.

• Government contracts, and the proceedings surrounding them, are often subject to more extensivescrutiny and publicity than contracts with commercial clients. Negative publicity related to ourgovernment contracts, regardless of its accuracy, may further damage our business by affecting ourability to compete for new contracts.

• Political and economic factors such as pending elections, the outcome of recent elections, changesin leadership among key executive or legislative decision makers, revisions to governmental taxpolicies and reduced tax revenues can affect the number and terms of new government contractssigned.

• Terms and conditions of government contracts tend to be more onerous and are often moredifficult to negotiate than those for commercial contracts.

The occurrences or conditions described above could affect not only our business with the particulargovernment agency involved, but also our business with other agencies of the same or other governmentalentities. Additionally, because of their visibility and political nature, government projects may present aheightened risk to our reputation. Either of these could have a material adverse effect on our business orour results of operations.

Our business could be adversely affected if our clients are not satisfied with our services.

Our business model depends in large part on our ability to attract new work from our base of existingclients, at times on a sole source basis. Our business model also depends on relationships our seniorexecutives develop with our clients so that we can understand our clients' needs and deliver solutions andservices that are tailored to those needs. If a client is not satisfied with the quality of work performed byus or a subcontractor, or with the type of services or solutions delivered, then we could incur additionalcosts to address the situation, the profitability of that work might be impaired, and the client'sdissatisfaction with our services could damage our ability to obtain additional work from that client. Inparticular, clients that are not satisfied might seek to terminate existing contracts prior to their scheduledexpiration date and could direct future business to our competitors. In addition, negative publicity relatedto our client relationships, regardless of its accuracy, may further damage our business by affecting ourability to compete for new contracts with current and prospective clients.

We could be subject to liabilities if our subcontractors or the third parties with whom we partnercannot deliver their project contributions on time or at all.

Large and complex arrangements often require that we utilize subcontractors or that our services andsolutions incorporate or coordinate with the software, systems or infrastructure requirements of othervendors and service providers. Our ability to serve our clients and deliver and implement our solutions ina timely manner depends on the ability of these subcontractors, vendors and service providers to meettheir project obligations in a timely manner, as well as on our effective oversight of their performance.The quality of our services and solutions could suffer if our subcontractors or the third parties with whomwe partner do not deliver their products and services in accordance with project requirements. In addition,certain work requires the use of unique and complex structures and alliances. Some of these structuresrequire us to assume responsibility to the client for the performance of third parties whom we do notcontrol. (For a discussion of our indemnification obligations under our client agreements, see"Management's Discussion and Analysis of Financial Condition and Results of

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Operations—Off-Balance Sheet Arrangements.") If our subcontractors or these third parties fail to delivertheir contributions on time or at all, if their contributions do not meet project requirements or require us toincur unanticipated costs to meet these requirements, or if we are unable to obtain reimbursement forliabilities of third parties that we have assumed, then our ability to perform could be adversely affectedand we might be subject to additional liabilities, which could have a material adverse effect on ourbusiness, revenues, profitability or cash flow.

Our results of operations could be adversely affected if our clients terminate their contracts with uson short notice.

Our clients typically retain us on a non-exclusive, project-by-project basis. Although we do notcentrally track the termination provisions of our consulting contracts, we estimate that the majority of ourcontracts can be terminated by our clients with short notice. Many of our consulting contracts are less than12 months in duration, and these shorter-duration contracts typically permit a client to terminate theagreement with as little as 30 days notice and without significant penalty. Longer-term, larger and morecomplex contracts, such as the majority of our outsourcing contracts, generally require a longer noticeperiod for termination and often include an early termination charge to be paid to us, but this charge mightnot be sufficient to cover our costs or make up for anticipated profits lost upon termination of the contract.Additionally, large client projects often involve multiple contracts or stages, and a client could choose notto retain us for additional stages of a project, try to renegotiate the terms of its contract or cancel or delayadditional planned work.

Terminations, cancellations or delays could result from factors that are beyond our control andunrelated to our work product or the progress of the project, including the business or financial conditionsof the client, changes in ownership or management at our clients, changes in client strategies or theeconomy or markets generally. When contracts are terminated, we lose the anticipated revenues and mightnot be able to eliminate associated costs in a timely manner. Consequently, our profit margins insubsequent periods could be lower than expected.

Outsourcing services are a significant part of our business and subject us to operational andfinancial risk.

We earned approximately 40% of our net revenues in fiscal 2008 from our outsourcing services. Thisportion of our business presents potential operational and financial risks that are different from those ofour consulting, technology and systems integration services. Our outsourcing services often involve takingover the operation of certain portions of our clients' businesses. In some cases, we may deliver thoseservices using client personnel and third-party contracts that are transferred to us. Occasionally, however,we assume responsibility for delivering our services using client personnel or client subcontractors whoare not transferred to us, and we therefore have less ability to fully control their work and efforts. Inaddition, we could incur liability for failure to comply with laws or regulations related to the portions ofour clients' businesses that are transferred to us.

This type of work also presents financial risks to us. Outsourcing contracts typically have longerterms than consulting contracts and generally have lower gross margins than consulting contracts,particularly during the first year of the contract. This could exert downward pressure on our overall grossmargins, particularly during the early stages of new outsourcing contracts, which might not be offset byimproved performance on contracts in our portfolio that we have been operating for a longer time.Furthermore, we face considerable competition for outsourcing work and our clients are increasinglyusing intensive contracting processes and aggressive contracting techniques, sometimes assisted by third-party advisors.

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Our results of operations may be affected by the rate of growth in the use of technology in businessand the type and level of technology spending by our clients.

Our business depends in part upon continued growth in the use of technology in business by ourclients and prospective clients and their customers and suppliers. In challenging economic environments,our clients may reduce or defer their spending on new technologies in order to focus on other priorities. Atthe same time, many companies have already invested substantial resources in their current means ofconducting commerce and exchanging information, and they may be reluctant or slow to adopt newapproaches that could disrupt existing personnel, processes and infrastructures. If the growth of use oftechnology in business or our clients' spending on technology in business declines or if we cannotconvince our clients or potential clients to embrace new technology solutions, our results of operationscould be adversely affected.

Our profitability could suffer if we are not able to maintain favorable pricing rates.

Our profit margin, and therefore our profitability, is dependent on the rates we are able to charge forour services. If we are not able to maintain favorable pricing for our services, our profit margin and ourprofitability could suffer. The rates we are able to charge for our services are affected by a number offactors, including:

• our clients' perceptions of our ability to add value through our services;

• competition;

• introduction of new services or products by us or our competitors;

• our competitors' pricing policies;

• our ability to charge higher prices where market demand or the value of our services justifies it;

• our ability to accurately estimate, attain and sustain contract revenues, margins and cash flowsover long contract periods;

• procurement practices of clients and their use of third-party advisors;

• aggressive use by our competitors of off-shore resources to provide lower-cost service deliverycapabilities; and

• general economic and political conditions.

Our profitability could suffer if we are not able to maintain favorable utilization rates.

The cost of providing our services, including the utilization rate of our professionals, affects ourprofitability. Our utilization rates are affected by a number of factors, including:

• our ability to transition employees from completed projects to new assignments and to hire andassimilate new employees;

• our ability to forecast demand for our services and thereby maintain an appropriate headcount ineach of our geographies and workforces;

• our ability to manage attrition; and

• our need to devote time and resources to training, business development, professional developmentand other non-chargeable activities.

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In recent periods we have maintained a utilization rate that is high by our historical standards. Thereare no assurances this will be our utilization rate in future periods. Additionally, we may not achieve autilization rate that is optimal for us. If our utilization rate is too high, it could have an adverse effect onemployee engagement and attrition. If our utilization rate is too low, our profit margin and profitabilitycould suffer.

Our business could be negatively affected if we incur legal liability in connection with providingour solutions and services.

If we fail to meet our contractual obligations, fail to disclose our financial or other arrangements withour alliance partners or otherwise breach obligations to clients, or if our subcontractors dispute the termsof our agreements with them, we could be subject to legal liability. We may enter into non-standardagreements because we perceive an important economic opportunity or because our personnel did notadequately adhere to our guidelines. In addition, the contracting practices of our offshore competitors maycause contract terms and conditions that are unfavorable to us to become standardized in the marketplace.We may find ourselves committed to providing services that we are unable to deliver or whose deliverywill cause us financial loss. If we cannot or do not perform our obligations, we could face legal liabilityand our contracts might not always protect us adequately through limitations on the scope of our potentialliability. If we cannot meet our contractual obligations to provide solutions and services, and if ourexposure is not adequately limited through the terms of our agreements, we might face significant legalliability and our business could be adversely affected.

If our pricing structures do not accurately anticipate the cost and complexity of performing ourwork, then our contracts could be unprofitable.

We negotiate pricing terms with our clients utilizing a range of pricing structures and conditions.Depending on the particular contract, these include time-and-materials pricing, fixed-price pricing, andcontracts with features of both of these pricing models. Our pricing is highly dependent on our internalforecasts and predictions about our projects and the marketplace, which might be based on limited dataand could turn out to be inaccurate. If we do not accurately estimate the costs and timing for completingprojects, our contracts could prove unprofitable for us or yield lower profit margins than anticipated. Wecould face greater risk when pricing our outsourcing contracts, as many of our outsourcing projects entailthe coordination of operations and workforces in multiple locations, utilizing workforces with differentskillsets and competencies and geographically distributed service centers. Furthermore, on outsourcingwork we occasionally hire employees from our clients and assume responsibility for one or more of ourclients' business processes. Our pricing, cost and profit margin estimates on outsourcing work frequentlyinclude anticipated long-term cost savings from transformational and other initiatives that we expect toachieve and sustain over the life of the outsourcing contract. There is a risk that we will underprice ourcontracts, fail to accurately estimate the costs of performing the work or fail to accurately assess the risksassociated with potential contracts. In particular, any increased or unexpected costs, delays or failures toachieve anticipated cost savings, or unexpected risks we encounter in connection with the performance ofthis work, including those caused by factors outside our control, could make these contracts less profitableor unprofitable, which could have an adverse effect on our profit margin.

Many of our contracts utilize performance pricing that links some of our fees to the attainment ofvarious performance or business targets. This could increase the variability of our revenues andmargins.

Many of our contracts include performance clauses that require us to achieve agreed-uponperformance standards or milestones. If we fail to satisfy these measures, it could reduce our fees

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under the contracts, delay expected payments or subject us to potential damage claims under the contractterms. Additionally, we have a number of contracts, many of which are outsourcing contracts, in which aportion of our fees or incentives depends on factors such as cost-savings, revenue enhancement, benefitsproduced, business goals attained and adherence to schedule. These goals can be complex and maydepend in some measure on our clients' actual levels of business activity. These provisions could increasethe variability in revenues and margins earned on those contracts.

Our alliance relationships may not be successful.

We have alliances with companies whose capabilities complement our own. See "Business—Alliances." As most of our alliance relationships are non-exclusive, our alliance partners are notprohibited from forming closer or preferred arrangements with our competitors. Loss of or limitations onour relationships with them could adversely affect our financial condition and results of operations.

Our global operations are subject to complex risks, some of which might be beyond our control.

We have offices and operations in 52 countries around the world and provide services to clients inmore than 120 countries. In fiscal 2008, approximately 42% of our net revenues were attributable to theAmericas region, 49% were attributable to the Europe, Middle East and Africa region ("EMEA"), and 9%were attributable to the Asia Pacific region. In addition, our Global Delivery Network comprises localAccenture professionals working at client sites around the world in tandem with professionals resident inother countries located in more than 50 delivery centers. If we are unable to manage the risks of our globaloperations, including fluctuations in foreign exchange and inflation rates, international hostilities,terrorism, natural disasters, security breaches, failure to maintain compliance with our clients' controlrequirements and multiple legal and regulatory systems, our results of operations could be adverselyaffected.

Our operating results may be adversely affected by fluctuations in foreign currency exchangerates. Although we report our operating results in U.S. dollars, a significant percentage of our netrevenues is denominated in currencies other than the U.S. dollar. Fluctuations in foreign currencyexchange rates can have a number of adverse effects on us.

• Because our consolidated financial statements are presented in U.S. dollars, we must translaterevenues, expenses and income, as well as assets and liabilities, into U.S. dollars at exchange ratesin effect during or at the end of each reporting period. Therefore, changes in the value of theU.S. dollar against other currencies will affect our net revenues, operating income and the value ofbalance-sheet items originally denominated in other currencies. Declines in the value of othercurrencies against the U.S. dollar could cause our consolidated earnings stated in U.S. dollars to belower than our consolidated earnings in local currency and could affect our reported results whencompared against other periods. Conversely, increases in the value of other currencies against theU.S. dollar could cause our consolidated earnings stated in U.S. dollars to be higher than ourconsolidated earnings in local currency and could affect our reported results when comparedagainst other periods. There is no guarantee that our financial results will not be adversely affectedby currency exchange rate fluctuations.

• In some countries we could be subject to strict restrictions on the movement of cash and theexchange of foreign currencies, which could limit our ability to use this cash across our globaloperations.

• As we continue to leverage our global delivery model, more of our expenses are incurred incurrencies other than those in which we bill for the related services. An increase in the value

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of certain currencies, such as the Indian rupee, against the U.S. dollar could increase costs fordelivery of services at off-shore sites by increasing labor and other costs that are denominated inlocal currency, and there can be no assurance that our contractual provisions or our currencyhedging activities would offset this impact. This could result in a decrease in the profitability ofour contracts that are utilizing delivery center resources.

International hostilities, terrorist activities, natural disasters and infrastructure disruptions couldprevent us from effectively serving our clients and thus adversely affect our operating results. Acts ofterrorist violence, armed regional and international hostilities and international responses to thesehostilities, natural disasters, global health risks or pandemics or the threat of or perceived potential forthese events, could have a negative impact on us. These events could adversely affect our clients' levels ofbusiness activity and precipitate sudden significant changes in regional and global economic conditionsand cycles. These events also pose significant risks to our people and to physical facilities and operationsaround the world, whether the facilities are ours or those of our alliance partners or clients. By disruptingcommunications and travel and increasing the difficulty of obtaining and retaining highly skilled andqualified personnel, these events could make it difficult or impossible for us to deliver services to ourclients. Extended disruptions of electricity, other public utilities or network services at our facilities, aswell as system failures at, or security breaches in, our facilities or systems, could also adversely affect ourability to serve our clients. While we plan and prepare to defend against each of these occurrences, wemight be unable to protect our people, facilities and systems against all such occurrences. We generally donot have insurance for losses and interruptions caused by terrorist attacks, conflicts and wars. If thesedisruptions prevent us from effectively serving our clients, our operating results could be adverselyaffected.

We could have liability or our reputation could be damaged if we do not protect client data orinformation systems or if our information systems are breached. We are dependent on informationtechnology networks and systems to process, transmit and store electronic information and tocommunicate among our locations around the world and with our alliance partners and clients. Securitybreaches of this infrastructure could lead to shutdowns or disruptions of our systems and potentialunauthorized disclosure of confidential information. We are also required at times to manage, utilize andstore sensitive or confidential client or employee data. As a result, we are subject to numerous U.S. andforeign jurisdiction laws and regulations designed to protect this information, such as the European UnionDirective on Data Protection and various U.S. federal and state laws governing the protection of health orother individually identifiable information. If any person, including any of our employees, negligentlydisregards or intentionally breaches our established controls with respect to such data or otherwisemismanages or misappropriates that data, we could be subject to monetary damages, fines and/or criminalprosecution. Unauthorized disclosure of sensitive or confidential client or employee data, whether throughsystems failure, employee negligence, fraud or misappropriation, could damage our reputation and causeus to lose clients. Similarly, unauthorized access to or through our information systems or those wedevelop for our clients, whether by our employees or third parties, could result in negative publicity, legalliability and damage to our reputation.

We could incur liability or our reputation could be damaged if our provision of services and solutionsto our clients contributes to our clients' internal control deficiencies. Our clients may request that weprovide an audit of control activities we perform for them when we host or process data belonging tothem. Our ability to acquire new clients and retain existing clients may be adversely affected and ourreputation could be harmed if we receive a qualified opinion, or if we cannot obtain an unqualifiedopinion in a timely manner. Additionally, we could incur liability if a process we manage for a client wereto result in internal controls failures or impair our client's ability to comply with its own internal controlrequirements.

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Our global operations expose us to numerous and sometimes conflicting legal and regulatoryrequirements, and violation of these regulations could harm our business. Because we provide services toclients in more than 120 countries, we are subject to numerous, and sometimes conflicting, legal regimeson matters as diverse as import/export controls, content requirements, trade restrictions, tariffs, taxation,sanctions, government affairs, immigration, internal and disclosure control obligations, securitiesregulation, anti-competition, data privacy and labor relations. Violations of these regulations in theconduct of our business could result in fines, criminal sanctions against us or our officers, prohibitions ondoing business and damage to our reputation. Violations of these regulations in connection with theperformance of our obligations to our clients also could result in liability for monetary damages, finesand/or criminal prosecution, unfavorable publicity and other reputational damage, restrictions on ourability to process information and allegations by our clients that we have not performed our contractualobligations. Due to the varying degrees of development of the legal systems of the countries in which weoperate, local laws might be insufficient to protect our rights.

Legislation related to certain non-U.S. corporations has been enacted in various jurisdictions in theUnited States, none of which adversely affects Accenture. However, additional legislative proposalsremain under consideration in various legislatures which, if enacted, could limit or even prohibit oureligibility to be awarded state or federal government contracts in the United States in the future. Changesin laws and regulations applicable to foreign corporations could also mandate significant and costlychanges to the way we implement our services and solutions, such as preventing us from using off-shoreresources to provide our services, or could impose additional taxes on the provision of our services andsolutions. These changes could threaten our ability to continue to serve certain markets.

In many parts of the world, including countries in which we operate, practices in the local businesscommunity might not conform to international business standards and could violate anticorruptionregulations, including the U.S. Foreign Corrupt Practices Act, which prohibits giving or offering to giveanything of value with the intent to influence the awarding of government contracts. Although we havepolicies and procedures to ensure legal and regulatory compliance, our employees, subcontractors andagents could take actions that violate these requirements. Violations of these regulations could subject usto criminal or civil enforcement actions, including fines and suspension or disqualification fromU.S. federal procurement contracting, any of which could have a material adverse effect on our business.

Our profitability could suffer if we are not able to control our costs.

Our ability to control our costs and improve our efficiency affects our profitability. As thecontinuation of pricing pressures could result in permanent changes in pricing policies and deliverycapabilities, we must continuously improve our management of costs. Our short-term cost reductioninitiatives, which focus primarily on reducing variable costs, might not be sufficient to deal with allpressures on our pricing. Our long-term cost-reduction initiatives, which focus on global reductions incosts for service delivery and infrastructure, rely upon our successful introduction and coordination ofmultiple geographic and competency workforces and a growing number of geographically distributeddelivery centers. As we increase the number of our professionals and execute our strategies for growth, wemight not be able to manage significantly larger and more diverse workforces, control our costs orimprove our efficiency, and our profitability could be negatively affected.

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If we are unable to attract, retain and motivate employees or efficiently utilize their skills, we mightnot be able to compete effectively and will not be able to grow our business.

Our success and ability to grow are dependent, in large part, on our ability to hire, retain and motivatesufficient numbers of talented people with the increasingly diverse skills needed to serve clients and growour business. Competition for skilled personnel is intense at all levels of experience and seniority. Toaddress this competition, we may need to further adjust our compensation practices, which could putupward pressure on our costs and adversely affect our profit margins. We are particularly dependent onthe skills of our senior executives, and if we are not able to successfully retain and motivate our seniorexecutives and experienced managers, our ability to develop new business and effectively lead our currentprojects could be jeopardized. At the same time, the profitability of our business model depends on ourability to effectively utilize personnel with the right mix of skills and experience to support our projectsand global delivery centers. The processes and costs associated with recruiting, training and retainingemployees place significant demands on our resources. There is a risk that at certain points in time and incertain geographical regions, we will find it difficult to hire and retain a sufficient number of employeeswith the skills or backgrounds we require, or that it will prove difficult to retain them in a competitivelabor market. If we are unable to hire and retain talented employees with the skills, and in the locations,we require, we might need to redeploy existing personnel or increase our reliance on subcontractors to fillcertain of our labor needs. If we need to re-assign personnel from other areas, or employ subcontractors, itcould increase our costs and adversely affect our profit margins. If we are not successful at retaining andmotivating our senior executives, attracting and retaining other qualified employees in sufficient numbersto meet the demands of our business, or utilizing our people effectively, then our ability to compete fornew work and successfully complete existing work for our clients could be adversely affected.

If we are unable to collect our receivables or unbilled services, our results of operations and cashflows could be adversely affected.

Our business depends on our ability to successfully obtain payment from our clients of the amountsthey owe us for work performed. We evaluate the financial condition of our clients and usually bill andcollect on relatively short cycles. In limited circumstances, we also extend financing to our clients, whichtotaled $156 million at August 31, 2008. We maintain allowances against receivables and unbilledservices. Actual losses on client balances could differ from those that we currently anticipate and as aresult we might need to adjust our allowances. There is no guarantee that we will accurately assess thecreditworthiness of our clients. Macroeconomic conditions could also result in financial difficulties forour clients, and as a result could cause clients to delay payments to us, request modifications to theirpayment arrangements that could increase our receivables balance, or default on their payment obligationsto us. Recovery of client financing and timely collection of client balances also depend on our ability tocomplete our contractual commitments and bill and collect our contracted revenues. If we are unable tomeet our contractual requirements, we might experience delays in collection of and/or be unable to collectour client balances, and if this occurs, our results of operations and cash flows could be adverselyaffected. In addition, if we experience an increase in the time to bill and collect for our services, our cashflows could be adversely affected.

Our services or solutions could infringe upon the intellectual property rights of others or we mightlose our ability to utilize the intellectual property of others.

We cannot be sure that our services and solutions, or the solutions of others that we offer to ourclients, do not infringe on the intellectual property rights of third parties, and we could have

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infringement claims asserted against us or against our clients. These claims could harm our reputation,cost us money and prevent us from offering some services or solutions. In a number of our contracts, weagree to indemnify our clients for expenses or liabilities resulting from claimed infringements of theintellectual property rights of third parties. In some instances, the amount of these indemnities could begreater than the revenues we receive from the client. Any claims or litigation in this area, whether weultimately win or lose, could be time-consuming and costly, injure our reputation or require us to enterinto royalty or licensing arrangements. We might not be able to enter into these royalty or licensingarrangements on acceptable terms. If a claim of infringement were successful against us or our clients, aninjunction might be ordered against our client or our own services or operations, causing further damages.

We could lose our ability to utilize the intellectual property of others. Third-party suppliers ofsoftware, hardware or other intellectual assets could be acquired or sued, and this could disrupt use oftheir products or services by Accenture and our clients. If our ability to provide services and solutions toour clients is impaired, our operating results could be adversely affected.

We have only a limited ability to protect our intellectual property rights, which are important to oursuccess.

Our success depends, in part, upon our ability to protect our proprietary methodologies and otherintellectual property. Existing laws of some countries in which we provide services or solutions mightoffer only limited protection of our intellectual property rights. We rely upon a combination of tradesecrets, confidentiality policies, nondisclosure and other contractual arrangements, and patent, copyrightand trademark laws to protect our intellectual property rights. The steps we take in this regard might notbe adequate to prevent or deter infringement or other misappropriation of our intellectual property, and wemight not be able to detect unauthorized use of, or take appropriate and timely steps to enforce, ourintellectual property rights.

Depending on the circumstances, we might need to grant a specific client greater rights in intellectualproperty developed in connection with a contract than we otherwise generally do. In certain situations, wemight forego all rights to the use of intellectual property we help create, which would limit our ability toreuse that intellectual property for other clients. Any limitation on our ability to provide a service orsolution could cause us to lose revenue-generating opportunities and require us to incur additionalexpenses to develop new or modified solutions for future projects.

New tax legislation or interpretations could lead to an increase in our tax burden.

New tax legislation, regulations or other interpretations could materially increase our tax expense. In2004, the United States Congress enacted the American Jobs Creation Act of 2004, or the "AJCA," whichenacted an Internal Revenue Code provision that treats a non-U.S. company that undertook an expatriationtransaction as a U.S. corporation for U.S. federal income tax purposes. Other similar proposals have beenmade from time to time. We do not believe the 2004 legislation applies to Accenture; however, futurelegislative developments or adverse interpretations related to this legislation may materially increase ourtax expense. We are not able to predict with certainty the impact of new legislation or whether a taxauthority will challenge our interpretation of this or other tax legislation.

Negative publicity related to Bermuda companies could affect our relationships with our clients.

From time to time, there has been negative publicity related to companies incorporated in Bermuda.One frequent criticism is that certain U.S. companies undertook expatriation transactions to

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offshore jurisdictions, such as Bermuda, to improperly avoid U.S. taxes or to create an unfair competitiveadvantage over U.S. companies. Although incorporated in Bermuda, Accenture did not undertake anexpatriation transaction. Nonetheless, such negative publicity could harm our reputation and impair ourability to generate new business if companies or government agencies decline to do business with us as aresult of a negative public image of Bermuda companies or the possibility of our clients receivingnegative media attention from doing business with us.

If we are unable to manage the organizational challenges associated with our size and expansion,we might be unable to achieve our business objectives.

Since 2001, we have more than doubled the size of our workforce so that, as of August 31, 2008, wehad more than 186,000 employees, located in more than 200 cities in 52 countries. Increasingly, ourexpansion is taking place outside of the United States and Europe, with particular growth in our locationsin India and the Philippines. Our size presents significant management and organizational challenges andthese issues may become more pronounced as we continue our expansion. It takes time for our neweremployees to develop the knowledge, skills and experience that our business model requires. As a result,it could become increasingly difficult to maintain common standards across an expanding enterprise or toeffectively institutionalize our know-how. Continued growth may also make it increasingly difficult tomaintain our culture, effectively manage our personnel and operations and effectively communicate to ourpersonnel worldwide our core values, strategies and goals. Finally, the size and scope of our operationsincreases the possibility that an employee will engage in unlawful or fraudulent activity, or otherwiseexpose us to unacceptable business risks, despite our efforts to maintain internal controls to prevent suchinstances. If we do not continue to develop and implement the right processes and tools to manage ourlarge and expanding enterprise, our ability to compete successfully and achieve our business objectivescould be impaired.

We may not be successful at identifying, acquiring or integrating other businesses or technologies.

We expect to continue our program of pursuing strategic acquisitions designed to enhance ourcapabilities. However, there can be no assurance that we will successfully identify suitable acquisitioncandidates, succeed in completing targeted transactions or achieve desired financial or operating results.Furthermore, we face numerous risks in integrating any businesses we might acquire. We might need todedicate additional management and other resources to complete the transactions. Our organizationalstructure could make it difficult for us to efficiently integrate acquired businesses or technologies into ourongoing operations and assimilate employees of those businesses into our culture and operations.Accordingly, we might fail to realize the expected benefits or strategic objectives of any acquisition weundertake. If we are unable to complete the number and kind of acquisitions for which we plan, or if weare inefficient or unsuccessful at integrating any acquired businesses into our operations, we may not beable to achieve our planned rates of growth or further improve our market share, profitability orcompetitive position in specific markets or services.

Consolidation in the industries that we serve could adversely affect our business.

Companies in the industries that we serve may seek to achieve economies of scale and other synergiesby combining with or acquiring other companies. If two or more of our current clients merge orconsolidate and combine their operations, it may decrease the amount of work that we perform for theseclients. If one of our current clients merges or consolidates with a company that relies on another providerfor its consulting, systems integration and technology, or outsourcing services, we may lose work fromthat client or lose the opportunity to gain additional work. The increased market power of

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larger companies could also increase pricing and competitive pressures on us. Any of these possibleresults of industry consolidation could adversely affect our business.

Our ability to attract and retain business may depend on our reputation in the marketplace.

Our services are marketed to clients and prospective clients based on a number of factors. Since manyof our specific client engagements involve unique services and solutions, our corporate reputation is asignificant factor in our clients' evaluation of whether to engage our services. We believe the Accenturebrand name and our reputation are important corporate assets that help distinguish our services from thoseof our competitors and also contribute to our efforts to recruit and retain talented employees. However,our corporate reputation is potentially susceptible to damage by actions or statements made by current orformer clients, competitors, vendors, adversaries in legal proceedings, government regulators, as well asmembers of the investment community and the media. There is a risk that negative information aboutAccenture, even if based on rumor or misunderstanding, could adversely affect our business. In particular,damage to our reputation could be difficult and time-consuming to repair, could make potential or existingclients reluctant to select us for new engagements, resulting in a loss of business, and could adverselyaffect our recruitment and retention efforts. Damage to our reputation could also reduce the value andeffectiveness of the Accenture brand name and could reduce investor confidence in us, adversely affectingour share price.

Risks That Relate to Ownership of Our Class A Common Shares

The share price of Accenture Ltd Class A common shares could be adversely affected from time totime by sales, or the anticipation of future sales, of Class A common shares held by our employeesand former employees.

Our employees and former employees continue to hold significant amounts of equity in Accenture inthe form of Accenture Ltd Class A common shares, restricted share units and options, and shares in oursubsidiaries, most of which are exchangeable or redeemable for Accenture Ltd Class A common shares.The majority of these holdings are, or may become, freely tradable in the marketplace, as describedbelow.

Our current and former employees hold a large number of shares that will become freely tradable in theperiods before and after July 24, 2009

At the time of our transition to a corporate structure in 2001, many of our senior executives received asubstantial number of Accenture Ltd Class A common shares and/or securities that may be exercisable,redeemable or exchangeable for Accenture Ltd Class A common shares or pursuant to which AccentureLtd Class A common shares may be delivered to such senior executives. Those shares have generally beensubject to transfer restrictions that lapse with the passage of time through July 24, 2009. In 2007, weeliminated a requirement that active employees hold at least 25% of these shares at all times during theiremployment. In addition, we have also enacted a number of graduated waivers of transfer restrictions topermit our current and former senior executives to transfer or sell into the marketplace a portion of theseshares significantly earlier than would have been the case in the past. As a result, there are a substantialnumber of shares, previously subject to transfer restrictions, that are currently available for sale, and morewill become available through July 2009. As a result, there is a risk that sales of these shares could havean adverse effect on our share price. For a complete description of the transfer restrictions and waivers,see "Business—Organizational Structure—Restrictions on Transfer of Certain Accenture Shares."

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Our Senior Executive Trading Policy might not be effective at limiting the number of shares sold

We maintain a Senior Executive Trading Policy that provides, among other things, that covered sharesheld by actively employed senior executives will be subject to company-imposed quarterly tradingguidelines. See "Business—Organizational Structure—Restrictions on Transfer of Certain AccentureShares—Senior Executive Trading Policy." These guidelines, which can be adjusted by management, arenot legal or contractual restrictions, however, and there is a risk that the internal sanctions available to usmight not adequately dissuade individual employees from attempting transfers in excess of the amountspermitted under the policy. Additionally, there is a risk that this policy creates an adverse incentive forsome senior executives to retire or to terminate their employment in order to sell unrestricted shares thatwould otherwise be governed by these quarterly trading guidelines. This could have an adverse effect onour ability to retain talented and experienced senior executives.

The sale of shares issued under our 2001 Share Incentive Plan could have an adverse effect on ourshare price

In addition to the covered shares described above, as of October 1, 2008, a total of 54,159,824Accenture Ltd Class A common shares underlying restricted share units were scheduled to be deliveredduring the calendar years indicated below:

Calendar Year Number of Shares

2008 1,718,486 2009 16,548,327 2010 16,979,277 2011 6,458,262

2012 and after 12,455,472

Furthermore, as of October 1, 2008, a total of 33,732,489 Accenture Ltd Class A common shareswere issuable pursuant to options that are currently exercisable. Upon delivery of restricted stock, orexercise of employee stock options, under our 2001 Share Incentive Plan, our employees or formeremployees may choose to sell a significant number of our shares in open market transactions. There is arisk that this could put additional downward pressure on the price of Accenture Ltd Class A commonstock.

Our share price has fluctuated in the past and could continue to fluctuate, including in response tovariability in revenues, operating results and profitability, and as a result our share price could bedifficult to predict.

Our share price has fluctuated in the past and could continue to fluctuate in the future in response tovarious factors. These factors include:

• announcements by us or our competitors about developments in our business or prospects;

• projections or speculation about our business or that of our competitors by the media or investmentanalysts;

• changes in macroeconomic or political factors unrelated to our business;

• general or industry-specific market conditions or changes in financial markets; and

• changes in our revenues, operating results and profitability.

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Our revenues, operating results and profitability have varied in the past and are likely to varysignificantly from quarter to quarter in the future, making them difficult to predict. Some of the factorsthat could cause our revenues, operating results and profitability to vary include:

• seasonality, including number of workdays and holiday and summer vacations;

• the business decisions of our clients regarding the use of our services;

• periodic differences between our clients' estimated and actual levels of business activity associatedwith ongoing work;

• the stage of completion of existing projects and/or their termination;

• our ability to transition employees quickly from completed to new projects;

• the introduction of new products or services by us or our competitors;

• changes in our pricing policies or those of our competitors;

• our ability to manage costs, including those for personnel, travel, support services and severance;

• our ability to maintain an appropriate headcount in each of our workforces;

• acquisition and integration costs related to possible acquisitions of other businesses;

• changes in, or the application of changes in, accounting principles or pronouncements underU.S. generally accepted accounting principles, particularly those related to revenue recognition;

• currency exchange rate fluctuations;

• changes in estimates, accruals or payments of variable compensation to our employees; and

• global, regional and local economic and political conditions and related risks, including acts ofterrorism.

As a result of any of these factors, our share price could be difficult to predict and our share price inthe past might not be a good indicator of the price of our shares in the future. In addition, if litigation isinstituted against us following variability in our share price, we might need to devote substantial time andresources to responding to the litigation, and our share price could be adversely affected.

Our share price could be adversely affected if we are unable to maintain effective internal controls.

The accuracy of our financial reporting is dependent on the effectiveness of our internal controls. Weare required to provide a report from management to our shareholders on our internal control overfinancial reporting that includes an assessment of the effectiveness of these controls. Internal control overfinancial reporting has inherent limitations, including human error, the possibility that controls could becircumvented or become inadequate because of changed conditions, and fraud. Because of these inherentlimitations, internal control over financial reporting might not prevent or detect all misstatements or fraud.If we cannot maintain and execute adequate internal control over financial reporting or implementrequired new or improved controls that provide reasonable assurance of the reliability of the financialreporting and preparation of our financial statements for external use, we could suffer harm to ourreputation, fail to meet our public reporting requirements on a timely basis, or be unable to properly reporton our business and the results of our operations and the market price of our securities could be materiallyadversely affected.

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We are registered in Bermuda and a significant portion of our assets are located outside the UnitedStates. As a result, it might not be possible for shareholders to enforce civil liability provisions ofthe federal or state securities laws of the United States.

We are organized under the laws of Bermuda, and a significant portion of our assets are locatedoutside the United States. A shareholder who obtains a court judgment based on the civil liabilityprovisions of U.S. federal or state securities laws may be unable to enforce the judgment against us inBermuda or in countries other than the United States where we have assets. In addition, there is somedoubt as to whether the courts of Bermuda and other countries would recognize or enforce judgments ofU.S. courts obtained against us or our directors or officers based on the civil liabilities provisions of thefederal or state securities laws of the United States or would hear actions against us or those persons basedon those laws. We have been advised by our legal advisors in Bermuda that the United States andBermuda do not currently have a treaty providing for the reciprocal recognition and enforcement ofjudgments in civil and commercial matters. Therefore, a final judgment for the payment of moneyrendered by any federal or state court in the United States based on civil liability, whether or not basedsolely on U.S. federal or state securities laws, would not automatically be enforceable in Bermuda.Similarly, those judgments might not be enforceable in countries other than the United States where wehave assets.

Bermuda law differs from the laws in effect in the United States and might afford less protection toshareholders.

Our shareholders could have more difficulty protecting their interests than would shareholders of acorporation incorporated in a jurisdiction of the United States. As a Bermuda company, we are governedby the Companies Act 1981 of Bermuda. The Companies Act differs in some material respects from lawsgenerally applicable to U.S. corporations and shareholders, including the provisions relating to interesteddirectors, mergers and acquisitions, takeovers, shareholder lawsuits and indemnification of directors.

Under Bermuda law, the duties of directors and officers of a company are generally owed to thecompany only. Shareholders of Bermuda companies do not generally have rights to take action againstdirectors or officers of the company, and may only do so in limited circumstances. Officers of a Bermudacompany must, in exercising their powers and performing their duties, act honestly and in good faith witha view to the best interests of the company and must exercise the care and skill that a reasonably prudentperson would exercise in comparable circumstances. Directors have a duty not to put themselves in aposition in which their duties to the company and their personal interests might conflict and also are undera duty to disclose any personal interest in any contract or arrangement with the company or any of itssubsidiaries. If a director or officer of a Bermuda company is found to have breached his duties to thatcompany, he could be held personally liable to the company in respect of that breach of duty. A directormay be liable jointly and severally with other directors if it is shown that the director knowingly engagedin fraud or dishonesty. In cases not involving fraud or dishonesty, the liability of the director will bedetermined by the Bermuda courts on the basis of their estimation of the percentage of responsibility ofthe director for the matter in question, in light of the nature of the conduct of the director and the extent ofthe causal relationship between his conduct and the loss suffered.

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We might be unable to access additional capital on favorable terms or at all. If we raise equitycapital, it may dilute our shareholders' ownership interest in us.

We might choose to raise additional funds through public or private debt or equity financings in orderto:

• take advantage of opportunities, including more rapid expansion;

• acquire other businesses or technologies;

• repurchase shares from our shareholders;

• develop new services and solutions; or

• respond to competitive pressures.

Any additional capital raised through the sale of equity could dilute shareholders' ownershippercentage in us. Furthermore, any additional financing we need might not be available on terms favorableto us, or at all.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

We have major offices in the world's leading business centers, including New York, London,Frankfurt, Paris, Madrid, Chicago, Milan, Tokyo, Sao Paolo, Rome, Bangalore, San Francisco, Sydney,Manila and Boston, among others. In total, we have offices and operations in more than 200 cities in 52countries around the world. We do not own any material real property. Substantially all of our office spaceis leased under long-term leases with varying expiration dates. We believe that our facilities are adequateto meet our needs in the near future.

ITEM 3. LEGAL PROCEEDINGS

We are involved in a number of judicial and arbitration proceedings concerning matters arising in theordinary course of our business. We and/or our personnel also from time to time are involved ininvestigations by various regulatory or legal authorities concerning matters arising in the course of ourbusiness around the world. We do not expect that any of these matters, individually or in the aggregate,will have a material impact on our results of operations or financial condition.

As previously reported, in September 2007, the State of Connecticut filed an action in State SuperiorCourt in Hartford against Accenture arising out of an alleged data security breach. The action arose inconnection with work we undertook for the State of Connecticut's Office of the Comptroller (the "Core-CT Project"), during which Accenture properly came into the possession of confidential information,including personally identifiable information, concerning Connecticut citizens. The complaint alleges thatsome of the information was subsequently placed on a server maintained by the State of Ohio byAccenture employees who were transferred from the Core-CT Project to a similar project for the State ofOhio, and that a back-up tape from the Ohio server containing some of the information was stolen in June2007 from an Ohio state employee. The State of Connecticut claims that Accenture breached its contractwith the Connecticut Comptroller's office and also asserts negligence and the unauthorized taking ofinformation by Accenture. The complaint seeks injunctive relief and damages, including restitution ofsome unspecified portion of the amount paid to Accenture pursuant to the Core-CT Project contract.During the investigation of this matter, it was discovered that confidential information belonging toseveral other Accenture clients appeared on the Ohio server, and

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Accenture has notified the affected clients. Although these events represent a breach of Accenture'sinternal policies on data security, we have no evidence that any individual has been harmed as a result.Accenture is committed to maintaining the security of its clients' data and has conducted an internalinvestigation to ensure the integrity of all confidential data, including personally identifiable information,in its possession. Accenture is continuing to take proactive remedial measures to reinforce adherence to itsdata protection policies. In addition to the Connecticut suit, it is possible that other affected parties couldbring similar lawsuits or proceedings. We do not believe these matters will have a material impact on ourresults of operations or financial condition.

As previously reported, on April 12, 2007, the U.S. Department of Justice (the "DOJ") intervened in acivil "qui tam" action previously filed under seal by two private individuals in the U.S. District Court forthe Eastern District of Arkansas against Accenture and several of its indirect subsidiaries. The complaintalleges that, in connection with work we undertook for the U.S. federal government, we receivedpayments, resale revenue, or other benefits as a result of alliance agreements we maintain with technologyvendors and others in violation of our contracts with the U.S. government and/or applicable law orregulations. Similar suits were brought against other companies in our industry. The total amount of thepayments, resale revenue and other benefits alleged in the complaint is $32 million. The suit alleges thatthese amounts were not disclosed to the government in violation of the Federal False Claims Act and theAnti-Kickback Act, among other statutes. The DOJ complaint seeks various remedies including trebledamages, statutory penalties and disgorgement of profits. The suit could lead to other related proceedingsby various agencies of the U.S. government, including potential suspension or debarment proceedings. Weintend to defend this matter vigorously and do not believe this matter will have a material impact on ourresults of operations or financial condition.

