<SUBMISSION>
<ACCESSION-NUMBER>0001274524-05-000177
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20051115
<FILING-DATE>20051116
<DATE-OF-FILING-DATE-CHANGE>20051116
<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>HIGHTOWER DENNIS F
<CIK>0001039838
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>001-16565
<FILM-NUMBER>051210941
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>ONE PICKWICK PLAZA
<CITY>GREENWICH
<STATE>CT
<ZIP>06830
</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>2005-11-15</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001039838</rptOwnerCik>
            <rptOwnerName>HIGHTOWER DENNIS F</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2600 ROCK CREEK DRIVE, NW</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>WASHINGTON</rptOwnerCity>
            <rptOwnerState>DC</rptOwnerState>
            <rptOwnerZipCode>20008-2704</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A common shares</value>
            </securityTitle>
            <transactionDate>
                <value>2005-11-15</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>69</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6135</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On October 6, 2005, Accenture Ltd declared a cash dividend of $0.30 per share on its Class A common shares for shareholders of record at the close of business on October 17, 2005, payable on November 15, 2005.  Pursuant to the anti-dilution provisions of the outside directors' Restricted Share Unit (RSU) Grants,  the amount of outstanding RSU Grants were automatically increased, as of the dividend payment date, in accordance with the formula set forth therein. The additional RSUs have the same proportionate vesting and delivery terms as the outstanding RSUs granted on February 18, 2005.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Brian J. O'Neil, Attorney-in-Fact for Dennis F. Hightower</signatureName>
        <signatureDate>2005-11-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
