<SUBMISSION>
<ACCESSION-NUMBER>0000950130-01-503129
<TYPE>S-8
<PUBLIC-DOCUMENT-COUNT>3
<FILING-DATE>20010718
<EFFECTIVENESS-DATE>20010718
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ACCENTURE LTD
<CIK>0001134538
<ASSIGNED-SIC>7389
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-8
<ACT>33
<FILE-NUMBER>333-65376
<FILM-NUMBER>1684058
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>CEDAR HOUSE, 41 CEDAR AVE.
<CITY>HAMILTON
<STATE>A1
<ZIP>00000
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ds8.txt
<DESCRIPTION>FORM S-8
<TEXT>

<PAGE>

     As filed with the Securities and Exchange Commission on July 18, 2001
                                                           Registration No. 333-
--------------------------------------------------------------------------------
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                ---------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933

                                ---------------

                                 ACCENTURE LTD
             (Exact Name of Registrant as Specified in its Charter)


           Bermuda                                         98-0341111
(State or Other Jurisdiction of          (I.R.S. Employer Identification Number)
Incorporation or Organization)

                                  Cedar House
                                41 Cedar Avenue
                            Hamilton HM12, Bermuda
                                (441) 296-8262
   (Address, including zip code, of Registrant's principal executive office)

                    ---------------------------------------

                    Accenture Ltd 2001 Share Incentive Plan
                Accenture Ltd 2001 Employee Share Purchase Plan
                          (Full titles of the Plans)

                              -------------------

                              Douglas G. Scrivner
                                 Accenture Ltd
                              1661 Page Mill Road
                              Palo Alto, CA 94304
                                (650) 213-2000
(Name, address, including zip code, and telephone number, including area code,
                      of Registrant's agent for service)

                                  ----------

                                  Copies to:
                                 John B. Tehan
                               Alan D. Schnitzer
                          Simpson Thacher & Bartlett
                             425 Lexington Avenue
                         New York, New York 10017-3954
                                (212) 455-2000

                        CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
           Title of Securities to be Registered              Amount to be      Proposed Maximum     Proposed Maximum     Amount of
                                                              Registered      Offering Price Per   Aggregate Offering   Registration
                                                                                    Share                 Price              Fee
====================================================================================================================================
<S>                                                      <C>                  <C>                  <C>                    <C>
Class A Common Shares, $0.0000225 par value per share        450,000,000 (1)         (2)                   (2)            $1.00 (2)
====================================================================================================================================
</TABLE>

(1) Represents 375,000,000 shares reserved for issuance pursuant to the
    Registrant's 2001 Share Incentive Plan and 75,000,000 shares reserved for
    issuance pursuant to the Registrant's 2001 Employee Share Purchase Plan.

    In addition, pursuant to Rule 416(c) under the Securities Act of 1933, as
    amended (the "Securities Act"), this Registration Statement also relates to
    an indeterminate amount of additional Class A common shares that may be
    issued pursuant to anti-dilution and adjustment provisions of the above-
    named plans.

(2) Pursuant to Rule 457(h) under the Securities Act, this computation is based
    on the book value of the Class A common shares, par value $0.0000225 per
    share, of the Registrant as of May 31, 2001.  The book value per share as of
    such date was less than $0.00.  Accordingly, there is no registration fee
    payable.
<PAGE>

                                     PART I

     All information required by Part II to be contained in the prospectus is
omitted from this Registration Statement in accordance with Rule 428 under the
Securities Act of 1933, as amended (the "Securities Act").

                                    PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference.

     The following documents filed by Accenture Ltd (the "Company" or
"Registrant") with the Securities and Exchange Commission (the "Commission")
pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), are hereby incorporated by reference in this Registration Statement:

     1.  The Registrant's prospectus to be filed on or about July 19, 2001
         pursuant to Rule 424(b) of the Securities Act, which contains audited
         financial statements for the Registrant's latest fiscal year for which
         such statements have been filed (File No. 333-59194).