As previously reported in July 2003, we became aware of an incident of possible noncompliance withthe Foreign Corrupt Practices Act and/or with Accenture's internal controls in connection with certain ofour operations in the Middle East. In 2003, we voluntarily reported the incident to the appropriateauthorities in the United States promptly after its discovery. Shortly thereafter, the SEC advised us itwould be undertaking an informal investigation of this incident, and the DOJ indicated it would alsoconduct a review. Since that time, there have been no further developments. We do not believe that thisincident will have any material impact on our results of operations or financial condition.

We currently maintain the types and amounts of insurance customary in the industries and countriesin which we operate, including coverage for professional liability, general liability and managementliability. We consider our insurance coverage to be adequate both as to the risks and amounts for thebusinesses we conduct.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

No matters were submitted to a vote of security holders of Accenture Ltd or Accenture SCA duringthe fourth quarter of fiscal 2008.

Executive Officers of the Registrant

Our executive officers and persons chosen to become executive officers as of the date hereof are asfollows:

Kevin Campbell, 48, became our group chief executive—Outsourcing in September 2006, afterserving as our senior managing director—Business Process Outsourcing beginning in February 2005.Previously, he served as the vice president of global sales at Hewitt Associates from September 2004 toFebruary 2005, and as president and chief operating officer of Exult Inc. from May 2000 to

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September 2004, when Exult merged with Hewitt. Mr. Campbell was previously employed by Accenturefrom 1982 until 1999.

Gianfranco Casati, 49, became our group chief executive—Products operating group in September2006. From April 2002 to September 2006, Mr. Casati was managing director of the Products operatinggroup's Europe operating unit. He also served as Accenture's country managing director for Italy and aschairman of our geographic council in its IGEM (Italy, Greece, emerging markets) region, supervisingAccenture offices in Italy, Greece and several Eastern European countries. Mr. Casati has been withAccenture for 24 years.

Martin I. Cole, 52, became our group chief executive—Communications & High Tech operatinggroup in September 2006, after serving as our group chief executive—Public Service operating groupfrom September 2004 to September 2006. From September 2000 to August 2004, he served in leadershiproles in our outsourcing group, including serving as global managing partner of our Outsourcing &Infrastructure Delivery group. Mr. Cole has been with Accenture for 28 years.

Anthony G. Coughlan, 51, has been our principal accounting officer since September 2004 and ourcontroller since September 2001. Mr. Coughlan has been with Accenture for 30 years.

Pamela J. Craig, 51, has been our chief financial officer since October 2006. From March 2004 toOctober 2006, she was our senior vice president—Finance. Previously, Ms. Craig was our group director—Business Operations & Services from March 2003 to March 2004, and was our managing partner—Global Business Operations from June 2001 to March 2003. Ms. Craig has served as a director ofAvanade Inc. since February 2006, and is a member of its Audit Committee. Ms. Craig has been withAccenture for 26 years.

Juan Domenech, 52, became our group chief executive—Public Service operating group inSeptember 2008. Prior to assuming his current role, he served in various leadership roles in our PublicService operating group, including as its chief operating officer from 2004 until September 2008.Mr. Domenech has been with Accenture for 25 years.

Karl-Heinz Flöther, 56, has been our group chief executive—Systems Integration & Technologysince May 2005. From December 1999 to May 2005 he was our group chief executive—FinancialServices operating group. In addition, Mr. Flöther served as one of our directors from June 2001 toFebruary 2004, and is currently a director of Avanade Inc. Mr. Flöther has been with Accenture for29 years.

Mark Foster, 49, became our group chief executive—Management Consulting & Integrated Marketsin September 2006. Prior to that, Mr. Foster served as our group chief executive—Products operatinggroup from March 2002 to September 2006. From September 2000 to March 2002, he was managingpartner of our Products operating group in Europe. Mr. Foster has been with Accenture for 24 years.

Robert N. Frerichs, 56, has been our chief risk officer since September 2004. From November 2003to September 2004, he was chief operating officer of our Communication & High Tech operating group.From August 2001 to November 2003, he led the market maker team for our Communications & HighTech operating group. Prior to these roles, Mr. Frerichs held numerous leadership positions within ourCommunications & High Tech operating group. He currently serves as chairman of the Board of Directorsof Avanade Inc., and is a member of its Audit Committee. Mr. Frerichs has been with Accenture for32 years.

William D. Green, 55, became chairman of the Board of Directors on August 31, 2006, and has beenour chief executive officer since September 2004 and a director since June 2001. From March 2003 toAugust 2004 he was our chief operating officer—Client Services, and from August 2000 to

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August 2004 he was our country managing director, United States. Mr. Green has been with Accenture for30 years.

Pierre Nanterme, 49, became our group chief executive—Financial Services operating group onSeptember 1, 2007. Prior to assuming this role, Mr. Nanterme held various leadership roles throughout theCompany, including serving as our chief leadership officer from May 2006 through September 2007, andour country managing director for France from November 2005 to September 2007. Mr. Nanterme hasbeen with Accenture for 25 years.

Stephen J. Rohleder, 51, has been our chief operating officer since September 2004. From March2003 to September 2004, he was our group chief executive—Public Service operating group. From March2000 to March 2003, he was managing partner of our Public Service operating group in the United States.Mr. Rohleder has been with Accenture for 27 years.

Douglas G. Scrivner, 57, has been our general counsel and secretary since January 1996 and ourcompliance officer since September 2001. Mr. Scrivner has been with Accenture for 28 years.

Alexander M. van't Noordende, 45, became our group chief executive—Resources operating groupin September 2006. Prior to assuming that role, he led our Resources operating group in Southern Europe,Africa, the Middle East and Latin America, and has served as managing partner of the Resourcesoperating group in France, Belgium and the Netherlands. From 2001 until September 2006, Mr. van'tNoordende served as our country managing director for the Netherlands. Mr. van't Noordende has beenwith Accenture for 21 years.

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PART II

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED SHAREHOLDERMATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Price Range of Accenture Ltd Class A Common Shares

Accenture Ltd Class A common shares are traded on the New York Stock Exchange under the symbol"ACN." The New York Stock Exchange is the principal United States market for these shares.

The following table sets forth, on a per share basis for the periods indicated, the high and low saleprices for Accenture Ltd Class A common shares as reported by the New York Stock Exchange.

Price Range High Low

Fiscal 2007 First Quarter $ 35.17 $ 28.28 Second Quarter $ 39.25 $ 33.45 Third Quarter $ 41.19 $ 34.28 Fourth Quarter $ 44.03 $ 37.25 Fiscal 2008 First Quarter $ 42.32 $ 33.03 Second Quarter $ 38.44 $ 31.91 Third Quarter $ 42.04 $ 32.42 Fourth Quarter $ 42.00 $ 38.02 Fiscal 2009 First Quarter (through October 13, 2008) $ 43.04 $ 24.76

The closing sale price of an Accenture Ltd Class A common share as reported by the New York StockExchange consolidated tape as of October 13, 2008 was $33.63. As of October 13, 2008, there were1,265 holders of record of Accenture Ltd Class A common shares.

There is no trading market for Accenture Ltd Class X common shares. As of October 13, 2008, therewere 1,257 holders of record of Accenture Ltd Class X common shares.

Dividend Policy

On November 15, 2007 and 2006, Accenture Ltd paid a cash dividend of $0.42 and $0.35 per share,respectively, on its Class A common shares and Accenture SCA paid a cash dividend of $0.42 and $0.35per share, respectively, on its Class I common shares.

On September 24, 2008, Accenture Ltd declared a cash dividend of $0.50 per share on its Class Acommon shares for shareholders of record at the close of business on October 10, 2008. Accenture Ltdwill cause Accenture SCA to declare a cash dividend of $0.50 per share on its Class I common shares forshareholders of record at the close of business on October 7, 2008. Both dividends are payable onNovember 17, 2008.

Future dividends on Accenture Ltd Class A common shares, if any, will be at the discretion of theBoard of Directors of Accenture Ltd and will depend on, among other things, our results of operations,cash requirements and surplus, financial condition, contractual restrictions and other factors that the Boardof Directors may deem relevant, as well as our ability to pay dividends in compliance with the BermudaCompanies Act.

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Recent Sales of Unregistered Securities

None.

Purchases and redemptions of Accenture Ltd Class A common shares and Class X common shares

The following table provides information relating to the Company's purchases of Accenture LtdClass A common shares and redemptions of Accenture Ltd Class X common shares for the fourth quarterof fiscal 2008. For year-to-date information on all share purchases, redemptions and exchanges by theCompany and further discussion of the Company's share purchase activity, see "Management's Discussionand Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources—SharePurchases and Redemptions."

Approximate Dollar Total Number of Shares Value of Shares that May Purchased as Part of Yet Be Purchased Under Total Number of Average Price Publicly Announced Publicly Announced Period Shares Purchased Paid per Share(1) Plans or Programs(2) Plans or Programs(3)

(in millions)

June 1, 2008—June 30, 2008 Class A common shares — — — $ 3,086 Class X common shares — — — —

July 1, 2008—July 31, 2008 Class A common shares 656,162 $ 38.79 — $ 2,558 Class X common shares 14,730,993 $ 0.0000225 — —

August 1, 2008—August 31, 2008 Class A common shares — — — $ 2,503 Class X common shares 3,286,276 $ 0.0000225 — —

Total Class A common shares(4) 656,162 $ 38.79 — Class X common shares(5) 18,017,269 $ 0.0000225 —

(1) Average price per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by redemption or purchase

and any acquired by means of employee forfeiture.

(2) Since August 2001, the Board of Directors of Accenture Ltd has authorized and periodically confirmed a publicly announced open-market share purchase program

for acquiring Accenture Ltd Class A common shares. During the fourth quarter of fiscal 2008, we did not purchase any Accenture Ltd Class A common shares

under this program. The open-market purchase program does not have an expiration date.

(3) As of August 31, 2008, our aggregate available authorization for share repurchases and redemptions was $2,503 million, which management has the discretion to

use for either our publicly announced open-market share purchase program or our other share purchase programs. To date, the Board of Directors of Accenture Ltd

has authorized an aggregate of $11.1 billion for repurchases and redemptions of Accenture Ltd Class A common shares, Accenture SCA Class I common shares or

Accenture Canada Holdings Inc. exchangeable shares. This includes $3.0 billion authorized on October 25, 2007.

(4) During the fourth quarter of fiscal 2008, Accenture purchased 656,162 Accenture Ltd Class A common shares in transactions unrelated to publicly announced share

plans or programs. These transactions consisted of acquisitions of Accenture Ltd Class A common shares via share withholding for payroll tax obligations due from

employees and former employees in connection with the delivery of Accenture Ltd Class A common shares under our various employee equity share plans.

(5) During the fourth quarter of fiscal 2008, we redeemed 18,017,269 Accenture Ltd Class X common shares pursuant to our bye-laws. Accenture Ltd Class X

common shares are redeemable at their par value of $0.0000225 per share.

Purchases and redemptions of Accenture SCA Class I common shares and Accenture CanadaHoldings Inc. exchangeable shares

The following table provides additional information relating to purchases and redemptions byAccenture of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeableshares during the fourth quarter of fiscal 2008. The Company's management believes the following

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table and footnotes provide useful information regarding the share purchase and redemption activity of theCompany. Generally, purchases and redemptions of Accenture SCA Class I common shares andAccenture Canada Holdings Inc. exchangeable shares reduce shares outstanding for purposes ofcomputing earnings per share.

Approximate Dollar Value of Shares Total Number of that May Yet Be Shares Purchased as Purchased Under Part of Publicly Publicly Total Number of Average Price Announced Plans or Announced Plans Period Shares Purchased(1) Paid per Share(2) Programs or Programs(3)

Accenture SCA June 1, 2008—June 30, 2008

Class I common shares — — — — July 1, 2008—July 31, 2008

Class I common shares 13,000,148 $ 40.12 — — August 1, 2008—August 31, 2008

Class I common shares 1,299,982 $ 41.21 — — Total

Class I common shares(4) 14,300,130 $ 40.22 — — Accenture Canada Holdings Inc.

June 1, 2008—June 30, 2008 Exchangeable shares — — — —

July 1, 2008—July 31, 2008 Exchangeable shares 162,817 $ 40.16 — —

August 1, 2008—August 31, 2008 Exchangeable shares 40,784 $ 40.85 — —

Total Exchangeable shares 203,601 $ 40.30 — —

(1) During the fourth quarter of fiscal 2008, we acquired a total of 14,300,130 Accenture SCA Class I common shares and 203,601 Accenture Canada Holdings Inc.

exchangeable shares from current and former senior executives and their permitted transferees. This includes acquisitions by means of redemption or purchase, or

employee share forfeiture, as applicable.

(2) Average price per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by redemption or purchase

and any acquired by means of employee forfeiture.

(3) As of August 31, 2008, our aggregate available authorization for share repurchases and redemptions was $2,503 million, which management has the discretion to

use for either our publicly announced open-market share purchase program or our other share purchase programs. To date, the Board of Directors of Accenture Ltd

has authorized an aggregate of $11.1 billion for repurchases and redemptions of Accenture Ltd Class A common shares, Accenture SCA Class I common shares or

Accenture Canada Holdings Inc. exchangeable shares. This includes $3.0 billion authorized on October 25, 2007.

(4) In addition to the amounts included in this table, during the fourth quarter of fiscal 2008, we also redeemed a total of 7,066,139 Accenture SCA Class I common

shares from current and former senior executives and their permitted transferees by issuing an equivalent number of Accenture Ltd Class A common shares. See

"Management's Discussion and Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources—Other Share Redemptions."

Purchases and redemptions of Accenture SCA Class II and Class III common shares

During the fourth quarter of fiscal 2008, Accenture SCA did not redeem any Accenture SCA Class IIor Class III common shares from Accenture. Transactions involving Accenture SCA Class II and Class IIIcommon shares consist exclusively of inter-company transactions undertaken to facilitate other corporatepurposes. These inter-company transactions do not reduce shares outstanding for purposes of computingearnings per share reflected in the Company's Consolidated Financial Statements under "FinancialStatements and Supplementary Data."

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ITEM 6. SELECTED FINANCIAL DATA

The data as of August 31, 2008 and 2007 and for the years ended August 31, 2008, 2007 and 2006 arederived from the audited Consolidated Financial Statements and related Notes that are included elsewherein this report. The data as of August 31, 2006, 2005 and 2004 and for the years ended August 31, 2005and 2004 are derived from audited Consolidated Financial Statements and related Notes that are notincluded in this report. The selected financial data should be read in conjunction with "Management'sDiscussion and Analysis of Financial Condition and Results of Operations" and our ConsolidatedFinancial Statements and related Notes included elsewhere in this report.

Year Ended August 31, 2008 2007 2006(1)(2) 2005 2004 (in millions)

Income Statement Data: Revenues before reimbursements ("Net revenues") $ 23,387 $ 19,696 $ 16,646 $ 15,547 $ 13,673 Revenues 25,314 21,453 18,228 17,094 15,113 Operating income 3,012 2,493 1,841 2,111 1,759 Income before minority interest 2,197 1,723 1,433 1,509 1,223 Net income 1,692 1,243 973 940 691

(1) Includes the financial impact of the resolution of the NHS matter recorded during fiscal 2006. See "Management's Discussion and Analysis of Financial Condition

and Results of Operations—Results of Operations for the Year Ended August 31, 2007 Compared to Year Ended August 31, 2006."

(2) Includes the impact of the adoption of Statement of Financial Accounting Standards No. 123R, "Share-Based Payment."

Year Ended August 31, 2008 2007 2006 2005 2004

Earnings Per Class A Common Share: Basic $ 2.77 $ 2.06 $ 1.65 $ 1.60 $ 1.25 Diluted 2.65 1.97 1.59 1.56 1.22 Dividends per Common Share 0.42 0.35 0.30 — —

As of August 31, 2008 2007 2006 2005 2004 (in millions)

Balance Sheet Data: Cash and cash equivalents $ 3,603 $ 3,314 $ 3,067 $ 2,484 $ 2,553 Total assets 12,399 10,747 9,497 8,957 8,013 Long-term debt, net of current portion 2 3 27 44 32 Shareholders' equity 2,541 2,063 1,894 1,697 1,472

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ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONAND RESULTS OF OPERATIONS

The following discussion and analysis should be read in conjunction with our Consolidated FinancialStatements and related Notes included elsewhere in this Annual Report on Form 10-K. This discussionand analysis also contains forward-looking statements and should also be read in conjunction with thedisclosures and information contained in "Disclosure Regarding Forward-Looking Statements" and "RiskFactors" in this Annual Report on Form 10-K.

We use the terms "Accenture," "we," "our Company," "our" and "us" in this report to refer toAccenture Ltd and its subsidiaries. All references to years, unless otherwise noted, refer to our fiscal year,which ends on August 31. For example, a reference to "fiscal 2008" means the 12-month period thatended on August 31, 2008. All references to quarters, unless otherwise noted, refer to the quarters of ourfiscal year.

Overview

Our results of operations are affected by economic conditions generally, including macroeconomicconditions. We are monitoring current macroeconomic and credit market conditions and levels of businessconfidence and their potential effect on our clients and on us. A severe and/or prolonged economicdownturn could adversely affect our clients' financial condition and the levels of business activities in theindustries and geographies where we operate. This may reduce demand for our services or depress pricingof those services and have a material adverse effect on our new contract bookings and results ofoperations. Particularly in light of recent economic uncertainty, we continue to monitor our costs closelyin order to respond to changing conditions and to manage any impact to our results of operations.

Our results of operations are also affected by levels of business activity and rates of change in theindustries we serve, as well as by the pace of technological change and the type and level of technologyspending by our clients. The ability to identify and capitalize on these market and technological changesearly in their cycles is a key driver of our performance.

Revenues are driven by the ability of our executives to secure new contracts and to deliver solutionsand services that add value to our clients. Our ability to add value to clients and therefore drive revenuesdepends in part on our ability to deliver market-leading service offerings and to deploy skilled teams ofprofessionals quickly and on a global basis.

Revenues before reimbursements ("Net revenues") for fiscal 2008 were $23.39 billion, compared with$19.70 billion for fiscal 2007, an increase of 19% in U.S. dollars and 11% in local currency. Net revenuesfor the fourth quarter of fiscal 2008 were $6.00 billion, compared with $5.11 billion for the fourth quarterof fiscal 2007, an increase of 17% in U.S. dollars and 10% in local currency.

Consulting net revenues for fiscal 2008 were $14.12 billion, compared with $11.86 billion for fiscal2007, an increase of 19% in U.S. dollars and 11% in local currency. For the fourth quarter of fiscal 2008,consulting net revenues were $3.61 billion, compared with $3.04 billion for the fourth quarter of fiscal2007, an increase of 19% in U.S. dollars and 11% in local currency.

Outsourcing net revenues for fiscal 2008 were $9.27 billion, compared with $7.84 billion for fiscal2007, an increase of 18% in U.S. dollars and 11% in local currency. Outsourcing net revenues for thefourth quarter of fiscal 2008 were $2.39 billion, compared with $2.07 billion for the fourth quarter offiscal 2007, an increase of 15% in U.S. dollars and 9% in local currency. Outsourcing contracts typicallyhave longer terms than consulting contracts and generally have lower gross margins than consultingcontracts, particularly in the first year. Long-term relationships with many of our

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clients continue to contribute to our success in growing our outsourcing business. Long-term, complexoutsourcing contracts, including their consulting components, require ongoing review of their terms andscope of work, in light of our clients' evolving business needs and our performance expectations. Shouldthe size or number of modifications to these arrangements increase, as our business continues to grow andthese contracts evolve, we may experience increased variability in expected cash flows, revenues andprofitability.

As we are a global company, our revenues are denominated in multiple currencies and may besignificantly affected by currency exchange-rate fluctuations. During the majority of fiscal 2007 and fiscal2008, the U.S. dollar weakened against many currencies, resulting in favorable currency translation andgreater reported U.S. dollar revenues, operating expenses and operating income. However, in the fourthquarter of fiscal 2008, the U.S. dollar began to strengthen against many currencies. In the future, if theU.S. dollar continues to strengthen against other currencies, our revenue growth in U.S. dollars may belower than our growth in local currency. In the future, if the U.S. dollar weakens against other currencies,our revenue growth in U.S. dollars may be higher than our growth in local currency.

The primary categories of operating expenses include cost of services, sales and marketing andgeneral and administrative costs. Cost of services is primarily driven by the cost of client-servicepersonnel, which consists mainly of compensation, sub-contractor and other personnel costs, and non-payroll outsourcing costs. Cost of services as a percentage of revenues is driven by the prices we obtainfor our solutions and services, the utilization of our client-service personnel and the level of non-payrollcosts associated with the growth of new outsourcing contracts. Utilization represents the percentage of ourprofessionals' time spent on billable work. Utilization for the fourth quarter of fiscal 2008 wasapproximately 84%, down slightly from the third quarter of fiscal 2008 and in the range we expect.Utilization for the fourth quarter of fiscal 2007 was also approximately 84%. Sales and marketing expenseis driven primarily by compensation costs for business-development activities, the development of newservice offerings and client-targeting, image-development and brand-recognition activities. General andadministrative costs primarily include costs for non-client-facing personnel, information systems andoffice space, which we seek to manage, as a percentage of revenues, at levels consistent with or lowerthan levels in prior-year periods. Operating expenses also include reorganization costs and benefits, whichmay vary substantially from year to year.

Gross margin (Net revenues less Cost of services before reimbursable expenses as a percentage of netrevenues) for the three months and year ended August 31, 2008 were 31.7% and 30.7%, respectively,compared with 31.2% and 30.7%, respectively, for the same periods in fiscal 2007.

Our cost-management strategies include anticipating changes in demand for our services andidentifying cost-management initiatives. A primary element of these strategies is to aggressively plan andmanage our payroll costs to meet the anticipated demand for our services, given that payroll costs are themost significant portion of our operating expenses.

Our headcount increased to more than 186,000 as of August 31, 2008, compared with approximately170,000 as of August 31, 2007. Annualized attrition, excluding involuntary terminations, for the threemonths and year ended August 31, 2008 was 15% and 16%, respectively, compared with 18% for thethree months and year ended August 31, 2007. We monitor our current and projected future demands andrecruit new employees as needed to balance our mix of skills and resources to meet that demand, toreplace departing employees, and to expand our global sourcing approach, which includes our GlobalDelivery Network and other capabilities around the world. From time to time, we adjust compensation incertain skill sets and geographies in order to attract and retain appropriate numbers of qualifiedemployees, and we may need to continue to adjust compensation in the future.

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We also use managed attrition as a means to keep our supply of skills and resources in balance with clientdemand. In addition, compensation increases for fiscal 2008, which for the majority of our personnel wereeffective September 1, 2007, were higher than in prior fiscal years. As in prior fiscal years, we haveadjusted and expect to continue to adjust pricing with the objective of recovering these increases. Ourmargins and ability to grow our business could be adversely affected if we do not continue to manageheadcount and attrition, recover increases in compensation and/or effectively assimilate and utilize largenumbers of new employees.

Sales and marketing and general and administrative costs as a percentage of net revenues were 17.7%for fiscal 2008, compared with 17.9% for fiscal 2007. The decrease as a percentage of net revenues wasprimarily due to strong revenue growth and our management of general and administrative costs at agrowth rate lower than that of our Net revenues.

Operating income was $785 million, or 13.1% as a percentage of net revenues, for the three monthsended August 31, 2008 compared with $642 million, or 12.6%, for the three months ended August 31,2007. Operating income was $3,012 million, or 12.9% as a percentage of net revenues, for the year endedAugust 31, 2008 compared with $2,493, or 12.7%, for the year ended August 31, 2007.

Our Operating income and Earnings per share are also affected by currency exchange-ratefluctuations on revenues and costs, which have been favorable in fiscal 2008 and 2007. Most of our costsare incurred in the same currency as the related revenues. Where practical, we also seek to manage foreigncurrency exposure for costs not incurred in the same currency as the related revenues, by using currencyprotection provisions in our customer contracts and our hedging programs. We estimate that the aggregatepercentage impact of foreign exchange rates on our operating expenses is similar to that disclosed forrevenues. For more information on our hedging programs, see Item 7A, "Quantitative and QualitativeDisclosure About Market Risk."

From time to time we purchase Accenture shares through our open-market purchase program and alsopurchase and redeem Accenture shares held by our current and former senior executives and theirpermitted transferees. During the year ended August 31, 2008, we purchased 60.8 million of our shares for$2,261 million. This included $668 million for purchases of 19.0 million Accenture Ltd Class A commonshares and $1,593 million for redemptions and purchases of 41.8 million Accenture SCA Class I commonshares and Accenture Canada Holdings Inc. exchangeable shares held by our current and former seniorexecutives and their permitted transferees.

Bookings and Backlog

New contract bookings for the three months ended August 31, 2008 were $7.67 billion, withconsulting bookings of $3.63 billion and outsourcing bookings of $4.04 billion. New contract bookingsfor the year ended August 31, 2008 were $26.79 billion, with consulting bookings of $14.77 billion andoutsourcing bookings of $12.02 billion.

We provide information regarding our new contract bookings because we believe doing so providesuseful trend information regarding changes in the volume of our new business over time. However, newbookings can vary significantly quarter to quarter depending on the timing of the signing of a smallnumber of large contracts. Information regarding our new bookings is not comparable to, nor should it besubstituted for, an analysis of our revenues over time. There are no third-party standards or requirementsgoverning the calculation of bookings. New contract bookings involve estimates and judgments regardingnew contracts as well as renewals, extensions and additions to existing contracts. Subsequentcancellations, extensions and other matters may affect the amount of bookings previously

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reported. New contract bookings are recorded using then existing currency exchange rates and are notsubsequently adjusted for currency fluctuations.

The majority of our contracts are terminable by the client on short notice or without notice.Accordingly, we do not believe it is appropriate to characterize bookings attributable to these contracts asbacklog. Normally, if a client terminates a project, the client remains obligated to pay for commitmentswe have made to third parties in connection with the project, services performed and reimbursableexpenses incurred by us through the date of termination.

Critical Accounting Policies and Estimates

The preparation of our Consolidated Financial Statements in conformity with U.S. generally acceptedaccounting principles requires us to make estimates and assumptions that affect the reported amounts ofassets and liabilities and disclosure of contingent assets and liabilities at the date of the ConsolidatedFinancial Statements and the reported amounts of revenues and expenses. We continually evaluate ourestimates, judgments and assumptions based on available information and experience. Because the use ofestimates is inherent in the financial reporting process, actual results could differ from those estimates.Certain of our accounting policies require higher degrees of judgment than others in their application.These include certain aspects of accounting for revenue recognition, income taxes and defined benefitpension plans.

Revenue Recognition

Our contracts have different terms based on the scope, deliverables and complexity of theengagement, the terms of which frequently require Accenture to make judgments and estimates inrecognizing revenues. We have many types of contracts, including time-and-materials contracts, fixed-price contracts and contracts with features of both of these contract types. In addition, some contractsinclude incentives related to costs incurred, benefits produced or adherence to schedule that may increasethe variability in revenues and margins earned on such contracts. We conduct rigorous reviews prior tosigning such contracts to evaluate whether these incentives are reasonably achievable.

We recognize revenues from technology integration consulting contracts using the percentage-of-completion method pursuant to the American Institute of Certified Public Accountants Statement ofPosition 81-1, "Accounting for Performance of Construction Type and Certain Production-TypeContracts" ("SOP 81-1"). Percentage-of-completion accounting involves calculating the percentage ofservices provided during the reporting period compared with the total estimated services to be providedover the duration of the contract. Estimated revenues for applying the percentage-of-completion methodinclude estimated incentives for which achievement of defined goals is deemed probable. This method isfollowed where reasonably dependable estimates of revenues and costs can be made. Estimates of totalcontract revenues and costs are continuously monitored during the term of the contract, and recordedrevenues and costs are subject to revision as the contract progresses. Such revisions may result inincreases or decreases to revenues and income and are reflected in the Consolidated Financial Statementsin the periods in which they are first identified. If our estimates indicate that a contract loss will occur, aloss provision is recorded in the period in which the loss first becomes probable and reasonably estimable.Contract losses are determined to be the amount by which the estimated direct and indirect costs of thecontract exceed the estimated total revenues that will be generated by the contract and are included in Costof services and classified in Other accrued liabilities. Contract loss provisions recorded as of August, 31,2008 and 2007 are immaterial.

Revenues from contracts for non-technology integration consulting services with fees based on timeand materials or cost-plus are recognized as the services are performed and amounts are earned inaccordance with SEC Staff Accounting Bulletin ("SAB") No. 101, "Revenue Recognition in Financial

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Statements" ("SAB 101"), as amended by SAB No. 104, "Revenue Recognition" ("SAB 104"). Weconsider amounts to be earned once evidence of an arrangement has been obtained, services are delivered,fees are fixed or determinable, and collectibility is reasonably assured. In such contracts, our efforts,measured by time incurred, typically represent the contractual milestones or output measure, which is thecontractual earnings pattern. For non-technology integration consulting contracts with fixed fees, werecognize revenues as amounts become billable in accordance with contract terms, provided the billableamounts are not contingent, are consistent with the services delivered, and are earned. Contingent orincentive revenues relating to non-technology integration consulting contracts are recognized when thecontingency is satisfied and we conclude the amounts are earned.

Outsourcing contracts typically span several years and involve complex delivery, often throughmultiple workforces in different countries. In a number of these arrangements, we hire client employeesand become responsible for certain client obligations. Revenues are recognized on outsourcing contractsas amounts become billable in accordance with contract terms, unless the amounts are billed in advance ofperformance of services in which case revenues are recognized when the services are performed andamounts are earned in accordance with SAB 101, as amended by SAB 104. Revenues fromtime-and-materials or cost-plus contracts are recognized as the services are performed. In such contracts,our effort, measured by time incurred, represents the contractual milestones or output measure, which isthe contractual earnings pattern. Revenues from unit-priced contracts are recognized as transactions areprocessed based on objective measures of output. Revenues from fixed-price contracts are recognized on astraight-line basis, unless revenues are earned and obligations are fulfilled in a different pattern.Outsourcing contracts can also include incentive payments for benefits delivered to clients. Revenuesrelating to such incentive payments are recorded when the contingency is satisfied and we conclude theamounts are earned. We continuously review and reassess our estimates of contract profitability.Circumstances that potentially affect profitability over the life of the contract include decreases involumes of transactions or other inputs/outputs on which we are paid, failure to deliver agreed benefits,variances from planned internal/external costs to deliver our services, and other factors affecting revenuesand costs.

Costs related to delivering outsourcing services are expensed as incurred, with the exception ofcertain transition costs related to the set-up of processes, personnel and systems, which are deferred duringthe transition period and expensed evenly over the period outsourcing services are provided. The deferredcosts are specific internal costs or incremental external costs directly related to transition or set-upactivities necessary to enable the outsourced services. Generally, deferred amounts are protected in theevent of early termination of the contract and are monitored regularly for impairment. Impairment lossesare recorded when projected undiscounted operating cash flows of the related contract are not sufficient torecover the carrying amount of contract assets. Amounts billable to the client for transition or set-upactivities are deferred and recognized as revenue evenly over the period outsourcing services are provided.

Revenues for contracts with multiple elements are allocated pursuant to Emerging Issues Task ForceIssue 00-21, "Accounting for Revenue Arrangements with Multiple Deliverables," based on the lesser ofthe element's relative fair value or the amount that is not contingent on future delivery of another element.If the amount of non-contingent revenues allocated to a delivered element is less than the costs to deliversuch services, then such costs are deferred and recognized in future periods when the revenues becomenon-contingent. Fair value is determined based on the prices charged when each element is soldseparately. Revenues are recognized in accordance with our accounting policies for the separate elementswhen the services have value on a stand-alone basis, fair value of the separate elements exists and, inarrangements that include a general right of refund relative to the delivered element, performance of theundelivered element is considered probable and substantially in our control. While determining fair value

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and identifying separate elements require judgment, generally fair value and the separate elements arereadily identifiable as we also sell those elements unaccompanied by other elements.

Revenues recognized in excess of billings are recorded as Unbilled services. Billings in excess ofrevenues recognized are recorded as Deferred revenues until revenue recognition criteria are met. Clientprepayments (even if nonrefundable) are deferred and recognized over future periods as services aredelivered or performed.

Our consulting revenues are affected by the number of work days in the fiscal quarter, which in turn isaffected by the level of vacation days and holidays. Consequently, since we typically have approximately5 to 10 percent more work days in our first and third quarters than in our second and fourth quarters, ourconsulting revenues are typically higher in our first and third quarters than in our second and fourthquarters.

Net revenues include the margin earned on computer hardware and software resale contracts, as wellas revenues from alliance agreements, neither of which is material to us. Reimbursements include billingsfor travel and other out-of-pocket expenses and third-party costs, such as the cost of hardware andsoftware resales. In addition, Reimbursements may include allocations from gross billings to record anamount equivalent to reimbursable costs, where billings do not specifically identify reimbursableexpenses. We report revenues net of any revenue-based taxes assessed by governmental authorities thatare imposed on and concurrent with specific revenue-producing transactions.

Income Taxes

Determining the consolidated provision for income tax expense, income tax liabilities and deferredtax assets and liabilities involves judgment. As a global company, we calculate and provide for incometaxes in each of the tax jurisdictions in which we operate. This involves estimating current tax exposuresin each jurisdiction as well as making judgments regarding the recoverability of deferred tax assets. Taxexposures can involve complex issues and may require an extended period to resolve. Changes in thegeographic mix or estimated level of annual income before taxes can affect the overall effective tax rate.

We apply an estimated annual effective tax rate to our quarterly operating results to determine theprovision for income tax expense. In accordance with FIN 48, a change in judgment that impacts themeasurement of a tax position taken in a prior year is recognized as a discrete item in the interim period inwhich the change occurs. In the event there is a significant unusual or infrequent item recognized in ourquarterly operating results, the tax attributable to that item is recorded in the interim period in which itoccurs.

No taxes have been provided on undistributed foreign earnings that are planned to be indefinitelyreinvested. If future events, including material changes in estimates of cash, working capital and long-term investment requirements, necessitate that these earnings be distributed, an additional provision forwithholding taxes may apply, which could materially affect our future effective tax rate.

As a matter of course, we are regularly audited by various taxing authorities, and sometimes theseaudits result in proposed assessments where the ultimate resolution may result in us owing additionaltaxes. We establish tax liabilities or reduce tax assets for uncertain tax benefits when, despite our beliefthat our tax return positions are appropriate and supportable under local tax law, we believe we may notsucceed in realizing the tax benefit of certain positions if challenged. We evaluate these uncertain taxbenefits each quarter and adjust the related tax liabilities or assets in light of changing facts andcircumstances, such as the progress of a tax audit or the expiration of a statute of limitations. We believethe estimates and assumptions used to support our evaluation of uncertain tax benefits are reasonable.However, final determinations of prior-year tax liabilities, either by settlement with tax

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authorities or expiration of statutes of limitations, could be materially different from estimates reflected inassets and liabilities and historical income tax provisions. The outcome of these final determinations couldhave a material effect on our income tax provision, net income, or cash flows in the period in which thatdetermination is made. We believe our tax positions comply with applicable tax law and that we haveadequately accounted for uncertain tax benefits.

Defined Benefit Pension Plans

In the United States and certain other countries, we maintain and administer defined benefit pensionplans. The annual cost of these plans can be significantly affected by changes in assumptions anddifferences between expected and actual experience.

In September 2006, the Financial Accounting Standards Board ("FASB") issued Statement ofFinancial Accounting Standards ("SFAS") No. 158, "Employers' Accounting for Defined Benefit Pensionand Other Postretirement Plans, an amendment of FASB Statements No. 87, 106, and 132(R)"("SFAS No. 158"). SFAS No. 158 requires companies to prospectively recognize the funded status ofpension and other postretirement benefit plans on the balance sheet. Under SFAS No. 158, gains andlosses, prior service costs and credits and any remaining transition amounts under SFAS No. 87,"Employers' Accounting for Pensions," ("SFAS No. 87") that have not yet been recognized throughpension expense will be recognized in accumulated other comprehensive income, net of tax, until they areamortized as a component of net periodic pension/postretirement benefits expense. Additionally,SFAS No. 158 requires companies to measure plan assets and obligations at their year-end balance sheetdate. We adopted the recognition and disclosure provisions as of August 31, 2007 and will adopt the year-end measurement date provision as of August 31, 2009.

The adoption of SFAS No. 158 affected the August 31, 2007 Consolidated Balance Sheet as follows:increase in assets of $2 million, decrease in liabilities of $24 million, and increase in shareholders' equityof $26 million. For additional information, refer to Note 11 (Retirement and Profit Sharing Plans) to ourConsolidated Financial Statements under "Financial Statements and Supplementary Data."

We utilize actuarial methods required by SFAS No. 87 to account for our defined benefit pensionplans. The actuarial methods require numerous assumptions to calculate the net periodic pension benefitexpense and the related projected benefit obligation for our defined benefit pension plans. Two of themost significant assumptions are the discount rates and expected long-term rate of return on plan assets. Inmaking these assumptions, we are required to consider current market conditions, including changes ininterest rates. Changes in the related net periodic pension costs may occur in the future due to changes inthese and other assumptions. Our assumptions reflect our historical experience and management's bestjudgment regarding future expectations. The assumptions, assets and liabilities used to measure our annualpension expense are determined as of June 30 or August 31 for our U.S. and non-U.S. benefit plans.

Key weighted-average assumptions used to determine annual pension expense are as follows:

Pension Benefits 2009 2008 2007 Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Discount rate 6.75% 5.45% 6.25% 5.08% 6.50% 4.68%Expected return on plan assets 7.50% 5.86% 7.50% 5.97% 7.50% 5.67%Rate of increase in future compensation 4.59% 3.59% 4.50% 3.84% 4.50% 3.45%

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Discount Rate

The discount rate is required to be used in each pension plan actuarial valuation. Our methodology forselecting the discount rate for our U.S. Plans is to match the plans' cash flows to that of a yield curve thatprovides the equivalent yields on zero-coupon corporate bonds for each maturity. Our discount rateassumption for our non-U.S. Plans primarily reflects the market rate for high-quality, fixed-income debtinstruments. The discount rate assumptions are based on the expected duration of the benefit payments foreach of our pension plans as of the annual measurement date and is subject to change each year. Ourestimated U.S. pension expense for fiscal 2009 reflects a 50 basis point increase in our discount rate,while our non-U.S. estimated pension expense for fiscal 2009 reflects a 33 basis point increase in ourdiscount rate. These changes in discount rate will decrease estimated pension expense in fiscal 2009 byapproximately $15.0 million.

A 25 basis point increase in the discount rate would decrease our annual pension expense by$5.1 million. A 25 basis point decrease in the discount rate would increase our annual pension expense by$6.6 million.

Expected Return on Plan Assets

The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on pension plan assets and is based on historical returns and the future expectations forreturns for each asset class, as well as the target asset allocation of the asset portfolio. A 7.50% expectedreturn on plan assets assumption was used for both fiscal 2009 and 2008 for our U.S. plans, while theexpected return on plan assets assumptions for our non-U.S. plans were 5.86% and 5.97% in fiscal 2009and 2008, respectively.

A 25 basis point change in our return on plan assets would change our annual pension expense by$3.6 million.

U.S. generally accepted accounting principles include mechanisms that serve to limit the volatility inour earnings which otherwise would result from recording changes in the value of plan assets and benefitobligations in our Consolidated Financial Statements in the periods in which those changes occur. Forexample, while the expected long-term rate of return on plan assets should, over time, approximate theactual long-term returns, differences between the expected and actual returns could occur in any givenyear. These differences contribute to the deferred actuarial gains or losses, which are then amortized overtime. Negative market returns occurred for fiscal 2008, as compared to fiscal 2007, causing actual pensionplan asset returns to be lower than our expected returns.

Revenues by Segment/Operating Group

Our five reportable operating segments are our operating groups, which are Communications & HighTech, Financial Services, Products, Public Service (known as "Government" prior to September 1,2007) and Resources. Operating groups are managed on the basis of net revenues because ourmanagement believes net revenues are a better indicator of operating group performance than revenues. Inaddition to reporting net revenues by operating group, we also report net revenues by two types of work:consulting and outsourcing, which represent the services sold by our operating groups. Consulting netrevenues, which include management and technology consulting and systems integration services, reflecta finite, distinct project or set of projects with a defined outcome and typically a defined set of specificdeliverables. Outsourcing net revenues typically reflect ongoing, repeatable services or capabilitiesprovided to transition, run and/or manage operations of client systems or business functions.

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From time to time, our operating groups work together to sell and implement certain contracts. Theresulting revenues and costs from these contracts may be apportioned among the participating operatinggroups. Generally, operating expenses for each operating group have similar characteristics and aresubject to the same factors, pressures and challenges. However, the economic environment and its effectson the industries served by our operating groups affect revenues and operating expenses within ouroperating groups to differing degrees. The mix between consulting and outsourcing is not uniform amongour operating groups. Local currency fluctuations also tend to affect our operating groups differently,depending on the geographic concentrations and locations of their businesses.

While we provide discussion about our results of operations below, we cannot measure how much ofour revenue growth in a particular period is attributable to changes in price or volume. Management doesnot track standard measures of unit or rate volume. Instead, our measures of volume and price areextremely complex, as each of our services contracts is unique, reflecting a customized mix of specificservices that does not fit into standard comparability measurements. Pricing for our services is a functionof the nature of each service to be provided, the skills required and outcome sought, as well as estimatedcost, risk, contract terms and other factors.

