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<ACCESSION-NUMBER>0000950134-05-023552
<TYPE>DEF 14A
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<PERIOD>20060201
<FILING-DATE>20051221
<DATE-OF-FILING-DATE-CHANGE>20051221
<EFFECTIVENESS-DATE>20051221
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<CONFORMED-NAME>ACCENTURE LTD
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<STREET1>CANON
<STREET2>22 VICTORIA STREET, HAMILTON
<CITY>HAMILTON
<STATE>D0
<ZIP>HM12
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<DOCUMENT>
<TYPE>DEF 14A
<SEQUENCE>1
<FILENAME>c00803ddef14a.htm
<DESCRIPTION>DEFINITIVE PROXY STATEMENT
<TEXT>
<HTML>
<HEAD>
<TITLE>def14a</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">






<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>SCHEDULE 14A</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Proxy Statement Pursuant to Section&nbsp;14(a) of</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>the Securities Exchange Act of 1934</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Filed by the Registrant <FONT style="font-family: Wingdings 2">&#084;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Filed by a Party other than the Registrant <FONT style="font-family: Wingdings 2">&#163;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Check the appropriate box:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#163;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Preliminary Proxy Statement</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><B><FONT style="font-family: Wingdings 2">&#163;</FONT></B>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Confidential, for Use of the Commission Only (as permitted by Rule&nbsp;14a-6(e)(2))</B></DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#084;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Definitive Proxy Statement</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#163;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Definitive Additional Materials</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#163;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Soliciting Material Pursuant to &#167;240.14a-12</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Accenture Ltd</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>(Name of Registrant As Specified In Its Charter)</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>None</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>(Name of Person(s) Filing Proxy Statement, if other than the Registrant)</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Payment of Filing Fee (Check the appropriate box):
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#084;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">No fee required.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#163;</FONT>
</TD>
    <TD>&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Fee computed on table below per Exchange Act Rules&nbsp;14a-6(i)(1) and 0-11.</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Title of each class of securities to which transaction applies:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Aggregate number of securities to which transaction applies:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Per unit price or other underlying value of transaction computed pursuant to Exchange
Act Rule&nbsp;0-11 (set forth the amount on which the filing fee is calculated and state how it
was determined):</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Proposed maximum aggregate value of transaction:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Total fee paid:</TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#163;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Fee paid previously with preliminary materials.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-family: Wingdings 2">&#163;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Check box if any part of the fee is offset as provided
by Exchange Act Rule&nbsp;0-11(a)(2) and identify the filing for
which the offsetting fee was paid previously. Identify the
previous filing by registration statement number, or the Form
or Schedule and the date of its filing.</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Amount Previously Paid:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form, Schedule or Registration Statement No.:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Filing Party:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Date Filed:</TD>
</TR>

</TABLE>
</DIV>








<P align="center" style="font-size: 10pt">
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">

</DIV>

<CENTER>
<TABLE width="88%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="74%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="23%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <IMG src="c00803dacntlogo.gif" alt="(ACCENTURE LOGO)"></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">William D. Green<BR>
    Chief Executive Officer
    </FONT></TD>
</TR>