     2.  The description of the Company's share capital contained in the
         Registrant's Registration Statement on Form 8-A filed with the
         Commission under Section 12(b) of the Exchange Act on June 25, 2001
         (File No. 001-16565), including any amendment or report filed for the
         purpose of updating such description.

     All documents filed by the Company pursuant to Sections 13(a), 13(c), 14 or
15(d) of the Exchange Act after the date of this Registration Statement and
prior to the filing of a post-effective amendment to this Registration Statement
indicating that all securities offered have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by
reference into this Registration Statement and to be a part hereof from the date
of filing of such documents.  Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified
or superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement.  Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.

Item 4.  Description of Securities.

     The Class A common shares are registered under Section 12(b) of the
Exchange Act.

Item 5.  Interests of Named Experts and Counsel.

     Not applicable.

Item 6.  Indemnification of Directors and Officers.

     The bye-laws of the Registrant provide for indemnification of the
Registrant's officers and directors against all liabilities, loss, damage or
expense incurred or suffered by such party as an officer or

                                       1
<PAGE>

director of the Registrant; provided that such indemnification shall not extend
to any matter which would render it void pursuant to the Companies Act 1981 of
Bermuda.

     The Companies Act provides that a Bermuda company may indemnify its
directors and officers in respect of any loss arising or liability attaching to
them as a result of any negligence, default or breach of trust of which they may
have been guilty in relation to the company in question.  However, the Companies
Act also provides that any provision, whether contained in the company's bye-
laws or in a contract or arrangement between the company and the director or
officer, indemnifying a director or officer against any liability which would
attach to him in respect of his fraud or dishonesty will be void.

     The directors and officers of the Registrant are covered by directors' and
officers' insurance policies maintained by the Registrant.

Item 7.  Exemption from Registration Claimed.

     None.

Item 8.  Exhibits.

     3.1  Memorandum of Continuance of the Registrant, dated February 21, 2001
          incorporated by reference to Exhibit 3.1 to the Registration Statement
          (File No. 333-59194) on Form S-1 of the Registrant
     3.2  Bye-laws of the Registrant incorporated by reference to Exhibit 3.2 to
          the Registration Statement (File No. 333-59194) on Form S-1 of the
          Registrant
     5.1  Opinion of Appleby Spurling & Kempe with respect to legality of
          securities being registered hereunder (filed herewith)
     10.1 2001 Share Incentive Plan of the Registrant incorporated by reference
          to Exhibit 10.3 to the Registration Statement (File No. 333-59194) on
          Form S-1 of the Registrant
     10.2 2001 Employee Share Purchase Plan of the Registrant incorporated by
          reference to Exhibit 10.4 to the Registration Statement (File No. 333-
          59194) on Form S-1 of the Registrant
     23.1 Consent of PricewaterhouseCoopers LLP (filed herewith)
     23.2 Consent of Appleby Spurling & Kempe (included in Exhibit 5.1 filed
          herewith)
     24.1 Power of Attorney (contained in the signature pages to this
          Registration Statement)

Item 9.  Undertakings.

     The undersigned Registrant hereby undertakes:

(a) (1) To file, during any period in which offers or sales are being made, a
     post-effective amendment to this Registration Statement:

     (i) To include any prospectus required by Section 10(a)(3) of the
  Securities Act of 1933 (the "Act");

     (ii) To reflect in the prospectus any facts or events arising after the
  effective date of the Registration Statement (or the most recent post-
  effective amendment thereof) which, individually or in the aggregate,
  represent a fundamental change in the information set forth in the
  Registration Statement. Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of
  securities offered would not exceed that which was registered) and any
  deviation from the low or high end of the estimated maximum offering range may
  be reflected in the form of prospectus filed with the Commission pursuant to
  Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than 20 percent change in the maximum aggregate offering price set forth
  in the "Calculation of Registration Fee" table in the effective registration
  statement.