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Results of Operations for the Year Ended August 31, 2008 Compared to Year Ended August 31,2007

Net revenues (by operating group, geography and type of work) and reimbursements were as follows:

Percent of Total Percent Net Revenues Year Ended Percent Increase for the Year Ended August 31, Increase Local August 31, 2008 2007 U.S.$ Currency 2008 2007 (in millions)

OPERATING GROUPS Communications & High Tech $ 5,450 $ 4,600 18% 10% 23% 23%Financial Services 5,005 4,357 15 6 22 22 Products 6,069 4,913 24 17 26 25 Public Service 2,871 2,561 12 7 12 13 Resources 3,963 3,243 22 14 17 17 Other 29 22 n/m n/m — —

TOTAL Net Revenues 23,387 19,696 19% 11% 100% 100%

Reimbursements 1,927 1,757 10

TOTAL REVENUES $ 25,314 $ 21,453 18%

GEOGRAPHY Americas $ 9,726 $ 8,483 15% 12% 42% 43%EMEA 11,546 9,534 21 10 49 48 Asia Pacific 2,115 1,679 26 15 9 9

TOTAL Net Revenues $ 23,387 $ 19,696 19% 11% 100% 100%

TYPE OF WORK Consulting $ 14,117 $ 11,856 19% 11% 60% 60%Outsourcing 9,270 7,840 18 11 40 40

TOTAL Net Revenues $ 23,387 $ 19,696 19% 11% 100% 100%

n/m = not meaningful

We conduct business in the following countries that individually comprised more than 10% ofconsolidated net revenues within the three years ended August 31, 2008:

August 31, 2008 2007 2006

United States 34% 36% 39%United Kingdom 12 14 13

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Results of Operations for the Year Ended August 31, 2008 Compared to Year Ended August 31,2007

Revenues

The following revenues by operating group commentary discusses local currency revenues changesfor the year ended August 31, 2008 compared to August 31, 2007:

• Communications & High Tech's net revenues increased 10% in local currency, driven by solidconsulting and outsourcing growth. The consulting increase was driven by growth in the EMEAregion across all industry groups. The outsourcing increase was led by growth in ourCommunications industry group across all geographic regions and in our Electronics & High Techindustry group in the Asia Pacific region.

• Financial Services net revenues increased 6% in local currency, primarily due to outsourcinggrowth in our Banking industry group across all geographic regions and in our Insurance andCapital Markets industry groups in the Americas region. Consulting growth in our Banking andInsurance industry groups in the Americas region and in our Banking industry group in the AsiaPacific region was offset by a consulting revenue decline in the EMEA region, principally in ourBanking and Capital Markets industry groups. During the first nine months of fiscal 2008, werecorded modest growth in our Financial Services consulting business. However, during the fourthquarter of fiscal 2008, we experienced a slight year over year decline in our consulting business.

• Products net revenues increased 17% in local currency, driven by strong consulting andoutsourcing growth across all geographic regions. The consulting growth was led by our Retail andHealth & Life Sciences industry groups in the Americas region and by our Consumer Goods &Services, Retail and Industrial Equipment industry groups in the EMEA region. The outsourcinggrowth was led by our Health & Life Sciences and Consumer Goods & Services industry groups inthe Americas region and by our Consumer Goods & Services, Automotive and IndustrialEquipment industry groups in the EMEA region.

• Public Services net revenues increased 7% in local currency, primarily due to consulting growthacross all geographic regions, led by strong growth in the EMEA and Americas regions, partiallyoffset by an outsourcing decline in the Americas region.

• Resources net revenues increased 14% in local currency, primarily driven by strong consultinggrowth across all geographic regions, led by our Utilities and Natural Resources industry groups,and by solid outsourcing growth, led by our Utilities and Energy industry groups in the Americasregion.

In the Americas region, we achieved net revenues of $9,726 million for fiscal 2008, compared with$8,483 million for fiscal 2007, an increase of 15% in U.S. dollars and 12% in local currency. Growth wasprincipally driven by our business in the United States, Brazil and Canada.

In the EMEA region, we achieved net revenues of $11,546 million for fiscal 2008, compared with$9,534 million for fiscal 2007, an increase of 21% in U.S. dollars and 10% in local currency. Growth wasled by our business in Italy, Spain and France.

In the Asia Pacific region, we achieved net revenues of $2,115 million in fiscal 2008, compared with$1,679 million for fiscal 2007, an increase of 26% in U.S. dollars and 15% in local currency. Growth wasprincipally driven by our business in Japan, China and Singapore.

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Operating Expenses

Operating expenses were $22,302 million in fiscal 2008, an increase of $3,342 million, or 18%, overfiscal 2007, and decreased as a percentage of revenues to 88.1% from 88.4% during this period. Operatingexpenses before reimbursable expenses were $20,375 million in fiscal 2008, an increase of$3,172 million, or 18%, over fiscal 2007, and decreased as a percentage of net revenues to 87.1% from87.3% during this period.

Cost of Services

Cost of services was $18,128 million in fiscal 2008, an increase of $2,717 million, or 18%, over fiscal2007, and decreased as a percentage of revenues to 71.6% from 71.8% during this period. Cost of servicesbefore reimbursable expenses was $16,201 million in fiscal 2008, an increase of $2,547 million, or 19%,over fiscal 2007, and remained flat as a percentage of net revenues at 69.3%. Gross margin (net revenuesless cost of services before reimbursable expenses as a percentage of net revenues) remained flat at 30.7%during this period.

Sales and Marketing

Sales and marketing expense was $2,271 million in fiscal 2008, an increase of $367 million, or 19%,over fiscal 2007, and remained flat as a percentage of net revenues at 9.7% during this period.

General and Administrative Costs

General and administrative costs were $1,880 million in fiscal 2008, an increase of $262 million, or16%, over fiscal 2007, and decreased as a percentage of net revenues to 8.0% from 8.2% during thisperiod. The decrease as a percentage of net revenues was primarily due to strong revenue growth and ourmanagement of these costs at a growth rate lower than that of our net revenues.

Reorganization Costs (Benefits)

We recorded net reorganization costs of $23 million and $26 million for the year ended August 31,2008 and 2007, respectively, related to interest expense associated with carrying the reorganizationliabilities. In fiscal 2001, we accrued reorganization liabilities in connection with our transition to acorporate structure. As of August 31, 2008, the remaining liability for reorganization costs was$309 million, of which $299 million was classified as Other accrued liabilities because expirations ofstatutes of limitations or other final determinations could occur within 12 months. We anticipate thatreorganization liabilities will be substantially diminished by the end of fiscal 2009 because we expect finaldeterminations will have occurred. However, resolution of current tax audits, initiation of additional auditsor litigation may delay final settlements. Final settlement will result in a payment on a final settlementand/or recording a reorganization cost or benefit in our Consolidated Income Statement. For additionalinformation, refer to Note 3 (Reorganization Costs (Benefits)) to our Consolidated Financial Statementsunder "Financial Statements and Supplementary Data."

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Operating Income

Operating income was $3,012 million in fiscal 2008, an increase of $519 million, or 21%, from fiscal2007. Operating income as a percentage of net revenues was 12.9% and 12.7% in fiscal 2008 and 2007,respectively. Operating income for each of the operating groups was as follows:

Year Ended August 31, 2008 2007 Operating Percent of OG Operating Percent of OG Increase Income Net Revenues Income Net Revenues (Decrease) (in millions)

Communications & High Tech $ 657 12% $ 582 13% $ 75 Financial Services 661 13 491 11 170 Products 864 14 669 14 195 Public Service 260 9 272 11 (12)Resources 570 14 479 15 91

Total $ 3,012 12.9% $ 2,493 12.7% $ 519

Operating income commentary for each of the operating groups is as follows:

• Communications & High Tech operating income increased principally due to revenue growth,partially offset by delivery inefficiencies on a small number of consulting contracts.

• Financial Services operating income increased primarily due to outsourcing revenue growth andimproved outsourcing contract margins, partially offset by a decline in contract margins due to alower proportion of high-margin consulting contracts. In addition, operating income for the twelvemonths ended August 31, 2007 reflects the impact of delivery inefficiencies on several contracts.

• Products operating income increased due to revenue growth, partially offset by lower outsourcingcontract profitability.

• Public Service operating income decreased slightly in fiscal 2008. Consulting revenue growth andimproved outsourcing contract margins were more than offset by profitability challenges,including delivery inefficiencies on a few contracts, revenue adjustments on certain contracts andhigher selling costs associated with business-development opportunities which fueled strong fourthquarter fiscal 2008 bookings. The fiscal 2007 operating income also reflects asset impairmentsassociated with an outsourcing contract recorded during the first quarter of fiscal 2007.

• Resources operating income increased primarily due to strong revenue growth.

Gain on Investments, net

Gain on investments, net was $6 million in fiscal 2008, a decrease of $12 million from fiscal 2007.The fiscal 2007 gain was primarily from a gain on the sale of a remaining investment from our portfolio ofinvestments that was written down in fiscal 2002.

Interest Income

Interest income was $115 million in fiscal 2008, a decrease of $40 million, or 26%, from fiscal 2007.The decrease was primarily due to lower interest rates.

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Other Expense, net

Other expense, net was $2 million in fiscal 2008, a decrease of $20 million from fiscal 2007. Thedecrease resulted primarily from a decrease in net foreign currency exchange losses.

Provision for Income Taxes

The effective tax rates for fiscal 2008 and 2007 were 29.3% and 34.2%, respectively. The effectivetax rate decreased in 2008 primarily as a result of benefits related to: final determinations of prior year taxliabilities, which reduced the rate by 3.9%; non-US research and development tax credits, which reducedthe rate by 1.3%; and changes in the geographic distribution of income. These benefits were offset byexpenses related to tax rate changes enacted during the year ended August 31, 2008, which reduced thevalue of our deferred tax assets. Fiscal 2007 included a reduction in the effective tax rate of 0.8%,recorded as a result of a nonrecurring benefit related to a reduction in the valuation allowance on ourdeferred tax assets.

Minority Interest

Minority interest eliminates the income earned or expense incurred attributable to the equity interestthat some of our current and former senior executives and their permitted transferees have in ourAccenture SCA and Accenture Canada Holdings Inc. subsidiaries. See "Business—OrganizationalStructure." The resulting Net income of Accenture Ltd represents the income attributable to theshareholders of Accenture Ltd. Since January 2002, minority interest has also included immaterialamounts primarily attributable to minority shareholders in our Avanade Inc. subsidiary.

Minority interest was $505 million in fiscal 2008, an increase of $26 million, or 5%, over fiscal 2007.The increase was primarily due to an increase in Income before minority interest of $474 million, partiallyoffset by a reduction in the Accenture SCA Class I common shares and Accenture Canada Holdings Inc.exchangeable shares average minority ownership interests to 22% for the year ended August 31, 2008from 27% for the year ended August 31, 2007.

Earnings Per Share

Diluted earnings per share were $2.65 in fiscal 2008, compared with $1.97 in fiscal 2007. The $0.68increase in our earnings per share was primarily the result of the following: $0.25 from strong growth inrevenues and operating income in local currency; $0.19 from a lower effective tax rate and $0.12 fromlower weighted average shares outstanding, partially offset by $0.02 from lower non-operating income. Inaddition, favorable foreign currency exchange rates accounted for $0.14 of the increase. For informationregarding our earnings per share calculation, see Note 2 (Earnings Per Share) to our ConsolidatedFinancial Statements under "Financial Statements and Supplementary Data."

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Results of Operations for the Year Ended August 31, 2007 Compared to Year Ended August 31,2006

Net revenues (by operating group, geography and type of work) and reimbursements were as follows:

Percent of Total Percent Net Revenues Year Ended Percent Increase for the Year Ended August 31, Increase Local August 31, 2007 2006 U.S.$ Currency 2007 2006 (in millions)

OPERATING GROUPS Communications & High Tech $ 4,600 $ 4,177 10% 5% 23% 25%Financial Services 4,357 3,558 22 16 22 22 Products(1) 4,913 4,011 23 18 25 24 Public Service(1)(2) 2,561 2,221 15 12 13 13 Resources 3,243 2,666 22 17 17 16 Other 22 13 n/m n/m — —

TOTAL Net Revenues 19,696 16,646 18% 13% 100% 100%

Reimbursements 1,757 1,582 11

TOTAL REVENUES $ 21,453 $ 18,228 18%

GEOGRAPHY Americas $ 8,483 $ 7,741 10% 9% 43% 46%EMEA 9,534 7,644 25 16 48 46 Asia Pacific 1,679 1,261 33 28 9 8

TOTAL Net Revenues $ 19,696 $ 16,646 18% 13% 100% 100%

TYPE OF WORK Consulting $ 11,856 $ 9,892 20% 15% 60% 59%Outsourcing 7,840 6,754 16 12 40 41

TOTAL Net Revenues $ 19,696 $ 16,646 18% 13% 100% 100%

n/m = not meaningful

(1) During the second quarter of fiscal 2006, in connection with certain large, long-term contracts (the "NHS Contracts"), we recorded a $450 million aggregate loss

provision that was reflected in Cost of services. We later entered into an agreement to transfer to a third party the majority of our rights and obligations under the

NHS Contracts. This agreement resulted in a $339 million reduction in net revenues in the fourth quarter of fiscal 2006, which was offset by a $339 million

decrease in Cost of services, including a reversal of the remainder of the loss provision recorded earlier in fiscal 2006. These adjustments were reflected in the

operating results of our Products and Public Service operating groups.

(2) Known as "Government" prior to September 1, 2007.

Revenues

Our Communications & High Tech operating group achieved net revenues of $4,600 million for theyear ended August 31, 2007, compared with $4,177 million for the year ended August 31, 2006, anincrease of 10% in U.S. dollars and 5% in local currency. The increase was driven by outsourcing growthacross all industry groups and all geographic regions and consulting growth in the Asia Pacific

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and EMEA regions. This was partially offset by a consulting decline in our Communications industrygroup in the Americas region.

Our Financial Services operating group achieved net revenues of $4,357 million for the year endedAugust 31, 2007, compared with $3,558 million for the year ended August 31, 2006, an increase of 22%in U.S. dollars and 16% in local currency, with both consulting and outsourcing contributing to thegrowth. The increase was primarily driven by growth in the EMEA region across all industry groups,particularly Banking; and in the Americas region, particularly in our Capital Markets and Insuranceindustry groups.

Our Products operating group achieved net revenues of $4,913 million for the year ended August 31,2007, compared with $4,011 million for the year ended August 31, 2006, an increase of 23% inU.S. dollars and 18% in local currency, with both consulting and outsourcing contributing to the growth.The increase was driven by strong growth in our Consumer Goods & Services and Health & Life Sciencesindustry groups in the EMEA region and in our Retail and Health & Life Sciences industry groups in theAmericas region. These increases more than offset an expected revenue decline in our Retail industrygroup in the EMEA region during the year ended August 31, 2007 related to a contract termination in thethird quarter of fiscal 2006. Revenue growth was also affected by a fiscal 2006 $169 million reduction inconsulting revenues in our Health & Life Sciences industry group in the EMEA region associated with theresolution of the NHS matter recorded during the fourth quarter of fiscal 2006. See footnote (1) to the"Net revenues (by operating group, geography and type of work) and reimbursements" table above.

Our Public Service operating group achieved net revenues of $2,561 million for the year endedAugust 31, 2007, compared with $2,221 million for the year ended August 31, 2006, an increase of 15%in U.S. dollars and 12% in local currency. The increase was driven by consulting growth in the EMEAand Americas regions. Revenue growth was also affected by a fiscal 2006 $169 million reduction inconsulting revenues associated with the resolution of the NHS matter recorded during the fourth quarter offiscal 2006. See footnote (1) to the "Net revenues (by operating group, geography and type of work) andreimbursements" table above.

Our Resources operating group achieved net revenues of $3,243 million for the year ended August 31,2007, compared with $2,666 million for the year ended August 31, 2006, an increase of 22% inU.S. dollars and 17% in local currency, primarily driven by strong consulting growth across allgeographic regions and strong outsourcing growth in the EMEA region. We experienced strong growthacross all four industry groups: Energy, Utilities, Chemicals and Natural Resources.

In the Americas region, we achieved net revenues of $8,483 million in fiscal 2007, compared with$7,741 million for fiscal 2006, an increase of 10% in U.S. dollars and 9% in local currency. Growth wasprincipally driven by our business in the United States, Brazil and Canada.

In the EMEA region, we achieved net revenues of $9,534 million for fiscal 2007, compared with$7,644 million for fiscal 2006, an increase of 25% in U.S. dollars and 16% in local currency. Growth wasprincipally driven by our business in the United Kingdom, Spain, Italy, the Netherlands, Germany andFrance.

In the Asia Pacific region, we achieved net revenues of $1,679 million in fiscal 2007, compared with$1,261 million for fiscal 2006, an increase of 33% in U.S. dollars and 28% in local currency. Growth wasprincipally driven by our business in Australia, Japan and Singapore.

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Operating Expenses

Operating expenses were $18,960 million in fiscal 2007, an increase of $2,573 million, or 16%, overfiscal 2006, and decreased as a percentage of revenues to 88.4% from 89.9% during this period. Operatingexpenses before reimbursable expenses were $17,203 million in fiscal 2007, an increase of$2,398 million, or 16%, over fiscal 2006, and decreased as a percentage of net revenues to 87.3% from88.9% during this period. Excluding the effects of reorganization benefits recorded in fiscal 2006,operating expenses as a percentage of net revenues for the year ended August 31, 2007 decreased2.0 percentage points compared with the year ended August 31, 2006.

Cost of Services

Cost of services was $15,411 million in fiscal 2007, an increase of $2,177 million, or 16%, over fiscal2006, and decreased as a percentage of revenues to 71.8% from 72.6% during this period. Cost of servicesbefore reimbursable expenses were $13,654 million in fiscal 2007, an increase of $2,002 million, or 17%,over fiscal 2006, and decreased as a percentage of net revenues to 69.3% from 70.0% during this period.Gross margin (net revenues less cost of services before reimbursable expenses as a percentage of netrevenues) increased to 30.7% from 30.0% over this period. The decrease in Cost of services as apercentage of net revenues was principally due to the net impact during fiscal 2006 of the NHS TransferAgreement and the second-quarter fiscal 2006 NHS adjustments, partially offset by higher annual bonusaccruals during fiscal 2007. See footnote (1) to the "Net revenues (by operating group, geography andtype of work) and reimbursements" table above.

Sales and Marketing

Sales and marketing expense was $1,904 million in fiscal 2007, an increase of $196 million, or 12%,over fiscal 2006, and decreased as a percentage of net revenues to 9.7% from 10.2% during this period.This decrease as a percentage of net revenues was primarily due to lower business and marketdevelopment costs as a result of higher utilization of our client service personnel on contracts.

General and Administrative Costs

General and administrative costs were $1,618 million in fiscal 2007, an increase of $125 million, or8%, over fiscal 2006, and decreased as a percentage of net revenues to 8.2% from 9.0% during this period.This decrease as a percentage of net revenues was primarily due to lower costs resulting from ourcontinued efforts to leverage cost efficient locations.

Reorganization Costs (Benefits)

We recorded net reorganization costs of $26 million for the year ended August 31, 2007 related tointerest expense associated with our reorganization liabilities. During fiscal 2006, we recorded netreorganization benefits of $48 million, which included a $72 million reduction in reorganization liabilitiesoffset by $24 million of interest expense associated with carrying these liabilities. In fiscal 2006, thereduction in liabilities was primarily due to final determinations of certain reorganization liabilitiesestablished in connection with our transition to a corporate structure in 2001. For additional information,refer to Note 3 (Reorganization Costs (Benefits)) to our Consolidated Financial Statements under"Financial Statements and Supplementary Data."

Operating Income

Operating income was $2,493 million in fiscal 2007, an increase of $652 million, or 35%, from fiscal2006. Operating income as a percentage of net revenues was 12.7% and 11.1% in fiscal 2007

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and 2006, respectively. Excluding the effects of reorganization benefits during fiscal 2006, Operatingincome as a percentage of net revenues for the year ended August 31, 2007 increased by 2.1 percentagepoints, compared with the year ended August 31, 2006. Operating income for each of the operating groupswas as follows:

Operating income for each of the operating groups was as follows:

Year Ended August 31, Effect of Net Increase Reorganization Increase 2007 2006 (Decrease) Benefits(1) (Decrease) (in millions)

Communications & High Tech $ 582 $ 631 $ (49) $ 17 $ (32)Financial Services 491 388 103 15 118 Products 669 400 269 18 287 Public Service 272 83 189 11 200 Resources 479 339 140 11 151

Total $ 2,493 $ 1,841 $ 652 $ 72 $ 724

(1) Represents the effect of reorganization benefits recorded during the year ended August 31, 2006.

The following Operating income commentary by operating group excludes the effect ofreorganization benefits recorded in fiscal 2006:

• Communications & High Tech operating income decreased due to higher compensation costs anda decline in contract margins due to a lower proportion of high-margin consulting contracts.

• Financial Services operating income increased due to revenue growth, higher utilization and lowersales and marketing costs as a percentage of net revenues, partially offset by higher compensationcosts and delivery inefficiencies on certain contracts.

• Products operating income increased due to strong revenue growth and lower sales and marketingcosts as a percentage of revenue before reimbursements, partially offset by higher compensationcosts. Operating income also increased due to the impact of a $225 million loss provisionassociated with the NHS Contracts recorded during the second quarter of fiscal 2006, partiallyoffset by revenue recognized in connection with a contract termination in our Retail industry groupin the EMEA region recorded during the third quarter of fiscal 2006. See footnote (1) to the "Netrevenues (by operating group, geography and type of work) and reimbursements" table above.

• Public Service operating income increased due to the impact of a $225 million loss provisionassociated with the NHS Contracts recorded during the second quarter of fiscal 2006. The fiscal2007 operating income also reflects consulting revenue growth and improved consulting contractmargins, offset by higher compensation costs and asset impairments associated with anoutsourcing contract recorded during the first quarter of fiscal 2007. See footnote (1) to the "Netrevenues (by operating group, geography and type of work) and reimbursements" table above.

• Resources operating income increased due to strong revenue growth and improved contractmargins, partially offset by higher compensation costs.

Higher compensation costs for the year ended August 31, 2007 resulted from higher annual bonusaccruals and market compensation adjustments in certain skill sets and geographies.

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Gain on Investments, net

Gain on investments, net was $19 million in fiscal 2007, an increase of $17 million over fiscal 2006.The increase resulted primarily from a gain on the sale of a remaining investment from our portfolio ofinvestments that was written down in fiscal 2002.

Interest Income

Interest income was $155 million in fiscal 2007, an increase of $25 million, or 19%, over fiscal 2006.The increase resulted primarily from an increase in interest rates and higher average cash balances.

Other Expense

Other expense was $22 million in fiscal 2007, a decrease of $6 million from fiscal 2006. The decreaseresulted primarily from a decrease in net foreign currency exchange losses.

Provision for Income Taxes

The effective tax rates for fiscal 2007 and 2006 were 34.2% and 25.5%, respectively. The effectivetax rate increased in 2007 primarily as a result of benefits recorded in fiscal 2006 related to finaldeterminations of prior-year tax liabilities. Final determinations of prior year tax liabilities, including finalagreements with tax authorities and expirations of statutes of limitations, reduced the annual effective taxrate in 2007 and 2006 by 1.8 and 10.8 percentage points, respectively.

Minority Interest

Minority interest was $480 million in fiscal 2007, an increase of $20 million, or 4%, from fiscal 2006.The increase was primarily due to an increase in income before minority interest of $290 million, partiallyoffset by a reduction in the Accenture SCA Class I common shares and Accenture Canada Holdings Inc.exchangeable shares average ownership interests to 27% for the year ended August 31, 2007 from 32%for the year ended August 31, 2006.

Earnings Per Share

Diluted earnings per share were $1.97 in fiscal 2007, compared with $1.59 in fiscal 2006. Ourearnings per share for the year ended August 31, 2006 were reduced by $0.26 due to the net impact of thesecond-quarter fiscal 2006 NHS adjustments. See footnote (1) to the "Net revenues (by operating group,geography and type of work) and reimbursements" table above. This reduction of earnings per share waspartially offset by increases of $0.08 resulting from the impact of reorganization benefits and $0.16resulting from the impact of tax benefits recorded in June 2006. For information regarding our earningsper share calculation, see Note 2 (Earnings Per Share) to our Consolidated Financial Statements under"Financial Statements and Supplementary Data."

Liquidity and Capital Resources

Our primary sources of liquidity are cash flows from operations, debt capacity available under variouscredit facilities and available cash reserves. We may also be able to raise additional funds through publicor private debt or equity financings in order to:

• take advantage of opportunities, including more rapid expansion;

• acquire complementary businesses or technologies;

• develop new services and solutions;

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• respond to competitive pressures; or

• facilitate purchases, redemptions and exchanges of Accenture shares.

As of August 31, 2008, cash and cash equivalents of $3,603 million combined with $23 million ofliquid fixed-income securities that are classified as investments in our Consolidated Balance Sheet totaled$3,626 million, compared with $3,614 million as of August 31, 2007, an increase of $12 million.

Cash flows from operating, investing and financing activities, as reflected in our Consolidated CashFlows Statements, are summarized in the following table:

Year Ended August 31, 2008 to 2007 2008 2007(1) 2006 Change (in millions)

Net cash provided by (used in): Operating activities $ 2,803 $ 2,631 $ 2,668 $ 172 Investing activities (324) (350) (243) 26 Financing activities (2,162) (2,128) (1,944) (34)

Effect of exchange rate changes on cash and cash equivalents (29) 95 102 (124)

Net increase in cash and cash equivalents(1) $ 288 $ 247 $ 583 $ 40

(1) May not total due to rounding.

Operating activities: The $172 million increase in cash provided by operating activities wasprimarily due to higher net income, partially offset by an increase in net client balances (receivables fromclients, current and non-current unbilled services and deferred revenues) and other changes in operatingassets and liabilities.

Investing activities: The $26 million decrease in cash used was primarily due to a decrease in netpurchases of available-for-sale securities and lower spending on property and equipment, driven byeffective space management within the Global Delivery Network, partially offset by increased spendingon business acquisitions. For additional information regarding our business acquisitions, see Note 6(Business Combinations and Goodwill) to our Consolidated Financial Statements under "FinancialStatements and Supplementary Data."

Financing activities: The $34 million increase in cash used was primarily due to an increase in cashdividends paid. For additional information, see Note 14 (Material Transactions Affecting Shareholders'Equity) to our Consolidated Financial Statements under "Financial Statements and Supplementary Data."

We believe that our available cash balances and the cash flows expected to be generated fromoperations will be sufficient to satisfy our current and planned working capital and investment needs forthe next twelve months. We also believe that our longer-term working capital and other general corporatefunding requirements will be satisfied through cash flows from operations and, to the extent necessary,from our borrowing facilities and future financial market activities.

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Borrowing Facilities

As of August 31, 2008, we had the following borrowing facilities, including the issuance of letters ofcredit, to support general working capital purposes:

Borrowings Facility Under Amount Facilities (in millions)

Syndicated loan facility(1) $1,200 $ — Separate bilateral, uncommitted, unsecured multicurrency revolving credit facilities(2) 350 5 Local guaranteed and non-guaranteed lines of credit(3) 152 —

Total $1,702 $ 5

(1) This facility, which matures on July 31, 2012, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of

letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate plus a spread. This facility requires us to:

(1) limit liens placed on our assets to (a) liens incurred in the ordinary course of business (subject to certain qualifications) and (b) other liens securing obligations

not to exceed 30% of our consolidated assets; and (2) maintain a debt-to-cash-flow ratio not exceeding 1.75 to 1.00. We continue to be in compliance with these

terms. As of August 31, 2008 and 2007, we had no borrowings under the facility. The facility is subject to annual commitment fees.

(2) We maintain two separate bilateral, uncommitted, unsecured multicurrency revolving credit facilities. These facilities provide local-currency financing for the

majority of our operations. Interest rate terms on the bilateral revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2008

and 2007, we had $5 million and $1 million, respectively, of borrowings under these facilities.

(3) We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2008 and 2007,

we had no borrowings under these various facilities.

Under the borrowing facilities described above, we had an aggregate of $169 million and$164 million of letters of credit outstanding as of August 31, 2008 and 2007, respectively. In addition, wehad no other short-term borrowings as of August 31, 2008 and 2007, respectively.

We also had total outstanding debt of $3 million and $25 million as of August 31, 2008 and 2007,respectively. The outstanding debt as of August 31, 2007 was primarily incurred in conjunction with thepurchase of Accenture HR Services.

Share Purchases and Redemptions

The Board of Directors of Accenture Ltd has authorized funding for our publicly announced open-market share purchase program for acquiring Accenture Ltd Class A common shares and for purchasesand redemptions of Accenture Ltd Class A common shares, Accenture SCA Class I common shares andAccenture Canada Holdings Inc. exchangeable shares held by our current and former senior executivesand their permitted transferees.

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A summary of our share purchase activity for cash during the year ended August 31, 2008 is asfollows:

Accenture SCA Class I Accenture Ltd Class A Common Shares and Accenture Canada Common Shares Holdings Inc. Exchangeable Shares Total Shares Amount Shares Amount Shares Amount (in millions, except share amounts)

Open-market share purchases(1) 10,250,028 $ 358 — $ — 10,250,028 $ 358 Other share purchase programs 5,898,398 196(2) 41,757,115(3) 1,593 47,655,513 1,789 Other purchases(4) 2,874,791 114 — — 2,874,791 114

Total 19,023,217 $ 668 41,757,115 $ 1,593 60,780,332 $2,261

(1) We conduct a publicly announced, open-market share purchase program for Accenture Ltd Class A common shares. These shares are held as treasury shares by one

or more subsidiaries of Accenture Ltd and may be utilized to provide for select employee benefits, such as equity awards to our employees.

(2) On February 1, 2008, Accenture Equity Finance B.V., an indirect subsidiary of Accenture SCA, purchased 5,898,398 Accenture Ltd Class A common shares at a

per share price of $33.29, resulting in a cash outlay of approximately $196 million. Shares from this transaction were purchased from certain former senior

executives residing outside the United States.

(3) Primarily represents purchases and redemptions of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares from current

and former senior executives and their permitted transferees.

(4) During the year ended August 31, 2008, as authorized under our various employee equity share plans, we acquired Accenture Ltd Class A common shares primarily

via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture Ltd Class A common

shares under those plans.

On October 25, 2007, the Board of Directors of Accenture Ltd authorized an additional $3.0 billionfor share purchases. Management has discretion to use this authorization for purchases under either ourpublicly announced open-market share purchase program or our other share purchase programs. As ofAugust 31, 2008, our aggregate available authorization was $2.5 billion.

Other Share Redemptions

During fiscal 2008, we issued 11,130,150 Accenture Ltd Class A common shares upon redemptionsof an equivalent number of Accenture SCA Class I common shares pursuant to our registration statementon Form S-3 (the "registration statement") filed on May 15, 2007. The registration statement allows us, atour option, to issue freely tradable Accenture Ltd Class A common shares in lieu of cash uponredemptions of Accenture SCA Class I common shares held by our senior executives, former executivesand their permitted transferees.

Senior Executive Ownership Requirements

To ensure that senior executives continue to maintain equity ownership levels that Accentureconsiders meaningful, we require current senior executives to comply with the Accenture SeniorExecutive Equity Ownership Policy. This policy requires senior executives to own Accenture equityvalued at a multiple (ranging from 1/2 to 6) of their base compensation determined by their position level.

Senior Executive Trading Policy

We have a Senior Executive Trading Policy applicable to our senior executives that provides, amongother things, that covered shares held by actively employed senior executives will be subject to company-imposed quarterly trading guidelines. We set allocation limits of unrestricted covered shares based on acomposite average weekly volume of trading in Accenture Ltd Class A common shares.

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These guidelines allow us to manage the total number of shares redeemed, sold or otherwise transferredby our senior executives in any calendar quarter. The guidelines, which can be adjusted by management,are not legal or contractual restrictions, however, and there is a risk that the internal sanctions available tous might not adequately dissuade individual employees from attempting transfers in excess of the amountspermitted under the policy. The Senior Executive Trading Policy also prohibits senior executives fromtrading in any Accenture equity during any company-designated black-out period.

Subsequent Development

On September 24, 2008, Accenture Ltd declared a cash dividend of $0.50 per share on our Class Acommon shares for shareholders of record at the close of business on October 10, 2008. Accenture Ltdwill cause Accenture SCA to declare a cash dividend of $0.50 per share on its Class I common shares forshareholders of record at the close of business on October 7, 2008. Both dividends are payable onNovember 17, 2008.

Obligations and Commitments

As of August 31, 2008, we had the following obligations and commitments to make future paymentsunder contracts, contractual obligations and commercial commitments:

Payments due by period Contractual Cash Obligations(1)(2) Total(3) Less than 1 year 1-3 years 3-5 years More than 5 years

(in millions)

Long-term debt $ 3 $ 2 $ 1 $ — $ — Operating leases 2,260 427 600 358 875 Retirement obligations(4) 158 36 44 23 55 Other commitments(5) 103 71 27 4 —

Total $ 2,524 $ 536 $ 672 $ 385 $ 930

(1) We adopted FIN 48 on September 1, 2007. The liability related to unrecognized tax benefits has been excluded from the contractual obligations table because a

reasonable estimate of the timing and amount of cash out flows from future tax settlements cannot be determined. For additional information, refer to Note 10

(Income Taxes) to our Consolidated Financial Statements under "Financial Statements and Supplementary Data."

(2) In fiscal 2001, we accrued reorganization liabilities in connection with our transition to a corporate structure. As of August 31, 2008, the remaining liability for

reorganization costs was $309 million, of which $299 million was classified as Other accrued liabilities because expirations of statutes of limitations or other final

determinations could occur within 12 months. The reorganization liabilities have been excluded from the contractual obligations table because a reasonable

estimate of the timing and amount of cash out flows from future tax settlements cannot be determined. We anticipate that reorganization liabilities will be

substantially diminished by the end of fiscal 2009 because we expect final determinations will have occurred. However, resolution of current tax audits, initiation of

additional audits or litigation may delay final settlements. Final settlement will result in a payment on a final settlement and/or recording a reorganization cost or

benefit in our Consolidated Income Statement. For additional information, refer to Note 3 (Reorganization Costs (Benefits)) to our Consolidated Financial

Statements under "Financial Statements and Supplementary Data."

(3) May not total due to rounding.

(4) This represents projected payments under certain unfunded retirement plans for former pre-incorporation partners. Because both of these plans are unfunded, we

pay these benefits directly. These plans were eliminated for active partners after May 15, 2001.

(5) Other commitments include, among other things, information technology, software support and maintenance obligations, as well as other obligations in the ordinary

course of business that we cannot cancel or where we would be required to pay a termination fee in the event of cancellation. Amounts shown do not include

recourse that we may have to recover termination fees or penalties from clients.

Off-Balance Sheet Arrangements

We have various agreements by which we may be obligated to indemnify the other party with respectto certain matters. Generally, these indemnification provisions are included in contracts arising in thenormal course of business under which we customarily agree to hold the indemnified party

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harmless against losses arising from a breach of representations related to such matters as title to assetssold, licensed or certain intellectual property rights and other matters. Payments by us under suchindemnification clauses are generally conditioned on the other party making a claim. Such claims aregenerally subject to challenge by us and dispute resolution procedures specified in the particular contract.Furthermore, our obligations under these arrangements may be limited in terms of time and/or amountand, in some instances, we may have recourse against third parties for certain payments made by us. It isnot possible to predict the maximum potential amount of future payments under these indemnificationagreements due to the conditional nature of our obligations and the unique facts of each particularagreement. Historically, we have not made any payments under these agreements that have been materialindividually or in the aggregate. As of August 31, 2008, we were not aware of any obligations under suchindemnification agreements that would require material payments.

From time to time, we enter into contracts with clients whereby we have joint and several liabilitywith other participants and/or third parties providing related services and products to clients. Under thesearrangements, we and other parties may assume some responsibility to the client or a third party for theperformance of others under the terms and conditions of the contract with or for the benefit of the client orin relation to the performance of certain contractual obligations. To date, we have not been required tomake any payments under any of the contracts described in this paragraph. For further discussion of thesetransactions, see Note 16 (Commitments and Contingencies) to our Consolidated Financial Statementsunder "Financial Statements and Supplementary Data."

Recently Adopted Accounting Pronouncements

On September 1, 2007, we adopted the provisions of FIN 48, which is a change in accounting forincome taxes. FIN 48 specifies how tax benefits for uncertain tax positions are to be recognized, measuredand derecognized in financial statements; requires certain disclosures of uncertain tax matters; specifieshow reserves for uncertain tax positions should be classified in the balance sheet; and provides transitionand interim-period guidance, among other provisions. For additional information, see Note 10 (IncomeTaxes) to our Consolidated Financial Statements under Item 1, "Financial Statements."

New Accounting Pronouncements

In March 2008, the FASB issued SFAS No. 161, "Disclosures about Derivative Instruments andHedging Activities, an amendment of FASB Statement No. 133." This Statement requires enhanceddisclosures for derivative instruments and hedging activities about (i) how and why a company usesderivative instruments, (ii) how derivative instruments and related hedged items are accounted for underSFAS No. 133, "Accounting for Derivative Instruments and Hedging Activities" and its relatedinterpretations, and (iii) how derivative instruments and related hedged items affect a Company's financialposition, financial performance and cash flows. We will adopt the provisions of SFAS 161 onDecember 1, 2008. We are currently assessing the potential impact that adoption of SFAS No. 161 mayhave on our Consolidated Financial Statements.

In December 2007, the FASB issued SFAS No. 141 (revised 2007), "Business Combinations"("SFAS 141R"), which is a revision of SFAS 141, "Business Combinations." SFAS 141R establishesprinciples and requirements for: recognizing and measuring the identifiable assets acquired, the liabilitiesassumed and any noncontrolling interest in the acquiree; recognizing and measuring the goodwill acquiredin the business combination or a gain from a bargain purchase; expensing acquisition related costs asincurred; and determining what information to disclose to enable users of the financial statements toevaluate the nature and financial effects of the business combination. We will adopt the provisions ofSFAS 141R for acquisitions that occur on or after September 1, 2009. The

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impact of SFAS 141R on our Consolidated Financial Statements will depend on the size and nature of anyacquisitions on or after September 1, 2009.

In December 2007, the FASB issued SFAS No. 160, "Noncontrolling Interests in ConsolidatedFinancial Statements—an amendment of ARB No. 51" ("SFAS 160"). SFAS 160 establishes accountingand reporting standards for the noncontrolling interest in a subsidiary (previously referred to as minorityinterests). Upon adoption of SFAS 160 on September 1, 2009, our minority interest will be reported as aseparate component of Consolidated Shareholders' Equity.

In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements" ("SFAS 157"),which defines fair value, establishes a framework for measuring fair value in U.S. generally acceptedaccounting principles and expands disclosures about fair value measurements. SFAS 157 does not requireany new fair value measurements, but provides guidance on how to measure fair value by providing a fairvalue hierarchy used to classify the source of the information. In February 2008, the FASB issued FASBStaff Position 157-2, "Effective Date of FASB Statement No. 157" ("FSP 157-2"), which delays theeffective date of SFAS 157 for all non-financial assets and non-financial liabilities, except for items thatare recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually).On September 1, 2008, we adopted the provisions of SFAS 157 and it did not have a material impact onour Consolidated Financial Statements. On September 1, 2009, we will adopt the provisions of FSP 157-2,and we are currently assessing the potential impact that adoption of FSP 157-2 may have on ourConsolidated Financial Statements.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

All of our market risk sensitive instruments were entered into for purposes other than trading.

Foreign Currency Risk

We are exposed to foreign currency risk in the ordinary course of business. We hedge material cashflow exposures when feasible using forward contracts. These instruments are subject to fluctuations inforeign exchange rates and credit risk. Credit risk is managed through careful selection and ongoingevaluation of the financial institutions utilized as counterparties.

Certain of these hedge positions are undesignated hedges of balance sheet exposures such asintercompany loans and typically have maturities of less than one year. These hedges—primarily U.S.dollar/Indian rupee, U.S. dollar/euro, U.S. dollar/Swiss franc, U.S. dollar/yen and U.S. dollar/Norwegiankrone—are intended to offset remeasurement of the underlying assets and liabilities. Changes in the fairvalue of these derivatives are recorded in Other expense, net in the Consolidated Income Statement.Additionally, we have hedge positions that are designated cash flow hedges of certain intercompanycharges relating to our Global Delivery Network and typically have maturities not exceeding three years.These hedges—U.S. dollar/Indian rupee, U.S. dollar/Philippine peso and U.K. pound/Indian rupee—areintended to partially offset the impact of currency movements on future costs relating to resourcessupplied by Accenture's Global Delivery Network.

For designated cash flow hedges, gains (losses) currently recorded in Accumulated OtherComprehensive Income will be reclassified into earnings at the time when certain anticipatedintercompany charges are accrued as Cost of Services. As of August 31, 2008, it is anticipated that$2.2 million of the net gains, net of tax currently recorded in Accumulated Other Comprehensive Incomewill be reclassified into Cost of Services within the next 12 months.