</TABLE>
</CENTER>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="6%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    December&nbsp;29, 2005</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Dear Fellow Shareholder:</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    You are cordially invited to attend the 2006 Annual General
    Meeting of Shareholders (the &#147;Annual Meeting&#148;), which
    will be held at 10:00&nbsp;a.m., local time, on February&nbsp;1,
    2006, at Accenture&#146;s Reston, Virginia office located at
    11951 Freedom Drive, Reston, Virginia 20190, USA.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    At this year&#146;s meeting, you will vote on the appointment of
    two directors and the re-appointment of KPMG LLP as our
    independent auditors and authorization of the Audit Committee of
    the Board to determine their remuneration. In addition, the
    audited consolidated financial statements of Accenture Ltd and
    its subsidiaries for the fiscal year ended August&nbsp;31, 2005
    will be received at the Annual Meeting.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Our Board of Directors has nominated the director nominees and
    has made the proposal to re-appoint KPMG LLP. The Board of
    Directors recommends that you vote for the appointment of each
    director nominee, and for the re-appointment of KPMG LLP as our
    independent auditors and authorization of the Audit Committee of
    the Board to determine their remuneration.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Your vote is very important to the Company. We urge you to read
    the accompanying materials regarding the matters to be voted on
    at the Annual Meeting and to submit your voting instructions by
    proxy. You may submit your proxy either by returning the
    enclosed proxy card or by submitting your proxy over the
    telephone or the Internet. If you submit your proxy before the
    meeting but later decide to attend the meeting in person, you
    may still vote in person at the meeting.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    In addition, I strongly encourage you to sign up to receive your
    future Accenture shareholder materials electronically, which
    will help us to conserve natural resources and reduce our
    production and distribution costs. If you wish to receive these
    materials electronically next year, please follow the
    instructions on the enclosed proxy card.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Please let us know whether you plan to attend the Annual
    Meeting, as indicated in your proxy instructions. Please note
    that if your shares are held in a name other than your own (for
    example, if your shares are held by a broker in &#147;street
    name&#148;), then you must take certain steps, described in the
    proxy statement, in order to be admitted into the meeting.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Thank you for your continued support.</TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="47%"></TD>
    <TD width="53%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <IMG src="c00803dgreenwmd.gif" alt="(-S- WILLIAM D. GREEN)"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    WILLIAM D. GREEN</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Chief Executive Officer</TD>
</TR>

</TABLE>
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<!-- TOC -->
<!-- /TOC -->

<DIV align="left">
<IMG src="c00803dacntlogo.gif" alt="(ACCENTURE LOGO)">
</DIV>

<P align="center">
<B>NOTICE OF THE 2006 ANNUAL GENERAL MEETING OF SHAREHOLDERS</B>

<P align="left">
To our Shareholders:

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You are hereby notified that the 2006 Annual General Meeting of
Shareholders of Accenture Ltd will be held at 10:00&nbsp;a.m.,
local time, on February&nbsp;1, 2006, at our Reston, Virginia
office located at 11951&nbsp;Freedom Drive, Reston, Virginia
20190, USA, to receive the report of our independent auditors
and the financial statements for our fiscal year ended
August&nbsp;31, 2005, and to vote upon the following proposals:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    1.&nbsp;to appoint Dina Dublon and William&nbsp;D. Green as
    Class&nbsp;II directors, each for a term expiring at our annual
    general meeting of shareholders in 2009;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    2.&nbsp;to re-appoint KPMG LLP as independent auditors of
    Accenture Ltd for a term expiring at our annual general meeting
    of shareholders in 2007 and to authorize the Audit Committee of
    the Board to determine their remuneration; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    3.&nbsp;to transact any other business that may properly come
    before the meeting and any adjournment or postponement of the
    meeting.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board has set December&nbsp;5, 2005 as the record date for
the meeting. This means that only those persons who were
registered holders of Accenture Ltd&#146;s Class&nbsp;A common
shares or Class&nbsp;X common shares at the close of business on
that record date will be entitled to receive notice of the
meeting and to attend and vote at the meeting.
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    By order of the Board of Directors,</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <IMG src="c00803dscrivner.gif" alt="-s- Douglas G. Scrivner"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    DOUGLAS G. SCRIVNER</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    General Counsel and Secretary</TD>
</TR>

</TABLE>

<P align="left">
December&nbsp;29, 2005
<DIV style="width: 100%; border: 1px solid black; padding: 12px;">

<P align="center">
<B>PLEASE SUBMIT YOUR PROXY BY TELEPHONE OR THE INTERNET,</B>

<DIV align="center">
<B>OR BY MARKING, SIGNING, DATING AND RETURNING A PROXY CARD.</B>
</DIV>

<P align="center">
<B>We encourage you to permit us to send you shareholder
communications</B>