                                       2
<PAGE>

     (iii)  To include any material information with respect to the plan of
  distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply
if the information required to be included in a post-effective amendment by
those paragraphs is contained in periodic reports filed by the Company pursuant
to Section 13 or Section 15(d) of the Exchange Act that are incorporated by
reference in this Registration Statement.

  (2) That, for the purpose of determining any liability under the Act, each
  such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such
  securities at that time shall be deemed to be the initial bona fide offering
  thereof.

  (3) To remove from registration by means of a post-effective amendment any of
  the securities being registered hereby which remain unsold at the termination
  of the offering.

(b) The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Act, each filing of the registrant's annual
report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is
incorporated by reference in this Registration Statement shall be deemed to be a
new registration statement relating to the securities offered herein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

       Insofar as indemnification for liabilities arising under the Act may be
permitted to directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been
advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act, and is,
therefore, unenforceable.  In the event that a claim for indemnification against
such liabilities (other than the payment by the Registrant of expenses incurred
or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication of
such issue.

                                       3
<PAGE>

                                   SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York, and State of New York on July 18, 2001.

                              ACCENTURE LTD

                              By: /s/ Joe W. Forehand
                                  ---------------------------------------
                                  Name: Joe W. Forehand
                                  Title: Chief Executive Officer and Chairman of
                                         the Board


                               POWER OF ATTORNEY

     KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Joe W. Forehand, Harry L. You and
Douglas G. Scrivner and each of them, as his true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution, for him in his
name, place and stead, in any and all capacity, in connection with this
Registration Statement, including to sign and file in the name and on behalf of
the undersigned as director or officer of the Registrant any and all amendments,
supplements (including any and all stickers and post-effective amendments) to
this Registration Statement, with all exhibits thereto, and other documents in
connection therewith with the Securities and Exchange Commission and any
applicable securities exchange or securities regulatory body, granting unto said
attorney-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and things requisite or necessary to be done in
and about the premises, as fully to all intents and purposes as he or she might
or could do in person, hereby ratifying and confirming all that said attorneys-
in-fact and agents or any of them, or any of them or their substitutes, may
lawfully do or cause to be done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below by the following persons in the
capacities indicated.

<TABLE>
<CAPTION>
             Signature                                  Title                              Date
             ---------                                  -----                              ----
<S>                                   <C>                                        <C>
/s/ Joe W. Forehand                   Chief Executive Officer and Chairman of              July 18, 2001
------------------------------------  the Board (principal executive officer)
  Joe W. Forehand

/s/ Stephan A. James                  Chief Operating Officer and Director                 July 18, 2001
------------------------------------
  Stephan A. James

/s/ Karl-Heinz Flother                Managing Partner - Financial Services                July 18, 2001
------------------------------------  Global Market Unit and Director
  Karl-Heinz Flother
</TABLE>

                                       4
<PAGE>

<TABLE>
<CAPTION>
             Signature                                  Title                              Date
             ---------                                  -----                              ----
<S>                                   <C>                                        <C>
/s/ Joel P. Friedman                  Director                                             July 18, 2001
------------------------------------
  Joel P. Friedman

/s/ William D. Green                  Managing Partner - Communications & High             July 18, 2001
------------------------------------  Tech Global Market Unit and Director
  William D. Green

/s/ Masakatsu Mori                                                                         July 18, 2001
------------------------------------  Director
 Masakatsu Mori

/s/ Diego Visconti                    Director                                             July 18, 2001
------------------------------------
 Diego Visconti

/s/ Jackson L. Wilson, Jr.            Corporate Development Officer, Managing              July 18, 2001
------------------------------------  General Partner - Accenture Technology
 Jackson L. Wilson, Jr.               Ventures and Director

/s/ Harry L. You                      Chief Financial Officer (principal                   July 18, 2001
------------------------------------  financial and accounting officer)
 Harry L. You
</TABLE>