We use sensitivity analysis to determine the effects that market exchange rate fluctuations may haveon the fair value of our hedge portfolio. The sensitivity of the hedge portfolio is computed based on themarket value of future cash flows as affected by changes in exchange rates. This sensitivity

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analysis represents the hypothetical changes in value of the hedge position and does not reflect theoffsetting gain or loss on the underlying exposure. A 10% change in the levels of foreign currencyexchange rates against the U.S. dollar (or other base currency of the hedge if not a U.S. dollar hedge) withall other variables held constant would have resulted in a change in the fair value of our hedge instrumentsof approximately $146 million and $9 million as of August 31, 2008 and 2007, respectively.

Interest Rate Risk

The interest rate risk associated with our borrowing and investing activities as of August 31, 2008 isnot material in relation to our consolidated financial position, results of operations or cash flows. Whilewe may do so in the future, we have not used derivative financial instruments to alter the interest ratecharacteristics of our investment holdings or debt instruments.

Equity Price Risk

The equity price risk associated with our marketable equity securities that are subject to market pricevolatility is not material in relation to our consolidated financial position, results of operations or cashflows.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

See the index included on page F-1, Index to Consolidated Financial Statements.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTINGAND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

(a) Evaluation of Disclosure Controls and Procedures

An evaluation was performed under the supervision and with the participation of our management,including our chief executive officer and our chief financial officer, of the effectiveness of our disclosurecontrols and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the periodcovered by this report.

Based on that evaluation, the chief executive officer and the chief financial officer of Accenture Ltdhave concluded that, as of the end of the period covered by this report, Accenture Ltd's disclosure controlsand procedures are effective.

(b) Management's Annual Report on Internal Control over Financial Reporting

Accenture's management is responsible for establishing and maintaining adequate internal controlover financial reporting to provide reasonable assurance regarding the reliability of our financial reportingand the preparation of financial statements for external purposes in accordance with generally acceptedaccounting principles. Internal control over financial reporting includes those policies and procedures that:

(i) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of our assets;

(ii) provide reasonable assurance that the transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accounting principles,

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and that our receipts and expenditures are being made only in accordance with the authorization ofmanagement and/or our Board of Directors; and

(iii) provide reasonable assurance regarding the prevention or timely detection of anyunauthorized acquisition, use or disposition of our assets that could have a material effect on ourfinancial statements.

Due to its inherent limitations, internal control over financial reporting may not prevent or detectmisstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the riskthat controls may become inadequate due to changes in conditions, or that the degree of compliance withthe policies or procedures may deteriorate.

Under the supervision and with the participation of our management, including our chief executiveofficer and chief financial officer, we conducted an evaluation of the effectiveness of our internal controlover financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of theTreadway Commission (COSO) in Internal Control—Integrated Framework. Based on its evaluation, ourmanagement concluded that our internal control over financial reporting was effective as of the end of theperiod covered by this Annual Report on Form 10-K.

KPMG LLP, an independent registered public accounting firm, has audited the ConsolidatedFinancial Statements included in this Annual Report on Form 10-K and, as part of their audit, has issuedits attestation report, included herein, on the effectiveness of our internal control over financial reporting.See "Report of Independent Registered Public Accounting Firm" on page F-2.

(c) Changes in Internal Control over Financial Reporting

There has been no change in Accenture Ltd's internal control over financial reporting that occurredduring the fourth quarter of fiscal 2008 that has materially affected, or is reasonably likely to materiallyaffect, Accenture Ltd's internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

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PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Information about our directors is incorporated by reference from the discussion under the heading"Board and Corporate Governance Matters—Director Biographies" in the Proxy Statement for our 2009Annual General Meeting of Shareholders (the "2009 Proxy Statement"). Information about our executiveofficers is contained in the discussion entitled "Executive Officers of the Registrant" in Part I of thisForm 10-K. Information about compliance with Section 16(a) of the Exchange Act is incorporated byreference from the discussion under the heading "Section 16(a) Beneficial Ownership ReportingCompliance" in the 2009 Proxy Statement. Information about our Code of Business Ethics governing ouremployees, including our chief executive officer, chief financial officer and principal accounting officer,is incorporated by reference from the discussion under the heading "Board and Corporate GovernanceMatters—Board Meetings and Committees" in the 2009 Proxy Statement. Information about our AuditCommittee, including the members of the Committee, and our Audit Committee financial experts isincorporated by reference from the discussion under the heading "Board and Corporate GovernanceMatters—Audit Committee" in the 2009 Proxy Statement.

There have been no material changes to the procedures by which security holders may recommendnominees to our Board of Directors from those described in the Proxy Statement for our Annual GeneralMeeting of Shareholders filed with the SEC on December 28, 2007.

ITEM 11. EXECUTIVE COMPENSATION

Information about director and executive compensation is incorporated by reference from thediscussion under the headings "Compensation of Executive Officers and Directors," "CompensationCommittee Interlocks and Insider Participation" and "Reports of the Committees of the Board—Compensation Committee Report" in the 2009 Proxy Statement.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS ANDMANAGEMENT AND RELATED SHAREHOLDER MATTERS

Information about security ownership of certain beneficial owners and management and relatedshareholder matters is incorporated by reference from the discussion under the headings "BeneficialOwnership of Directors and Executive Officers" and "Beneficial Ownership of More Than Five Percent ofAny Class of Voting Securities" in the 2009 Proxy Statement.

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Securities Authorized for Issuance under Equity Compensation Plans

The following table sets forth, as of August 31, 2008, certain information related to our compensationplans under which Accenture Ltd Class A common shares may be issued.

Number of Shares Number of Shares Remaining Available to be Issued Upon for Future Issuance Exercise of Weighted-Average Under Equity Outstanding Exercise Price of Compensation Plans Options, Outstanding (Excluding Warrants and Options, Warrants Securities Reflected Plan Category Rights and Rights in 1st Column)

Equity compensation plans approved by shareholders: 2001 Share Incentive Plan 89,666,887(1) $ 19.14 140,153,960 2001 Employee Share Purchase Plan — N/A 21,672,757

Equity compensation plans not approved by shareholders — N/A —

Total 89,666,887 161,826,717

(1) Consists of 34,981,064 stock options with a weighted average exercise price of $19.14 per share and 54,685,823 restricted share units.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTORINDEPENDENCE

Information about certain relationships and transactions with related persons is incorporated byreference from the discussion under the heading "Board and Corporate Governance Matters—CertainRelationships and Related Person Transactions" in the 2009 Proxy Statement. Information about directorindependence is incorporated by reference from the discussion under the heading "Board and CorporateGovernance Matters—Director Independence" in the 2009 Proxy Statement.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Information about the fees for professional services rendered by our independent auditors in 2008 and2007 and our Audit Committee's policy on pre-approval of audit and permissible non-audit services of ourindependent auditors is incorporated by reference from the discussion under the heading "IndependentAuditors' Fees" in the 2009 Proxy Statement.

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(a) List of documents filed as part of this report:

1. Financial Statements as of August 31, 2008 and August 31, 2007 and for the three years endedAugust 31, 2008—Included in Part II of this Form 10-K:

Consolidated Balance Sheets

Consolidated Income Statements

Consolidated Shareholders' Equity and Comprehensive Income Statements

Consolidated Cash Flows Statements

Notes to Consolidated Financial Statements

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2. Financial Statement Schedules:

None

3. Exhibit Index:

Exhibit Number Exhibit

3.1

Memorandum of Continuance of the Registrant, dated February 21, 2001 (incorporated byreference to Exhibit 3.1 to the Registrant's Registration Statement on Form S-1/A filed on July 2,2001 (the "July 2, 2001 Form S-1/A")).

3.2 Form of Bye-laws of the Registrant, effective as of February 7, 2008 (incorporated by reference toExhibit 3.1 to the February 29, 2008 10-Q).

9.1

Form of Voting Agreement, dated as of April 18, 2001, among the Registrant and the coveredpersons party thereto as amended and restated as of February 3, 2005 (incorporated by reference toExhibit 9.1 to the February 28, 2005 10-Q).

10.1

Form of Non-Competition Agreement, dated as of April 18, 2001, among the Registrant andcertain employees (incorporated by reference to Exhibit 10.2 to the Registrant's RegistrationStatement on Form S-1 filed on April 19, 2001 (the "April 19, 2001 Form S-1")).

10.2 2001 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registrant'sRegistration Statement on Form S-1/A filed on July 12, 2001).

10.3 2001 Employee Share Purchase Plan (incorporated by reference to Exhibit 10.1 to theNovember 30, 2001 10-Q).

10.4 Form of Articles of Association of Accenture SCA, updated as of December 14, 2007(incorporated by reference to Exhibit 3.2 to the November 30, 2007 10-Q).

10.5

Form of Accenture SCA Transfer Rights Agreement, dated as of April 18, 2001, among AccentureSCA and the covered persons party thereto as amended and restated as of February 3, 2005(incorporated by reference to Exhibit 10.2 to the February 28, 2005 10-Q).

10.6 Form of Non-Competition Agreement, dated as of April 18, 2001, among Accenture SCA andcertain employees (incorporated by reference to Exhibit 10.7 to the April 19, 2001 Form S-1).

10.7 Form of Letter Agreement, dated April 18, 2001, between Accenture SCA and certain shareholdersof Accenture SCA (incorporated by reference to Exhibit 10.8 to the April 19, 2001 Form S-1).

10.8 Form of Support Agreement, dated as of May 23, 2001, between the Registrant and AccentureCanada Holdings Inc. (incorporated by reference to Exhibit 10.9 to the July 2, 2001 Form S-1/A).

10.9

Form of Employment Agreement of Messrs. Campbell, Cole, Frerichs, Green, Rohleder andScrivner and Ms. Craig (incorporated by reference to Exhibit 10.10 to the Registrant's RegistrationStatement on Form S-1/A filed on June 8, 2001 (the "June 8, 2001 S-1/A")).

10.10 Form of Employment Agreement of Karl-Heinz Flöther (filed herewith). 10.11 Form of Employment Agreement of Messrs. Coughlan and Foster (filed herewith). 10.12 Form of Employment Agreement of Gianfranco Casati (English translation) (filed herewith). 10.13

Form of Employment Agreement of Alexander van 't Noordende (English translation)(incorporated by reference to Exhibit 10.14 to the August 31, 2006 10-K).

10.14 Form of Employment Agreement of Pierre Nanterme (English translation) (incorporated byreference to Exhibit 10.14 to the August 31, 2007 10-K).

10.15 Form of Employment Agreement of Juan Domenech (English translation) (filed herewith). 10.16

Form of Articles of Association of Accenture Canada Holdings Inc. (incorporated by reference toExhibit 10.11 to the July 2, 2001 Form S-1/A).

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Exhibit Number Exhibit

10.17

Form of Exchange Trust Agreement by and between the Registrant and Accenture CanadaHoldings Inc. and CIBC Mellon Trust Company, made as of May 23, 2001 (incorporated byreference to Exhibit 10.12 to the July 2, 2001 Form S-1/A).

10.18

Form of Transfer Restriction Agreement dated as of October 1, 2002 among Accenture Ltd and thetransferors and transferees signatory thereto (incorporated by reference to Exhibit 9.1 to theNovember 30, 2002 10-Q).

10.19

Form of Transfer Restriction Agreement dated as of October 1, 2002 among Accenture SCA andthe transferors and transferees signatory thereto (incorporated by reference to Exhibit 9.1 toAccenture SCA's November 30, 2002 10-Q).

10.20

Form of First Amendment, dated as of May 1, 2003, to Transfer Restriction Agreement dated as ofOctober 1, 2002 among Accenture Ltd and the transferors and transferees signatory thereto(incorporated by reference to Exhibit 99.(d)(13) to Accenture SCA's and Accenture InternationalSARL's Schedule TO filed on September 30, 2003).

10.21

Form of First Amendment, dated as of May 1, 2003, to Transfer Restriction Agreement dated as ofOctober 1, 2002 among Accenture SCA and the transferors and transferees signatory thereto(incorporated by reference to Exhibit 99.(d)(14) to Accenture SCA's and Accenture InternationalSARL's Schedule TO filed on September 30, 2003).

10.22

Form of Second Amendment, dated as of October 1, 2003, to Transfer Restriction Agreement datedas of October 1, 2002 among Accenture Ltd and the transferors and transferees signatory thereto(incorporated by reference to Exhibit 99.(d)(15) to Accenture SCA's and Accenture InternationalSARL's Schedule TO filed on April 29, 2004).

10.23

Form of Second Amendment, dated as of October 1, 2003, to Transfer Restriction Agreement datedas of October 1, 2002 among Accenture SCA and the transferors and transferees signatory thereto(incorporated by reference to Exhibit 99.(d)(16) to Accenture SCA's and Accenture InternationalSARL's Schedule TO filed on April 29, 2004).

10.24

Form of Ltd Transfer Restriction Agreement for the Accenture Family and Charitable TransferProgram dated as of April 1, 2005 among Accenture Ltd and the transferors and transfereessignatory thereto (incorporated by reference to Exhibit 10.3 to the May 31, 2005 10-Q).

10.25

Form of SCA Transfer Restriction Agreement for the Accenture Family and Charitable TransferProgram dated as of April 1, 2005 among Accenture SCA and the transferors and transfereessignatory thereto (incorporated by reference to Exhibit 10.2 to the May 31, 2005 10-Q).

10.26

Form of Transfer Agreement (for transfers of "Unrestricted" Shares of Accenture Ltd) for theAccenture Family and Charitable Transfer Program dated as of April 1, 2005 among Accenture Ltdand the transferors and transferees signatory thereto (incorporated by reference to Exhibit 10.5 tothe May 31, 2005 10-Q).

10.27

Form of Transfer Agreement (for transfers of "Unrestricted" Shares of Accenture SCA) for theAccenture Family and Charitable Transfer Program dated as of April 1, 2005 among AccentureSCA and the transferors and transferees signatory thereto (incorporated by reference toExhibit 10.4 to the May 31, 2005 10-Q).

10.28

Form of Restricted Share Unit Agreement for senior executives pursuant to the Accenture Ltd2001 Share Incentive Plan (incorporated by reference to Exhibit 4.1 to the November 30, 200410-Q).

10.29

Form of Nonqualified Share Option Agreement for senior executives pursuant to the Accenture Ltd2001 Share Incentive Plan (incorporated by reference to Exhibit 4.2 to the November 30, 200410-Q).

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Exhibit Number Exhibit

10.30

Form of Key Executive Performance-Based Award Restricted Share Unit Agreement pursuant toAccenture Ltd 2001 Share Incentive Plan (incorporated by reference to Exhibit 10.1 to theFebruary 28, 2007 10-Q).

10.31

Form of Senior Officer Performance Equity Award Restricted Share Unit Agreement pursuant toAccenture Ltd 2001 Share Incentive Plan (incorporated by reference to Exhibit 10.2 to theFebruary 28, 2007 10-Q).

10.32

Form of Senior Leadership Equity Award Restricted Share Unit Agreement pursuant to AccentureLtd 2001 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the February 28, 200710-Q).

10.33

Form of Voluntary Equity Investment Program Matching Grant Restricted Share Unit Agreementpursuant to Accenture Ltd 2001 Share Incentive Plan (incorporated by reference to Exhibit 10.4 tothe February 28, 2007 10-Q).

10.34 Form of Restricted Share Unit Agreement for director grants pursuant to Accenture Ltd 2001 ShareIncentive Plan (incorporated by reference to Exhibit 10.1 to the February 29, 2008 10-Q).

10.35 Description of Annual Bonus Plan (incorporated by reference to Exhibit 10.1 to the February 28,2006 10-Q).

21.1 Subsidiaries of the Registrant (filed herewith). 23.1 Consent of KPMG LLP (filed herewith). 23.2

Consent of KPMG LLP related to the Accenture Ltd 2001 Employee Share Purchase Plan (filedherewith).

24.1 Power of Attorney (included on the signature page hereto). 31.1

Certification of the Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a), as adoptedpursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).

31.2 Certification of the Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a), as adoptedpursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).

32.1 Certification of the Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adoptedpursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

32.2 Certification of the Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adoptedpursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, theregistrant has duly caused this report to be signed on its behalf on October 20, 2008 by the undersigned,thereunto duly authorized.

ACCENTURE LTD

By: /s/ WILLIAM D. GREEN

Name: William D. GreenTitle: Chief Executive Officer

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears belowhereby constitutes and appoints William D. Green, Pamela J. Craig and Douglas G. Scrivner, and each ofthem, as his or her true and lawful attorneys-in-fact and agents, with power to act with or without theothers and with full power of substitution and resubstitution, to do any and all acts and things and toexecute any and all instruments which said attorneys and agents and each of them may deem necessary ordesirable to enable the registrant to comply with the U.S. Securities Exchange Act of 1934, as amended,and any rules, regulations and requirements of the U.S. Securities and Exchange Commission thereunderin connection with the registrant's Annual Report on Form 10-K for the fiscal year ended August 31, 2008(the "Annual Report"), including specifically, but without limiting the generality of the foregoing, powerand authority to sign the name of the registrant and the name of the undersigned, individually and in his orher capacity as a director or officer of the registrant, to the Annual Report as filed with the U.S. Securitiesand Exchange Commission, to any and all amendments thereto, and to any and all instruments ordocuments filed as part thereof or in connection therewith; and each of the undersigned hereby ratifies andconfirms all that said attorneys and agents and each of them shall do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signedbelow on October 20, 2008 by the following persons on behalf of the registrant and in the capacitiesindicated.

Signature Title

/s/ WILLIAM D. GREEN

William D. Green

Chief Executive Officer,

Chairman of the Boardand Director

(principal executiveofficer)

/s/ DINA DUBLON

Dina Dublon

Director

/s/ DENNIS F. HIGHTOWER

Dennis F. Hightower

Director

/s/ NOBUYUKI IDEI

Nobuyuki Idei

Director

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Signature Title

/s/ WILLIAM L. KIMSEY

William L. Kimsey

Director

/s/ ROBERT I. LIPP

Robert I. Lipp

Director

/s/ MARJORIE MAGNER

Marjorie Magner

Director

/s/ BLYTHE J. MCGARVIE

Blythe J. McGarvie

Director

/s/ SIR MARK MOODY-STUART

Sir Mark Moody-Stuart

Director

/s/ WULF VON SCHIMMELMANN

Wulf von Schimmelmann

Director

/s/ PAMELA J. CRAIG

Pamela J. Craig

Chief Financial Officer

(principal financialofficer)

/s/ ANTHONY G. COUGHLAN

Anthony G. Coughlan

Principal AccountingOfficer andController

(principal accountingofficer)

ACCENTURE LTD

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Page

Report of Independent Registered Public Accounting Firm F-2 Consolidated Financial Statements as of August 31, 2008 and 2007 and for the three years ended

August 31, 2008: Consolidated Balance Sheets F-4 Consolidated Income Statements F-5 Consolidated Shareholders' Equity and Comprehensive Income Statements F-6 Consolidated Cash Flows Statements F-8

Notes to Consolidated Financial Statements F-9

F-1

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and ShareholdersAccenture Ltd:

We have audited the accompanying Consolidated Balance Sheets of Accenture Ltd and itssubsidiaries as of August 31, 2008 and 2007, and the related Consolidated Statements of Income,Shareholders' Equity and Comprehensive Income, and Cash Flows for each of the years in the three-yearperiod ended August 31, 2008. We also have audited Accenture Ltd's internal control over financialreporting as of August 31, 2008, based on criteria established in Internal Control—Integrated Frameworkissued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). AccentureLtd's management is responsible for these Consolidated Financial Statements, for maintaining effectiveinternal control over financial reporting, and for its assessment of the effectiveness of internal control overfinancial reporting, included in the accompanying Management's Annual Report On Internal Control OverFinancial Reporting (Item 9A(b)). Our responsibility is to express an opinion on these consolidatedfinancial statements and an opinion on the Company's internal control over financial reporting based onour audits.

We conducted our audits in accordance with the standards of the Public Company AccountingOversight Board (United States). Those standards require that we plan and perform the audits to obtainreasonable assurance about whether the financial statements are free of material misstatement and whethereffective internal control over financial reporting was maintained in all material respects. Our audits of theconsolidated financial statements included examining, on a test basis, evidence supporting the amountsand disclosures in the financial statements, assessing the accounting principles used and significantestimates made by management, and evaluating the overall financial statement presentation. Our audit ofinternal control over financial reporting included obtaining an understanding of internal control overfinancial reporting, assessing the risk that a material weakness exists, and testing and evaluating thedesign and operating effectiveness of internal control based on the assessed risk. Our audits also includedperforming such other procedures as we considered necessary in the circumstances. We believe that ouraudits provide a reasonable basis for our opinions.

A company's internal control over financial reporting is a process designed to provide reasonableassurance regarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles. A company's internalcontrol over financial reporting includes those policies and procedures that (1) pertain to the maintenanceof records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of theassets of the company; (2) provide reasonable assurance that transactions are recorded as necessary topermit preparation of financial statements in accordance with generally accepted accounting principles,and that receipts and expenditures of the company are being made only in accordance with authorizationsof management and directors of the company; and (3) provide reasonable assurance regarding preventionor timely detection of unauthorized acquisition, use, or disposition of the company's assets that could havea material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detectmisstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the riskthat controls may become inadequate because of changes in conditions, or that the degree of compliancewith the policies or procedures may deteriorate.

In our opinion, the Consolidated Financial Statements referred to above present fairly, in all materialrespects, the financial position of Accenture Ltd and its subsidiaries as of August 31, 2008 and 2007, andthe results of their operations and their cash flows for each of the years in the three-

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year period ended August 31, 2008, in conformity with U.S. generally accepted accounting principles.Also in our opinion, Accenture Ltd maintained, in all material respects, effective internal control overfinancial reporting as of August 31, 2008, based on criteria established in Internal Control—IntegratedFramework issued by the Committee of Sponsoring Organizations of the Treadway Commission.

As disclosed in Note 10 to the Consolidated Financial Statements, the Company, as of September 1,2007, changed its method of accounting for uncertain tax positions. As disclosed in Note 11 to theConsolidated Financial Statements, the Company, as of August 31, 2007, changed its method ofaccounting for defined benefit pension and other post retirement plans. Additionally, as disclosed inNote 1 to the Consolidated Financial Statements, the Company, as of September 1, 2005, changed itsmethod of accounting for share-based awards.

/s/ KPMG LLPChicago, IllinoisOctober 20, 2008

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ACCENTURE LTD

CONSOLIDATED BALANCE SHEETS

August 31, 2008 and 2007(In thousands of U.S. dollars, except share and per share amounts)

2008 2007

ASSETSCURRENT ASSETS:

Cash and cash equivalents $ 3,602,760 $ 3,314,396 Short-term investments 20,282 231,278 Receivables from clients, net 2,996,815 2,409,299 Unbilled services, net 1,518,580 1,290,035 Deferred income taxes, net 425,859 318,172 Other current assets 594,832 407,998

Total current assets 9,159,128 7,971,178

NON-CURRENT ASSETS: Unbilled services, net 43,627 63,995 Investments 19,034 81,935 Property and equipment, net 800,164 808,069 Goodwill 839,957 643,728 Deferred contract costs 539,856 407,640 Deferred income taxes, net 613,943 389,858 Other non-current assets 382,816 380,759

Total non-current assets 3,239,397 2,775,984

TOTAL ASSETS $12,398,525 $10,747,162

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES: Current portion of long-term debt and bank borrowings $ 6,570 $ 23,795 Accounts payable 1,017,227 985,071 Deferred revenues 1,810,661 1,701,990 Accrued payroll and related benefits 2,809,196 2,274,098 Accrued consumption taxes 343,658 220,219 Income taxes payable 249,986 942,310 Deferred income taxes, net 57,258 39,078 Other accrued liabilities 553,322 692,759

Total current liabilities 6,847,878 6,879,320

NON-CURRENT LIABILITIES: Long-term debt 1,708 2,565 Deferred revenues relating to contract costs 555,935 303,159 Retirement obligation 483,857 494,416 Deferred income taxes, net 32,258 31,758 Income taxes payable 1,086,244 32,330 Other non-current liabilities 197,970 200,096

Total non-current liabilities 2,357,972 1,064,324

COMMITMENTS AND CONTINGENCIES MINORITY INTEREST 652,169 740,186 SHAREHOLDERS' EQUITY:

Preferred shares, 2,000,000,000 shares authorized, zero shares issued and outstanding — — Class A common shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 659,097,033 and 635,108,578 shares

issued as of August 31, 2008 and August 31, 2007, respectively 15 14 Class X common shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 118,331,269 and 162,629,929 shares

issued and outstanding as of August 31, 2008 and August 31, 2007, respectively 3 4 Restricted share units 819,577 649,475 Additional paid-in capital — — Treasury shares, at cost, 46,215,019 and 39,187,569 shares as of August 31, 2008 and August 31, 2007, respectively (1,405,732) (1,033,025)Retained earnings 3,120,515 2,362,703 Accumulated other comprehensive income 6,128 84,161

Total shareholders' equity 2,540,506 2,063,332

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $12,398,525 $10,747,162

The accompanying Notes are an integral part of these Consolidated Financial Statements.

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ACCENTURE LTD

CONSOLIDATED INCOME STATEMENTS

For the Years Ended August 31, 2008, 2007 and 2006(In thousands of U.S. dollars, except share and per share amounts)

2008 2007 2006

REVENUES: Revenues before reimbursements ("Net revenues") $ 23,386,802 $ 19,695,814 $ 16,646,391 Reimbursements 1,927,024 1,756,933 1,581,975

Revenues 25,313,826 21,452,747 18,228,366 OPERATING EXPENSES:

Cost of services: Cost of services before reimbursable expenses 16,201,217 13,654,341 11,652,216 Reimbursable expenses 1,927,024 1,756,933 1,581,975

Cost of services 18,128,241 15,411,274 13,234,191 Sales and marketing 2,270,789 1,903,990 1,708,392 General and administrative costs 1,880,342 1,618,498 1,492,690 Reorganization costs (benefits), net 22,872 26,366 (47,966)

Total operating expenses 22,302,244 18,960,128 16,387,307

OPERATING INCOME 3,011,582 2,492,619 1,841,059 Gain on investments, net 6,476 18,532 2,018 Interest income 114,621 154,566 129,547 Interest expense (22,704) (25,036) (21,146)Other expense, net (2,213) (21,763) (27,811)

INCOME BEFORE INCOME TAXES 3,107,762 2,618,918 1,923,667 Provision for income taxes 910,574 895,861 490,535

INCOME BEFORE MINORITY INTEREST 2,197,188 1,723,057 1,433,132 Minority interest in Accenture SCA and Accenture Canada Holdings Inc. (485,891) (453,917) (447,382)Minority interest—other (19,546) (25,992) (12,421)

NET INCOME $ 1,691,751 $ 1,243,148 $ 973,329

Weighted average Class A common shares: Basic 610,949,205 604,128,805 589,099,824 Diluted 822,371,710 862,431,623 894,664,164 Earnings per Class A common share: Basic $ 2.77 $ 2.06 $ 1.65 Diluted $ 2.65 $ 1.97 $ 1.59 Cash dividends per share $ 0.42 $ 0.35 $ 0.30

The accompanying Notes are an integral part of these Consolidated Financial Statements.

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ACCENTURE LTD

CONSOLIDATED SHAREHOLDERS' EQUITY AND COMPREHENSIVE INCOME STATEMENTS

For the Years Ended August 31, 2008, 2007 and 2006(In thousands of U.S. dollars and in thousands of share amounts)

Accumulated Class A Class X Other Common Common Restricted Additional Comprehensive Preferred Shares Shares Share Paid-in Treasury Shares Retained Income Shares $ No. Shares $ No. Shares Units Capital $ No. Shares Earnings (Loss) Total

Balance as of August 31, 2005 $ — $13 602,706 $ 7 321,088 $ 365,708 $ 1,365,013 $(763,682) (32,266) $ 962,339 $ (232,484) $ 1,696,914 Comprehensive income:

Net income 973,329 973,329 Other comprehensive income:

Unrealized losses on marketable securities, net of reclassificationadjustments (1,260) (1,260)

Foreign currency translation adjustments 52,423 52,423 Minimum pension liability adjustment, net of tax 154,827 154,827

Other comprehensive income 205,990

Comprehensive income 1,179,319 Income tax benefit on:

Share-based compensation plans 100,508 100,508 Contract termination 497 497

Purchases of Class A common shares (581) (16,192) (366,481) (15,470) (382,673)Share-based compensation expense 152,158 112,952 265,110 Purchases/redemptions of Accenture SCA Class I common shares, Accenture

Canada Holdings Inc. exchangeable shares and Class X common shares (1) (76,081) (1,704,353) (1,704,354)Issuances of Class A common shares related to employee share programs 1 15,441 (49,141) 273,089 260,206 10,745 (47,237) 436,918 Dividends 13,564 (281,537) (267,973)Minority interest 569,989 569,989

Balance as of August 31, 2006 $ — $14 617,566 $ 6 245,007 $ 482,289 $ 701,006 $(869,957) (36,991) $1,607,391 $ (26,494) $ 1,894,255 Adoption of FASB Statement No. 158, net of tax 26,053 26,053 Comprehensive income:

Net income 1,243,148 1,243,148 Other comprehensive income:

Unrealized gains on marketable securities, net of reclassificationadjustments 2,165 2,165

Foreign currency translation adjustments 84,474 84,474 Minimum pension liability adjustment, net of tax (2,037) (2,037)

Other comprehensive income 84,602

Comprehensive income 1,327,750 Income tax benefit on:

Share-based compensation plans 27,469 27,469 Contract termination 31 31

Purchases of Class A common shares (759) (21,559) (412,918) (12,518) (6,372) (440,849)Share-based compensation expense 242,435 62,128 304,563

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Accumulated Class A Class X Other Common Common Restricted Additional Comprehensive Preferred Shares Shares Share Paid-in Treasury Shares Retained Income Shares $ No. Shares $ No. Shares Units Capital $ No. Shares Earnings (Loss) Total

Purchases/redemptions of Accenture SCA Class I common shares, AccentureCanada Holdings Inc. exchangeable shares and Class X common shares (2) (82,377) (1,706,399) (160,697) (1,867,098)

Issuances of Class A common shares: Employee share programs 15,116 (89,846) 338,763 249,850 10,321 (10,517) 488,250 Upon redemption of Accenture SCA Class I common shares 3,186 —

Dividends 14,597 2,625 (310,281) (293,059)Minority interest 595,967 595,967

Balance as of August 31, 2007 $ — $14 635,109 $ 4 162,630 $ 649,475 $ — $(1,033,025) (39,188) $2,362,703 $ 84,161 $ 2,063,332 Adoption of FASB Interpretation No. 48 (1,756) 19,245 17,489 Comprehensive income:

Net income 1,691,751 1,691,751 Other comprehensive income:

Unrealized gains on cash flow hedges, net of tax and reclassificationadjustments 11,381 11,381

Unrealized gains on marketable securities, net of reclassificationadjustments 625 625

Foreign currency translation adjustments, net of tax (59,001) (59,001)Amortization of losses related to pension and other postretirement

benefits, net of tax (31,038) (31,038)

Other comprehensive loss (78,033)

Comprehensive income 1,613,718 Income tax benefit on share-based compensation plans 57,017 57,017 Purchases of Class A common shares (1,512) (52,515) (608,406) (17,511) (7,375) (668,296)Share-based compensation expense 336,542 40,249 376,791 Purchases/redemptions of Accenture SCA Class I common shares, Accenture

Canada Holdings Inc. exchangeable shares and Class X common shares (1) (44,299) (1,001,645) (591,292) (1,592,938)Issuances of Class A common shares:

Employee share programs 1 14,370 (186,119) 391,386 235,699 10,484 440,967 Upon redemption of Accenture SCA Class I common shares 11,130 —

Dividends 19,679 (353,364) (333,685)Minority interest 567,264 567,264 Other (1,153) (1,153)

Balance as of August 31, 2008 $ — $15 659,097 $ 3 118,331 $ 819,577 $ — $(1,405,732) (46,215) $3,120,515 $ 6,128 $ 2,540,506

The accompanying Notes are an integral part of these Consolidated Financial Statements.

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ACCENTURE LTD

CONSOLIDATED CASH FLOWS STATEMENTS

For the Years Ended August 31, 2008, 2007 and 2006(In thousands of U.S. dollars)

2008 2007 2006

CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,691,751 $ 1,243,148 $ 973,329

Adjustments to reconcile Net income to Net cash provided by operating activities— Depreciation, amortization and asset impairments 491,421 444,499 351,947 Reorganization costs (benefits), net 22,872 26,366 (47,966)Share-based compensation expense 377,365 306,795 270,884 Deferred income taxes, net (89,952) (107,673) (223,637)Minority interest 505,437 479,909 459,803 Other, net (10,658) (14,769) (1,163)Change in assets and liabilities, net of acquisitions—

Receivables from clients, net (509,528) (367,342) (90,458)Unbilled services, current and non-current (255,317) (7,476) 400,142 Other current and non-current assets (449,838) (356,747) 23,100 Accounts payable 23,787 63,922 48,157 Deferred revenues, current and non-current 474,213 373,352 130,504 Accrued payroll and related benefits 465,191 529,762 228,688 Income taxes payable, current and non-current 123,618 180,853 (68,961)Other current and non-current liabilities (57,114) (164,034) 213,620

Net cash provided by operating activities 2,803,248 2,630,565 2,667,989

CASH FLOWS FROM INVESTING ACTIVITIES: Proceeds from maturities and sales of available-for-sale investments 309,541 885,463 657,629 Purchases of available-for-sale investments (27,694) (693,733) (401,181)Proceeds from sales of property and equipment 10,839 14,549 13,951 Purchases of property and equipment (320,368) (364,371) (306,174)Purchases of businesses and investments, net of cash acquired (298,110) (192,356) (210,985)Proceeds from sale of business, net of cash transferred 1,798 — 4,260

Net cash used in investing activities (323,994) (350,448) (242,500)

CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from issuance of common shares 440,967 488,250 436,918 Purchases of common shares (2,261,234) (2,307,947) (2,087,027)Proceeds from long-term debt 4,491 2,225 7,669 Repayments of long-term debt (26,525) (26,620) (23,983)Proceeds from short-term borrowings 120,566 39,080 40,269 Repayments of short-term borrowings (116,517) (40,554) (52,657)Cash dividends paid (333,685) (293,059) (267,973)Excess tax benefits from share-based payment arrangements 63,368 56,178 42,832 Other, net (52,948) (45,259) (40,515)

Net cash used in financing activities (2,161,517) (2,127,706) (1,944,467)Effect of exchange rate changes on cash and cash equivalents (29,373) 94,997 101,976

NET INCREASE IN CASH AND CASH EQUIVALENTS 288,364 247,408 582,998 CASH AND CASH EQUIVALENTS, beginning of period 3,314,396 3,066,988 2,483,990

CASH AND CASH EQUIVALENTS, end of period $ 3,602,760 $ 3,314,396 $ 3,066,988

Supplemental cash flow information Interest paid $ 22,888 $ 24,847 $ 20,837 Income taxes paid $ 946,876 $ 798,286 $ 768,313

The accompanying Notes are an integral part of these Consolidated Financial Statements

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ACCENTURE LTD

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Accenture Ltd is one of the world's leading management consulting, technology services andoutsourcing organizations. Accenture Ltd operates globally with one common brand and business modeldesigned to enable it to provide clients around the world with the same high level of service. Drawing on acombination of industry expertise, functional capabilities, alliances, global resources and technology, theCompany delivers competitively priced, high-value services that help clients measurably improvebusiness performance. The Company's global delivery model enables it to provide a complete end-to-enddelivery capability by drawing on its global resources to deliver high-quality, cost-effective solutions toclients under demanding timeframes.

In fiscal 2005, the Company developed and announced a new, broader career model for its highest-level executives that recognizes the diversity of roles and responsibilities demonstrated by theseemployees. This new career framework replaced the internal use of the "partner" title with the morecomprehensive "senior executive" title and applies the "senior executive" title to its highest-levelemployees, including those employees previously referred to as partners. However, for proper context,Accenture Ltd continues to use the term "partner" in these Notes to Consolidated Financial Statements torefer to these persons in certain situations related to its reorganization and the period prior to itsincorporation.

Principles of Consolidation

The Consolidated Financial Statements include the accounts of Accenture Ltd, a Bermuda company,and its controlled subsidiary companies ("the Company"). Accenture Ltd's only business is to holdClass II and Class III common shares in, and to act as the sole general partner of, its subsidiary, AccentureSCA, a Luxembourg partnership limited by shares. The Company operates its business through AccentureSCA and subsidiaries of Accenture SCA. Accenture Ltd controls Accenture SCA's management andoperations and consolidates Accenture SCA's results in its financial statements.

The shares of Accenture SCA and Accenture Canada Holdings Inc. held by persons other than theCompany are treated as a minority interest in the Consolidated Financial Statements. The minority interestpercentages were 19% and 24% as of August 31, 2008 and 2007, respectively. Purchases and/orredemptions of Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeableshares are accounted for at carryover basis.

Use of Estimates

The preparation of the Consolidated Financial Statements in conformity with U.S. generally acceptedaccounting principles requires management to make estimates and assumptions that affect amountsreported in the Consolidated Financial Statements and accompanying disclosures. Although theseestimates are based on management's best knowledge of current events and actions that the Company mayundertake in the future, actual results may be different from those estimates.

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ACCENTURE LTD

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Reclassifications

Certain amounts reported in previous years have been reclassified to conform to the fiscal 2008presentation.

Revenue Recognition

Revenues from contracts for technology integration consulting services where the Company designs/redesigns, builds and implements new or enhanced systems applications and related processes for itsclients are recognized on the percentage-of-completion method in accordance with American Institute ofCertified Public Accountants Statement of Position 81-1, "Accounting for Performance of Construction-Type and Certain Production-Type Contracts" ("SOP 81-1"). Percentage-of-completion accountinginvolves calculating the percentage of services provided during the reporting period compared to the totalestimated services to be provided over the duration of the contract. Estimated revenues for applying thepercentage-of-completion method include estimated incentives for which achievement of defined goals isdeemed probable. This method is followed where reasonably dependable estimates of revenues and costscan be made. Estimates of total contract revenues and costs are continuously monitored during the term ofthe contract, and recorded revenues and costs are subject to revision as the contract progresses. Suchrevisions may result in increases or decreases to revenues and income and are reflected in theConsolidated Financial Statements in the periods in which they are first identified. If the Company'sestimates indicate that a contract loss will occur, a loss provision is recorded in the period in which theloss first becomes probable and reasonably estimable. Contract losses are determined to be the amount bywhich the estimated direct and indirect costs of the contract exceed the estimated total revenues that willbe generated by the contract and are included in Cost of services and classified in Other accrued liabilities.Contract loss provisions recorded as of August, 31, 2008 and 2007 are immaterial.

Revenues from contracts for non-technology integration consulting services with fees based on timeand materials or cost-plus are recognized as the services are performed and amounts are earned inaccordance with the Securities and Exchange Commission (the "SEC") Staff Accounting Bulletin ("SAB")No. 101, "Revenue Recognition in Financial Statements" ("SAB 101"), as amended by SAB No. 104,"Revenue Recognition" ("SAB 104"). The Company considers amounts to be earned once evidence of anarrangement has been obtained, services are delivered, fees are fixed or determinable, and collectibility isreasonably assured. In such contracts, the Company's efforts, measured by time incurred, typicallyrepresent the contractual milestones or output measure, which is the contractual earnings pattern. For non-technology integration consulting contracts with fixed fees, the Company recognizes revenues as amountsbecome billable in accordance with contract terms, provided the billable amounts are not contingent, areconsistent with the services delivered, and are earned. Contingent or incentive revenues relating to non-technology integration consulting contracts are recognized when the contingency is satisfied and theCompany concludes the amounts are earned.

Outsourcing contracts typically span several years and involve complex delivery, often throughmultiple workforces in different countries. In a number of these arrangements, the Company hires clientemployees and becomes responsible for certain client obligations. Revenues are recognized onoutsourcing contracts as amounts become billable in accordance with contract terms, unless the amountsare billed in advance of performance of services, in which case revenues are recognized when

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ACCENTURE LTD

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

the services are performed and amounts are earned in accordance with SAB 101, as amended by SAB 104.Revenues from time-and-materials or cost-plus contracts are recognized as the services are performed. Insuch contracts, the Company's effort, measured by time incurred, represents the contractual milestones oroutput measure, which is the contractual earnings pattern. Revenues from unit-priced contracts arerecognized as transactions are processed based on objective measures of output. Revenues from fixed-price contracts are recognized on a straight-line basis, unless revenues are earned and obligations arefulfilled in a different pattern. Outsourcing contracts can also include incentive payments for benefitsdelivered to clients. Revenues relating to such incentive payments are recorded when the contingency issatisfied and the Company concludes the amounts are earned.

Costs related to delivering outsourcing services are expensed as incurred with the exception of certaintransition costs related to the set-up of processes, personnel and systems, which are deferred during thetransition period and expensed evenly over the period outsourcing services are provided. The deferredcosts are specific internal costs or incremental external costs directly related to transition or set-upactivities necessary to enable the outsourced services. Generally, deferred amounts are protected in theevent of early termination of the contract and are monitored regularly for impairment. Impairment lossesare recorded when projected undiscounted operating cash flows of the related contract are not sufficient torecover the carrying amount of contract assets. Deferred transition costs were $522,806 and $382,914 asof August 31, 2008 and 2007, respectively, and are included in Deferred contract costs. Amounts billableto the client for transition or set-up activities are deferred and recognized as revenue evenly over theperiod outsourcing services are provided. Deferred transition revenues were $549,865 and $297,615 as ofAugust 31, 2008 and 2007, respectively, and are included in non-current Deferred revenues relating tocontract costs.