<DIV align="center">
<B>electronically. You can find more information on receiving
these</B>
</DIV>

<DIV align="center">
<B>communications electronically in the &#147;Electronic
Delivery of Shareholder</B>
</DIV>

<DIV align="center">
<B>Communications&#148; section on page&nbsp;30 of the
accompanying proxy statement.</B>
</DIV>
</DIV>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">

</DIV>

<DIV align="left">
<!-- TOC -->
</DIV>

<DIV align="left">
<A name="tocpage"></A>
</DIV>

<P align="center">
<B>TABLE OF CONTENTS</B>

<CENTER>
<TABLE width="60%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="87%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Page</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#101'>GENERAL INFORMATION</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#102'>ABOUT THE ANNUAL MEETING</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#103'>PROPOSAL NO.&nbsp;1&#151;
    APPOINTMENT OF DIRECTORS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">5</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#104'>BOARD AND CORPORATE
    GOVERNANCE MATTERS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">6</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#105'>REPORTS OF THE COMMITTEES OF
    THE BOARD</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">13</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#106'>Report of the Audit
    Committee</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">13</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#107'>Report of the Compensation
    Committee on Executive Compensation</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">15</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#108'>Report of the
    Nominating&nbsp;&#38; Governance Committee</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">18</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#109'>Report of the Finance
    Committee</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">19</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#110'>PROPOSAL NO.&nbsp;2&#151;
    RE-APPOINTMENT OF INDEPENDENT AUDITORS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">20</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#111'>INDEPENDENT AUDITORS&#146;
    FEES AND OTHER MATTERS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">21</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#112'>COMPENSATION OF EXECUTIVE
    OFFICERS AND DIRECTORS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">22</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#113'>SECTION&nbsp;16(a)
    BENEFICIAL OWNERSHIP REPORTING COMPLIANCE</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">25</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#114'>PERFORMANCE GRAPH</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">26</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#115'>BENEFICIAL OWNERSHIP OF
    DIRECTORS AND EXECUTIVE OFFICERS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">27</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#116'>BENEFICIAL OWNERS OF MORE
    THAN FIVE PERCENT OF ANY CLASS OF VOTING SECURITIES</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">29</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#117'>SUBMISSION OF FUTURE
    SHAREHOLDER PROPOSALS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">29</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#118'>INCORPORATION BY
    REFERENCE</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">30</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#119'>SUBMITTING YOUR PROXY BY
    TELEPHONE OR VIA THE INTERNET</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">30</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#120'>ELECTRONIC DELIVERY OF
    SHAREHOLDER COMMUNICATIONS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">30</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">&nbsp;<A HREF='#121'>HOUSEHOLDING OF SHAREHOLDER
    DOCUMENTS</A>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">31</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

</TABLE>
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<P align="center">
<B>PROXY STATEMENT</B>

<P align="center">
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<DIV align="left">
<A name='101'></A>
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<!-- link1 "GENERAL INFORMATION" -->

