<SUBMISSION>
<ACCESSION-NUMBER>0001274524-05-000062
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20050218
<FILING-DATE>20050222
<DATE-OF-FILING-DATE-CHANGE>20050222
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>ACCENTURE LTD
<CIK>0001134538
<ASSIGNED-SIC>7389
<IRS-NUMBER>000000000
<FISCAL-YEAR-END>0831
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>CANON
<STREET2>22 VICTORIA STREET, HAMILTON
<CITY>HAMILTON
<STATE>D0
<ZIP>HM12
</BUSINESS-ADDRESS>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Coughlan Anthony G
<CIK>0001302875
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>001-16565
<FILM-NUMBER>05632468
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>312-693-0161
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>C/O ACCENTURE LEGAL & COMMERCIAL GROUP
<STREET2>161 N. CLARK STREET
<CITY>CHICAGO
<STATE>IL
<ZIP>60601
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-02-18</periodOfReport>

    <issuer>
        <issuerCik>0001134538</issuerCik>
        <issuerName>ACCENTURE LTD</issuerName>
        <issuerTradingSymbol>ACN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001302875</rptOwnerCik>
            <rptOwnerName>Coughlan Anthony G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ACCENTURE</rptOwnerStreet1>
            <rptOwnerStreet2>5221 NORTH O'CONNOR BLVD., STE. 1400</rptOwnerStreet2>
            <rptOwnerCity>IRVING</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75039</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Principal Accounting Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>24.73</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-02-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>16401</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-02-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A common shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>16401</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>16401</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The option vests in three equal annual installments beginning on August 31,2005.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Brian J. O'Neil, Attorney-in-Fact for Anthony Coughlan</signatureName>
        <signatureDate>2005-02-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