Revenues for contracts with multiple elements are allocated pursuant to Emerging Issues Task ForceIssue 00-21, "Accounting for Revenue Arrangements with Multiple Deliverables," based on the lesser ofthe element's relative fair value or the amount that is not contingent on future delivery of another element.If the amount of non-contingent revenues allocated to a delivered element is less than the costs to deliversuch services, then such costs are deferred and recognized in future periods when the revenues becomenon-contingent. Fair value is determined based on the prices charged when each element is soldseparately. Revenues are recognized in accordance with the Company's accounting policies for theseparate elements, as described above. Elements qualify for separation when the services have value on astand-alone basis, fair value of the separate elements exists and, in arrangements that include a generalright of refund relative to the delivered element, performance of the undelivered element is consideredprobable and substantially in the Company's control. While determining fair value and identifyingseparate elements require judgment, generally fair value and the separate elements are readily identifiableas the Company also sells those elements unaccompanied by other elements.

Revenues recognized in excess of billings are recorded as Unbilled services. Billings in excess ofrevenues recognized are recorded as Deferred revenues until revenue recognition criteria are met.

Revenues before reimbursements ("net revenues") include the margin earned on computer hardwareand software, as well as revenues from alliance agreements. Reimbursements include billings for traveland other out-of-pocket expenses and third-party costs, such as the cost of hardware and software resales.In addition, Reimbursements include allocations from gross billings to record an

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ACCENTURE LTD

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

amount equivalent to reimbursable costs, where billings do not specifically identify reimbursableexpenses. The Company reports revenues net of any revenue-based taxes assessed by governmentalauthorities that are imposed on and concurrent with specific revenue-producing transactions.

Operating Expenses

Selected components of operating expenses were as follows:

Year Ended August 31, 2008 2007 2006

Training costs $ 985,929 $ 775,768 $ 680,662 Research and development costs 390,168 307,357 298,354 Advertising costs 91,034 94,404 68,810 Provision for doubtful accounts 1,772 9,441 9,389

Subcontractor costs are included in Cost of services as they are incurred.

Employee Share-Based Compensation Arrangements

Since September 1, 2005, the Company has recorded compensation expense for its employee stockoptions and share purchase rights in accordance with the provisions of Statement of Financial AccountingStandards ("SFAS") No. 123R, "Share-Based Payment" ("SFAS No. 123R"). Compensation expense isrecognized over the requisite service period for awards of equity instruments to employees based on thegrant-date fair value of those awards expected to ultimately vest (with limited exceptions). Forfeitures areestimated on the date of grant and revised if actual or expected forfeiture activity differs materially fromoriginal estimates.

Income Taxes

The Company calculates and provides for income taxes in each of the tax jurisdictions in which itoperates. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the futuretax consequences of temporary differences between the tax and financial statement bases of assets andliabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than notto be realized. The Company establishes liabilities or reduces assets for uncertain tax benefits when theCompany believes certain tax positions are not more likely than not of being sustained if challenged. Eachfiscal quarter, the Company evaluates these uncertain tax benefits and adjusts the related tax assets andliabilities in light of changing facts and circumstances.

Translation of Non-U.S. Currency Amounts

Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar aretranslated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated ataverage exchange rates prevailing during the fiscal year. Translation adjustments are included inAccumulated other comprehensive income. Gains and losses arising from intercompany foreign currencytransactions that are of a long-term investment nature are reported in the same manner as translationadjustments.

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ACCENTURE LTD

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Foreign currency transaction losses, net are included in Other expense, net and totaled $5,246,$26,313 and $30,778 in fiscal 2008, 2007 and 2006, respectively.

Cash and Cash Equivalents

Cash and cash equivalents consist of all cash balances and liquid investments with original maturitiesof three months or less, including time deposits and certificates of deposit of $2,663,516 and $919,063 asof August 31, 2008 and 2007, respectively. As a result of certain subsidiaries' cash management systems,checks issued but not presented to the banks for payment may create negative book cash payables. Suchnegative balances are classified as Short-term bank borrowings.

Client Receivables and Allowances

The Company records its client receivables and unbilled services at their face amounts lessallowances. On a periodic basis, the Company evaluates its receivables and unbilled services andestablishes allowances based on historical experience and other currently available information. As ofAugust 31, 2008 and 2007, total allowances recorded for client receivables and unbilled services were$42,912 and $44,302, respectively. In limited circumstances, the Company agrees to extend financing tocertain clients. The terms vary by contract, but generally payment for services is contractually linked tothe achievement of specified performance milestones. Imputed interest is recorded at market rates inInterest income.

Concentrations of Credit Risk

The Company's financial instruments are exposed to concentrations of credit risk consist primarily ofcash and cash equivalents, foreign exchange instruments, client receivables, and unbilled services. TheCompany places its cash and cash equivalents and foreign exchange instruments with highly-ratedfinancial institutions, limits the amount of credit exposure with any one financial institution and conductsongoing evaluation of the credit worthiness of the financial institutions with which it does business. Clientreceivables are dispersed across many different industries and countries; therefore, concentrations ofcredit risk are limited.

Investments

All liquid investments with an original maturity greater than 90 days but less than one year areconsidered to be short-term investments. Investments with an original maturity greater than one year areconsidered to be long-term investments. Marketable short-term and long-term investments are classifiedand accounted for as available-for-sale investments. Available-for-sale investments are reported at fairvalue with changes in unrealized gains and losses recorded as a separate component of Accumulated othercomprehensive income until realized. Quoted market prices are used to determine the fair values ofcommon equity and debt securities that were issued by publicly traded entities. Interest and amortizationof premiums and discounts for debt securities are included in Interest income. Realized gains and losseson securities are determined based on the FIFO method and are included in Gain on investments, net. TheCompany does not hold these investments for speculative or trading purposes.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Property and Equipment

Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of propertyand equipment is computed on a straight-line basis over the following estimated useful lives:

Buildings 20 to 25 yearsComputers, related equipment and software 2 to 7 yearsFurniture and fixtures 5 to 10 yearsLeasehold improvements

Lesser of lease term or 15 years

Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicatethat the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimatedfuture net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount,the asset is considered impaired and expense is recorded at an amount required to reduce the carryingamount to fair value.

Recently Adopted Accounting Pronouncements

On September 1, 2007, the Company adopted the provisions of Financial Accounting StandardsBoard ("FASB") Interpretation No. 48, "Accounting for Uncertainty in Income Taxes—an interpretationof FASB Statement No. 109" ("FIN 48"), which is a change in accounting for income taxes. FIN 48specifies how tax benefits for uncertain tax positions are to be recognized, measured and derecognized infinancial statements; requires certain disclosures of uncertain tax matters; specifies how reserves foruncertain tax positions should be classified in the balance sheet; and provides transition and interim-period guidance, among other provisions. For additional information, see Note 10 (Income Taxes) to theseConsolidated Financial Statements.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

2. EARNINGS PER SHARE

Basic and diluted earnings per share are calculated as follows:

Year Ended August 31, 2008 2007 2006

Basic Earnings per share Net income available for Class A common shareholders $ 1,691,751 $ 1,243,148 $ 973,329 Basic weighted average Class A common shares 610,949,205 604,128,805 589,099,824

Basic earnings per share $ 2.77 $ 2.06 $ 1.65

Diluted Earnings per share Net income available for Class A common shareholders $ 1,691,751 $ 1,243,148 $ 973,329 Minority interest in Accenture SCA and Accenture Canada

Holdings Inc.(1) 485,891 453,917 447,382

Net income for per share calculation $ 2,177,642 $ 1,697,065 $ 1,420,711

Basic weighted average Class A common shares 610,949,205 604,128,805 589,099,824 Class A common shares issuable upon redemption/exchange

of minority interest(1) 176,064,009 221,333,732 274,435,250 Diluted effect of employee compensation related to Class A

common shares 35,281,779 36,914,382 30,945,373 Diluted effect of employee share purchase plan related to

Class A common shares 76,717 54,704 183,717

Weighted average Class A common shares 822,371,710 862,431,623 894,664,164

Diluted earnings per share $ 2.65 $ 1.97 $ 1.59

(1) Diluted earnings per share assumes the redemption and exchange of all Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable

shares, respectively, for Accenture Ltd Class A common shares on a one-for-one basis. The income effect does not take into account "Minority interest—other,"

since those shares are not redeemable or exchangeable for Accenture Ltd Class A common shares.

For fiscal 2008, 2007 and 2006, 53,948 options, 8,318 options and zero options, respectively, wereexcluded from the calculation of diluted earnings per share because their exercise prices would renderthem anti-dilutive.

3. REORGANIZATION COSTS (BENEFITS)

In fiscal 2001, the Company accrued reorganization liabilities in connection with its transition to acorporate structure. These liabilities included certain non-income tax liabilities, such as stamp taxes, aswell as liabilities for certain individual income tax exposures related to the transfer of interests in certainentities to the Company as part of the reorganization. These primarily represent unusual anddisproportionate individual income tax exposures assumed by certain, but not all, of the Company'sshareholders and partners in certain tax jurisdictions specifically related to the transfer of their

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

partnership interests in certain entities to the Company as part of the reorganization. The Companyidentified certain shareholders and partners who may incur such unusual and disproportionate financialdamage in certain jurisdictions. These include shareholders and partners who were subject to tax in theirjurisdiction on items of income arising from the reorganization transaction that were not taxable for mostother shareholders and partners. In addition, certain other shareholders and partners were subject to adifferent rate or amount of tax than other shareholders or partners in the same jurisdiction. Whenadditional taxes are assessed on these shareholders or partners in connection with these transfers, theCompany has made and intends to make payments to reimburse certain costs associated with theassessment either to the shareholder or partner, or to the taxing authority. The Company has recordedreorganization expense and the related liability where such liabilities are probable. Interest accruals aremade to cover reimbursement of interest on such tax assessments.

The Company's reorganization activity is as follows:

Year Ended August 31, 2008 2007 2006

Reorganization liability balance, beginning of period $ 401,228 $ 350,864 $ 381,440 Final determinations(1) (86,764) (44,066) (72,362)Changes in estimates 86,764 44,066 —

Benefits recorded — — (72,362)Interest expense accrued 22,872 26,366 24,396

Reorganization costs (benefits), net 22,872 26,366 (47,966)Payments (143,184) — —

Foreign currency translation 27,778 23,998 17,390

Reorganization liability, end of period $ 308,694 $ 401,228 $ 350,864

(1) Includes final agreements with tax authorities and expirations of statutes of limitations.

As of August 31, 2008, reorganization liabilities of $298,711 were included in Other accruedliabilities because expirations of statutes of limitations or other final determinations could occur within12 months, and reorganization liabilities of $9,983 were included in Other non-current liabilities. Timingof the resolution of current tax audits, initiation of additional audits or litigation may delay finalsettlements. Final settlement will result in a payment on a final settlement and/or recording areorganization benefit or cost in the Company's Consolidated Income Statement. It is possible theaggregate amount of such payments could exceed the reorganization liability currently recorded.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

4. ACCUMULATED OTHER COMPREHENSIVE INCOME

The components of Accumulated other comprehensive income are as follows:

August 31, 2008 2007

Net unrealized gains on cash flow hedges, net of tax of $4,959 and $0, respectively $ 11,381 $ — Net unrealized losses on marketable securities (689) (1,314)Foreign currency translation adjustments, net of tax of $1,883 and $0, respectively 34,860 93,861 Pension and postretirement plans, net of tax of $25,324 and $8,137, respectively (39,424) (8,386)

Accumulated other comprehensive income $ 6,128 $84,161

The activity related to the net change in net unrealized gains, net of tax, on cash flow hedges is asfollows:

Year Ended August 31, 2008 2007

Net unrealized gains on cash flow hedges, net of tax, beginning of period $ — $ — Change in net unrealized gains, net of tax of $6,102 13,030 — Net unrealized gains reclassified to earnings, net of tax of $(1,143) (1,649) —

Net unrealized gains on cash flow hedges, net of tax, end of period $ 11,381 $ —

5. PROPERTY AND EQUIPMENT

The components of Property and equipment, net are as follows:

August 31, 2008 2007

Buildings and land $ 4,424 $ 4,102 Computers, related equipment and software 1,429,811 1,410,010 Furniture and fixtures 353,773 332,798 Leasehold improvements 637,841 617,305

Property and equipment, gross 2,425,849 2,364,215 Total accumulated depreciation (1,625,685) (1,556,146)

Property and equipment, net $ 800,164 $ 808,069

6. BUSINESS COMBINATIONS AND GOODWILL

During the year ended August 31, 2006, the Company recorded additional goodwill of $163,278,related to seven individually immaterial acquisitions. These additions were offset by $29,771 in netgoodwill adjustments, primarily resulting from the reversal of valuation allowances related to pre-acquisition tax attributes recorded under purchase accounting for previous acquisitions. The total

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

consideration for fiscal 2006 acquisitions was $209,267. The businesses acquired by the Company infiscal 2006 provide various technology consulting, advisory and outsourcing services. In connection withthese acquisitions, the Company also recorded intangible assets of $49,189 which are being amortizedover one to seven years. The pro forma effects of the fiscal 2006 acquisitions on the Company's operationswere not material.

During the year ended August 31, 2007, the Company acquired the net assets of a provider ofmanagement consulting services that assists companies and governments in enhancing their performancethrough strategic process improvements, accelerated innovation and streamlined operations. In addition,during the year ended August 31, 2007, the Company completed two individually immaterial acquisitionsof businesses providing various technology consulting, advisory and outsourcing services. The totalconsideration for all fiscal 2007 acquisitions was $187,030. In connection with these acquisitions, theCompany recorded combined goodwill of $127,129, a portion of which was allocated to each of thereportable segments. The Company also recorded $36,546 in intangible assets, primarily related tocustomer relationships and intellectual property. The intangible assets are being amortized over a periodof one to six years. The pro forma effects on the Company's operations were not material.

During the year ended August 31, 2007, the Company also recorded net reductions in goodwill of$25,910, primarily resulting from reversals of valuation allowances related to pre-acquisition tax attributesrecorded under purchase accounting for previous acquisitions and other adjustments related to purchaseaccounting for previous acquisitions.

During the year ended August 31, 2008, the Company completed twelve individually immaterialacquisitions of businesses providing various technology consulting, advisory and outsourcing services, fortotal consideration of $304,431. In addition, the Company may be required to make payments totaling upto approximately $70,000 in additional purchase price over a four-year period that began on September 1,2008, conditional on achieving certain performance measures or periods of service. In connection withthese acquisitions, the Company recorded combined goodwill of $212,075, a portion of which wasallocated to each of the reportable segments. The Company also recorded $72,005 in intangible assets,primarily related to customer relationships and intellectual property. The intangible assets are beingamortized over a period of less than one year to fifteen years. The pro forma effects on the Company'soperations were not material.

The Company follows the impairment provisions and disclosure requirements of SFAS No. 142,"Goodwill and Other Intangible Assets". As such, the Company performed impairment tests of goodwillfor the three years ended August 31, 2008 and determined that goodwill was not impaired. The changes inthe carrying amount of goodwill by reportable segment are as follows:

Foreign Foreign Currency Currency August 31, Additions/ Translation August 31, Additions/ Translation August 31, 2006 Adjustments Adjustments 2007 Adjustments Adjustments 2008

Communications & High Tech $ 82,739 $ 27,556 $ 4,902 $ 115,197 $ 52,959 $ (4,770) $ 163,386 Financial Services 123,592 2,647 2,104 128,343 17,727 (2,690) 143,380 Products 258,390 24,216 4,970 287,576 45,779 (4,023) 329,332 Public Service 33,253 36,537 1,421 71,211 65,324 (1,640) 134,895 Resources 29,674 10,263 1,464 41,401 30,286 (2,723) 68,964

Total $ 527,648 $ 101,219 $ 14,861 $ 643,728 $ 212,075 $ (15,846) $ 839,957

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

7. INVESTMENTS

The components of the Company's investments are as follows:

Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value

August 31, 2008 Available-for-sale debt securities

Asset-backed securities $ 3,647 $ 19 $ — $ 3,666 Certificates of deposit and time deposits — — — — Corporate debt securities 27,278 34 (178) 27,134 Foreign government securities 2,126 10 (55) 2,081 U.S. Treasury securities — — — —

Total available-for-sale debt securities 33,051 63 (233) 32,881 Available-for-sale equity securities 2,620 94 (613) 2,101

Total available-for-sale securities 35,671 157 (846) 34,982 Other 4,334 — — 4,334

Total investments as of August 31, 2008 $ 40,005 $ 157 $ (846) $ 39,316

August 31, 2007 Available-for-sale debt securities

Asset-backed securities $ 27,459 $ 1 $ (199) $ 27,261 Certificates of deposit and time deposits 56,000 — (14) 55,986 Corporate debt securities 167,706 29 (669) 167,066 Foreign government securities 3,264 5 (22) 3,247 U.S. Treasury securities 56,362 — (483) 55,879

Total available-for-sale debt securities 310,791 35 (1,387) 309,439 Available-for-sale equity securities 2,477 418 (380) 2,515

Total available-for-sale securities 313,268 453 (1,767) 311,954 Other 1,259 — — 1,259

Total investments as of August 31, 2007 $ 314,527 $ 453 $ (1,767) $ 313,213

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

The amortized cost and estimated fair value of available-for-sale debt securities, by contractualmaturity, are as follows:

August 31, 2008 Amortized Estimated Cost Fair Value

Due in 1 year or less $ 17,741 $ 17,608 Due in 1-2 years 6,408 6,391 Due in 2-3 years 780 787 Due in 3-4 years 5,064 5,070 Due in 4-5 years 350 342 Due after 5 years 2,708 2,683

Total available-for-sale debt securities $ 33,051 $ 32,881

Information related to available-for-sale investments is as follows:

Year Ended August 31, 2008 2007 2006

Proceeds from maturities $ 245,253 $ 662,190 $ 504,265 Proceeds from sales 64,288 223,273 153,364 Gross realized gains 830 19,175 3,347 Gross realized losses 556 156 305

8. DERIVATIVE FINANCIAL INSTRUMENTS

In the normal course of business, the Company uses derivative financial instruments to manageforeign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies andprocedures covering areas such as authorization, counterparty exposure and hedging practices. Positionsare monitored using techniques such as market value and sensitivity analyses. Certain derivatives alsogive rise to credit risks from the possible non-performance by counterparties. The Company has limited itscredit risk by using standard counterparty master agreements containing netting and set-off provisions andby entering into derivative transactions only with highly rated major financial institutions. The Companydoes not enter into derivative transactions for trading purposes.

All derivative instruments are recognized at estimated fair value and are reported in Other currentassets and Other accrued liabilities in the Consolidated Balance Sheet. Changes in the fair value ofderivative instruments are recognized immediately in earnings, unless the derivative is designated as ahedge and qualifies for hedge accounting. The Company classifies cash flows from its derivativeprograms as cash flows from operating activities in the Consolidated Cash Flows Statement.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

The notional and fair values of all derivative instruments were as follows:

August 31, 2008 2007 Notional Fair Notional Fair Value Value Value Value

Foreign currency forward exchange contracts: To sell $ 211,230 $ (163) $ 427,602 $ (8,470)To buy 1,632,742 15,604 510,271 3,726

Cash Flow Hedges

Certain of the Company's subsidiaries are exposed to currency risk through their use of resourcessupplied by Accenture's Global Delivery Network. To mitigate this risk, the Company uses foreignexchange forwards to hedge the foreign exchange risk of the forecasted intercompany expensesdenominated in foreign currencies for up to three years in the future. The Company has designated thesederivatives as cash flow hedges in accordance with FASB Statement No. 133, "Accounting for DerivativeInstruments and Hedging Activities" ("SFAS 133"). As of August 31, 2008, the Company held noderivatives that were designated as fair value or net investment hedges.

In order for a derivative to qualify for hedge accounting, the derivative must be formally designatedas a fair value, cash flow or a net investment hedge by documenting the relationship between thederivative and the hedged item. The documentation should include a description of the hedginginstrument, the hedge item, the risk being hedged, the Company's risk management objective and strategyfor undertaking the hedge, the method for assessing the effectiveness of the hedge and the method formeasuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highlyeffective at offsetting changes in either the fair value or cash flows of the hedged item at both inception ofthe hedge and on an ongoing basis. The Company assesses the ongoing effectiveness of its hedges inaccordance with the Hypothetical Derivative Method as described in Derivative Implementation GroupIssue No. G-7, "Cash Flow Hedges: Measuring the Ineffectiveness of a Cash Flow Hedge underParagraph 30(b) When the Shortcut Method Is Not Applied" and measures and records hedgeineffectiveness at the end of each fiscal quarter.

For a cash flow hedge, the effective portion of the change in fair value of a hedging instrument isrecorded in Accumulated Other Comprehensive Income as a separate component of Shareholders' Equity.Upon maturity, the effective portion of the cash flow hedge is reclassified into Cost of services in theConsolidated Income Statement in the period during which the hedged transaction is recognized. Theineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Otherexpense, net in the Consolidated Income Statement and for the year ended August 31, 2008 was notmaterial. As of August 31, 2008, amounts related to derivatives designated as cash flow hedges andrecorded in Accumulated Other Comprehensive Income totaled $11,381, net of taxes, of which $2,179 isexpected to be reclassified into earnings in the next 12 months. In addition, the Company did notdiscontinue any cash flow hedges.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Other Derivatives

The Company also uses forward contracts, which have not been designated as hedges underSFAS 133, to hedge balance sheet exposures, such as intercompany loans. These instruments are generallyshort-term in nature, with typical maturities of less than one year and are subject to fluctuations in foreignexchange rates. Changes in the fair value of these derivatives are recorded in Other expense, net in theConsolidated Income Statement.

9. BORROWINGS AND INDEBTEDNESS

As of August 31, 2008, the Company had the following borrowing facilities:

Borrowings Under Facility Amount Facilities

Syndicated loan facility(1) $1,200,000 $ — Separate bilateral, uncommitted, unsecured multicurrency revolving credit

facilities(2) 350,000 4,884 Local guaranteed and non-guaranteed lines of credit(3) 152,090 —

Total $1,702,090 $ 4,884

(1) This facility, which matures on July 31, 2012, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of

letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate plus a spread. This facility requires us to:

(1) limit liens placed on the Company's assets to (a) liens incurred in the ordinary course of business (subject to certain qualifications) and (b) other liens securing

obligations not to exceed 30% of the Company's consolidated assets; and (2) maintain a debt-to-cash-flow ratio not exceeding 1.75 to 1.00. The Company continues

to be in compliance with these terms. As of August 31, 2008 and 2007, the Company had no borrowings under the facility. The facility is subject to annual

commitment fees.

(2) The Company maintains two separate bilateral, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency

financing for the majority of the Company's operations. Interest rate terms on the bilateral revolving facilities are at market rates prevailing in the relevant local

markets. As of August 31, 2008 and 2007, the Company had $4,884 and $924, respectively, of borrowings under these facilities. The weighted average interest rate

on borrowings under these multicurrency credit facilities and lines of credit, based on the average annual balances, was approximately 8% in fiscal 2008 and 5% in

fiscal 2007.

(3) The Company also maintains local guaranteed and non-guaranteed lines of credit for those locations that cannot access the Company's global facilities. As of

August 31, 2008 and 2007, the Company had no borrowings under these various facilities.

Under the borrowing facilities described above, the Company had an aggregate of $169,084 and$164,019 of letters of credit outstanding as of August 31, 2008 and 2007, respectively. In addition, theCompany had no other short-term borrowings as of August 31, 2008 and 2007, respectively. TheCompany also had total outstanding debt of $3,394 and $25,430 as of August 31, 2008 and 2007.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

10. INCOME TAXES

Year Ended August 31, 2008 2007 2006

Current taxes: U.S. federal $ 311,270 $ 361,351 $ 216,549 U.S. state and local 37,774 44,394 30,935 Non-U.S. 615,306 597,218 463,586

Total current tax expense 964,350 1,002,963 711,070

Deferred taxes: U.S. federal (60,911) (102,741) (102,321)U.S. state and local (8,056) (12,622) (14,617)Non-U.S. 15,191 8,261 (103,597)

Total deferred tax (benefit) expense (53,776) (107,102) (220,535)

Total $ 910,574 $ 895,861 $ 490,535

Deferred income tax (benefit) expense recorded in Accumulated other comprehensive income (loss)in the Consolidated Balance Sheets related to the additional minimum pension liability was ($17,187) and$13,577 in fiscal 2008 and 2007, respectively, and related to the cash flow hedges was $4,959 and $0 infiscal 2008 and 2007, respectively.

The components of Income before income taxes were as follows:

Year Ended August 31, 2008 2007 2006

U.S. sources $ 565,933 $ 606,437 $ 648,283 Non-U.S. sources 2,541,829 2,012,481 1,275,384

Total $ 3,107,762 $ 2,618,918 $ 1,923,667

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

The reconciliation of the U.S. federal statutory income tax rate to the Company's effective income taxrate was as follows:

Year Ended August 31, 2008 2007 2006

U.S. federal statutory income tax rate 35.0% 35.0% 35.0%U.S. state and local taxes, net 0.7 1.0 1.7 Reorganization cost (benefits) 0.3 0.4 (0.9)Final determinations(1) (3.9) (1.8) (10.8)Deferred tax revaluation(2) 1.2 1.0 (3.8)Non-U.S. operations (5.9) (2.8) 0.5 Other 1.9 1.4 3.8

Effective income tax rate 29.3% 34.2% 25.5%

(1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations.

(2) Related to updated estimates of the future benefits of certain deferred tax assets and the impact of tax rate changes on deferred tax assets and liabilities.

The components of the Company's deferred tax assets and liabilities included the following:

August 31, 2008 2007

Deferred tax assets: Pensions $ 68,294 $ 62,482 Revenue recognition 68,354 61,206 Compensation and benefits 293,245 235,905 Stock-based Compensation 254,844 210,001 Tax credit carryforwards 27,441 22,775 Net operating loss carryforwards 163,559 173,402 Depreciation and amortization 150,317 142,661 Other 267,355 83,427

1,293,409 991,859 Valuation allowance (143,144) (157,905)

Total deferred tax assets 1,150,265 833,954

Deferred tax liabilities: Revenue recognition (62,321) (64,440)Depreciation and amortization (27,592) (28,673)Investments (46,186) (59,347)Other (63,880) (44,300)

Total deferred tax liabilities (199,979) (196,760)

Net deferred tax assets $ 950,286 $ 637,194

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

The Company recorded valuation allowances of $143,144 and $157,905 as of August 31, 2008 and2007, respectively, against deferred tax assets principally associated with certain tax net operating lossand tax credit carryforwards, as the Company believes it is more likely than not that these assets will notbe realized. For all other deferred tax assets, the Company believes it is more likely than not that theresults of future operations will generate sufficient taxable income to realize these deferred tax assets.During the year ended August 31, 2008, the Company recorded a net decrease of $14,761 related toindividually insignificant changes in the valuation allowance. As of August 31, 2008 and 2007, $4,316and $3,997, respectively, of the valuation allowances related to pre-acquisition tax attributes recordedunder purchase accounting, the reversal of which in future years will be allocated first to reduce goodwilland then to reduce other non-current intangible assets of the acquired entity. In addition, $0 and $1,092 ofthe valuation allowances as of August 31, 2008 and 2007, respectively, related to tax attributes, thereversal of which in future years will be allocated to Additional paid-in capital and Retained earnings.

The Company had net operating loss carryforwards as of August 31, 2008 of $572,146. Of thisamount, $187,979 expires at various dates through 2027 and $384,167 has an indefinite carryforwardperiod. The Company had tax credit carryforwards as of August 31, 2008 of $27,441, of which $21,887will expire at various dates through 2022 and $5,554 has an indefinite carryforward period.

The Company adopted the provisions of FIN 48, on September 1, 2007. The adoption of FIN 48 hadthe following approximate impact on the Company's Consolidated Financial Statements: increased Non-current deferred income tax assets by $228,900; decreased Current income taxes payable by $757,400;increased Non-current income taxes payable by $968,900; decreased Additional paid-in capital by $1,756;and increased Retained earnings by $19,245, including a $3,200 adjustment recorded in the second quarterof fiscal 2008. A reconciliation of the beginning and ending amount of unrecognized tax benefits is asfollows:

Balance as of September 1, 2007 $ 1,031,800 Additions for tax positions related to the current year 174,585 Additions for tax positions related to prior years 46,720 Reductions for tax positions related to prior years (131,102)Statute of limitations expirations (8,967)Settlements with tax authorities (26,035)

Balance as of August 31, 2008 $ 1,087,001

The unrecognized tax benefit at August 31, 2008 of $1,087,001 can be reduced by $399,187 for itemsrecorded as adjustments to equity and for offsetting tax benefits associated with the correlative effects ofpotential transfer pricing adjustments, state income taxes and timing adjustments. The net amount of$687,814, if recognized, would favorably affect the Company's effective tax rate.

The Company recognizes interest and penalties related to unrecognized tax benefits in the Provisionfor income taxes. During the year ended August 31, 2008, the Company recognized approximately$59,419 in interest and penalties. The Company had accrued interest and penalties related to uncertain taxpositions of $153,381 ($103,502, net of tax benefits) and $151,100 ($107,400,

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

net of tax benefits) on the Company's Consolidated Balance Sheet as of August 31, 2008 and September 1,2007, respectively, upon adoption of FIN 48.

The Company is currently under audit by the Internal Revenue Service for the tax years 2003 to 2005.The Company does not expect these years to be effectively settled within the next 12 months. TheCompany is also currently under audit in numerous state and non-US tax jurisdictions; none of theuncertain tax positions related to these jurisdictions is individually material to the Company's results ofoperations or financial condition. Although the outcome of tax audits is always uncertain and could resultin significant cash tax payments, the Company does not believe the outcome of these audits will have amaterial adverse effect on the Company's consolidated financial position or results of operations. Withlimited exceptions, the Company is no longer subject to income tax audits by taxing authorities for theyears through 2001. The Company believes that it is reasonably possible that approximately $138,700 ofits unrecognized tax benefits, each of which is individually insignificant, may be resolved in the next12 months as a result of settlements, lapses of statutes of limitations and other adjustments. The majorityof this amount relates to transfer pricing matters and tax credits in non-US jurisdictions.

As of August 31, 2008, the Company had not recognized a deferred tax liability on $1,196,475 ofundistributed earnings for certain subsidiaries, because these earnings are intended to be permanentlyreinvested. If such earnings were distributed, some countries may impose withholding taxes. It is notpracticable to determine the amount of the related unrecognized deferred income tax liability.

On October 22, 2004, the American Jobs Creation Act ("AJCA") became law. The AJCA includes adeduction of 85 percent of certain foreign earnings that are repatriated, as defined in the AJCA. TheCompany's Avanade Inc. subsidiary ("Avanade") elected to apply this provision to qualifying earningsrepatriations in its tax year ending September 30, 2006. Avanade elected under this provision to repatriate$20,643 in September 2006. The tax expense on the repatriated earnings was $4.

Portions of the Company's operations are subject to reduced tax rates or are free of tax under varioustax holidays which expire during fiscal 2010, 2011 and 2013. Some of the holidays are renewable atreduced levels, with renewal periods through 2023. The income tax benefits attributable to the tax statusof these subsidiaries were estimated to be approximately $71,000, $23,000 and $20,000 in fiscal 2008,2007 and 2006, respectively.

11. RETIREMENT AND PROFIT SHARING PLANS

Defined Benefit Pension and Postretirement Benefits

In the United States and certain other countries, the Company maintains and administers definedbenefit retirement plans and postretirement medical plans for certain current, retired and resignedemployees. Benefits under the employee retirement plans are primarily based on years of service andcompensation during the years immediately preceding retirement or termination of participation in theplan. The Company utilizes actuarial methods required by SFAS No. 87, "Employers' Accounting forPensions," and SFAS No. 106, "Employers' Accounting for Postretirement Benefits Other ThanPensions," to account for pension and postretirement benefit plans, respectively. As of August 31, 2007,the Company adopted the recognition and disclosure provisions of SFAS No. 158, "Employers'Accounting for Defined Benefit Pension and Other Postretirement Plans, an amendment of FASBStatements No. 87, 106, and 132(R)" ("SFAS No. 158"). The Company will adopt the year-end

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measurement date provision of SFAS No. 158 as of August 31, 2009 and is currently assessing the impactof the change in measurement date on the Consolidated Financial Statements.

In addition, certain postemployment benefits, including severance benefits, disability-related benefitsand continuation of benefits, such as healthcare benefits and life insurance coverage, are provided toformer or inactive employees after employment but before retirement. These costs are substantiallyprovided for on an accrual basis.

The impact of the initial adoption of SFAS No. 158 on individual line items in the Company'sConsolidated Balance Sheet as of August 31, 2007 for its defined benefit pension and postretirement planswas as follows:

August 31, 2007 August 31, 2007 Before SFAS After SFAS No. 158 No. 158 SFAS No. 158 Adjustments Adjustments Adjustments

Prepaid benefit cost $ 146,330 $ 14,544 $ 160,874 Deferred income taxes 20,581 (12,444) 8,137 Accrued benefit liability 391,450 (23,932) 367,518 Accumulated other comprehensive (loss) income (34,439) 26,053 (8,386)

Assumptions

The weighted-average assumptions used to determine the net periodic pension and postretirementbenefits expense are as follows:

Pension Benefits Year Ended August 31, 2008 2007 2006 Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Discount rate 6.25% 5.08% 6.50% 4.68% 5.25% 4.28%Expected rate of return on plan assets 7.50% 5.97% 7.50% 5.67% 7.50% 5.57%Rate of increase in future compensation 4.50% 3.84% 4.50% 3.45% 4.50% 3.27%

Postretirement Benefits Year Ended August 31, 2008 2007 2006 Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Discount rate 6.25% 5.70% 6.50% 6.00% 5.25% 5.50%Expected rate of return on plan assets 7.50%/3.50% N/A 7.50%/3.50% N/A 7.50%/3.50% N/A Rate of increase in future compensation N/A 2.57% N/A 2.90% N/A 3.50%

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The weighted-average assumptions used to determine the fiscal year-end benefit obligations are asfollows:

Pension Benefits Postretirement Benefits Year Ended August 31, Year Ended August 31, 2008 2007 2008 2007 Non-U.S. Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Discount rate 6.75% 5.45% 6.25% 5.08% 6.75% 6.25% 6.25% 5.70%Rate of increase in future compensation 4.59% 3.59% 4.50% 3.84% N/A 2.64% N/A 2.57%

The Company's methodology for selecting the discount rate for the U.S. Plans is to match the plans'cash flows to that of a yield curve that provides the equivalent yields on zero-coupon corporate bonds foreach maturity. The discount rate assumption for the Non-U.S. Plans primarily reflects the market rate forhigh-quality, fixed-income debt instruments. The discount rate assumptions are based on the expectedduration of the benefit payments for each of the Company's pension plans as of the annual measurementdate and is subject to change each year. The expected long-term rate of return on plan assets should, overtime, approximate the actual long-term returns on pension and other postretirement plan assets and isbased on historical returns and the future expectations for returns for each asset class, as well as the targetasset allocation of the asset portfolio.

Assumed Health Care Cost Trend

The Company's U.S. Postretirement Benefits annual rate increases in the per capita cost of health carebenefits of 9.4% were assumed for the plan year ending June 30, 2009. The rate is assumed to decrease ona straight-line basis to 5% for the plan year ending June 30, 2018 and remain at that level thereafter. A onepercentage point change in the assumed health care cost trend rates would have the following effects:

One Percentage Point One Percentage Point Increase Decrease 2008 2007 2008 2007

Effect on total of service and interest cost components $ 952 $ 1,332 $ (1,652) $ (1,125)Effect on year-end postretirement benefit obligation 12,723 12,832 (12,208) (11,158)

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Pension and Postretirement Benefits Expense

The Company uses either a June 30 or August 31 measurement date for its U.S. and non-U.S. benefitplans.

The components of pension and postretirement benefits expense are as follows:

Pension Benefits Year Ended August 31, 2008 2007 2006

Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Components of pension expense Service cost $ 33,304 $ 50,542 $ 50,825 $ 53,720 $ 64,410 $ 51,496 Interest cost 59,954 33,846 53,963 28,491 49,923 20,865 Expected return on plan assets (70,553) (35,693) (59,784) (26,649) (52,318) (19,833)Amortization of loss (gain) 1,918 (1,497) 1,271 1,319 31,140 1,962 Amortization of prior service cost 276 488 724 684 1,149 709 Curtailment (gain) loss recognized (13,898) (497) (12,608) (1,640) — 183 Settlement loss recognized — 626 — — — — Special termination benefits charge — 539 — — — 1,582

Total $ 11,001 $ 48,354 $ 34,391 $ 55,925 $ 94,304 $ 56,964

Postretirement Benefits Year Ended August 31, 2008 2007 2006

Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Components of postretirement expense Service cost $ 6,977 $ 1,443 $ 6,665 $ 1,231 $ 10,102 $ 2,061 Interest cost 6,612 1,839 6,081 1,522 6,150 1,766 Expected return on plan assets (1,637) — (1,500) — (1,419) — Amortization of transitional obligation 80 — 80 — 79 — Amortization of loss — 76 — 95 2,518 198 Amortization of prior service cost (801) (842) (801) (753) (801) (281)Curtailment gain recognized — (31) — (54) — (472)

Total $ 11,231 $ 2,485 $ 10,525 $ 2,041 $ 16,629 $ 3,272

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Benefit Obligation, Plan Assets and Funded Status

The changes in the benefit obligation, plan assets and funded status of the Company's pension andpostretirement defined benefit plans were as follows:

Pension Benefits Postretirement Benefits Year Ended August 31, Year Ended August 31, 2008 2007 2008 2007

Non-U.S. Non-U.S. Non-U.S. Non-U.S. Changes in benefit obligation U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Benefit obligation, beginning of year $ 973,031 $ 653,336 $ 840,271 $ 616,278 $ 107,406 $ 30,879 $ 94,938 $ 25,762 Service cost 33,304 50,542 50,825 53,720 6,977 1,443 6,665 1,231 Interest cost 59,954 33,846 53,963 28,491 6,612 1,839 6,081 1,522 Amendments — — (37) — — — — — Termination benefits — 539 — — — — — — Participant contributions — 8,286 — 7,701 — — — — Acquisitions/divestitures/transfers — 7,138 — — — — — — Curtailments (14,424) (735) (13,373) (1,439) — (119) — (309)Actuarial (gain) loss (94,200) (33,115) 59,806 (52,035) (6,156) (3,882) 1,128 1,546 Benefits paid (21,599) (23,480) (18,424) (17,751) (2,577) (561) (1,406) (366)Exchange rate loss — (3,677) — 32,068 — 231 — 1,493 Settlements — (11,390) — (13,697) — — — —

Benefit obligation, end of year $ 936,066 $ 681,290 $ 973,031 $ 653,336 $ 112,262 $ 29,830 $ 107,406 $ 30,879

Changes in plan assets Fair value of plan assets, beginning of year $ 939,180 $ 586,979 $ 801,644 $ 458,491 $ 28,322 $ — $ 26,577 $ — Actual return on plan assets (79,069) (3,496) 148,071 34,212 (988) — 2,672 — Acquisitions/divestitures/transfers — 2,230 — — — — — — Employer contributions 8,841 42,706 7,889 92,291 1,166 561 479 366 Participant contributions — 8,286 — 7,701 — — — — Benefits paid (21,599) (23,480) (18,424) (17,751) (2,577) (561) (1,406) (366)Exchange rate (gain) loss — (13,519) — 25,732 — — — — Settlements — (11,390) — (13,697) — — — —

Fair value of plan assets, end of year $ 847,353 $ 588,316 $ 939,180 $ 586,979 $ 25,923 $ — $ 28,322 $ —

Reconciliation of funded status Funded status $ (88,713) $ (92,974) $ (33,851) $ (66,357) $ (86,339) $ (29,830) $ (79,084) $ (30,879)Unrecognized transitional obligation — — — — 357 — 437 — Unrecognized loss (gain) 82,871 7,863 29,367 5,185 (1,441) (785) 2,090 2,978 Unrecognized prior service cost (credit) 409 (10,625) 1,211 (9,375) (5,704) (8,196) (6,505) (8,865)Contribution made after measurement date — 2,000 — 3,462 — 90 — 64

Net amount recognized at year-end $ (5,433) $ (93,736) $ (3,273) $ (67,085) $ (93,127) $ (38,721) $ (83,062) $ (36,702)

Amounts recognized in the Consolidated Balance Sheets consist of: Prepaid benefit cost $ 37,780 $ 52,585 $ 99,510 $ 61,364 $ — $ — $ — $ — Accrued benefit liability (126,493) (143,558) (133,361) (124,259) (86,339) (29,740) (79,084) (30,815)Accumulated other comprehensive loss (income), pre-tax 83,280 (2,763) 30,578 (4,190) (6,788) (8,981) (3,978) (5,887)

Net amount recognized at year-end $ (5,433) $ (93,736) $ (3,273) $ (67,085) $ (93,127) $ (38,721) $ (83,062) $ (36,702)

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Accumulated Other Comprehensive Income

The pre-tax net actuarial loss, prior service cost (credit) and transition obligation recognized inAccumulated other comprehensive income as of August 31, 2008 was as follows:

Pension Benefits Postretirement Benefits Year Ended August 31, Year Ended August 31, 2008 2008 Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans

Net actuarial loss (gain) $ 82,871 $ 7,863 $ (1,441) $ (785)Prior service cost (credit) 409 (10,626) (5,704) (8,196)Transition obligation — — 357 —

Total $ 83,280 $ (2,763) $ (6,788) $ (8,981)

The estimated amounts that will be amortized from Accumulated other comprehensive income as ofAugust 31, 2008 into net periodic pension and postretirement benefits expense during the year endedAugust 31, 2009 are as follows:

Pension Benefits Postretirement Benefits Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans

Actuarial loss (gain) $ 1,575 $ (1,178) $ — $ (45)Prior service cost (credit) 210 (609) (801) (809)Transition obligation — — 80 —

Total $ 1,785 $ (1,787) $ (721) $ (854)

Funded Status for Defined Benefit Plans

Generally, annual contributions are made at such times and in amounts as required by law and may,from time to time, exceed minimum funding requirements. The Company's U.S. pension plans includeplans covering certain U.S. employees and former employees, as well as a frozen plan for former pre-incorporation partners, which is unfunded.

