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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001274524-05-000161.txt : 20051101
<SEC-HEADER>0001274524-05-000161.hdr.sgml : 20051101
<ACCEPTANCE-DATETIME>20051101195826
ACCESSION NUMBER:		0001274524-05-000161
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051028
FILED AS OF DATE:		20051101
DATE AS OF CHANGE:		20051101

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:			ROHLEDER STEPHEN J
		CENTRAL INDEX KEY:			0001230066

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16565
		FILM NUMBER:		051171242

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		3126930161

	MAIL ADDRESS:	
		STREET 1:		C/O ACCENTURE LEGAL & COMMERCIAL GROUP,
		STREET 2:		23RD FLOOR, 161 N. CLARK STREET
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601
</SEC-HEADER>
<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>2005-10-28</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001230066</rptOwnerCik>
            <rptOwnerName>ROHLEDER STEPHEN J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ACCENTURE</rptOwnerStreet1>
            <rptOwnerStreet2>5221 N ORTH 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>Chief Operating Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class X common shares</value>
            </securityTitle>
            <transactionDate>
                <value>2005-10-28</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>115500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>423499</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Class I common shares of Accenture SCA</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-10-28</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F4"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>115500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>26.04</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A common shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>115500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>423499</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Reflects the redemption of Class X common shares by and at the election of Accenture Ltd.</footnote>
        <footnote id="F2">Redemption price per share equal to par value of $.0000225.</footnote>
        <footnote id="F3">Accenture SCA is a subsidiary of Accenture Ltd. Subject to certain contractual restrictions, Accenture SCA is obligated, at the option of the Reporting Person, to redeem any outstanding Accenture SCA Class I common shares at a redemption price per share generally equal to the market price of an Accenture Ltd Class A common share at the time of the redemption, subject to adjustment.  Accenture SCA may, at its option, pay the redemption price with cash or by delivering Accenture Ltd Class A common shares.</footnote>
        <footnote id="F4">Disposition of Accenture SCA Class I common shares pursuant to Accenture SCA Plan of Disposition.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Brian J. O'Neil, Attorney-in-Fact for Stephen J. Rohleder</signatureName>
        <signatureDate>2005-11-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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