<P align="center">
<B>GENERAL INFORMATION</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board of Directors (the &#147;Board&#148;) of Accenture Ltd
(the &#147;Company&#148;) is soliciting your proxy for use at
the 2006 Annual General Meeting of Shareholders (the
&#147;Annual Meeting&#148;) to be held on February&nbsp;1, 2006.
These proxy materials are first being sent to shareholders
beginning on or about December&nbsp;29, 2005.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Accenture is one of the world&#146;s leading management
consulting, technology services and outsourcing organizations.
As of August&nbsp;31, 2005, we had more than 123,000 employees
based in 48&nbsp;countries and revenues before reimbursements of
more than $15.5&nbsp;billion for fiscal 2005. We operate
globally with one common brand and business model designed to
enable us to provide clients around the world with the same high
level of service.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Accenture Ltd maintains its registered office in Bermuda at
Canon&#146;s Court, 22&nbsp;Victoria Street, Hamilton HM12,
Bermuda. Our telephone number in Bermuda is
+1&nbsp;441-296-8262. You may contact our Investor Relations
Group by telephone in the United States and Puerto Rico at
1-877-ACN-5659 (1-877-226-5659) and outside the United States
and Puerto Rico at +1&nbsp;703-797-1711, or by mail to
Accenture, Investor Relations, 1345&nbsp;Avenue of the Americas,
New York, New York 10105 USA.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our website address is <U>www.accenture.com</U>. We make
available free of charge on the Investor Relations section of
our website (<U>http://investor.accenture.com</U>) our Annual
Report on Form&nbsp;10-K, Quarterly Reports on Form&nbsp;10-Q,
Current Reports on Form&nbsp;8-K and all amendments to those
reports as soon as reasonably practicable after such material is
electronically filed with or furnished to the Securities and
Exchange Commission (the &#147;SEC&#148;) pursuant to
Section&nbsp;13(a) or 15(d) of the Exchange Act. We also make
available through our website other reports filed with or
furnished to the SEC under the Exchange Act, including our proxy
statements and reports filed by officers and directors under
Section&nbsp;16(a) of that Act, as well as our Code of Business
Ethics, our Corporate Governance Guidelines and the charters of
each of the Board&#146;s committees. You may request any of
these materials and information in print by contacting our
Investor Relations Group. We do not intend for information
contained in our website to be part of this proxy statement.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You also may read and copy any materials we file with the SEC at
the SEC&#146;s Public Reference Room at 100 F Street, N.E.,
Washington, DC, 20549. You may obtain information on the
operation of the Public Reference Room by calling the SEC at
1-800-SEC-0330. The SEC maintains an Internet site
(http://www.sec.gov) that contains reports, proxy and
information statements, and other information regarding issuers
that file electronically with the SEC.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We use the terms &#147;Accenture,&#148; the &#147;Company,&#148;
&#147;we,&#148; &#147;our&#148; and &#147;us&#148; in this proxy
statement to refer to Accenture Ltd and its subsidiaries. All
references to &#147;years,&#148; unless otherwise noted, refer
to our fiscal year, which ends on August&nbsp;31.

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<A name='102'></A>
</DIV>

<!-- link1 "ABOUT THE ANNUAL MEETING" -->

<P align="center">
<B>ABOUT THE ANNUAL MEETING</B>

<P align="left">
<B>Date, Time and Place of the Annual Meeting</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We will hold the Annual Meeting at 10:00&nbsp;a.m., local time,
on February&nbsp;1, 2006, at our Reston, Virginia office located
at 11951&nbsp;Freedom Drive, Reston, Virginia&nbsp;20190, USA,
subject to any adjournments or postponements.

<P align="left">
<B>Who Can Vote; Votes Per Share</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board has set December&nbsp;5, 2005 as the record date for
the Annual Meeting. All persons who were registered holders of
Accenture Ltd&#146;s Class&nbsp;A common shares or Class&nbsp;X
common shares at the close of business on that date are
shareholders of record for the purposes of the Annual Meeting
and will be entitled to vote at the Annual Meeting. As of the
close of business on that date, there were 607,731,830
Class&nbsp;A common shares outstanding (which includes
39,123,882 shares held by subsidiaries of Accenture) and
281,919,792 Class&nbsp;X common shares outstanding. Class&nbsp;A
common shares held by our subsidiaries will be voted in a manner
that will have no impact on the outcome of any vote of the
shareholders of Accenture Ltd.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each shareholder of record will be entitled to one vote per
Class&nbsp;A common share and one vote per Class&nbsp;X common
share on each matter submitted to a vote of shareholders, so
long as those votes are represented at the Annual Meeting,
either in person or by proxy. Holders of Class&nbsp;A common
shares and Class&nbsp;X common shares will vote together, and
not as separate classes, on all matters being considered at the
Annual Meeting. Your shares will be represented if you attend
and vote at the Annual Meeting or if you submit a proxy.