The accumulated benefit obligation for all U.S. and non-U.S. defined benefit pension plans as ofAugust 31, 2008 and 2007 was as follows:

August 31, 2008 2007 U.S. Non-U.S. U.S. Non-U.S. Plans Plans Plans Plans

Accumulated benefit obligation $ 914,104 $ 592,941 $ 934,825 $ 545,494

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The following information is provided for pension and postretirement defined benefit plans withprojected benefit obligations in excess of plan assets and for plans with accumulated benefit obligations inexcess of plan assets:

Pension Benefits Postretirement Benefits 2008 2007 2008 2007 Non-U.S. Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Projected benefit obligation in excess of plan assets: Projected benefit obligation $126,493 $271,922 $133,361 $212,043 $112,262 $29,830 $107,406 $30,879 Fair value of plan assets — 128,177 — 87,905 25,923 — 28,322 — Accumulated benefit obligation in excess of plan

assets: Accumulated benefit obligation $126,493 $238,832 $133,361 $188,609 $ — $ — $ — $ — Fair value of plan assets — 127,877 — 87,905 — — — —

Investment Strategies

U.S. Pension Plans

The overall investment objective of the plans is to provide growth in the assets of the plans to helpfund future benefit obligations while managing risk in order to meet current benefit obligations. The plans'future prospects, their current financial conditions, the Company's current funding levels and otherrelevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates ofreturns in order to achieve long-term objectives without undue risk to the plans' ability to meet theircurrent benefit obligations.

The Company recognizes that asset allocation of the pension plans' assets is an important factor indetermining long-term performance. Actual asset allocations at any point in time may vary from thespecified targets below and will be dictated by current and anticipated market conditions, required cashflows, and investment decisions of the investment committee and the pension plans' investment funds andmanagers. Ranges are established to provide flexibility for the asset allocation to vary around the targetswithout the need for immediate rebalancing.

Non-U.S. Pension Plans

Plan assets in non-U.S. pension plans conform to the investment policies and procedures of each planand to relevant legislation. The pension committee or trustee of each plan regularly, but at least annually,reviews the investment policy and the performance of the investment managers. In certain countries, thetrustee is also required to consult with the Company. Generally, the investment return objective of eachplan is to achieve a total annualized rate of return that exceeds inflation over the long term by an amountbased on the target asset mix of that plan. In certain countries, plan assets are invested in funds that arerequired to hold a majority of assets in bonds, with a smaller proportion in equities. Also, certain planassets are entirely invested in contracts held with the plan insurer, who determines the investment strategy.Pension plans in certain countries are unfunded.

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Plan Assets

The following table shows the Company's target allocation for fiscal 2009 and weighted-average assetallocations as of August 31, 2008 and 2007 by asset category, for its pension and postretirement benefitplans:

Pension Plans

2009 Target Plan Assets as of August 31, Allocation 2008 2007 Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans U.S. Plans Plans

Asset Category Equity securities 60% 40-50% 80% 43% 81% 48%Debt securities 40 35-45 20 40 18 38 Cash and short-term investments — 0-5 — — 1 — Insurance contracts — 0-5 — 1 — 1 Other — 10-15 — 16 — 13

Total 100% 100% 100% 100% 100% 100%

U.S. Postretirement Plan(1)

2009 Target August 31, Allocation 2008 2007

Asset Category Equity securities 36% 35% 39%Debt securities 24 24 16 Cash and short-term investments 40 41 45

Total 100% 100% 100%

(1) The non-U.S. plans are unfunded and thus the table only relates to the U.S. Plans.

Expected Contributions

In fiscal 2009, no contribution will be required for the U.S. pension plans. In fiscal 2009, theCompany estimates it will contribute approximately $40,000 to its non-U.S. pension plans. Cash fundingfor retiree medical plans in fiscal 2009 is estimated to be approximately $2,000. In fiscal 2009, theCompany expects to pay approximately $9,500 of benefit payments related to the unfunded frozen planfor former pre-incorporation partners. The Company has not determined whether it will make additionalvoluntary contributions for employee pension plans.

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Estimated Future Benefit Payments

Benefit payments, which reflect expected future service, as appropriate, are expected to be paid asfollows:

Pension Benefits Postretirement Benefits Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans

2009 $ 22,052 $ 15,967 $ 3,869 $ 732 2010 25,464 17,871 4,764 828 2011 28,141 19,761 5,733 940 2012 30,870 22,217 6,602 1,052 2013 33,552 25,363 7,753 1,176 2014-2018 217,751 157,910 59,248 8,159

Defined Contribution Plans

In the United States and certain other countries, the Company maintains and administers definedcontribution retirement plans for certain current, retired and resigned employees. Defined contributionretirement plans in countries other than the United States and the United Kingdom are individuallyimmaterial.

In the United States, the Company maintains and administers a trusteed employer 401(k) match plan,the Accenture U.S. 401(k) Match and Savings Plan. The total costs of the 401(k) match plan were$74,655, $53,202 and $48,086 in fiscal 2008, 2007 and 2006, respectively.

In the United States, the Company maintains and administers a trusteed profit sharing plan, theAccenture U.S. Discretionary Profit Sharing Plan. The annual discretionary profit sharing contribution isdetermined by management after the end of the fiscal year. The liability recorded as of August 31, 2008and 2007 for profit sharing was $66,981 and $58,358, respectively. The Company expects to pay theliability recorded as of August 31, 2008 in the first quarter of fiscal 2009. The total costs of the profitsharing plan were $68,349, $58,358, and $52,691 in fiscal 2008, 2007 and 2006, respectively.

In the United Kingdom, the Company maintains and administers a defined contribution plan, theAccenture Retirement Savings Plan. The Company provides matching contributions up to certain amountsbased upon the age of each eligible employee. The total costs of the plan were $70,863, $57,975 and$50,225 in fiscal 2008, 2007 and 2006, respectively.

12. SHARE-BASED COMPENSATION

Share Incentive Plan

The Accenture Ltd 2001 Share Incentive Plan (the "SIP") is administered by the CompensationCommittee of the Board of Directors of Accenture Ltd and provides for the grant of nonqualified shareoptions, incentive stock options, restricted share units and other share-based awards. A maximum of375,000,000 Accenture Ltd Class A common shares are currently authorized for awards under the SIP. Asof August 31, 2008, 140,153,960 shares were available for future grants under the SIP. Accenture LtdClass A common shares covered by awards that expire, terminate or lapse will again be available

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for the grant of awards under the SIP. The Company issues new shares and shares from treasury for sharesdelivered under the SIP.

A summary of information with respect to share-based compensation is as follows:

Year Ended August 31, 2008 2007 2006

Total share-based compensation expense included in Net income $ 377,365 $ 306,795 $ 270,884 Income tax benefit related to share-based compensation included in Net income 119,647 102,823 93,029

Restricted Share Units

Under the SIP, participants may be granted restricted share units, each of which represents anunfunded, unsecured right, which is nontransferable except in the event of death of the participant, toreceive an Accenture Ltd Class A common share on the date specified in the participant's awardagreement. The restricted share units granted under this plan are subject to cliff or graded vesting,generally ranging from 2 to 10 years. For awards with graded vesting, compensation expense isrecognized over the vesting term of each separately vesting portion. Compensation expense is recognizedon a straight-line basis for awards with cliff vesting. Restricted share unit activity during the year endedAugust 31, 2008 was as follows:

2008 Number of Weighted Average Restricted Share Grant-Date Fair Units Value

Nonvested balance as of August 31, 2007 40,017,792 $ 26.81 Granted 13,576,452 37.52 Vested (7,499,963) 23.56 Forfeited (2,078,211) 28.13

Nonvested balance as of August 31, 2008 44,016,070 $ 30.61

As of August 31, 2008, there was $569,208 of total restricted share unit compensation expense relatedto nonvested awards not yet recognized, which is expected to be recognized over a weighted averageperiod of 2.0 years. As of August 31, 2008, there were 10,669,753 restricted share units vested but not yetdelivered as Accenture Ltd Class A common shares.

Stock Options

Stock options are granted to senior executives and other employees under the SIP. Options generallyhave an exercise price that is at least equal to the fair value of the Accenture Ltd Class A common shareson the date the option is granted. Options granted under the SIP are subject to cliff or graded vesting,generally ranging from 2 to 10 years, and generally have a contractual term of 10 years. For awards withgraded vesting, compensation expense is recognized over the vesting period of each

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separately vesting portion. Compensation expense is recognized on a straight-line basis for awards withcliff vesting. Stock option activity for the year ended August 31, 2008 was as follows:

Weighted Average Remaining Weighted Average Contractual Term Aggregate Intrinsic Number of Options Exercise Price (In Years) Value

Options outstanding as of August 31, 2007 42,872,677 $ 19.10 5.4 $ 954,027 Granted 52,704 39.92 Exercised (7,620,233) 18.93 Forfeited (324,084) 22.40

Options outstanding as of August 31, 2008 34,981,064 $ 19.14 4.5 $ 779,362

Options exercisable as of August 31, 2008 32,789,179 $ 18.69 4.3 $ 745,341 Options exercisable as of August 31, 2007 37,696,081 18.45 5.2 863,541 Options exercisable as of August 31, 2006 44,177,710 17.35 5.8 522,702

The weighted average remaining contractual term and aggregate intrinsic value for optionsoutstanding as of August 31, 2006 was 6.3 years and $595,954, respectively.

Other information pertaining to option activity is as follows:

Year Ended August 31, 2008 2007 2006

Weighted average grant-date fair value of stock options granted $ 15.51 $ 14.15 $ 11.13 Total fair value of stock options vested 28,483 79,730 102,333 Total intrinsic value of stock options exercised 150,711 249,004 197,111

Cash received from the exercise of stock options was $144,260 and the income tax benefit realizedfrom the exercise of stock options was $29,268 for the year ended August 31, 2008. As of August 31,2008, there was $3,505 of total stock option compensation expense related to nonvested awards not yetrecognized, which is expected to be recognized over a weighted average period of 1.6 years.

The fair value of each option grant is estimated on the date of grant using the Black-Scholes-Mertonoption pricing model with the following weighted average assumptions.

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Year Ended August 31, 2008 2007 2006

Expected life (in years) 7.0 6.9 7.4 Risk-free interest rate 4.35% 4.65% 4.15%Expected volatility 33% 35% 37%Expected dividend yield 1% 1% 1%

For the three years ended August 31, 2008, the expected life of each award granted was calculatedusing the "simplified method" in accordance with SAB No. 107, "Share-Based Payment," as amended bySAB No. 110, "Share-Based Payment." The risk-free interest rate is based on the implied yield currentlyavailable on U.S. Treasury zero coupon issues with a remaining term equal to the expected life. Expectedvolatility is based on historical volatility levels of Accenture Ltd Class A common shares. Expecteddividend yield is based on historical dividend payments.

Employee Share Purchase Plan

The Accenture Ltd 2001 Employee Share Purchase Plan (the "ESPP") is a nonqualified plan thatallows eligible employee participants to purchase Accenture Ltd Class A common shares at a discountthrough payroll deductions. Under the ESPP, substantially all employees may elect to contribute 1% to10% of their compensation during each semi-annual offering period (up to a per participant maximum of$7.5 per offering period) to purchase Accenture Ltd Class A common shares. The purchase price of theAccenture Ltd Class A common shares is 85% of the end of the offering period market price. A maximumof 75,000,000 Accenture Ltd Class A common shares may be issued under the ESPP. As of August 31,2008, 53,327,243 Accenture Ltd Class A common shares had been issued under the ESPP. Under theESPP, the Company issued 5,618,568 shares, 5,080,185 shares and 6,406,441 shares to employees infiscal 2008, 2007 and 2006, respectively.

13. SHAREHOLDERS' EQUITY

Accenture Ltd

Preferred Shares

The Company has 2,000,000,000 authorized preferred shares, par value $0.0000225 per share, therights and preferences of which are currently undesignated. The Board of Directors of Accenture Ltd hasthe authority to issue the preferred shares in one or more series and to fix the rights, preferences,privileges and restrictions attaching to those shares, including dividend rights, conversion rights, votingrights, redemption terms and prices, liquidation preferences and the numbers of shares constituting anyseries and the designation of any series, without further vote or action by the shareholders.

Any series of preferred shares could, as determined by Accenture Ltd's Board of Directors at the timeof issuance, rank senior to the Company's common shares with respect to dividends, voting rights,redemption and/or liquidation rights. These preferred shares are of the type commonly known as "blank-check" preferred stock.

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Class A Common Shares

Holders of Accenture Ltd's Class A common shares are entitled to one vote per share and do not havecumulative voting rights. Each Class A common share entitles its holder to a pro rata part of any dividendat the times and in the amounts, if any, which Accenture Ltd's Board of Directors from time to timedetermines to declare, subject to any preferred dividend rights attaching to any preferred shares. EachClass A common share is entitled on a winding-up of Accenture Ltd to be paid a pro rata part of the valueof the assets of Accenture Ltd remaining after payment of its liabilities, subject to any preferred rights onliquidation attaching to any preferred shares.

Class X Common Shares

Holders of Accenture Ltd's Class X common shares are entitled to one vote per share and do not havecumulative voting rights. Holders of Class X common shares are not entitled to receive dividends and arenot entitled to be paid any amount upon a winding-up of Accenture Ltd. Most of the Company's partnerswho received Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeableshares in connection with the Company's transition to a corporate structure received a correspondingnumber of Accenture Ltd Class X common shares. Accenture Ltd may redeem, at its option, any Class Xcommon share for a redemption price equal to the par value of the Class X common share. Accenture Ltdhas separately agreed with the original holders of Accenture SCA Class I common shares and AccentureCanada Holdings Inc. exchangeable shares not to redeem any Class X common share of such holder if theredemption would reduce the number of Class X common shares held by that holder to a number that isless than the number of Accenture SCA Class I common shares or Accenture Canada Holdings Inc.exchangeable shares owned by that holder, as the case may be. Accenture Ltd will redeem Class Xcommon shares upon the redemption or exchange of Accenture SCA Class I common shares andAccenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X commonshares outstanding at any time does not exceed the aggregate number of Accenture SCA Class I commonshares and Accenture Canada Holdings Inc. exchangeable shares outstanding. Class X common shares arenot transferable without the consent of Accenture Ltd.

Equity of Subsidiaries Redeemable or Exchangeable for Accenture Ltd Class A Common Shares

Accenture SCA Class I Common Shares

Senior executives in certain countries, including the United States, received Accenture SCA Class Icommon shares in connection with the Company's transition to a corporate structure. Only the Company'scurrent and former senior executives and their permitted transferees hold Accenture SCA Class I commonshares. Each Accenture SCA Class I common share entitles its holder to one vote on all matters submittedto a vote of shareholders of Accenture SCA and entitles its holders to dividends and liquidation payments.

Subject to the transfer restrictions in Accenture SCA's Articles of Association, Accenture SCA isobligated, at the option of the holder, to redeem any outstanding Accenture SCA Class I common share ata redemption price per share generally equal to its current market value as determined in accordance withAccenture SCA's Articles of Association. Under Accenture SCA's Articles of

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Association, the market value of a Class I common share that is not subject to transfer restrictions will bedeemed to be equal to (i) the average of the high and low sales prices of an Accenture Ltd Class Acommon share as reported on the New York Stock Exchange (or on such other designated market onwhich the Class A common shares trade), net of customary brokerage and similar transaction costs, or(ii) if Accenture Ltd sells its Class A common shares on the date that the redemption price is determined(other than in a transaction with any employee or an affiliate or pursuant to a preexisting obligation), theweighted average sales price of an Accenture Ltd Class A common share on the New York StockExchange (or on such other market on which the Class A common shares primarily trade), net ofcustomary brokerage and similar transaction costs. Accenture SCA may, at its option, pay this redemptionprice with cash or by delivering Accenture Ltd Class A common shares on a one-for-one basis. Eachholder of Class I common shares is entitled to a pro rata part of any dividend and, subject to the rights ofthe holders of Class II common shares and Class III common shares, to the value of any remaining assetsof Accenture SCA after payment of its liabilities upon dissolution.

Accenture SCA Class II and Class III common shares

On June 28, 2005, Accenture SCA's shareholders approved certain amendments to the rights ofAccenture SCA Class II common shares held by Accenture Ltd, as well as the creation of a new class ofcommon shares known as "Class III common shares" into which all Class I common shares held byAccenture Ltd and its affiliates were reclassified. Accenture SCA Class II common shares and Class IIIcommon shares may not be held by any person other than the general partner of Accenture SCA and itssubsidiaries. All Class I common shares that are sold or otherwise transferred to Accenture Ltd or itssubsidiaries will be automatically reclassified into Class III common shares.

Accenture SCA Class II common shares and Class III common shares (or any lettered sub-series ofthat class) are not entitled to any cash dividends. If the Board of Directors of Accenture Ltd authorizes thepayment of a cash dividend on Accenture Ltd's Class A common shares, Accenture Ltd, as general partnerof Accenture SCA, will cause Accenture SCA to redeem Class II common shares and Class III commonshares that Accenture Ltd holds to obtain cash needed to pay dividends on its Class A common shares. Atany time that Accenture SCA were to pay a cash dividend on its Class I common shares, new Class IIcommon shares and Class III common shares would be issued to the existing holders of Class II commonshares and Class III common shares, in each case having an aggregate value of the amount of any cashdividends that the holders of those Class II or Class III common shares would have received had theyratably participated in the cash dividend paid on the Class I common shares.

Each Class II common share entitles its holder to receive a liquidation payment equal to 10% of anyliquidation payment to which a Class I common share entitles its holder. Each Class III common shareentitles its holder to receive a liquidation payment equal to 100% of any liquidation payment to which aClass I common share entitles its holder.

Accenture Canada Holdings Inc. Exchangeable Shares

Partners resident in Canada and New Zealand received Accenture Canada Holdings Inc. exchangeableshares in connection with the Company's transition to a corporate structure. Subject to the transferrestrictions contained in Accenture Ltd's bye-laws, holders of Accenture Canada Holdings Inc.exchangeable shares may exchange their shares for Accenture Ltd Class A common shares on a

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

one-for-one basis. The Company may, at its option, satisfy this exchange with cash at a price per sharegenerally equal to the market price of an Accenture Ltd Class A common share at the time of theexchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receivedistributions equal to any distributions to which an Accenture Ltd Class A common share entitles itsholder.

14. MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY

Share Purchase And Redemption Activity

The Board of Directors of Accenture Ltd has authorized funding for the Company's publiclyannounced open-market share purchase program for acquiring Accenture Ltd Class A common shares andfor purchases and redemptions of Accenture Ltd Class A common shares, Accenture SCA Class Icommon shares and Accenture Canada Holdings Inc. exchangeable shares held by the Company's currentand former senior executives and their permitted transferees.

The Company's share purchase activity during the year ended August 31, 2008 was as follows:

Accenture SCA Class I Common Accenture Ltd Class A Shares and Accenture Canada Common Shares Holdings Inc. Exchangeable Shares Total Shares Amount Shares Amount Shares Amount

Open-market share purchases(1) 10,250,028 $ 358,052 — $ — 10,250,028 $ 358,052 Other share purchase programs 5,898,398 196,357(2) 41,757,115(3) 1,592,938 47,655,513 1,789,295 Other purchases(4) 2,874,791 113,887 — — 2,874,791 113,887

Total 19,023,217 $ 668,296 41,757,115 $ 1,592,938 60,780,332 $ 2,261,234

(1) The Company conducts a publicly announced, open-market share purchase program for Accenture Ltd Class A common shares. These shares are held as treasury

shares by one or more subsidiaries of Accenture Ltd and may be utilized to provide for select employee benefits, such as equity awards to the Company's

employees.

(2) On February 1, 2008, Accenture Equity Finance B.V., an indirect subsidiary of Accenture SCA, purchased 5,898,398 Accenture Ltd Class A common shares at a

per share price of $33.29, resulting in a cash outlay of approximately $196,357. Shares from this transaction were purchased from certain former senior executives

residing outside the United States.

(3) Primarily represents purchases and redemptions of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares from current

and former senior executives and their permitted transferees.

(4) During the year ended August 31, 2008, as authorized under the Company's various employee equity share plans, the Company acquired Accenture Ltd Class A

common shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture

Ltd Class A common shares under those plans.

On October 25, 2007, the Board of Directors of Accenture Ltd authorized an additional $3,000,000for share purchases. Management has discretion to use this authorization for purchases under either theCompany's publicly announced open-market share purchase program or its other share purchase programs.As of August 31, 2008, the Company's aggregate available authorization was $2,502,959.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Other Share Redemptions

During fiscal 2008, the Company issued 11,130,150 Accenture Ltd Class A common shares uponredemptions of an equivalent number of Accenture SCA Class I common shares pursuant to theCompany's registration statement on Form S-3 (the "registration statement") filed on May 15, 2007. Theregistration statement allows the Company, at its option, to issue freely tradable Accenture Ltd Class Acommon shares in lieu of cash upon redemptions of Accenture SCA Class I common shares held by theCompany's senior executives, former executives and their permitted transferees.

Subsequent Event

On September 24, 2008, Accenture Ltd declared a cash dividend of $0.50 per share on its Class Acommon shares for shareholders of record at the close of business on October 10, 2008. Accenture Ltdwill cause Accenture SCA to declare a cash dividend of $0.50 per share on its Class I common shares forshareholders of record at the close of business on October 7, 2008. Both dividends are payable onNovember 17, 2008. The payment of the cash dividends will result in the issuance of an immaterialnumber of additional restricted share units to holders of restricted share units.

15. LEASE COMMITMENTS

The Company has operating leases, principally for office space, with various renewal options.Substantially all operating leases are non-cancelable or cancelable only by the payment of penalties.Rental expense in agreements with rent holidays and scheduled rent increases is recorded on a straight-line basis over the lease term. Rental expense including operating costs and taxes and sublease incomefrom third parties during the year ended August 31, 2008, 2007 and 2006 was as follows:

August 31, 2008 2007 2006

Rental expense $ 515,161 $ 452,938 $ 413,722 Sublease income from third parties 37,625 35,147 29,249

Future minimum rental commitments under non-cancelable operating leases as of August 31, 2008,were as follows:

Operating Operating Lease Sublease Payments Income

2009 $ 426,698 $ (37,276)2010 334,684 (34,272)2011 265,139 (27,300)2012 197,310 (24,908)2013 161,134 (24,078)Thereafter 874,770 (96,199)

$ 2,259,735 $ (244,033)

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

16. COMMITMENTS AND CONTINGENCIES

Guarantees

The Company has the right to purchase substantially all of the remaining outstanding shares ofAvanade not owned by the Company at fair value if certain events occur. The Company may also berequired to purchase substantially all of the remaining outstanding shares of Avanade at fair value ifcertain events occur.

The Company has various agreements in which it may be obligated to indemnify other parties withrespect to certain matters. Generally, these indemnification provisions are included in contracts arising inthe normal course of business under which the Company customarily agrees to hold the indemnified partyharmless against losses arising from a breach of representations related to such matters as title to assetssold, licensed or certain intellectual property rights and other matters. Payments by the Company undersuch indemnification clauses are generally conditioned on the other party making a claim. Such claims aretypically subject to challenge by the Company and to dispute resolution procedures specified in theparticular contract. Further, the Company's obligations under these agreements may be limited in terms oftime and/or amount and, in some instances, the Company may have recourse against third parties forcertain payments made by the Company. It is not possible to predict the maximum potential amount offuture payments under these indemnification agreements due to the conditional nature of the Company'sobligations and the unique facts of each particular agreement. Historically, the Company has not made anypayments under these agreements that have been material individually or in the aggregate. As ofAugust 31, 2008, management was not aware of any obligations arising under such indemnificationcontracts that would require material payments.

From time to time, the Company enters into contracts with clients whereby it has joint and severalliability with other participants and/or third parties providing related services and products to clients.Under these arrangements, the Company and other parties may assume some responsibility to the client ora third party for the performance of others under the terms and conditions of the contract with or for thebenefit of the client or in relation to the performance of certain contractual obligations. In somearrangements, the extent of the Company's obligations for the performance of others is not expresslyspecified. As of August 31, 2008, the Company estimates that it had assumed an aggregate potentialliability of approximately $1,285,000 to its clients for the performance of others under arrangementsdescribed in this paragraph. These contracts typically provide recourse provisions that would allow theCompany to recover from the other parties all but approximately $17,000 if the Company is obligated tomake payments to the clients that are the consequence of a performance default by the other parties. Todate, the Company has not been required to make any significant payments under any of the contractsdescribed in this paragraph.

Legal Contingencies

As of August 31, 2008, the Company or its present personnel had been named as a defendant invarious litigation matters. The Company and/or its personnel also from time to time are involved ininvestigations by various regulatory or legal authorities concerning matters arising in the course of itsbusiness around the world. Based on the present status of these matters, management believes thesematters will not ultimately have a material effect on the Company's results of operations or financialcondition.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

17. SEGMENT REPORTING

Operating segments are defined by SFAS No. 131, "Disclosures about Segments of an Enterprise andRelated Information" ("SFAS No. 131"), as components of an enterprise about which separate financialinformation is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance.

The Company's chief operating decision maker is its Chief Executive Officer. The Company'soperating segments are managed separately because each operating segment represents a strategicbusiness unit providing management consulting, technology and outsourcing services to clients indifferent industries.

The Company's reportable operating segments are the five operating groups, which areCommunications & High Tech, Financial Services, Products, Public Service (known as "Government"prior to September 1, 2007) and Resources. Information regarding the Company's reportable operatingsegments is as follows:

Year Ended August 31: Comm. & Financial Public 2008 High Tech Services Products(3) Service(3) Resources Other Total

Revenues before reimbursements $ 5,449,737 $ 5,005,039 $ 6,068,589 $ 2,870,765 $ 3,963,477 $ 29,195 $ 23,386,802 Depreciation(1) 72,924 69,566 78,849 42,658 54,866 — 318,863 Operating income 656,785 660,560 863,893 260,245 570,099 — 3,011,582 Assets as of August 31(2) 816,081 303,364 522,526 638,371 480,202 (28,262) 2,732,282

2007 Revenues before reimbursements $ 4,600,460 $ 4,357,327 $ 4,913,220 $ 2,560,530 $ 3,242,596 $ 21,681 $ 19,695,814 Depreciation(1) 57,294 62,053 58,361 40,632 42,150 — 260,490 Operating income 581,780 490,433 669,201 272,411 478,794 — 2,492,619 Assets as of August 31(2) 774,748 108,180 456,967 451,596 332,719 22,428 2,146,638

2006 Revenues before reimbursements $ 4,177,061 $ 3,558,147 $ 4,010,698 $ 2,221,121 $ 2,665,778 $ 13,586 $ 16,646,391 Depreciation(1) 58,307 57,437 47,350 60,421 43,339 — 266,854 Operating income 630,502 387,786 399,853 83,416 339,502 — 1,841,059 Assets as of August 31(2) 550,333 86,733 357,364 528,415 316,399 21,239 1,860,483

(1) This amount includes depreciation on property and equipment controlled by each operating segment, as well as an allocation for depreciation on property and

equipment they do not directly control.

(2) Operating segment assets directly attributed to an operating segment and provided to the chief operating decision maker include Receivables from clients, current

and non-current Unbilled services, Deferred contract costs and current and non-current Deferred revenues.

(3) During the second quarter of fiscal 2006, in connection with certain large, long-term contracts (the "NHS Contracts"), the Company recorded a $450,000 aggregate

loss provision that was reflected in Cost of services. The Company later entered into an agreement to transfer to a third party the majority of its rights and

obligations under the NHS Contracts. This agreement resulted in a $339,000 reduction in net revenues in the fourth quarter of fiscal 2006, which was offset by a

$339,000 decrease in Cost of services, including a reversal of the remainder of the loss provision recorded earlier in fiscal 2006. These adjustments were reflected

in the operating results of the Company's Products and Public Service operating groups.

The accounting policies of the operating segments are the same as those described in Note 1(Summary of Significant Accounting Policies) to these Consolidated Financial Statements.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Revenues are attributed to geographic areas and countries based on where client services aresupervised. Information regarding geography and countries is as follows:

Year Ended August 31: Americas EMEA(1) Asia Pacific Total

2008 Net revenues $ 9,725,808 $ 11,545,905 $ 2,115,089 $ 23,386,802 Reimbursements 961,683 749,232 216,109 1,927,024

Revenues 10,687,491 12,295,137 2,331,198 25,313,826 Long-lived assets as of August 31 280,812 295,301 224,051 800,164

2007 Net revenues $ 8,482,646 $ 9,533,746 $ 1,679,422 $ 19,695,814 Reimbursements 869,589 705,851 181,493 1,756,933

Revenues 9,352,235 10,239,597 1,860,915 21,452,747 Long-lived assets as of August 31 320,835 268,355 218,879 808,069

2006 Net revenues $ 7,741,139 $ 7,643,712 $ 1,261,540 $ 16,646,391 Reimbursements 824,750 637,152 120,073 1,581,975

Revenues 8,565,889 8,280,864 1,381,613 18,228,366 Long-lived assets as of August 31 330,185 247,944 149,563 727,692

(1) EMEA includes Europe, Middle East and Africa.

The Company conducts business in the following countries that individually comprised more than10% of consolidated net revenues within the three years ended August 31, 2008:

Year Ended August 31, 2008 2007 2006

United States 34% 36% 39%United Kingdom 12 14 13

The Company conducts business in the following countries that hold more than 10% of its totalconsolidated long-lived assets, as follows:

August 31, 2008 2007 2006

United States 29% 34% 40%United Kingdom 10 11 13 India 15 15 11

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

Net revenues by type of work are as follows:

Year Ended August 31, 2008 2007 2006

Consulting $ 14,117,186 $ 11,856,263 $ 9,892,128 Outsourcing 9,269,616 7,839,551 6,754,263

Net revenues 23,386,802 19,695,814 16,646,391 Reimbursements 1,927,024 1,756,933 1,581,975

Revenues $ 25,313,826 $ 21,452,747 $ 18,228,366

18. QUARTERLY DATA (unaudited)

First Second Third Fourth Year Ended August 31, 2008 Quarter Quarter Quarter Quarter Annual

Net revenues $ 5,673,913 $ 5,611,314 $ 6,102,059 $ 5,999,516 $ 23,386,802 Reimbursements 428,044 446,309 491,142 561,529 1,927,024

Revenues 6,101,957 6,057,623 6,593,201 6,561,045 25,313,826 Cost of services before reimbursable expenses 3,968,836 3,958,264 4,179,378 4,094,739 16,201,217 Reimbursable expenses 428,044 446,309 491,142 561,529 1,927,024

Cost of services 4,396,880 4,404,573 4,670,520 4,656,268 18,128,241 Operating income 726,399 638,057 862,154 784,972 3,011,582 Net income 381,285 406,557 469,089 434,820 1,691,751 Weighted average Class A common shares:

— Basic 611,842,254 608,472,725 606,513,399 617,165,786 610,949,205 — Diluted 839,271,348 827,974,896 816,421,753 809,944,127 822,371,710

Earnings per Class A common share: — Basic $ 0.62 $ 0.67 $ 0.77 $ 0.70 $ 2.77 — Diluted $ 0.60 $ 0.64 $ 0.74 $ 0.67 $ 2.65

Common stock price per share: — High $ 42.32 $ 38.44 $ 42.04 $ 42.00 $ 42.32 — Low $ 33.03 $ 31.91 $ 32.42 $ 38.02 $ 31.91

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)

First Second Third Fourth Year Ended August 31, 2007 Quarter Quarter Quarter Quarter Annual

Net revenues $ 4,754,088 $ 4,749,838 $ 5,081,804 $ 5,110,084 $ 19,695,814 Reimbursements 412,271 419,515 461,880 463,267 1,756,933

Revenues 5,166,359 5,169,353 5,543,684 5,573,351 21,452,747 Cost of services before reimbursable expenses 3,321,844 3,344,772 3,471,962 3,515,763 13,654,341 Reimbursable expenses 412,271 419,515 461,880 463,267 1,756,933

Cost of services 3,734,115 3,764,287 3,933,842 3,979,030 15,411,274 Operating income 609,592 559,392 681,529 642,106 2,492,619 Net income 284,232 296,722 345,400 316,794 1,243,148 Weighted average Class A common shares:

— Basic 598,612,668 604,326,019 607,421,151 606,280,399 604,128,805 — Diluted 875,778,847 867,842,561 859,715,775 847,442,949 862,431,623

Earnings per Class A common share: — Basic $ 0.47 $ 0.49 $ 0.57 $ 0.52 $ 2.06 — Diluted $ 0.46 $ 0.47 $ 0.54 $ 0.50 $ 1.97

Common stock price per share: — High $ 35.17 $ 39.25 $ 41.19 $ 44.03 $ 44.03 — Low $ 28.28 $ 33.45 $ 34.28 $ 37.25 $ 28.28

F-46

Exhibit 10.10

SERVICE AGREEMENT

FOR MANAGING DIRECTORS

between

Accenture GmbH

Campus Kronberg 1

61476 Kronberg

(hereinafter referred to as the "Company")

and

(hereinafter referred to as "Employee")

Article 1 – Position and Scope of Duties

1.1 Employee is appointed Managing Director (Geschäftsführer) of the Company by shareholder's resolution. The Company shall be entitled to appointadditional Managing Directors. The Company may ask the Managing Director to resign from the office as a Managing Director or the Company mayrevoke the appointment as a Managing Director without affecting this Service Agreement, when the Managing Director is working for more than twomonths permanently on projects outside of Germany.

1.2 Employee shall represent the Company in accordance with the laws of Germany, the statutes ("Satzung") of the Company, the policies of Accenture (theterm Accenture – hereinafter referred to as "Accenture" — shall include all Accenture subsidiaries and affiliates of Accenture Ltd.), the rules for theManaging Directors of the Company (in particular any rules of procedure — Geschäftsordnung) as amended from time to time and this ServiceAgreement. Employee shall be entitled to represent the Company jointly together with another Managing Director or a holder of General Commercial PoA(Prokurist). In accordance with the current signing policy and other applicable policies of

Accenture he may also sign together with a holder of General PoA (Generalbevollmächtigter). The restrictions set out in Section 181 German Civil Code(§ 181 Bürgerliches Gesetzbuch) (prohibition of self-contracting) shall apply.

1.3 Employee shall be obliged to consult and manage Accenture's and the Company's business applying the diligence of a prudent businessman and in

accordance with the management regulations of the Company and the Accenture policies, as issued and amended from time to time. Employee will on hisown initiative inform himself about the current version of such policies which will be published in the intranet by the Company and Accenture. He shallfollow any directives from the shareholders or their representatives and cooperate with the Supervising Senior Executive of Accenture. The SupervisingSenior Executive, a Senior Executive Level of Responsibility 1 — 3, shall be determined or re-determined from time to time by the Country ManagingDirector (hereinafter the "CMD") as representative of the shareholders.

1.4 Employee shall belong to the Growth Platform Systems Integration & Technology in ASG. Employee may carry the title "Senior Executive" internally and

the external title "Senior Managing Director" in accordance with the policies of the Accenture Group as amended from time to time. 1.5 The Company may assign further tasks to Employee and determine an allocation of responsibilities in a managerial sense. Such tasks may include (i) work

in various locations inside and outside Germany for a period of 6 or more months or permanently and/or (ii) work at the premises of a client, customer orsupplier. Apart from such assignment Employee is furthermore prepared to travel extensively inside and outside Germany as business requires. Employeeshall work whatever hours are required for the fulfillment of his tasks.

1.6 Employee may be asked to become Managing Director of affiliates of the Company within Accenture. In such case, this Service Agreement shall apply aswell. The Company may at any time require from Employee to resign from such position.

Article 2 – Limits for the Power of Representation

Employee shall be entitled to all business transactions required in the daily course of business of the Company. All other transactions require the prior consentof the shareholders, especially those transactions which are in contradiction or deviation to Accenture policies or Company rules.

Article 3 – Other Activities

3.1 Employee shall devote his full working time and ability to the business of Accenture. Any other direct or indirect professional activity including part timeactivities shall be subject to the prior written consent of the Company that may deny such consent if such activity is not in the interest of Accenture. Thesame shall apply for representation activities and honorary functions.

3.2. Scientific and literary activity shall be permitted, provided that the Company is informed prior to publication and such activity does not adversely affectthe working capacity of Employee, does not give rise to the divulging of confidential information, or is in any other way not in the interest of theCompany. Any use of the Company's name shall require prior approval of the Company. Article 8 of this Service Agreement shall remain unaffected.

3.3. Employee declares hereby that he took full notice of, and undertakes to comply with, all relevant Insider Trading Rules (e.g. Wertpapierhandelsgesetz,SEC Rules, FCPA).

3.4. Employee is not entitled to accept any benefits from third parties linked with the former, present or future services of Accenture unless these benefits arewithin the range of the respective tax relief through depreciation allowance for the presenter and appropriate within the context these benefits are offered.In any case Employee has to avoid the appearance of corruptibility.

Article 4 – Remuneration

4.1 Employee shall be entitled to an annual base compensation which shall be reviewed annually. The annual base compensation shall be paid in 12 equalmonthly installments, payable in arrears. The annual base compensation may be adjusted for participation in the Company car plan and insurances.

4.2. For each compensation year the base compensation shall be calculated on Employee's Base Units and the compensation year's local market based Earningsper Unit (EPU) for Germany, in accordance with the applicable Accenture senior executive compensation model and policies. Base Units are dependent onthe then current role and responsibility; the Company reserves its right to realign – either up or down – Employee's role and responsibility from time totime. Base Units and the local market based EPU may vary and are determined by Accenture from time to time.

4.3 Employee is eligible to receive a yearly individual performance bonus based on his personal performance as defined by the Company in its own discretionand laid out in the applicable policies. The individual performance bonus shall be calculated on a yearly basis after the end of the fiscal year. Theindividual performance bonus is granted by the Company as a result of the performance management process. The performance management processrequires an agreement on individual objectives at the beginning of the fiscal year. In case no agreement is reached by such time, the formerly agreedobjectives shall remain applicable. The shareholders or their representatives will evaluate at the end of the fiscal year whether the objectives were met. Themethod of calculation of the individual performance bonus is related to the relative performance rating determined by the Company and may be amendedfrom time to time.

4.4 The compensation year runs from December 1st to November 30th of the following year.

4.5 The annual amount of both, the base compensation and the structure and details of the individual performance bonus shall be communicated in the annualcompensation letter which shall apply for the respective compensation year and shall become an integral part of this Service Agreement.

4.6 In addition the Company may grant to Employee an annual bonus based on his personal performance and on the overall performance of Accenture and inaccordance with applicable policies. The Company reserves the right to amend or terminate the aforementioned bonus without notice at any time. Anybonus shall constitute voluntary payments for a single year. There shall be no claim and title for the future, even if such payment has been received severaltimes.

4.7 Any and all payments to Employee, which are not governed by this Agreement shall be deemed voluntary and shall not constitute any obligation for futurepayments of the Company, if not confirmed in writing.

4.8 The provisions of sections 4.1 through 4.5 shall constitute the remuneration for all activities which Employee shall perform under this Service Agreement.Employee shall not be entitled to any additional compensation for overtime work, including work on weekends and statutory holidays and/or for work foranother Accenture company.

4.9 The Company shall bear the employer portion of the mandatory social security contribution (Arbeitgeberanteil, Sozialversicherungsbeiträge) includingcontributions to state unemployment and medical insurance according to German law. In case Employee opts for private medical insurance instead of statemedical insurance, the Company shall bear half of the contributions up to the maximum to be paid as mandatory medical insurance contribution.

4.10 Employee is entitled to participate in the Senior Executive Pension Plan for Senior Executives Level of Responsibility 1 — 3.

Article 5 – Other Benefits

5.1 Travel expenses and any other necessary expenses reasonably incurred by Employee in the furtherance of the Company's business shall be reimbursedagainst presentation of vouchers in accordance with the applicable policies and guidelines of Accenture and the applicable tax provisions.

5.2 The Company shall in accordance with the Company Car Program provide Employee with a company car for business and private use. Further detailsincluding regulations concerning cost coverage are stipulated in the respective policy as amended from time to time.