                                       5
<PAGE>

                               INDEX TO EXHIBITS

Exhibit
Number                           Description

3.1           Memorandum of Continuance of the Registrant, dated
              February 21, 2001, incorporated by reference to
              Exhibit 3.1 to the Registration Statement (File No.
              333-59194) on Form S-1 of the Registrant
3.2           Bye-laws of the Registrant incorporated by reference
              to Exhibit 3.1 to the Registration Statement (File
              No. 333-59194) on Form S-1 of the Registrant
5.1           Opinion of Appleby Spurling & Kempe with respect to
              legality of securities being registered hereunder
              (filed herewith)
10.1          2001 Share Incentive Plan of the Registrant
              incorporated by reference to Exhibit 10.3 to the
              Registration Statement (File No. 333-59154) on Form
              S-1 of the Registrant
10.2          2001 Employee Share Purchase Plan of the Registrant
              incorporated by reference to Exhibit 10.4 to the
              Registration Statement (File No. 333-59154) on Form
              S-1 of the Registrant
23.1          Consent of PricewaterhouseCoopers LLP (filed herewith)
23.2          Consent of Appleby Spurling & Kempe (included in
              Exhibit 5.1 filed herewith)
24.1          Power of Attorney (contained in the signature pages
              to this Registration Statement)

                                       6
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>dex51.txt
<DESCRIPTION>OPINION OF APPLEBY SPURLING & KEMPE
<TEXT>

<PAGE>

                                                                     Exhibit 5.1

    Ian Stone                                                     IS/to/124151-1
    Associate
Company Department

                                                                    18 July 2001

Accenture Ltd
Cedar House
41 Cedar Avenue
Hamilton HM 11
Bermuda


Dear Sirs

Accenture Ltd (the "Company")
-----------------------------

We have acted as legal counsel in Bermuda to the Company and this opinion as to
Bermuda law is addressed to you in connection with the filing by the Company
with the Securities and Exchange Commission under the Securities Act of 1933, as
amended, of a registration statement on Form S-8 (the "Registration Statement")
in relation to a total of 450,000,000 class A common shares of the Company of
par value US$0.0000225 each ("Class A Common Shares") which may be issued in
accordance with the Accenture Ltd 2001 Share Incentive Plan ("SIP") and the
Accenture Ltd 2001 Employee Share Purchase Plan ("ESPP").  Up to 375,000,000
Class A Common Shares may be issued pursuant to the SIP and up to 75,000,000
Class A Common Shares may be issued pursuant to the ESPP.

For the purposes of this opinion we have examined and relied upon the documents
listed (which, in some cases, are also defined) in the Schedule to this opinion
(the "Documents").

Assumptions
-----------

In stating our opinion we have assumed:-

(a)  the authenticity, accuracy and completeness of all Documents submitted to
     us as originals and the conformity to authentic original Documents of all
     Documents submitted to us as certified, conformed, notarised or photostatic
     copies;

(b)  the genuineness of all signatures on the Documents;

(c)  the authority, capacity and power of natural persons signing the Documents;

(d)  that any factual statements made in any of the Documents are true, accurate
     and complete;
<PAGE>

                                                                               2


(e)  that any awards under either of the Plans relevant to this opinion
     ("Awards") will constitute, the legal, valid and binding obligations of
     each of the parties thereto, other than the Company;

(f)  that the Plans and any Awards relevant to this opinion will effect, and
     will constitute legal, valid and binding obligations of each of the parties
     thereto, enforceable in accordance with their terms, under the laws of the
     State of New York, United States of America, by which they are or will be
     governed;

(g)  that the Plans and any Awards relevant to this opinion are in the proper
     legal form to be admissible in evidence and enforced in the courts of New
     York and in accordance with their terms, under the laws of New York by
     which they are expressed to be or will be governed;

(h)  that the Resolutions are in full force and effect and have not been
     rescinded, either in whole or in part, and accurately record (in the case
     of directors' resolutions) the resolutions adopted by all of the directors
     of the Company as unanimous written resolutions of the directors of the
     Company and (in the case of shareholders' resolutions) the resolutions
     passed by the sole shareholder of the Company in a meeting which was duly
     convened and at which a duly constituted quorum was present and voting
     throughout;