<P align="left">
<B>How to Vote; Submitting Your Proxy; Revoking Your Proxy</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You may vote your shares either by voting in person at the
Annual Meeting or by submitting a completed proxy. By submitting
your proxy, you are legally authorizing another person to vote
your shares. The enclosed proxy designates William&nbsp;D.
Green, Michael&nbsp;G. McGrath and Douglas&nbsp;G. Scrivner to
vote your shares in accordance with the voting instructions you
indicate in your proxy.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If you submit your proxy designating William D. Green,
Michael&nbsp;G. McGrath and Douglas&nbsp;G. Scrivner as the
individuals authorized to vote your shares, but you do not
indicate how your shares are to be voted, then your shares will
be voted by those individuals in accordance with the
Board&#146;s recommendations, which are described in this proxy
statement. In addition, if any other matters are properly
brought up at the Annual Meeting (other than the proposals
contained in this proxy statement), then each of these
individuals will have the authority to vote your shares on those
matters in accordance with his discretion and judgment. The
Board currently does not know of any matters to be raised at the
Annual Meeting other than the proposals contained in this proxy
statement.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You may submit your proxy either by mail, by telephone (at the
number set forth in the accompanying proxy materials) or via the
Internet (www.cesvote.com). Please let us know whether you plan
to attend the Annual Meeting by marking the appropriate box on
your proxy card or by following the instructions provided when
you submit your proxy by telephone or via the Internet. In order
for your proxy to be validly submitted and for your shares to be
voted in accordance with your proxy, we must <I>receive </I>your
mailed proxy by 5:00&nbsp;p.m., Eastern Standard Time, on
January&nbsp;31, 2006 (January&nbsp;27, 2006 for Accenture
employees who are submitting proxies for shares received through
our employee plans and held by Smith Barney). If you submit your
proxy by telephone or via the Internet, then you may submit your
voting instructions up until 11:59&nbsp;p.m., Eastern Standard
Time, on January&nbsp;31, 2006 (January&nbsp;27, 2006 for
Accenture employees who are submitting proxies for shares
received through our employee plans and held by Smith Barney).

<P align="center"><FONT size="2">2
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<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Your proxy is revocable. After you have submitted your proxy,
you may revoke it by mail before the Annual Meeting by sending a
written notice to our General Counsel and Secretary at
1661&nbsp;Page Mill Road, Palo Alto, California,&nbsp;94304,
USA. Your notice must be received no later than one hour prior
to the beginning of the Annual Meeting. If you wish to revoke
your submitted proxy card and submit new voting instructions by
mail, then you must sign, date and mail a new proxy card with
your new voting instructions, which we must receive by
5:00&nbsp;p.m., Eastern Standard Time, on January&nbsp;31, 2006
(January&nbsp;27, 2006 for Accenture employees who are
submitting proxies for shares received through our employee
plans and held by Smith Barney). If you submitted your proxy by
telephone or via the Internet, you may revoke your submitted
proxy and/or submit new voting instructions by that same method,
which must be received by 11:59&nbsp;p.m., Eastern Standard
Time, on January&nbsp;31, 2006 (January&nbsp;27, 2006 for
Accenture employees who are submitting proxies for shares
received through our employee plans and held by Smith Barney).
You also may revoke your proxy in person and vote your shares at
the Annual Meeting. Attending the Annual Meeting without taking
one of the actions above will not revoke your proxy.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Your vote is very important to the Company. If you do not plan
to attend the Annual Meeting, we encourage you to read the
enclosed proxy statement and submit your completed proxy prior
to the Annual Meeting so that your shares will be represented
and voted in accordance with your instructions.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If your shares are not registered in your name but in the
&#147;street name&#148; of a bank, broker or other holder of
record (a &#147;nominee&#148;), then your name will not appear
in Accenture Ltd&#146;s register of shareholders. Those shares
are held in your nominee&#146;s name, on your behalf, and your
nominee will be entitled to vote your shares. This applies to
our employees who received, through our employee plans, shares
that are held by Smith Barney and/or UBS Financial Services Inc.
In order for you to attend the Annual Meeting, you must bring a
letter or account statement showing that you beneficially own
the shares held by the nominee. Note that even if you attend the
Annual Meeting, you cannot vote the shares that are held by your
nominee. Rather, you should submit your proxy, which will
instruct your nominee how to vote those shares on your behalf.