5.3 The Company shall provide insurance for Employee covering specified risks in accordance with the applicable Accenture policy as amended from time totime.

5.4 Accenture Ltd., Bermuda, operates an Equity Program which Employee is entitled to participate in, in accordance with its terms and conditions asamended from time to time. Employee acknowledges no legal claim and title for payment arises from this program against the Company.

Article 6 – Inability to Perform Duties

6.1. In case Employee should become unable to perform his duties under this Service Agreement, he shall inform the Company and his Supervising SeniorExecutive immediately about his inability, including the anticipated duration of his inability. In case such inability is due to illness and will last for morethan two working days, Employee shall provide the Company/his HR Representative with an appropriate medical certificate confirming incapacity forwork and its anticipated duration. If business appointments are affected, Employee shall inform the company and draw their attention to work which is tobe completed urgently, in order to allow adequate replacement.

6.2 If Employee is prevented from fulfilling his duties under this Service Agreement due to reasons which he is not responsible for, he shall be continuouslypaid for a period of six weeks. In addition to this, the Accenture policies, in its current version at the relevant point in time may provide for a longer periodof continued payment. In order to cover additional risks due to inability to perform his duties, Employee shall be required to take out insurance at his ownexpense as stipulated in the respective Accenture policy as amended from time to time.

6.3 Employee shall assign to the Company, and the Company shall accept such assignment, any claim for damages he may have against a third party inconnection with his inability to work up to the amount of damages incurred to the detriment of the Company, and shall provide the Company with allnecessary assistance to enforce such assignment.

Article 7 – Vacation

7.1 Employee shall be entitled to annual vacation of 25 working days.

7.2 Vacation time shall be coordinated with the Supervising Senior Executive taking into consideration the personal wishes of Employee, the vacation plans ofother managing directors and employees, and the best interests of the Company.

7.3 Vacation time not taken in a certain calendar year may be carried forward to the next calendar year. Vacation time carried forward must be taken until theend of the fiscal year. Vacation time not taken until then shall be forfeited if it exceeds a vacation account balance of 300 hours.

Article 8 – Confidentiality, Client Protection, Data Protection

8.1 Employee herewith accepts a strict duty of secrecy and confidentiality with respect to

– all trade secrets and any other information related to the business of Accenture which are not in the public domain, and – all information, documents and other materials or data media of clients of Accenture.

8.2 Employee shall not directly or indirectly disclose or make use of the Accenture's knowledge capital for any other purpose than a purpose of the Companyor Accenture. Accenture's knowledge capital includes all information, documents and any other materials or data media containing intellectual property ofthe Company or Accenture, especially working procedures, guidelines and best practices, development or solution tools, methodologies, models, programs,program modules, etc., gained within the scope of all business and client relationships that could be valuable for Accenture either internally or in furtherprojects for clients.

8.3 Employee shall not solicit or assist or facilitate the solicitation of any employee of Accenture with the intention of causing them to render services to otherpersons or enterprises, if not otherwise clearly instructed by the shareholder.

8.4 Employee shall not be entitled to copy, duplicate, access or otherwise appropriate confidential information for his own or for any third parties' use orbenefit.

8.5 Upon termination of this Service Agreement or in the event of leave of absence or suspension from work, Employee shall immediately return allconfidential or client related information, including any work he has produced during his service for Accenture, and any embodiments, copies or otherreproductions thereof. The Company may demand return of all documents and information as soon as notice of termination of this Service Agreement isgiven or Employee would be suspended from work. Provisions 8.1 to 8.4 shall continue to apply after termination of this Service Agreement.

8.6 Employee herewith acknowledges that (i) the Company or Accenture will process personal data relating to him and (ii) he will have access to and processpersonal data about third parties and/or the Company. Employee agrees to be bound by and to abide with the Accenture policies regarding processing ofpersonal data, as amended and disclosed internally from time to time and agreed to in the "Data Privacy Compliance Consent Form" including its exhibitshall form an integral part of this Service Agreement and which is kept in his Personnel File.

Article 9 – Intellectual Property

9.1 At the beginning of the services Employee shall notify to the Company any and all technical innovations made or substantially completed by him alone ortogether with third parties, regardless of the possibility to get a patent for this innovation, which could be exploited by the Company for business activities.Employee shall also inform the Company whether he is in the position to grant the necessary utilization rights to the Company.

9.2 Employee shall grant to the Company an exclusive, unrestricted, perpetual and world wide license (hereinafter the "License") to all copyright protectedWorks, including, without limitation, computer programs as defined in Section 69a German Copyright Act (Urheberrechtsgesetz), laboratory or productionreports, manuals and related materials originated, conceived, written and/or made by him solely or jointly with others during the term of this ServiceAgreement (hereinafter the "Works"), be it as a consequence of the services or coincidentally.

Such License shall include, inter alia, the right of the Company to use, publish, reproduce, disseminate, record in digital or analogue form on picture, data

and sound carriers of all kinds, and reproduce and disseminate same, each in physical and non-physical form, against or without remuneration. Inparticular, the License shall also include the authority to make the Work available interactively by electronic means. The Company shall be further entitledto adapt, modify, and combine with other Works, the Works created by

Employee and to use and exploit the Works so adapted, modified or combined with other Works, to the extent set forth hereinbefore. 9.3 The Company shall have the right to exploit the License either through itself or through third parties, either in whole or in part. Therefore, the License

granted shall be transferable and sub-licensable.

9.4 With respect to any former or future employment relationship between Employee and the Company the above Articles 9.1 — 9.3 are without prejudice toSection 69b German Copyright Act (Urheberrechtsgesetz). For the avoidance of doubt, the Company and Employee hereby acknowledge that anagreement in the sense of Section 69b German Copyright Act must be in written form.

9.5 Employee shall undertake not to make use of his personal rights in accordance with sections 12, 14, 25, 39 German Copyright Act (Urheberrechtsgesetz).Employee shall further undertake to make use of his rights under section 41 German Copyright Act no earlier than five (5) years from the date the Work iscreated by him. The Company shall consider and take into account the interest of Employee as far as this is economically and technically reasonable. TheCompany, in particular in the case of computer programs as defined in Section. 69a German Copyright Act (Urheberrechtsgesetz), shall be free to choose atitle for the Works and, in doing so, shall not be obliged to state Employee's name.

9.6 Employee and the Company agree that all Works subject to the License granted under Articles 9.2 – 9.5 shall be part of the job description as set forth inArticle 1 above and shall be fully compensated under the remuneration provided in Article 4 above.

9.7 Employee shall inform the Company about any and all inventions and qualified proposals for technical improvements (hereinafter the "Inventions") hemay have made during his services, be it as a consequence of the services or coincidentally. Employee hereby transfers to the Company exclusively,without limitation as to time or territory, any and all rights to such Inventions. Employee shall further undertake to provide the Company with any requireddocumentation and to make all necessary signatures, if needed e.g. for an application of a domestic or foreign protective right. Article 9.6 shall applyaccordingly to such Inventions.

9.8 With respect to any other intellectual property rights created by Employee solely or jointly with others during the term of this Service Agreement, be it as aconsequence of the services or coincidentally, and with the exception of Works (Article 9.2) as well as

Inventions (Article 9.7) Employee transfers to the Company exclusively, without limitation as to time or territory, any and all rights thereto. Article 9.6shall apply accordingly to such intellectual property rights.

9.9 The "Restrictions on Business Activities after Resignation, Removal or Retirement" attached to this Service Agreement shall apply and form an integral

part of this Service Agreement.

Article 10 – Term of Employment and Notice

10.1 This Service Agreement shall be valid as of and shall end, without the need to give notice, on . Employee and the Company shall be entitledto terminate this Service Agreement by giving six (6) months prior notice effective to the end of a calendar month.

10.2 Employee ensures being in possession of any and all administrative authorizations required to perform the contractual duties (e.g. valid residence permit).The service agreement automatically terminates if (i) any such required administrative authorization is cancelled or discontinued and (ii) at the time ofcancellation of discontinuation the render or extension of the required authorization can not reasonably be expected within a period of one month.

10.3 In case this Service Agreement will be terminated – no matter for what reason and on what grounds and irrespective of whether such notice is given byEmployee or by the Company, regardless of the reason of such termination – the Company shall be entitled to suspend and release Employee from work atany time. In such case the Company shall continue to pay the annual compensation pursuant to Sections 4.1 and 4.2 of this Service Agreement. Vacationtime not taken until suspension and release date shall be set off against suspension/release time. Suspension time shall not count for calculating any bonus.

10.4 The right of both parties to terminate for cause shall remain unaffected.

10.5 Notice of termination must be given in writing.

10.6 In case of termination of this Service Agreement and/or revocation of appointment to Senior Executive Level of Responsibility 1 — 3, the Company shallbe entitled to terminate any other position or membership of Employee held in Accenture or on behalf of the Company. Employee shall take theappropriate steps and provide assistance to the Company to this effect.

10.7 In case of release from work, it shall be at the sole discretion of the Company to determine regulations regarding the use and return of the company car andtechnical equipment such as notebook and mobile phone, as well as the use of offices and infrastructure and the deletion of access rights.

Article 11 – Obligation to enforce claims

Both parties shall assert claims resulting from this contract in writing and no later than 6 months after due date of the claims, otherwise the claims will expire.This does not apply to claims resulting from the company car account. Theses claims will expire 2 years after their due date. Additionally, the terms andconditions of the company car program apply.

Article 12 – Replacement of former Agreements and Contracts

This Service Agreement shall supersede and replace all other previous contracts of employment between Employee and the Company.

Article 13 – Final Provisions

13.1 Employee undertakes to regularly notice all Accenture global and local policies, guidelines and regulations as published in the Intranet of Accenture,currently under . Employee hereby explicitly undertakes and agrees to all provisions in these programs, guidelines and policies including the Codeof Business Ethics.

13.2 Employee shall inform the Company of changes of his private address in writing without undue delay. In the event Employee is entitled to any benefitsfrom the Companies pension plans or Accenture Ltd. Equity Program outlasting the duration of this Service Agreement, this provision shall also applyafter termination of this Service Agreement.

13.3 Any amendments of or additions to this Service Agreement shall be made in writing. This shall also apply to any modifications or termination of thiswritten form clause.

13.4 If any provision of this Service Agreement is held to be invalid, the remaining provisions shall remain valid, and the invalid provision shall be replaced bysuch valid one which shall have the closest admissible economic effect. The same shall apply in the event that the Service Agreement is found to beincomplete.

13.5 This Service Agreement shall be governed and construed in accordance with German law. Accenture GmbH

Employee

Annex A

RESTRICTIONS ON BUSINESS ACTIVITIES AFTER RESIGNATION; REMOVAL OR RETIREMENT

(A) Employee acknowledges that he occupies a position of special trust and confidence with respect to the Company and its Senior Executives. Belonging to the group of Senior Executives Level of Responsibility 1 — 3 imposes the obligation to act in a stewardship capacity with respect to the

preservation and development of the Company and its resources for the benefit of future, as well as present, Managing Directors and employees. Employee further acknowledges that the successful development and marketing of the Company's professional services and products require substantial

research and development of unique methodologies, technologies (including computer software) and training programs. Such efforts generate for theCompany valuable proprietary or confidential information ("Company information") which gives the Company a business advantage over others who donot have such information. Company information includes, but is not limited to, Company business plans, practice methodologies and technologies(including computer software), training materials, personnel information, client lists and confidential client information, information regarding the businessneeds, strategies and technologies of present and prospective clients and internal Company publications.

In recognition of Employee's special relationship with the Company and the fiduciary duties arising therefrom, and in acknowledgement that each Senior

Executive Level 1 — 3 will have obtained knowledge of company information during his membership in the Company, Employee undertakes thefollowing obligations which he confirms have been reasonably designed to protect the Company's legitimate business interests without unnecessarily orunreasonably restricting his professional opportunities in the event that he resigns, retires, or is removed as a member of the Company:

(1) Employee shall return all Company property (including Company information) upon his resignation, retirement or removal from the Company,and he shall, both during and after his service as a Managing Director of the Company, refrain from using or disclosing Company information forhis own account or the account of any person other than the Company without the prior written approval of the Supervising Senior Executive,unless the portion of the information to be used or disclosed has become generally and lawfully known to the Company's competitors.

(2) Employee shall not, at any time during which he is a Managing Director of the Company and for twelve (12) months after his resignation,retirement or removal from the Company, whether for his own account or for the account of any person other than an Affiliated Company,directly or indirectly, endeavor to solicit away from the Company or an Affiliated Company, or facilitate the solicitation away from the Companyor an Affiliated Company, of any client of the Company or an Affiliated Company.

(3) Employee shall not, at any time during which he is a Managing Director of the Company and for twelve (12) months after his resignation,

retirement or removal from the Company, whether for his own account or for the account of any person other than an Affiliated Company,directly or indirectly, induce away from the Company or an Affiliated Company, or facilitate the inducement away from the Company or anAffiliated Company of, any personnel of the Company or an Affiliated Company or interfere with the faithful discharge by such personnel oftheir contractual and fiduciary obligations to serve the Company's or the Affiliated Company's interests and those of its clients of undividedloyalty.

(B) Employee recognizes and agrees that a breach of any of the provisions of this Annex A will immediately and irreparably harm the Company's business,including but not limited to the Company's valuable business relations with its actual and prospective clients, and that compensatory damages cannot becalculated readily and are in any event an inadequate remedy. Accordingly, Employee acknowledges that the Company shall therefore be entitled toinjunctive and other relief including forfeiture to it of any Senior Executive benefits, if permitted by law. In addition, Employee agrees to reimburse theCompany for all costs and expenses, including reasonable attorneys' fees, which the Company incurs in connection with the enforcement of its rights underthis Annex A. Furthermore, Employee agrees to pay a contractual penalty in the amount of three monthly salaries last received for each incident of breachof any of the provisions of this Annex A "Monthly salary" shall be calculated as overall remuneration received during the past twelve months divided bytwelve. In case of a permanent violation the contractual penalty shall be due for each commenced calendar month.

(C) "Client" as used herein above shall mean any person or entity for whom the Company or an Affiliated Company performed professional services orprovided products within the twelve (12) months immediately preceding the resignation, retirement or removal of Employee. "Company" as used hereinabove shall include any entity owned or controlled by the Company, and "Affiliated Company" as used herein above shall include any entity owned orcontrolled by the relevant Affiliated Company.

(D) In case one or several provisions contained herein are found to be invalid, the validity of the remaining provisions shall remain unaffected. The invalidprovision shall be substituted with a valid provision which comes as close as possible to the economic effects the parties intended with the invalidprovision. The same shall apply if the invalidity of a provision is based on too broad wording as regards time, local area or contents; in this case, thelegally valid wording shall apply.

Accenture GmbH

Employee

Exhibit 10.11

SENIOR EXECUTIVE EMPLOYMENT AGREEMENT

THIS AGREEMENT is made the between Accenture (UK) Limited company no. 4757301 with its registered office at 60 Queen Victoria Street,London, EC4N 4TW (the "Company") and of (the "Employee").

IT IS AGREED that the Company shall employ the Employee on the following terms and conditions:

Period of Employment

1. This agreement is effective on and from (the "Commencement Date") but continuous employment runs from the date in paragraph one of Schedule 1of this agreement. This agreement replaces any previous contract of employment, which is deemed to end by mutual agreement. The employment shallbe for an indefinite period and (unless terminated in accordance with clauses 34 to 36 below) shall continue until the Company terminates it by givingto the Employee not less than 6 months' notice in writing or the Employee giving to the Company 90 days' notice in writing. Notice may be given at anytime. The Company reserves the right at its discretion to terminate the Employee's employment without notice by paying Base Salary (as defined inClause 7.1) and Performance Award and/or where relevant Transition Award (as defined in Clause 7.2) in lieu of all or any unworked part of notice.

Duties

2. The Employee shall serve the Company in the role of Senior Executive and shall at all times comply with the lawful and reasonable directions of theBoard.

3. The Employee shall: (a) devote his/her full time and attention during his/her hours of work to the business and affairs of the Company and any

Associated Company for whom he/she is required to perform duties; the Employee's hours of work shall be normal business hours Monday to Friday(unless either the Employee has a pre-existing arrangement to work part-time — in which case such arrangement shall continue as before — or theEmployee and the Company agree such an arrangement in the future) and such additional hours as may be necessary for the proper performance of his/her duties; and (b) shall not without the prior written consent of the Company directly or indirectly carry on or be engaged concerned or interested inany other business trade or occupation.

4. The Employee's normal place of work is or such other place of business of the Company or any Associated Company as the Company may

reasonably determine from time to time within the United Kingdom. As a consequence of project assignments, the Employee may be required andhereby agrees to perform duties at other premises of the Company or Associated Company or at the premises of clients of the Company or AssociatedCompany when so reasonably requested or directed.

5. The Employee shall comply with all rules or codes of conduct in force from time to time required by any regulatory body in relation to the business ofthe Company or any Associated Company or the status of the Employee or which the Company shall reasonably determine are necessary for the properfunctioning of its business. The Employee shall also comply with all Accenture Policies which are applicable to him/her from time to time and asamended or replaced from time to time.

6. The Employee hereby acknowledges that, in the event the Employee gives or receives notice to terminate his/her employment the Company or

Associated Company may require the Employee during this employment to remain away for a period not exceeding the period of notice from thepremises of the Company or Associated Company or any client, provided always that during any such period the Company or Associated Companyshall continue to pay Base Salary and any amounts due under any Transition Award or Performance Award referred to in clause 7 and provide allbenefits referred to in clauses 8, 9, 11 and 12 of this agreement and the Employee hereby agrees:

(a) that the Company or Associated Company shall be under no obligation to provide the Employee with any work to perform or duties to dischargeduring such period;

(b) that all the Employee's obligations under this agreement, except for his/her obligation under clause 3(a) remain in full force and effect during

such period; (c) that the Employee can be required to carry out specified duties consistent with his/her status but different to those being carried out immediately

prior to such period; (d) that during such period the Employee can be prohibited from communicating with any clients, prospective clients or employees of the Company

or any Associated Company; (e) that during any such period the Employee shall, if the Company so directs, take all holiday which has accrued due to the Employee; the

Employee agrees that the Company need only give him 3 days notice that it requires him to take such holiday and the rights and obligations inRegulation 15(3) and 15(4) of the Working Time Regulations 1998 are varied accordingly.

Remuneration and benefits

7.1 The Company shall pay the Employee during his/her employment a gross base salary of £ per annum ("Base Salary") subject to statutorydeductions. Base Salary shall be paid by equal monthly instalments in arrears by credit transfer to the Employee's bank or building society account. Theremuneration structure for the Company (in line with that for employees and other individuals employed or engaged at a level equivalent to that of theEmployee) is intended to reflect the profitability of the Group and the Employee's level of responsibility. To reflect this philosophy, Base Salary shallbe reviewed on an annual basis with effect from 1 December each year and may be increased by such amount as the Company may determine howeverthe Employee acknowledges that at the

Company's discretion the Base Salary may also be reduced following such review by such amount as the Company may determine. 7.2 For each 12 month period running from 1 December (except for any period for which there has been a Transition Award) the Company shall determine

whether to pay a performance award for the 12 month period (the "Performance Award") and if it is to be paid, the amount of such award, which shallbe determined on a unitised basis. The Performance Award shall be paid in addition to the Base Salary, subject to statutory deductions, in equalmonthly instalments in arrears by credit transfer to the Employee's bank or building society account. When determining the Performance Award for a12 month period running from 1 December the Company shall have regard to such factors relating to the Executive's role and performance in theprevious 12 months as it may from time to time at its absolute discretion decide. Once awarded payment of the Performance Award will runconcurrently with payment of Base Salary for the period of 12 months ending on 30 November in the following year but shall then immediately cease.Payment of a Performance Award in one year does not preclude the award of a lesser or nil Performance Award in the following year but, for theavoidance of doubt, the Performance Award may never be a negative amount. The Performance Award payable for the 12 month periodstarting shall be £ per annum.

8. The Company may in addition pay or procure that there is provided to the Employee amounts or benefits under such additional annual bonus

arrangements of such amounts and on such terms as the Company may in its absolute discretion determine from time to time (if at all). 9. The Company shall provide the Employee with personal life assurance cover to provide a payout of (subject to the deduction of any

applicable taxes) in case of the Employee's death while employed, PROVIDED THAT it is a condition of such benefit being provided that:

(a) the Employee complies with any requirements of the relevant insurers including any requirements relating to medical examination or medicalrecords;

(b) if the Employee undertakes any hazardous sporting activities as a result of which the insurer requires an additional premium the additional

premium will be met by the Employee; and (c) if the medical condition of the Employee becomes such that the Company is unable to secure cover at rates (which in the opinion of the Board) are

reasonable the Company may at its absolute discretion cease to provide such benefits.

The Employee is not entitled to any pension or retirement benefits funded by the Company whether under the Accenture Retirement Savings Plan orotherwise in respect of his/her employment and any additional life cover or retirement benefits which the Employee chooses to have or which he/shemay be required to have will be at the Employee's own cost. There is no contracting out certificate in force in respect of the Employee's employmenthereunder.

10. The Employee shall be invited to participate in such stock, stock option or similar incentive plans as the Board may in its discretion determine fromtime to time. The Employee's rights under any such plan shall be determined in accordance with the rules of such plan and do not form part of theEmployee's rights under this contract.

Medical Insurance

11. At the option of the Employee the Company shall provide the Employee and his/her spouse and children under 18 (or 21 if in full time education) duringthe employment with the benefit of membership of such private medical expenses insurance scheme as the Company may from time to time determine tobe appropriate for Employees at the level of Senior Executive subject to the insurers of such scheme being willing to accept the Employee, his/her spouseand children into membership on reasonable terms. The Company reserves the right from time to time to change the provider of the private medicalscheme, to alter or amend the basis of cover or the terms applicable to the cover and accordingly the benefit provided under this clause 11 shall be asnotified to the Employee from time to time.

Holiday Entitlement

12. The Employee is entitled to holiday amounting to 30 working days during the 12 month period beginning 1 September each year (the "Year"). Thisentitlement accrues at the rate of 2.5 days for each complete calendar month of employment. In any holiday year, the Employee shall be deemed to takehis entitlement to statutory leave first. If at the conclusion of the Year, the Employee's accrued entitlement to holiday exceeds 5 days, then thatentitlement to holiday in excess of 5 days (which may be carried forward) shall be forfeited and no payment shall be due in respect of that forfeiture.

13. Upon the cessation of this employment, the Employee will receive payment in respect of any holiday entitlement which has accrued under clause 12 but

which has not been taken. In the event that the Employee has taken holiday in excess of accrued entitlement, then the appropriate deduction will bemade from Base Salary and/or Transition Award and/or Performance Award or from other sums due to the Employee as a result of this employment.

14. The Employee is entitled to take the eight statutory public holidays in force in the United Kingdom without deduction from Base Salary and either of

the Transition Award or Performance Award. The Employee may on exception be required to work on a statutory public holiday. 15. Without prejudice to the Employee's rights under the Working Time Regulations 1998, accrual of entitlement to holiday shall cease if the Employee is

absent from work for a period which exceeds 3 months.

Sickness

16. In the event that the Employee is unable to carry out his/her duties by reason of sickness or injury he/she shall be entitled to statutory sick pay inaccordance with the relevant statutory rules. In addition subject to complying with the Company's procedures relating to the notification andcertification of periods of absence from work the Employee shall

continue to be paid in accordance with the Accenture policy for sick pay, as such policy may be amended or replaced from time to time. 17. Once the Employee has received his/her full entitlement to sick pay as specified above the Company may terminate the employment by giving not less

than the statutory minimum notice required under the Employment Rights Act 1996. 18. If any incapacity of the Employee shall be caused by an alleged action or wrong of a third party and the Employee shall decide to claim damages in

respect thereof, then the Employee shall use all reasonable endeavours to recover damages for loss of earnings over the period for which remunerationhas been or will be paid to him/her by the Company under clause 16, and shall account to the Company for any such damages recovered (in an amountnot exceeding the actual remuneration paid or payable to him/her by the Company under clause 16 in respect of the said period) less any costs borne byhim/her in achieving such recovery. The Employee shall keep the Company informed of the commencement, progress and outcome of any such claim.

Expenses

19. Subject always to the Company's Policies, the Employee will be reimbursed for all reasonable out-of-pocket expenses incurred as a result of, and in thecourse of, this employment and is provided with an expense account for this purpose. The Company or Associated Company reserves the right tocorrect an adverse expense account balance by making the necessary deductions from any amounts due to the Employee from the Company.

20. The Company or any Associated Company reserves the right to deduct from Base Salary and/or Transition Award and/or Performance Award any

amount which is incurred on behalf of the Employee (i) to maintain such compulsory insurance as may be required from time to time; (ii) to lease orotherwise provide any vehicle which is provided, in accordance with any relevant policy in force from time to time, for the Employee's use; or (iii) tomeet other expenses incurred on behalf of the Employee.

Company Property and Confidentiality

21. The Employee must not make use of, divulge or communicate to any person (other than with proper authority) any of the trade secrets or otherconfidential information of or relating to the business and the financial affairs of the Company or Associated Company or any of their clients orsuppliers, including (but not limited to) details of clients, product details, technical information and data, prices, discounts, or terms of business whichthe Employee may receive or become aware of as a result of being in this employment. This obligation of confidentiality will continue to apply withoutlimit of time after the termination (for whatever reason) of this employment. Further, the Employee will also be required to comply with the terms ofany Accenture Policies relating to the protection of confidential information from time to time.

Proprietary Rights/Inventions

22. The Employee acknowledges that he/she may be involved in devising, creating or developing intellectual property in the course of his/her duties andthat in this respect the

Employee has a special responsibility to further the interests of the Company and the Accenture organisation. Any proprietary or intellectual propertyrights whatsoever, including without limitation, patents, copyright and design rights in the results of, the development and the application of all workproduced by the Employee during or in consequence of this employment, whether alone or in conjunction with others and whether during normalworking hours or not, including (but not limited to) any invention, design, discovery or improvement, computer program, documentation, confidentialinformation, copyright work or other material which the Employee conceives, discovers or creates during or in consequence of this employment withthe Company or Associated Company (the "Intellectual Property Rights") shall belong to the Company absolutely or such other party as it maynominate from time to time. The Employee shall promptly disclose to the Company or Associated Company in writing details of the IntellectualProperty Rights and in the event of termination of his/her employment, the Employee or his/her personal representatives shall deliver up to theCompany or Associated Company all documents and data of any nature relating to the Intellectual Property Rights. The Employee agrees, at theCompany or Associated Company's expense, to provide, during and after this employment, all such assistance as the Company or Associated Companyreasonably considers necessary, to secure the vesting of the Intellectual Property Rights in the Company or Associated Company or its nominees.Further, the Employee will also be required to comply with the terms of any Accenture Policies relating to the protection of intellectual property fromtime to time. The provisions of this clause 22 are without prejudice to sections 39 to 44 of the Patents Act 1977.

Data Protection

23. The Employee acknowledges that he/she has read the current Accenture Data Privacy Policy applicable to the Employee (the "Data Policy"). TheEmployee consents to the processing of personal data relating to the Employee in accordance with the Data Policy.

24. In particular, the Employee consents to: 24.1 the processing of sensitive personal data about him/her to the limited extent, and for the purposes described in the Data Policy; and 24.2 the transfer worldwide of personal data held about him/her by Accenture to other employees and offices of Accenture's global organisation and to third

parties where disclosure to such third parties is required in the normal course of business or by law. 25. The references to information "about him/her" include references to information about third parties such as a spouse and children (if any) which are

provided to Accenture by the Employee on their behalf. The reference to "sensitive personal data" is to the various categories of personal data identifiedby European data privacy laws as requiring special treatment, including in some circumstances the need to obtain explicit consent. These categoriescomprise personal data about racial or ethnic origin, political opinions, religious or other similar beliefs, trade union membership, physical or mentalhealth, sexual life or criminal record.

26. In addition, the Employee agrees to treat any personal data relating to other employees of the Company or Associated Company to which he/she hasaccess in the course of his/her employment, in accordance with the Data Policy and all legal requirements. In particular, the Employee will not use anysuch data other than in connection with and to the extent necessary for the purposes of his/her employment. Any infringement will result in the invokingof the Disciplinary Policy.

Standards of Conduct and Behaviour

27. The Employee is required to comply with all the current "Accenture" policies including those policies published on the "Accenture Policies Data Base"relating to conduct and behaviour which are applicable to him/her from time to time and as such policies may be amended or replaced from time totime. Any reference to a Policy in this agreement is a reference to such policy as amended or replaced from time to time.

28. The Employee will comply with the policies applicable to him/her from time to time in relation to entering into any contract or similar commitment or

signing any document in the name of or on behalf of the Company or Associated Company and is excluded from doing other than as authorised. 29. The Employee must return to the Company or Associated Company on request and, in any event, on termination of his/her employment, all documents

and tangible items, including books, records, tapes, magnetic media, photos, correspondence and other papers or electronic records of whatsoevernature, kept or made by employees relating to the business of the Company or Associated Company or its clients (without taking copies or extractsthereof) which belong to the Company or Associated Company or which contain or refer to any confidential information relating to the Company orAssociated Company and which are in the Employee's possession or control.

30. It is acknowledged that the Employee may be permitted to use the title "Partner" as an alternative to "Senior Executive". Except to the extent that the

Employee has actual authority granted to him in accordance with the policies and procedures of the Company as in force from time to time, theEmployee hereby agrees that neither the designation "Senior Executive" nor the designation "Partner" confers any authority to bind the Company orAssociated Company and such authority will not be inferred in any statement or representation made to third parties by the Employee. The Employeewill at all times make it clear to third parties that he/she acts as an employee of the Company and he/she does not act as a partner of any partnership.

Working Overseas on behalf of the Company

31. The Employee may be required by the Company or Associated Company to work outside the UK. All employees of Company or Associated Companyworking overseas do so in accordance with the provisions of the Company or Associated Company's Inter and Intra Area Assignment Policies asapplicable to him/her from time to time and as amended from time to time.

32. The Employee agrees that, in order to make tax equalisation payments during the assignment, the normal UK tax withholding (PAYE) will be replaced

with hypothetical

tax withholding and the Employee hereby authorises the Company or Associated Company to withhold hypothetical tax (as defined in the TaxEqualisation Policy) from the Employee's salary on a monthly basis.

Periods of Leave

33. The Employee shall be able to take such paid and/or unpaid leave during periods of absence due to pregnancy, childbirth, paternity, other family relatedreasons or in such other circumstances as may be specified in the Accenture policies applicable to him/her from time to time, as such policies may beamended or replaced from time to time.

Termination

34. The Company operates a non-contractual disciplinary procedure which will apply to Employees who serve the Company in the role of partner, a copyof which as amended from time to time will be made available to and should be read by the Employee on the Accenture Policies Data Base (the"Disciplinary Policy"). The Company may terminate this Agreement without notice or pay in lieu of notice in the circumstances identified in theDisciplinary Policy as justifying summary dismissal. Further, the Company may terminate this Agreement without notice or pay in lieu of notice if theEmployee:

34.1 commits any serious or persistent breach or non-observance of any of the terms, conditions or stipulations contained in this Agreement; or 34.2 is guilty of any gross misconduct or serious negligence in connection with or affecting the business or affairs of the Company or any Associated

Company for which he is required to perform duties; or 34.3 is guilty of conduct which brings or is likely to bring himself or the Company or any Associated Company into disrepute; or 34.4 is convicted of an arrestable criminal offence (other than an offence under road traffic legislation in the United Kingdom or elsewhere for which a non-

custodial penalty is imposed); or 34.5 is adjudged bankrupt or makes any arrangement or composition with his creditors or has an interim order made against him pursuant to Section 252 of

the Insolvency Act 1986. 35. Without prejudice to any statutory obligation on the Company to comply with the duty to consider working beyond retirement the Employee's

employment shall terminate with immediate effect on the last day of the month in which the Employee's 65th birthday occurs. 36. If the employment of the Employee is terminated by reason of the liquidation of the Company for the purposes of reconstruction or amalgamation or as

part of any arrangement for the amalgamation or reconstruction of the Company not involving insolvency and the Employee is offered employmentwith any concern or undertaking resulting from such reconstruction or amalgamation on terms and conditions which taken as a whole are not lessfavourable than the terms of this agreement the Employee shall have no claim against the Company in respect of such termination.

37. On termination the Employee shall:

(a) at the request of the Board immediately resign any directorship or office the Employee may hold by virtue of the Employee's employmenthereunder (without prejudice to any claims he/she may have for damages for breach of this agreement) and in the event of his/her failure to do sothe Company is irrevocably authorised to appoint some person in his/her name and on his/her behalf to sign and deliver such resignations to theBoard; and

(b) immediately repay all outstanding debts and loans due to the Company or any Associated Company and the Company is hereby authorised to

deduct from any monies due to the Employee a sum in repayment of all or any part of any such debts or loans; and (c) return to the Company or Associated Company on request and, in any event, on termination of his/her employment, all documents and tangible

items as more particularly described in clause 29.

Post termination undertakings

38. In clause 39: "Old Accenture" means the worldwide business which was, as at 18 April 2001, conducted through the Accenture Partners Société Co-operative and

the member firm inter firm organisation structure; "Client" means any person, firm, corporation or other organisation whatsoever for whom the Company, any Associated Company or Old Accenture

provided services and with whom the Employee had contact during the course of the 12 months immediately preceding the Termination Date; "Competitive Enterprise" means any business which provides at the Termination Date or which intends to provide during the 12 months following the

Termination Date services or advice which are or is similar to the services or advice provided by the Company, Associated Company or Old Accentureas at the Termination Date including but not limited to the entities identified in schedule 2 of this Agreement or in any other document (whetherpublished on the Senior Executive Matters Data Base or otherwise) which is notified by the Company to the Employee as replacing such schedule fromtime to time or any affiliate of such entity;

"Consulting Services" means any services of whatsoever nature (including but not limited to consulting services) provided to any Client by the

Company, any Associated Company or Old Accenture as at the Termination Date and in connection with which the Employee was involved during the12 months immediately preceding the Termination Date;

"Prospective Client" means any person, firm, corporation or other organisation whatsoever who is not a Client but with whom the Company, any

Associated Company or Old Accenture had negotiations or discussions in which, the Employee was involved

regarding the possible supply of services or advice during the 12 months immediately preceding the Termination Date; "Restricted Employee" means any employee of "Manager" grade or above who was employed by the Company or any Associated Company at the

Termination Date and was an employee with whom the Employee had dealings or supervised during the 12 months immediately prior to theTermination Date;

"Termination Date" means the date of termination of the Employee's employment. 39. The Employee hereby agrees that for the period of 12 months following the Termination Date the Employee shall not: 39.1 in connection with the provision of Consulting Services within the United Kingdom become employed or engaged by or in any way become associated

with (including but not limited to, association as sole proprietor, owner, partner, principal, investor, joint venturer, shareholder, member or consultant)any Competitive Enterprise provided that with respect to the equity of any Competitive Enterprise which is or becomes publicly traded, the Employee'sownership as a passive investor of less than 1% of the outstanding publicly held stock of a Competitive Enterprise shall not be deemed a violation ofthis clause 39.1;

39.2 in connection with any Competitive Enterprise and whether directly or indirectly and whether on his/her own behalf or on behalf of any other person:

39.2.1 provide Consulting Services to any Client or Prospective Client; 39.2.2 solicit or seek to solicit or entice away from the Company or any Associated Company, any Client or Prospective Client; 39.2.3 solicit or seek to solicit or entice away or assist any third party to solicit or seek to solicit or entice away from the Company or any Associated

Company any Restricted Employee.

40. The periods during which clause 39.1 and 39.2 are expressed to operate shall each be reduced by such period as the Employee shall have complied witha direction to perform no duties and/or not to enter all or any premises of the Company or any Associated Company in accordance with clause 6.

41. The undertakings contained in clause 39.1, 39.2.1, 39.2.2 and 39.2.3 are intended to be separate and severable and enforceable as such.

Miscellaneous

42. The Employee warrants that he/she has lawful authority to work in the UK and that by entering into this agreement he/she is not and will not be inbreach of any express or implied term of any contract court order or any other legal obligation.

43. The Company shall be entitled at any time during the employment to set off and/or make deductions from the Employee's Base Salary and/or Transition

Award and/or Performance Award or other sums due to him/her monies due to the Company or any

Associated Company in respect of any overpayment debt or other monies due from him/her. 44. Schedule 1 to this agreement (which does not form part of contractual terms of the Employee) sets out those particulars of employment required by s.1

Employment Rights Act 1996 which are not otherwise provided for in this agreement. 45. Nothing in this agreement shall constitute or be construed as constituting or establishing any partnership or joint venture between the parties hereto for

any purpose whatsoever.

Variation of Contract

46. The Company reserves the right on giving reasonable notice to the Employee to vary the terms of this contract.

Definitions and interpretation

47. In this agreement unless the context otherwise requires: "Affiliate" means in relation to any Legal Entity, any other Legal Entity which from time to time Controls, is Controlled by or is under common

Control with that Legal Entity; an Affiliate of the Company includes Accenture Ltd (a Company incorporated in Bermuda) and any Affiliate of orsuccessor entity of Accenture Ltd;

"Associated Company" means any Legal Entity (other than the Company) which is in the Group provided that in clause 38 and 39 "Associated

Company" shall not extend to cover any such company or Legal Entity in respect of which the Employee does not carry out material duties in the periodof 12 months prior to the termination of the employment;

"Control" means the ability to direct the affairs of another whether by way of contract, ownership of shares or otherwise howsoever, and "Control" and

"Controlled" shall be construed accordingly; "Group" means the Company, a subsidiary, or holding company for the time being of the Company or an Affiliate of any of the foregoing from time to

time; "Legal Entity" means any body corporate or partnership or unincorporated association carrying on a trade or other activity with or without a view to

profit; "holding company" or "subsidiary" shall have the meanings ascribed to them by s736 Companies Act 1985 (as amended); "Board" means the Board of Directors for the time being of the Company including any duly appointed committee thereof or the directors present at a

meeting of the directors of the Company at which a quorum is present but excluding the Employee. 48. In this agreement the headings are for convenience only and shall not affect its construction or interpretation. References to clauses are references to

clauses in this agreement and references to a person shall where the context permits include reference to a corporate body or an unincorporated body ofpersons. Any word which denotes the

singular shall where the context permits include the plural and vice versa and any word which denotes the masculine gender shall where the contextpermits include the feminine and/or the neuter genders and vice versa. Any reference to a statutory provision shall be deemed to include a reference toany statutory amendment modification or re-enactment.

Governing Law and Arbitration 49. This Agreement contains the entire understanding between the parties and supersedes all (if any) subsisting agreements arrangements and

understandings (written or oral) relating to the employment of the Employee and all such agreements arrangements and understandings shall be deemedto have been terminated by mutual consent. Any dispute arising out of the Employee's employment with the Company (or the termination thereof) otherthan a dispute in relation to the provisions of clauses 38 or 39 shall be referred to and finally resolved by confidential arbitration under the Rules of theLondon Court of International Arbitration. The arbitral tribunal shall consist of three arbitrators, one of whom shall be nominated by the Employee andanother of whom shall be nominated by the Company. The third shall be the Chairman who shall be jointly nominated by the Employee and theCompany or, in the event they are unable to agree within a reasonable period, by the other two arbitrators. The arbitrators, including the Chairman, maybe of any nationality. The place and seat of any arbitration shall be London, England. Judgement on any award may be entered in any court ofcompetent jurisdiction

50. This Agreement is governed by and shall be construed in accordance with English law.

SIGNED on behalf of the Company by

SIGNED by the Employee

SCHEDULE 1

Additional Particulars of Employment under

s. 1 Employment Rights Act 1996

1. The Employee's period of continuous employment for statutory purposes started on . 2. The Employee's normal working hours are usual business hours and such other hours as are required for the proper performance of his/her duties. 3. No contracting-out certificate is currently in force. 4. The disciplinary rules and procedures and grievance procedure applicable to the Employee are in the Accenture Policies Data Base. 5. There are no applicable collective agreements.

Exhibit 10.12

EMPLOYMENT CONTRACT

[English Translation]

Dear Sir Office of

Further to the verbal agreements reached, we report below the new conditions relating to your employment with Accenture S.p.A. (the "Company"), thatwill replace the conditions of your previous contract with the Company dated and signed on and starting from , as later integrated on .

A) Starting date, rank and duties

Starting from , you, who are already an executive in our Company in compliance with the National Collective Employment Contract for Executivesof Companies Producing Goods and Services, will have the internal rank and will carry out the duties of "Senior Executive".

B) Since our Company belongs to the multi-national Group Accenture (the "Group"), the Company may also ask you to work, on a temporary basis, at othercompanies belonging to the Group or to perform corporate duties within the sphere of the Group. It is understood that for such work and/or duties within theGroup, you will not be entitled to any further salary with respect to that mentioned in paragraph I) below as said salary was calculated taking intoconsideration the possibility of such work and/or duties. Salary and any payments deriving from such company duties will therefore be paid back to thecompany.

C) Exclusive nature of employment relationship

Also in consolidation of the obligations deriving for the purposes and effects of art. 2105 c.c., for the whole duration of the employment relationship withthe Company, you are banned from performing any type of working activity, irrespective of its form (work as an employee, free-lance work, co-worker,participation in association, etc.) and/or to possess, directly or indirectly, even through third parties, participations in other companies or businesses incompetition with the Company or with the other companies of the Group, without the previous and explicit written authorisation of the Group.