(i)  that each director of the Company, when the board of directors of the
     Company (the "Board") passed the Resolutions which are directors'
     resolutions, discharged his fiduciary duty owed to the Company and acted
     honestly and in good faith with a view to the best interests of the
     Company;

(j)  that the Company has entered into its obligations under each of the Plans
     in good faith for the purpose of carrying on its business and that, at the
     time it did so, there were reasonable grounds for believing that the
     transactions contemplated by each of the Plans would benefit the Company;

(k)  that, at the time of issue by the compensation committee of the Board (the
     "Committee") of any Award under the Plans, or of Class A Common Shares
     pursuant to such Awards, relevant to this opinion, the Committee has been
     duly constituted and remains a duly constituted committee of the board of
     directors of the Company having the necessary powers and authorities to
     issue Awards and Class A Common Shares pursuant to Awards;

(l)  that the approval of the issue of any Awards and of any Class A Common
     Shares under Awards pursuant to either of the Plans is duly made either at
     a duly convened and quorate meeting of the Board, or, at a duly convened
     and quorate meeting of the Committee in a manner complying with the terms
     of its
<PAGE>

                                                                               3

     constitution then in force and within the authority then given to the
     Committee by the board of directors of the Company;

(m)  that when the issue of any Class A Common Shares under either of the Plans
     is authorised, the issue price will not be less than the par value of the
     Class A Common Shares and the Company will have sufficient authorised share
     capital to effect the issue and will continue to hold the necessary consent
     from the Bermuda Monetary Authority for such share issue;

(n)  that, if new Class A Common Shares are paid for, upon the exercise of an
     Award, by the transfer by the allottee of Class A Common Shares to the
     Company, the payment of the purchase price in that manner is duly effected
     as a purchase of own shares by the Company in accordance with section 42A
     of the Companies Act 1981 of Bermuda;

(o)  that, if new Class A Common Shares are issued by the Company pursuant to
     either of the Plans on the terms of an Award which does not require the
     allottee to pay to the Company a cash subscription price for the Class A
     Common Shares, the Company receives in any event a transfer to it of assets
     from the allottee with a fair value at least equivalent to the aggregate
     par value of the Class A Common Shares issued to him pursuant to that
     Award;

(p)  that the records which were the subject of the search made on 16 July 2001
     of the Register of Companies at the office of the Registrar of Companies
     referred to in paragraph 8 of the Schedule to this opinion were complete
     and accurate at the time of such search and disclosed all information which
     is material for the purposes of this opinion and such information has not
     since such date been materially altered; and

(q)  that the records which were the subject of the search made on 16 July 2001
     in the Supreme Court Causes Book at the Registry of the Supreme Court
     referred to in paragraph 8 of the Schedule to this opinion were complete
     and accurate at the time of such search and disclosed all information which
     is material for the purposes of this opinion and such information has not
     since such date been materially altered.


Opinion
-------

Based upon and subject to the foregoing and subject to the reservations set out
below and to any matters not disclosed to us, we are of the opinion that, when
duly issued and allotted by the Board or by the Committee pursuant to Awards and
when fully paid for pursuant to and in accordance with the terms of the
respective Plans, as contemplated by the respective Plans, the new Class A
Common Shares will be validly issued, fully-paid and non-assessable shares of
the Company.
<PAGE>

                                                                               4

Reservations
------------

We have the following reservations:-

(a)  We express no opinion as to any law other than Bermuda law and none of the
     opinions expressed herein relates to compliance with or matters governed by
     the laws of any jurisdiction except Bermuda.  This opinion is limited to
     Bermuda law as applied by the Courts of Bermuda at the date hereof.