<P align="left">
<B>Quorum and Voting Requirements</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In order to establish a quorum at the Annual Meeting, there must
be at least two shareholders represented at the meeting, either
in person or by proxy, who have the right to attend and vote at
the meeting, and who hold shares representing more than
50&nbsp;percent of the votes that may be cast by all
shareholders of record. For purposes of determining a quorum,
abstentions and broker &#147;non-votes&#148; are counted as
represented. A &#147;non-vote&#148; occurs when a nominee (such
as a broker) holding shares for a beneficial owner abstains from
voting on a particular proposal because the nominee does not
have discretionary voting power for that proposal and has not
received instructions from the beneficial owner on how to vote
those shares.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
For each of the proposals being considered at the Annual
Meeting, approval of the proposal requires the affirmative vote
of a majority of the votes cast. There is no cumulative voting
in the appointment of directors. The appointment of each
director nominee will be considered and voted upon as a separate
proposal. Abstentions and broker &#147;non-votes&#148; will not
affect the voting results. If the proposal for the appointment
of a director nominee does not receive the required majority of
the votes cast, then the director will not be appointed and the
position on the Board of Directors that would have been filled
by the director nominee will become vacant. The Board has the
ability to fill the vacancy upon the recommendation of its
Nominating &#38; Governance Committee, in accordance with
Accenture&#146;s bye-laws, but that director would be subject to
appointment by Accenture Ltd&#146;s shareholders at the next
following annual general meeting of shareholders.

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<P align="left">
<B>Proxy Solicitation</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Accenture Ltd will bear the costs of soliciting proxies from the
holders of our Class&nbsp;A common shares and Class&nbsp;X
common shares. We are initially soliciting these proxies by mail
and e-mail, but our directors, officers and selected other
Accenture employees may also solicit proxies by telephone,
e-mail or by other means of communication. These persons who
help us in the solicitation will not be specially compensated
for those services, but they may be reimbursed for their
out-of-pocket expenses incurred in connection with the
solicitation. Brokerage houses, nominees, fiduciaries and other
custodians will be requested to forward soliciting materials to
beneficial owners and will be reimbursed for their reasonable
out-of-pocket expenses incurred in sending proxy materials to
beneficial owners. National City Bank, our U.S. branch transfer
agent, has agreed to send a representative to act as our
Inspector of Election at the Annual Meeting and to assist us in
tabulating the votes.

<P align="left">
<B>2005 Audited Financial Statements</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
At the Annual Meeting, we will present the audited consolidated
financial statements for our fiscal year ended August&nbsp;31,
2005. Copies of these financial statements are included in our
Annual Report on Form&nbsp;10-K, which we are delivering to you
with this proxy statement. You may also access these materials
through our website at <U>http://investor.accenture.com</U>.

