<SUBMISSION>
<ACCESSION-NUMBER>0001274524-05-000173
<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>SCHIMMELMANN WULF VON
<CIK>0001245649
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>001-16565
<FILM-NUMBER>051210899
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>C/O ACCENTURE LEGAL & COMMERICAL GROUP
<STREET2>23RD FL 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>2005-11-15</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001245649</rptOwnerCik>
            <rptOwnerName>SCHIMMELMANN WULF VON</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O DEUTSCHE POSTBANK AG</rptOwnerStreet1>
            <rptOwnerStreet2>FRIEDRICH-EBERT-ALLEE 114-126</rptOwnerStreet2>
            <rptOwnerCity>BONN, GERMANY</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>53113</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 Wulf von Schimmelmann</signatureName>
        <signatureDate>2005-11-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
