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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001274524-05-000110.txt : 20050509
<SEC-HEADER>0001274524-05-000110.hdr.sgml : 20050509
<ACCEPTANCE-DATETIME>20050509143750
ACCESSION NUMBER:		0001274524-05-000110
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050504
FILED AS OF DATE:		20050509
DATE AS OF CHANGE:		20050509

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCENTURE LTD
		CENTRAL INDEX KEY:			0001134538
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0831

	BUSINESS ADDRESS:	
		STREET 1:		CANON
		STREET 2:		22 VICTORIA STREET, HAMILTON
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM12

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Lajtha Adrian J
		CENTRAL INDEX KEY:			0001326384

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16565
		FILM NUMBER:		05811160

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		312-693-0161

	MAIL ADDRESS:	
		STREET 1:		C/O ACCENTURE LEGAL & COMMERCIAL GROUP
		STREET 2:		161 N. CLARK STREET
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-05-04</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001326384</rptOwnerCik>
            <rptOwnerName>Lajtha Adrian J</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>Grp Chief Exec-Financial Serv</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A common shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>510858</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options ( Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>24.73</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-02-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A common shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>26023</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

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

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Michael E. Hughes, Attorney-in-Fact for Adrian Lajtha</signatureName>
        <signatureDate>2005-05-09</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>powerofattorneylajtha.htm
<DESCRIPTION>POWER OF ATTORNEY FOR ADRIAN J. LAJTHA
<TEXT>
<HTML><BODY><PRE>POWER OF ATTORNEY







I hereby appoint Michael E. Hughes, Laurent C. Lutz and Brian J. O'Neil and each of them individually, with full power of substitution and resubstitution, my true and lawful attorneys-in-fact to execute and file such documents and other information, including amendments and exhibits thereto, as may be required to be filed, or which any such attorney-in-fact may deem to be desirable to be filed, pursuant to Section 13 and Section 16 of the Securities Exchange Act of 1934, including, without limitation, Form 3s, Form 4s, and Form 5s, with the United States Securities and Exchange Commission and, if necessary, foreign regulators, granting to such attorneys, and each of them, full power and authority to do and perform each and every act and thing whatsoever that such attorney or attorneys may deem necessary, advisable or appropriate as I might or could do personally, hereby ratifying and confirming all acts and things that such attorney or attorneys may do or cause to be done by virtue of this power of attorney.
  This appointment shall be effective until revoked by writing delivered to the General Counsel of Accenture Ltd.







Signed: /s/ Adrian J. Lajtha  Date: May 5, 2005



</PRE></BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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