<P align="center"><FONT size="2">4
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<!-- link1 "PROPOSAL NO. 1--APPOINTMENT OF DIRECTORS" -->

<P align="center">
<B>PROPOSAL&nbsp;NO. 1&#151; APPOINTMENT OF DIRECTORS</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board currently has 11 members, who are divided into three
classes based upon the cycle of their respective terms in
office. At each annual general meeting of shareholders, the
appointment of the directors constituting one class of Board
membership expires, and the shareholders vote at that meeting to
appoint the directors nominated for these Board positions, each
to hold office for a three-year term.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In 2006, the terms of our four Class&nbsp;II directors will
expire. In addition to the terms of the two Board-proposed
director nominees, the terms of Carlos Vidal and Steven A.
Ballmer will expire at the Annual Meeting. To further the
Board&#146;s commitment to maintain a majority of independent
directors and to finish the planned phase-out of senior
executive nominations of Board candidates, the Nominating &#38;
Governance Committee decided, with the agreement of
Mr.&nbsp;Vidal, not to recommend Mr.&nbsp;Vidal&#146;s
appointment for a subsequent term. Mr.&nbsp;Vidal remains a
senior executive of the Company. In addition, given other
commitments and demands on his time, Mr.&nbsp;Ballmer has
advised the Board that he will be unable to serve for an
additional term. Consequently, the Nominating &#38; Governance
Committee decided, with the agreement of Mr.&nbsp;Ballmer, not
to recommend his appointment for a subsequent term. The Board
wishes to recognize and thank both Mr.&nbsp;Vidal and
Mr.&nbsp;Ballmer for their significant contributions and service
as members of the Board.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
At this time, the Board has not proposed any director nominees
other than the two director nominees identified below, although
the Nominating&nbsp;&#38; Governance Committee is continuing a
search for one or more additional directors. The Board may
appoint additional directors, in accordance with
Accenture&#146;s bye-laws, upon the recommendation of the
Nominating &#38; Governance Committee and subject to appointment
by Accenture Ltd&#146;s shareholders at the next annual general
meeting of shareholders. In addition, the Board has the
authority under the bye-laws to establish the size of the Board,
so long as the number of directors remains within the range
specified in the bye-laws (currently no less than eight nor more
than 15).

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Proxies cannot be voted for a greater number of persons than the
number of nominees named.

<P align="left">
<B>Class&nbsp;II Directors</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
All four Class&nbsp;II directorships expire at this year&#146;s
Annual Meeting. The Board is nominating two individuals for
appointment as Class&nbsp;II directors, each for a three-year
term expiring at our annual general meeting of shareholders in
2009. Both of the director nominees are current Board members:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="7%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Dina Dublon</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    William D. Green</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>THE BOARD RECOMMENDS THAT YOU VOTE &#147;FOR&#148; THE
APPOINTMENT OF EACH OF THE BOARD&#146;S TWO DIRECTOR
NOMINEES.</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If you submit your proxy designating William&nbsp;D. Green,
Michael&nbsp;G. McGrath and Douglas&nbsp;G. Scrivner as your
proxies but do not indicate how your shares should be voted,
then your shares will be voted in favor of the appointment of
both nominees. If any nominee is unwilling or unable to serve as
a director, then the Board will propose another person in place
of that original nominee, and the individuals designated as your
proxies will vote to appoint that proposed person, unless the
Board decides to reduce the number of directors constituting the
full Board. It is currently anticipated that all of the nominees
will be willing and able to serve as directors.

<P align="center"><FONT size="2">5
</FONT>
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<DIV align="left">
<A name='105'></A>
</DIV>

<!-- link1 "BOARD AND CORPORATE GOVERNANCE MATTERS" -->

<P align="center">
<B>BOARD AND CORPORATE GOVERNANCE MATTERS</B>

<P align="left">
<B>Director Biographies</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Set forth below are the biographies of our director nominees and
our directors.