(b)  Any reference in this opinion to shares being "non-assessable" shall mean,
     in relation to fully-paid shares of the Company and subject to any contrary
     provision in any agreement in writing between the Company and the holder of
     the shares, that  no shareholder shall be obliged to contribute further
     amounts to the capital of the Company, either in order to complete payment
     for their shares, to satisfy claims of creditors of the Company, or
     otherwise; and no shareholder shall be bound by an alteration of the
     memorandum of  continuance or bye-laws of the Company after the date on
     which he became a shareholder, if and so far as the alteration requires him
     to take, or subscribe for additional shares, or in any way increases his
     liability to contribute to the share capital of, or otherwise to pay money
     to, the Company.

(c)  In order to issue this opinion we have carried out the searches as referred
     to in paragraph 8 of the Schedule and have not enquired as to whether there
     has been any change since the date of such search.

(d)  We have relied upon the statements made in the certificate referred to in
     paragraph 6 of the Schedule.  We have made no independent verification of
     the matters referred to in the certificate and we qualify this opinion to
     the extent that the statements made in the certificate are not accurate in
     any respect.

Disclosure
----------

This opinion is addressed to you in connection with the filing with the US
Securities and Exchange Commission of the Registration Statement and is not to
be made available to, or relied on by any other person or entity, or for any
other purpose, without our prior written consent.  We consent to the filing of
this opinion as an exhibit to the Registration Statement by the Company.

This opinion is addressed to you solely for your benefit and is neither to be
transmitted to any other person, nor relied upon by any other person or for any
other purpose nor quoted or referred to in any public document nor filed with
any governmental agency or person, without our prior written consent, except as
stated in the preceding paragraph or as may be required by law or regulatory
authority.  Further, this opinion speaks as of its date and is strictly limited
to the matters stated herein and we assume no obligation to
<PAGE>

                                                                               5

review or update this opinion if applicable laws or the existing facts or
circumstances should change.

This opinion is governed by and is to be construed in accordance with Bermuda
law.  It is given on the basis that it will not give rise to any legal
proceedings with respect thereto in any jurisdiction other than Bermuda.



Yours faithfully

/s/ Appleby Spurling & Kempe

Appleby Spurling & Kempe
<PAGE>

                                                                               6

                                    SCHEDULE
                                    --------


1.   An electronic copy of the Registration Statement (excluding the exhibits
     and excluding the documents incorporated by reference).

2.   An electronic copy of the SIP.

3.   An electronic copy of the ESPP.

     (the SIP and the ESPP are together referred to as the "Plans").

4.   Certified copies of resolutions:-

     4.1  passed by the board of directors of the Company on 5 June 2001
          (subject to shareholder approval);

     4.2  passed by the board of directors of the Company on 2 July 2001; and

     4.3  passed by the sole shareholder of the Company on 6 June 2001.

     (together, the "Resolutions").

5.   Certified copies of the certificate of continuance, memorandum of
     continuance and bye-laws of the Company (together, the "Constitutional
     Documents").

6.   An officer's certificate dated 16 July 2001 and signed by Debra Randall  as
     secretary of the Company confirming the authorised and issued share capital
     of the Company as at that date.

7.   A copy of a letter from the Bermuda Monetary Authority to the company dated
     25 June 2001.

8.   The entries and filings shown in respect of the Company on the file of the
     file of the Company maintained in the Register of Companies at the office
     of the Registrar of Companies in Hamilton, Bermuda and the entries and
     filings shown in the Supreme Court Causes Book maintained at the Registry
     of the Supreme Court in Hamilton, Bermuda as revealed by searches made on
     16 July 2001.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>dex231.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>

<PAGE>

                                                                    Exhibit 23.1




                       CONSENT OF INDEPENDENT ACCOUNTANTS



          We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated January 31, 2001 relating
to the combined financial statements, which appears in the Registration
Statement on Form S-1 (File No. 33-59194), as amended on July 18 2001, of
Accenture Ltd.



                                        /s/  PricewaterhouseCoopers LLP



Chicago, Illinois
July 18, 2001
</TEXT>
</DOCUMENT>
</SUBMISSION>