D) Place where the service will be rendered

Your current place of work is established as .

In consideration of your rank and the functions granted to you, travel, within Italy and abroad, according to the requirements of the Company, falls withinthe object of your work, to carry out the services that are the object of this contract. With regard to secondment, the company's conditions for SeniorExecutives will be applied.

You recognise that the Company will be entitled to transfer you to other offices and/or to second you to the Company's clients, in observance of theprovisions of art. 2103 c.c. and the current National Collective Employment Contract for Executives of Companies Producing Goods and Services.

E) Duration

This contract is stipulated for a non-specified period of time.

F) Timetable

Your job is not subject to constraints of timetable but you will organise your work so as to ensure both the effectiveness of your direct responsibility in theperformance of company services and the regular enjoyment of daily and weekly periods of rest.

G) Confidentiality

You shall not communicate or divulge, also in compliance with Articles 622 ("Disclosure of professional secrets") and 623 ("Disclosure of scientific orIndustrial secrets") p.c. (including therein amendments and integrations introduced to protect information confidentiality pursuant to l.n.547/93), and theprovisions of articles 98 and 99 of L.D. No. 30/2005, any type of information or news regarding both the company organisation or customers and suppliers,know-how, industrial applications, production processes, systems and applications software, individual services or products about which you may becomeaware during your job and also in relation to information or news regarding every subsidiary or, in any case, company belonging to the Group. This obligationshall also remain in force after termination of the employment relationship. All documentation of any nature, in original form or in copy, relating to theCompany or, in any case, containing confidential information or news, that may come into your possession for any reason during your job, must be consideredas belonging exclusively to the Company and must be returned to the Company once your employment relationship ceases.

H) Company assets and corporate policies

For the sole purpose of carrying out your job as well as possible and bearing in mind the corporate role you will cover, you shall use all the assets that theCompany shall put at your disposal, in observance of applicable fiscal and contribution provisions, in compliance with that provided by the current corporatepolicy, as unilaterally established by the Company from time to time. You shall observe all the company

policies provided for the level of Senior Executive, to which you belong and that are established at Group level as well as the procedures indicated andestablished in the Organisational Model, including the Code of Conduct that you may examine in:

Moreover, you shall take part in the "mandatory training" that will be organised by the company. The Company reserves the right to amend, substitute and/orrepeal, at its own discretion and unilaterally, such benefits or policies.

I) Economic treatment

With effect from , you will receive the following economic treatment:

1) As total remuneration for your work and in payment of your obligation, you will be paid, divided into 13 monthly payments, a gross annual fixedsalary of .

The economic treatment mentioned in the previous paragraph has been calculated as a whole also in anticipation of every, and any, future salary

increase deriving from changes in rank or from amendments in the National Collective Employment Contract for Executives of CompaniesProducing Goods and Services. In particular, it is understood that the economic treatment may be absorbed, up to its amount, by any increasederiving from sources that govern the relationship, including increases in seniority, if still applicable.

2) The Company reserves the right to launch Variable Bonus Plans, as established unilaterally and at its own discretion from time to time on an annual

basis by the Company itself, also with reference to the relevant duration, targets, methods of discretional assessment of performances, to the amountlinked to the achievement of said targets and to the procedures for the relevant payment/s. Regarding this, you explicitly acknowledge that the termsand conditions of each Variable Bonus Plan, and the targets prescribed therein and the amount of the Bonuses, are the expression of the bonuspolicies of the Company for each period of annual duration of said plans and, consequently, such plans must not be put in relationship with, or linkedto any other and different previous or future plan. Consequently, the Company shall be entitled to repeal or not to renew annual Variable BonusPlans. Currently said Plans are composed of:

3)

a. an individual performance bonus linked to the results of the individual performance and Company assessments on said performances, ascommunicated and established, unilaterally and at its own discretion by the Company; it shall be paid upon completion of the assessmentprocess, according to the procedures established by the Company and notified annually, currently established as in one

single instalment, during the month of December (with the December payslip); b. an Annual Bonus, as a bonus linked to achieving the results of the annual budget (Management Plan) and to the assessment of individual

performance, as notified and established unilaterally and at its own discretion by the Company; it shall be paid upon completion of theassessment process, according to the procedures established by the Company and notified annually, currently established as in one singleinstalment, during the month of December (with the December payslip);

With reference to the provisions of paragraph I) 2), it is understood that in the event of resignations, periods of leave or any other reduction or termination ofworking activities:

- the annual individual performance bonus mentioned in letter a), above for the year, shall be paid only if the employment relationship hasbeen constant at the date of payment, currently established as during the month of December and in proportion to the actual workingpresence during the period;

- the bonus mentioned in letter b) above shall be paid only if the employment relationship has been constant and in proportion to the actual

working presence during said FY.

Stock Option Plans may also be launched or other stock plans, subject to the authorisations of the relevant Authorities.

It is however explicitly agreed that any payment during the year of the amounts mentioned in paragraph I) 2) do not result in any obligation, nor anytradition or habit of paying the same during the following year.

L) Supplementary insurance treatment

You shall also have the option of belonging to the Prometheia supplementary pension fund, in substitution of the contractual Previndai fund.

M) Inventions

All the results (in any form or any nature) of the work carried out by you in doing your job ("Inventions") are and remain the property of the Company,that holds all their rights of economic utilisation and/or transfer of the rights themselves, notwithstanding your right to be recognised as their author for thepurposes and effects of art. 20 Law no. 633/1941 and subsequent amendments (moral right of the author) (I would perhaps also introduce reference to art. 65,co.1, of L.D. no. 30/2005). It is understood that you will not be entitled to any further payment, with respect to that already agreed in paragraph I) above, forsaid Inventions.

N) Agreement of non-competition

Upon termination of the executive employment relationship due to withdrawal, in any form and for any reason, of one or the other party, you shall abstain,for a period of 18 months, from carrying out, directly or indirectly, any entrepreneurial activity and from rendering your services as employee, consultant,agent or in any other form, also through company participation, occasionally or continuously, with or without constraints of subordination and with or withoutremuneration, for or in favour of persons, companies, businesses, associations, or, in general, bodies that carry out consultancy, production and/or commercialactivities in competition with those carried out by our Company and by companies linked to it for whom you may have carried out separate activity or infavour of whom you may have carried out duties; or that carry out activities auxiliary to the previous ones through bodies of organisation, consultancy oradvertising. Activities of design, production and creation, start-up, maintenance and management of basic and application information systems within thesphere of the structuring of the layout (logistic layout), fabrication and industrial, administrative, distribution and operating processes in general, theorganisation of the development of human resources, IT and company strategies and consultancy with industrial banking, insurance and financial businessesor groups in general and public and private bodies and institutions, all have the nature of competition. As also do activities of data processing, keepingcompany accounts, management of administrative activities such as, for example, the development, management, maintenance and filing or keeping ofdocuments and databases on behalf of third parties, also involving the public, other support services and non-financial leasing of software, electronic devicesand equipment and telecommunications equipment as well as IT consultancy."

The obligation to abstain from any business contact with clients of the company and companies linked to it are also explicitly included in the obligation ofnon-competition. The obligations assumed by you shall be limited to the following territory of the Italian Republic: , and to the other companiesindicated as a non-exhaustive example in annex A).

As a payment for the obligations of this agreement of non-competition you will be paid a gross amount, upon termination of the employment relationship,equal to 20% of the salary paid during the last 12 months as established in point H above nos. 1 and 2, relating to the 18 months of employment and thereforeas a whole equal to 30% of your last annual salary. The sum will be paid, pro quota, at the end of each semester that the agreement is in execution.

To allow fulfilment of the obligations of non-competition on your part, you shall notify the Company, in a letter sent by recorded delivery, concerning theactivity that you will carry out during the period the agreement is in force and every modification of it. In the event of non-fulfilment of the agreement of non-competition, you shall be obliged to return the sum and each part of it already received and to pay a fine of a sum equal to three times the amount of the wholepayment, notwithstanding compensation of any further damages.

Our Company has the right to withdraw unilaterally from this agreement at any time during the employment relationship and before one of the parties hasexpressed to the other the wish to withdraw from the employment relationship underway.

*Within the sphere of the obligations of the agreement of non competition, you shall, explicitly, for the duration of 18 months following termination, for anyreason, of your employment relationship, refrain from contacting, directly or through others, and/or on behalf of others, employees of the Company or itsassociated companies, in order to induce them to fail to observe the commitments assumed in their employment relationship or in order to induce them toterminate their own employment relationship with the Company or with its associated companies.

O) Miscellaneous

For anything not explicitly governed by this agreement, reference must be made explicitly to the collective contract for Executives of CompaniesProducing Goods and Services and to the relevant company provisions.

Please return a copy of this document signed by you in sign of acceptance and with specific approval of the following Points: A) (Starting date, rank andduties), C) (Exclusive nature of employment relationship), E) (duration), H) (Company benefits and Policies), I) (Economic treatment), N) (Agreement ofnon-competition).

With best wishes.

Milan,

For acceptance

Exhibit 10.15

LABOR AGREEMENT

[English Translation]

Madrid,

BY AND BETWEEN

On the one part, , in his capacity as legal representative of the company ACCENTURE S.L. (hereinafter the COMPANY), with registered office inMadrid, Plaza Pablo Ruiz Picasso s/n, Edificio Torre Picasso, holding Spanish Corporate Tax Identification Number (C.I.F.) and registered with theSocial Security under number .

and on the other part, , of legal age, of Spanish nationality, with address in, and holder of Spanish National Identity Card number (hereinafter, theEMPLOYEE).

Both parties acknowledge each other's sufficient authority to grant this LABOR AGREEMENT.

STATE

The EMPLOYEE has been providing his services to the COMPANY or to one or other of the

companies of the group since to this date, currently holding the category of Director, internally "partner".-

II.- In view of the important changes occurred in recent years in the business sector and more particularly in that of consultancy, the Accenture Group hasbeen implementing, on a global basis, important salary measures intended to increase the level of employee loyalty through the implementation of incentiveslinked to share option schemes, on the one hand, and fostering of performance linked remuneration, on the other hand, which to a greater or lesser degreeaffect the remuneration systems of all the groups making up the payroll of the Accenture Group in Spain.

II.- Both parties acknowledge that, in the event of employees holding a category of Director/Partner, a more comprehensive salary change is required in orderto adapt to the new remuneration models applied on a global scale and to the current situation in the consultancy market.

IV- Likewise, it is of mutual interest for both parties to amend their labor agreement, cancelling and replacing in whole the existing one, which they carry outin accordance with the following

CLAUSES

FIRST.- This labor agreement shall be effective as of the date of signature hereof.

SECOND.- The EMPLOYEE shall render services to the COMPANY at the work center in Barcelona, holding the category of Director/Partner, andperforming, among others, the following tasks: planning, coordination, overview and control of the work developed under his direction and in his area ofactivity, over the group of workers assigned to such area of activity, and more particularly, those of client relations and entering into consultancy agreements,as well as any others which, being consistent with his professional category, he may be requested to perform, adhering in his conduct to the Company policiesand guidelines

THIRD.- The working hours shall be forty hours per week in average, calculated on an annual basis, according to the working calendar of the company andcomplying in any event with the rest periods established by contract or statute. The holiday entitlement shall be of thirty calendar days per year and it shall befixed in consultation with the COMPANY.

FOURTH.- With effects as of , the EMPLOYEE's remuneration package and system shall be restructured as follows:

Base salary, considered as the fixed salary that, divided in twelve monthly installments, shall receive the EMPLOYEE monthly in arrears. The grossannual base salary at the date hereof is of EUR .

Performance Salary, supplemental wages based on activity, performance and permanence. This element shall be considered as variable salary earned byperformance years and does not create vested rights. It shall accrue month by month, and is therefore linked to the EMPLOYEE remaining employed withthe COMPANY. In no event shall performance salaries accrue or may these be claimed by the EMPLOYEE with respect to months subsequent to thetermination of the EMPLOYEE's employment with the COMPANY, irrespective of the grounds for such termination. Payment of performance salary maybe

made in cash or in kind. Performance shall be determined annually in accordance with the internal policies of the Accenture group, and shall be appliedwith effects as of December 1st of each year, accruing on a monthly basis as from such date until November 30th of the following year.

In addition, the EMPLOYEE may receive a variable compensation not creating vested rights, in the form of a bonus, to be determined on the basis of criteriaestablished in the internal policies of the COMPANY and linked to achieving business targets and results. The granting of said bonus shall create anentitlement for the EMPLOYEE to receive it solely and exclusively on the year for which it is established, and shall not bind the COMPANY for subsequentyears.

The EMPLOYEE shall be eligible for other remuneration in kind as may be granted by the COMPANY, on the terms and conditions foreseen in theCOMPANY's policies for the groups of employees of the COMPANY.

FIFTH.- The EMPLOYEE shall not engage in any other activities, for consideration or otherwise and whether on his own behalf or on behalf of others,which may be in competition with the activity of the COMPANY or any of its businesses, or which may have a bearing on the company's interests. Uponsigning this agreement, the EMPLOYEE represents and warrants that he is in compliance with said obligation, and is not involved, in any of the abovementioned forms, in any competing business or activity.

In any event, the EMPLOYEE shall provide the COMPANY, upon request by this latter, with any information as the COMPANY may require for thepurposes of determining the existence of eventual conflicts of interest.

SIXTH.- The EMPLOYEE acknowledges and accepts that, by reason of his employment with the COMPANY, he may have Access to confidentialinformation relating to working procedures, customers or third parties, transactions completed or ongoing, etc. and undertakes to keep the utmost professionalsecrecy and to refrain from using any such information, save within the strict professional scope, and from disclosing or revealing it in any manner to thirdparties, even where these may be relatives or other members of the COMPANY not having access to the information.

THE EMPLOYEE shall diligently ensure that any customer-related information is not disclosed to any third parties, and shall keep the information on thework and any client and transactions data in such a manner that no access to such information is granted to any persons not authorized by the COMPANY toobtain information regarding the same.

The professional secrecy undertaking shall survive termination of employment with the COMPANY.

SEVENTH.- This agreement may be terminated on the grounds established by statute. Should termination take place based on any of the events foreseenunder sections 40.1, 50, and/or 56 of the Spanish Workers' Statute, the COMPANY shall be bound to pay the compensation foreseen for unfair dismissalunder section 56 of the aforementioned Workers' Statute. For the above purposes, and considering that the EMPLOYEE has been providing services to theCOMPANY or to one or other of the companies in the group since , his seniority shall be calculated taking into account the whole of the period inwhich the EMPLOYEE has provided services in any of the group companies, save for the period in which he has been a partner of the company Accentureunder any corporate form or name, during which period the labor relationship shall be considered suspended. Therefore, the EMPLOYEE is herebyrecognized a seniority to date of .

EIGHTH.- Pursuant to the provisions of applicable Spanish legislation on Personal Data Protection (Spanish Organic Law 15/1999 of 13 December), in hiscapacity as employee of ACCENTURE, S.L., a company belonging to the Accenture Group, the EMPLOYEE has been previously informed of, and expresslyconsents to, the incorporation of his personal data to the company files, to be processed for the purposes of maintenance and follow up of the laborrelationship, as well as management of the company's human resources, and further consents to such data being disclosed to third parties (such as companiesin said Group, suppliers, customers or business alliances,) as may be necessary for the above purposes or for the development of activities consistent withtheir corporate objects, all of which in accordance with the above mentioned legislation and with internal policies regarding personal data processing withinthe Accenture Group. In consideration of the company's activity, its globalization on a worldwide scale, and

the possibilities that our technology infrastructure offers, the personal data provided shall be stored and submitted to processing in files created by thecompany for the above mentioned purposes, and may be transferred and centralized in a database located outside Spain, under the control of an entitybelonging to the Accenture Group, which shall grant access to entities forming part of the Accenture Group located in Spain and abroad, while keeping withthe same purposes for which they were collected and for which they shall be exclusively used. The EMPLOYEE hereby expressly consents to suchprocessing, assignment and international transfer, on the terms indicated, having been informed of the possibility to access such data, as well as to correct oramend the same, all on the terms provided by the aforementioned legislation.

NINTH.— The EMPLOYEE consents in assigning to the COMPANY, on an exclusive basis and with the scope necessary for the normal course of business,the full title and interest and any and all rights over any "work" as the EMPLOYEE may, within the framework of the labor relationship to which thisagreement refers, produce, discover, create or write (whether by himself or in cooperation with others, whether or not these are workers of the COMPANYand whether or not they are under his supervision). For the purposes of this clause, "work" shall mean anything that may be the subject of intellectual propertyrights, as provided under sections 10 and 11 of Spanish Royal Legislative Decree 1/1996, of 12 April; in any event, the following shall be considered "works":computer programs, including technical documentation and user manuals, as well as any reviews, updates, upgrades, amendments or improvements of otherspre-existing; (ii) books, booklets, printed matters, articles, methods and handbooks, reports or other written material of a scientific, technological or technicalnature, publications, translations, adaptations, compilations, speeches, conferences; and (iii) trademarks, trade names and inventions or designs, this list beingmerely informative and without limitation.

TENTH.- the EMPLOYEE states his intention not to engage in activities on behalf of any company directly competing with the COMPANY followingtermination of the employment relationship, for a term until or eighteen months following termination of the employment relationship, whichever islonger, as well as his willingness to formalize this undertaking in a contract signed by both parties.

ELEVENTH.- For all matters not covered herein, the parties shall submit to the applicable

legislation: Spain's State Collective Bargaining Agreement for Consultancy Companies on Planning, Organization of Businesses, Accounting; SpanishWorkers' Statute; Spanish General Law on Social Security, Spanish Law on Prevention of Labor Risks and other applicable laws and regulations.

In witness whereof, and of their conformity with the foregoing, the parties sign these presents in two counterparts to one effect only, in the place and on thedate first above mentioned. THE EMPLOYEE FOR THE COMPANY

Exhibit 21.1

Subsidiaries of the Registrant

Certain subsidiaries of the Registrant and their subsidiaries are listed below. The names of certain subsidiaries, which considered in the aggregate wouldnot constitute a significant subsidiary, have been omitted.

Name Country of OrganizationSistemes Consulting S.A. AndorraAccenture Branch Holdings B.V.-Sucursal de Angola AngolaAccenture SRL ArgentinaAccenture Technology Solutions Pty Ltd. AustraliaAccenture Australia Holdings Pty Ltd. AustraliaAccenture HR Services (Australia) Ltd. AustraliaDiversiti Pty Ltd. AustraliaAvanade Australia Pty Ltd. AustraliaNavitaire Australia Pty Ltd. AustraliaMemetrics Holdings Pty Ltd. AustraliaMemetrics Pty Ltd. AustraliaMediaSenz Pty Ltd. AustraliaAccenture GmbH AustriaAccenture Technology Solutions GmbH AustriaAccenture BPM CVBA/SCRL BelgiumAccenture S.A.\N.V. BelgiumAccenture Technology Solutions NV/SA BelgiumAccenture Technology Ventures S.P.R.L. BelgiumAvanade Belgium SPRL BelgiumPartners Security Ltd. BermudaAccenture Australia Ltd. BermudaAccenture Australia (1) Ltd. BermudaAccenture Australia (2) Ltd. BermudaAccenture Australia (3) Ltd. BermudaBlue Insurance Ltd. BermudaENMAX Technology Bolivia S.A. BoliviaAccenture (Botswana) (PTY) Ltd. BotswanaAccenture do Brasil Ltda BrazilAtan Technologies de Automacao e Informacao Ltda BrazilAccenture Servicos de Suporte de Negocios Ltda BrazilAccenture Canada Holdings Inc. Canada1021904 Ontario Limited CanadaAccenture Inc. CanadaAccenture Technology Solutions —Canada, Inc. Canada

Also known as Solutions technologiques Accenture — Canada, Inc. Accenture Business Services of British Columbia Limited Partnership CanadaAccenture Business Services for Utilities Inc. CanadaAccenture Business Services General Partner Inc. CanadaAccenture Nova Scotia Unlimited Liability Co. CanadaAvanade Canada Inc. CanadaNavitaire Canada Corporation CanadaAccenture Chile Asesorias y Servicios Ltda ChileAccenture (Shanghai) Co Ltd. ChinaAccenture Technology Solutions (Dalian) Co Ltd. ChinaGuangzhou Bao Zhe Information Consulting Co Ltd. ChinaQi Jie (Beijing) Info Tech Co Ltd. ChinaAvanade Guangzhou ChinaAvanade GZ Computer Technology Development Co. Ltd. (SH) ChinaAccenture Ltda ColombiaAccenture Services s.r.o Czech Republic

Name Country of OrganizationAccenture Technology Solutions s.r.o. Czech RepublicNavitaire Prague s.r.o. Czech RepublicAccenture Denmark Holdings A/S DenmarkAccenture Denmark II ApS DenmarkAccenture Australia Holdings ApS DenmarkAccenture Technology Solutions A/S DenmarkAvanade Denmark ApS DenmarkENMAX Technology-Ecuador S.A. EcuadorAccenture Egypt LLC EgyptAccenture Oy FinlandAccenture Technology Solutions Oy FinlandAccenture Services Oy FinlandAvanade Finland Oy FinlandDigiplug SAS FranceAccenture Technology Solutions SAS FranceInVita SAS FranceAvanade SAS FranceAccenture Holdings France SAS FranceAccenture Services SAS FranceSolutions Assurance Vie S.A. FranceAccenture GmbH GermanyAccenture Management GmbH GermanyAccenture Holding GmbH & Co. KG GermanyAccenture Dienstleistungen GmbH GermanyAccenture Industry Services GmbH GermanyAccenture Services GmbH GermanyAccenture Technology Solutions GmbH GermanyAccenture Services für Kreditinstitute GmbH GermanyAccenture Services für Human Resources GmbH GermanyAvanade Deutschland GmbH GermanyATV eMillenuim Beteiligung GmbH GermanyAccenture Human Capital Management Solutions GermanyAccenture Finance (Gibraltar) Ltd. GibraltarAccenture Finance (Gibraltar) II Ltd. GibraltarAccenture Finance (Gibraltar) III Ltd. GibraltarAccenture Minority III Ltd. GibraltarAccenture Minority IV Ltd. GibraltarAccenture Minority V Ltd. GibraltarAccenture Technology Ventures (Gibraltar) Ltd. GibraltarAccenture S.A. GreeceAccenture BPM S.A. GreeceAccenture Co Ltd. Hong Kong SARAccenture Technology Solutions (HK)Co. Ltd. Hong Kong SARAvanade Hong Kong Ltd. Hong Kong SARAccenture Tanacsado Korlatolt Felelossegu Tarsasag KFT

(Also known as Accenture KFT) HungaryAccenture Services Private Ltd. IndiaAvanade India Consulting Private Ltd. IndiaP.T. Accenture IndonesiaAccenture IrelandAccenture European Service Center Ltd. IrelandAccenture Technology Solutions IrelandAccenture IOM 1 Company Limited Isle of ManAccenture IOM 2 Company Limited Isle of ManAccenture Ltd. IsraelAccenture SpA ItalyAccenture Technology Solutions SRL ItalyAccenture Outsourcing SRL Italy

2

Name Country of OrganizationAccenture Insurance Services SpA ItalyArthis SpA ItalyAccenture Insurance Services and Systems SpA ItalyAccenture HR Services SpA/TESS SpA ItalyAvanade Italy SRL ItalyAccenture Japan Ltd. JapanAccenture Technology Solutions Japan KK JapanProquire KK JapanAvanade Japan KK JapanSopia Corporation (Kabushiki Kaisha Sopia) JapanAccenture Kenya Ltd. KenyaAccenture Sàrl LuxembourgAccenture S.C.A. LuxembourgAccenture International Sàrl LuxembourgAccenture Finance Norway 1 S.C.A. LuxembourgAccenture Finance Norway 2 S.C.A. LuxembourgAccenture International Capital SCA LuxembourgAccenture Sdn. Bhd MalaysiaAccenture Technology Solutions Sdn. Bhd MalaysiaAccenture Solutions Sdn Bhd MalaysiaAdvent Business Services Sdn. Bhd MalaysiaAvanade Malaysia Sdn Bhd MalaysiaAccenture Mauritius Ltd. MauritiusAccenture (Mauritius) Onshore Ltd. MauritiusBeaumont Development Centre Holding Ltd. MauritiusAP Holdings Co Ltd. MauritiusDe Chazal Du Mee Consulting Ltd. MauritiusAccenture S.C. MexicoAccenture BPO S.A. de C.V. MexicoAccenture Technology Solutions S.C. MexicoPecaso Mexico – People Capital Solutions, S.A. de C.V. MexicoAccenture Service Centre Morocco SA MoroccoAccenture Holdings B.V. NetherlandsAccenture Branch Holdings B.V. NetherlandsAccenture Finance B.V. NetherlandsAccenture Properties (2) B.V. NetherlandsAccenture India Holdings B.V. NetherlandsAccenture Middle East B.V. NetherlandsAccenture Central Europe B.V. NetherlandsAccenture Greece B.V. NetherlandsAccenture Australia Holding B.V. NetherlandsAccenture Korea BV NetherlandsAccenture Technology Ventures BV NetherlandsAccenture Participations BV NetherlandsAccenture Minority I BV NetherlandsAccenture BV NetherlandsAccenture Technology Solutions BV NetherlandsAccenture Insurance Services BV NetherlandsAvanade Netherlands BV NetherlandsPartners Technology Mexico Holdings BV NetherlandsAccenture Outsourcing Services BV NetherlandsAccenture Equity Finance BV NetherlandsAccenture NZ Limited New ZealandAccenture Ltd. NigeriaAccenture A.S NorwayAvanade Norway AS NorwayAccenture Inc. PhilippinesAccenture Healthcare Processing Inc. PhilippinesAccenture Sp. z.o.o. PolandAccenture Services Sp. z.o.o. Poland

3

Name Country of OrganizationAccenture Consultores de Gestao S.A. PortugalAccenture Technology Solutions S.A. PortugalCoritel Solucoes de Gestao SA PortugalAccenture Services S.r.l. RomaniaAccenture OOO RussiaAccenture Pte Ltd. SingaporeAccenture Technology Solutions Pte Ltd. SingaporeAvanade Asia Pte Ltd. SingaporeAccenture s.r.o. Slovak RepublicAccenture Services s.r.o. Slovak RepublicAccenture Technology Solutions –Slovakia s.r.o. Slovak RepublicAccenture (South Africa) Pty Ltd. South AfricaAccenture Services (South Africa)Pty Ltd. South AfricaAccenture Technology Solutions Pty Ltd. South AfricaAccenture Africa Pty Ltd. South AfricaAccenture Technology Infrastructure Services Pty Ltd. South AfricaAccenture Yuhan Hoesa Also known as Accenture Ltd. South KoreaAccenture Technology Solutions Ltd. South KoreaAccenture S.L. SpainAccenture Outsourcing Services S.A. SpainAccenture Human Capital Mgmt. Sol. S.L. SpainAccenture Holdings (Iberia) S.L. SpainCoritel S.A. SpainIntegration Services S.A. SpainAlnova Technologies Corporation S.L. SpainAccenture Formacion Sociedad Civil SpainAvanade Spain SL SpainCustomerWorks Europe SL SpainEnerguiaweb SL SpainNetPersonas SL SpainAccenture AB SwedenAccenture Services AB SwedenAccenture Technology Solutions AB SwedenAvanade Sweden AB SwedenAccenture AG SwitzerlandAccenture Technology Solutions AG SwitzerlandAccenture Holding GmbH SwitzerlandAccenture Global Services GmbH SwitzerlandAccenture Finance GmbH SwitzerlandAccenture Finance II GmbH SwitzerlandAvanade Schweiz GmbH SwitzerlandAccenture Services AG SwitzerlandAccenture Supply Chain Services SwitzerlandAccenture Co Ltd. TaiwanAccenture Solutions Co Ltd. ThailandAccenture Co Ltd. ThailandAccenture Technologies Co Ltd. ThailandAccenture Technolgy Solutions (Thailand) Ltd. ThailandAvanade (Thailand) Co Ltd. ThailandAccenture Danismanlik Limited Sirketi TurkeyAccenture BPM is Yonetimi Limited Sirketi TurkeyAccenture Ukraine LLC UkraineAccenture (UK) Ltd. United KingdomAvanade UK Ltd. United KingdomAvanade Europe Holdings Ltd. United KingdomAvanade Europe Services Ltd. United KingdomImagine Broadband Ltd. United KingdomThe Accenture Group United KingdomAccenture Services Ltd. United KingdomAccenture Technology Solutions Ltd. United Kingdom

4

Name Country of OrganizationAccenture HR Services Ltd. United KingdomNavitaire (UK) Ltd. United KingdomMedia Audits Ltd. United KingdomMedia Audits Group Ltd. United KingdomPecaso UK Ltd. United KingdomPecaso Ltd. United KingdomPecaso Holdings Ltd. United KingdomAccenture HR Services International Ltd. United KingdomAccenture HR Services (Jersey) Ltd. United KingdomAccenture Properties United KingdomMemetrics Ltd. United KingdomAccenture LLP United StatesAccenture Inc. United StatesAccenture LLC United StatesAccenture Capital Inc. United StatesAccenture Sub Inc. United StatesAccenture Financial Corporation United StatesAvanade Inc. United StatesAvanade International Corporation United StatesAvanade Holdings LLC United StatesDigital Asset Management Co. United StatesMaple Insurance Inc. United StatesNavitaire Inc. United StatesNavitaire International Inc. United StatesProquire LLC United StatesAccenture National Security Services LLC United StatesAccenture Relocation LLC United StatesAccenture HR Services Inc. United StatesAccenture Technology Solutions- US, Inc. United StatesAccenture BPO Services LLC United StatesAccenture Indiana LLC United StatesMedia Audits North America United StatesRandom Walk Computing Inc. United StatesAccenture Insurance Services LLC United StatesAccenture Puerto Rico LLC United StatesBABCN LLC United StatesAccenture 2, Inc. United StatesMaxim Systems, LLC United StatesMemetrics Inc. United StatesOrigin Digital, Inc. United StatesAccenture C.A. Venezuela

5

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

The Board of DirectorsAccenture Ltd:

We consent to the incorporation by reference in the registration statements (No. 333-142989) on Form S-3 and (No. 333-65376) on Form S-8 of AccentureLtd of our report dated October 20, 2008, with respect to the Consolidated Balance Sheets of Accenture Ltd as of August 31, 2008 and 2007, and the relatedConsolidated Statements of Income, Shareholders' Equity and Comprehensive Income, and Cash Flows for each of the years in the three-year period endedAugust 31, 2008, and the effectiveness of internal control over financial reporting as of August 31, 2008, which report appears in the August 31, 2008 annualreport on Form 10-K of Accenture Ltd.

Our report states that the Company, as of September 1, 2007, changed its method of accounting for uncertain tax positions, as of August 31, 2007, changed itsmethod of accounting for defined benefit pension and other postretirement plans, and as of September 1, 2005, changed its method of accounting for share-based compensation awards.

/s/ KPMG LLP

Chicago, Illinois October 20, 2008

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of DirectorsAccenture Ltd:

We consent to the incorporation by reference in the registration statements (No. 333-142989) on Form S-3 and (No. 333-65376) on Form S-8 of AccentureLtd of our report dated October 20, 2008, with respect to the Statements of Financial Condition of the Accenture Ltd 2001 Employee Share Purchase Plan asof August 31, 2008 and 2007, and the related Statements of Operations and Changes in Plan Equity for each of the years in the three-year period endedAugust 31, 2008, which report appears in the August 31, 2008 annual report on Form 10-K of Accenture Ltd.

/s/ KPMG LLP

Chicago, Illinois October 20, 2008

Exhibit 31.1

CHIEF EXECUTIVE OFFICER CERTIFICATION

I, William D. Green, certify that:

1. I have reviewed this Annual Report on Form 10-K of Accenture Ltd for the fiscal year ended August 31, 2008, as filed with the Securities and ExchangeCommission on the date hereof;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrantand have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensurethat material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's fourth fiscal quarterthat has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to theregistrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likelyto adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control overfinancial reporting.

/s/ William D. Green William D. Green Chief Executive Officer of Accenture Ltd

(principal executive officer)

Dated: October 20, 2008

Exhibit 31.2

CHIEF FINANCIAL OFFICER CERTIFICATION

I, Pamela J. Craig, certify that:

1. I have reviewed this Annual Report on Form 10-K of Accenture Ltd for the fiscal year ended August 31, 2008, as filed with the Securities and ExchangeCommission on the date hereof;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrantand have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensurethat material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's fourth fiscal quarterthat has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to theregistrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likelyto adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control overfinancial reporting.

/s/ Pamela J. Craig Pamela J. Craig Chief Financial Officer of Accenture Ltd

(principal financial officer)

Dated: October 20, 2008

Exhibit 32.1

Certification of the Chief Executive OfficerPursuant to 18 U.S.C. Section 1350,

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report of Accenture Ltd (the "Company") on Form 10-K for the year ended August 31, 2008 as filed with the Securities andExchange Commission on the date hereof (the "Report"), I, William D. Green, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350,as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. /s/ William D. Green William D. Green Chief Executive Officer of Accenture Ltd

(principal executive officer)

Dated: October 20, 2008

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signaturethat appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will beretained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Exhibit 32.2

Certification of the Chief Financial OfficerPursuant to 18 U.S.C. Section 1350,

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report of Accenture Ltd (the "Company") on Form 10-K for the year ended August 31, 2008 as filed with the Securities andExchange Commission on the date hereof (the "Report"), I, Pamela J. Craig, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, asadopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. /s/ Pamela J. Craig Pamela J. Craig Chief Financial Officer of Accenture Ltd

(principal financial officer)

Dated: October 20, 2008

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signaturethat appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will beretained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Exhibit 99.1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Participants of the Accenture Ltd 2001 Employee Share Purchase Plan and the Compensation Committee of the Board of Directors ofAccenture Ltd:

We have audited the accompanying Statements of Financial Condition of the Accenture Ltd 2001 Employee Share Purchase Plan (the "Plan") as of August 31,2008 and 2007, and the related Statements of Operations and Changes in Plan Equity for each of the years in the three-year period ended August 31, 2008.These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on these financial statements based onour audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require thatwe plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accountingprinciples used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our auditsprovide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Accenture Ltd 2001 EmployeeShare Purchase Plan as of August 31, 2008 and 2007, and the changes in its financial status for each of the years in the three-year period ended August 31,2008, in conformity with U.S. generally accepted accounting principles.

/s/ KPMG LLP

Chicago, Illinois October 20, 2008

ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN

STATEMENTS OF FINANCIAL CONDITIONAugust 31, 2008 and 2007

2008 2007 Contributions receivable $ 60,548,205 $ 55,882,722

Plan equity $ 60,548,205 $ 55,882,722

The accompanying Notes are an integral part of these financial statements.2

ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN

STATEMENTS OF OPERATIONS AND CHANGES IN PLAN EQUITYFor the Years Ended August 31, 2008, 2007 and 2006

2008 2007 2006 Participant contributions $ 199,656,551 $ 169,036,366 $ 158,250,884 Participant withdrawals (11,397,191) (8,216,345) (9,573,269)Purchases of Accenture Ltd Class A common shares (183,593,877) (154,871,370) (150,885,517)

Net additions/(reductions) $ 4,665,483 $ 5,948,651 $ (2,207,902)

Plan equity at beginning of year 55,882,722 49,934,071 52,141,973

Plan equity at end of year $ 60,548,205 $ 55,882,722 $ 49,934,071

The accompanying Notes are an integral part of these financial statements.3

ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN

NOTES TO FINANCIAL STATEMENTS

1. PLAN DESCRIPTION

The following description of the Accenture Ltd 2001 Employee Share Purchase Plan (the "Plan") is provided for general information purposes. Participantsin the Plan should refer to the Plan document for more detailed and complete information.

General

Under the Plan, which was approved by the shareholders of Accenture Ltd (the "Company") at their June 5, 2001 meeting and approved and subsequentlyamended by the Board of Directors (the "Board") on June 6, 2001 and September 4, 2001, respectively, the Company is authorized to issue or transfer up to75,000,000 Class A common shares ("Shares") of the Company. The Plan is administered by the Compensation Committee of the Board (the "Committee"),which may delegate its duties and powers in whole or in part as it determines, provided, however, that the Board may, in its sole discretion, take any actiondesignated to the Committee under the Plan as it may deem necessary. The Company pays all expenses of the Plan. The Shares may consist, in whole or inpart, of unissued Shares or previously issued Shares, which have been reacquired.

The Plan provides eligible employees of the Company or of a participating subsidiary with an opportunity to purchase Shares at a purchase priceestablished by the Committee, which shall in no event be less than 85% of the fair market value of a Share on the purchase date.

The "fair market value" on a given date is defined as the arithmetic mean of the high and low prices of the Shares as reported on such date on thecomposite tape of the principal national securities exchange on which the Shares are listed or admitted to trading, or, if no sale of Shares shall have beenreported on the composite tape of any national securities exchange on such date, then the immediately preceding date on which sales of the Shares have beenso reported or quoted shall be used.

In general, employees of the Company or a participating subsidiary are eligible to participate in the Plan, except that the Committee may excludeemployees (either generally or by reference to a subset thereof) (1) whose customary employment is for less than five months per calendar year or less than 20hours per week; (2) who own shares possessing 5% or more of the total combined voting power or value of all classes of shares of the Company or anysubsidiary; or (3) who are highly compensated employees under the Internal Revenue Code of 1986, as amended (the "Code"). The Plan does not currentlyqualify as an "employee stock purchase plan" under Section 423 of the Code and therefore receipt of the Shares will be a taxable event to the participant. ThePlan is not subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended.

Contributions

Payroll deductions will generally be made from the compensation paid to each participant for each offering period in such whole percentages not to exceed10% as elected by the participant (up to a per participant maximum of $7,500 per offering period), provided that no participant will be entitled to purchase,during any calendar year, Shares with an aggregate value in excess of $25,000. A participant cannot change the rate of payroll deductions once an offeringperiod has commenced. The Committee has specified procedures by which a participant may increase or decrease the rate of payroll deductions forsubsequent offering periods. All payroll deductions made with respect to a participant are credited to the participant's payroll deduction account under thePlan and are deposited with the general funds of the Company. All funds of participants received or held by the Company under the Plan before purchase orissuance of the Shares are held without liability for interest or other increment. Offering periods in fiscal 2008 included six-month periods ended November 1,2007 and May 1, 2008. The current offering period commenced on May 2, 2008 and will end on November 1, 2008.

4

ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN

NOTES TO FINANCIAL STATEMENTS (continued)

Share Purchases

As soon as practicable following the end of each offering period, the number of Shares purchased by each participant is deposited into a brokerage accountestablished in the participant's name. Dividends that are declared on the Shares held in the brokerage account are paid in cash or reinvested. A summary ofinformation with respect to share purchases was as follows: Number of Number of Shares Purchase

Offering Period Ended Participants Purchased PriceMay 1, 2008 30,494 3,038,974 $ 32.30 November 1, 2007 28,948 2,579,594 $ 33.12 May 1, 2007 27,360 2,454,341 $ 33.15 November 1, 2006 27,169 2,625,844 $ 27.99 May 1, 2006 27,849 2,961,370 $ 24.99 November 1, 2005 28,301 3,445,071 $ 22.31

As of August 31, 2008, 53,327,243 Accenture Ltd Class A common shares had been issued under the Plan.

Withdrawal

Participants may withdraw from an offering period or the Plan under the terms and conditions as established by the Committee. Upon a participant'swithdrawal, all accumulated payroll deductions in that participant's Plan account are returned without interest, as permitted by applicable law, and theparticipant is not entitled to any Shares with respect to the applicable offering period. The participant may be permitted to participate in subsequent offeringperiods pursuant to the terms and conditions determined by the Committee. A participant shall cease to participate in the Plan upon termination ofemployment for any reason. In general, all payroll deductions are repaid without interest, as permitted by applicable law, to the former participant or theformer participant's beneficiary.

Adjustments

The number of Shares issued or reserved pursuant to the Plan (or pursuant to outstanding awards) is subject to adjustment on account of share splits, sharedividends and other changes in the Shares. In the event of a change in control of the Company, the Committee may take any actions it deems necessary ordesirable with respect to any option as of the date of consummation of the change in control.

Plan Amendment and Termination

The Board may amend, alter or discontinue the Plan, provided, however, that no amendment, alteration or discontinuation will be made that would increasethe number of Shares authorized for the Plan or, without a participant's consent, would impair the participant's rights and obligations under the Plan. The Planshall terminate upon the earliest of (1) the termination of the Plan by the Board; (2) the issuance of all of the Shares reserved for issuance under the Plan; or(3) the tenth anniversary of the effective date of the Plan.

2. BASIS OF PRESENTATION

The accompanying financial statements have been prepared on the accrual basis of accounting. The preparation of financial statements in conformity withgenerally accepted accounting principles requires the Plan's management to use estimates and assumptions that affect the accompanying financial statementsand disclosures. Actual results could differ from these estimates.

As of August 31, 2008, Contributions Receivable represents payroll deductions from participants with respect to the offering period beginning May 2,2008 and ending November 1, 2008. These payroll deductions are held by Accenture Ltd and/or its affiliates.

Plan equity represents net assets available for future share purchases or participant withdrawals.5