<P align="left">
<B><U>Class&nbsp;II Director Nominees</U></B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="43%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="54%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Dina Dublon<BR>
    </FONT></B><FONT size="2">52&nbsp;years old<BR>
    Class II Director Nominee<BR>
    Chair, Finance Committee<BR>
    Member, Compensation Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Dina Dublon has been a director since October
    2001. From December 1998 until September 2004, she was chief
    financial officer of J.P. Morgan Chase&nbsp;&#38; Co. and its
    predecessor company. Prior to being named chief financial
    officer, she held numerous other positions, including corporate
    treasurer, managing director of the Financial Institutions
    Division and head of asset liability management. She is a
    director of Microsoft Corp. and of PepsiCo, Inc.
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">William D. Green<BR>
    </FONT></B><FONT size="2">52&nbsp;years old<BR>
    Class&nbsp;II Director Nominee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">William&nbsp;D. Green has been a director since
    June 2001 and our Chief Executive Officer and has led our
    Executive Leadership Team since September 2004. From March 2003
    to August 2004 he was our Chief Operating Officer&#151; Client
    Services, and from August 2000 to August 2004 he was our Country
    Managing Director, United States. Mr. Green has been with
    Accenture for 27&nbsp;years.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<B><U>Other Current Directors</U></B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="43%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="54%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Joe W. Forehand<BR>
    </FONT></B><FONT size="2">57&nbsp;years old<BR>
    Class&nbsp;I Director<BR>
    Chairman of the Board
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Joe W. Forehand has been Chairman of the Board
    since February 2001. From November 1999 to August 2004, he was
    our Chief Executive Officer and served as Chairman of our
    Management Committee, our Executive Committee and our Global
    Leadership Council. Mr. Forehand has been with Accenture for
    33&nbsp;years. Mr.&nbsp;Forehand&#146;s current term as director
    expires at our annual general meeting of shareholders in 2008.
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Dennis F. Hightower<BR>
    </FONT></B><FONT size="2">64&nbsp;years old<BR>
    Class&nbsp;III Director<BR>
    Member, Compensation Committee<BR>
    Member, Nominating&nbsp;&#38; Governance Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Dennis F. Hightower has been a director since
    November 2003. From May 2000 until his retirement in March 2001,
    he was chief executive officer of Europe Online Networks S.A., a
    Luxembourg- based Internet services provider. He is a director
    of Domino&#146;s Inc., Northwest Airlines Corporation and The
    TJX Companies Inc. Mr. Hightower&#146;s current term as director
    expires at our annual general meeting of shareholders in 2007.
    </FONT></TD>
</TR>

<TR>
<TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">William L. Kimsey<BR>
    </FONT></B><FONT size="2">63&nbsp;years old<BR>
    Class&nbsp;III Director<BR>
    Member, Audit Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">William L. Kimsey has been a director since
    November 2003. From October 1998 until his retirement in
    September 2002, Mr. Kimsey was global chief executive officer of
    Ernst&nbsp;&#38; Young Global. He is a director of Western
    Digital Corporation, Royal Caribbean Cruises Ltd and NAVTEQ
    Corporation. Mr.&nbsp;Kimsey&#146;s current term as director
    expires at our annual general meeting of shareholders in 2007.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="center"><FONT size="2">6
</FONT>

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="43%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="54%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Robert I. Lipp<BR>
    </FONT></B><FONT size="2">67&nbsp;years old<BR>
    Class&nbsp;III Director<BR>
    Member, Finance Committee<BR>
    Member, Nominating&nbsp;&#38; Governance Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Robert I. Lipp has been a director since October
    2001. He is a senior advisor at J.P. Morgan Chase&nbsp;&#38; Co.
    From April 2004 to September 2005, he was executive chairman of
    St.&nbsp;Paul Travelers Companies Inc. From December 2001 to
    April 2004, Mr.&nbsp;Lipp was chairman and chief executive
    officer of its predecessor company, Travelers Property Casualty
    Corp. Mr. Lipp also served as chairman of the board of Travelers
    Insurance Group Holdings Inc. from 1996 to 2000 and from January
    2001 to October 2001. During 2000 he was a vice-chairman and
    member of the office of the chairman of Citigroup. Mr.&nbsp;Lipp
    is a director of St.&nbsp;Paul Travelers Companies Inc. and JP
    Morgan Chase &#38; Co. Mr.&nbsp;Lipp&#146;s current term as
    director expires at our annual general meeting of shareholders
    in 2007.
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Blythe J. McGarvie<BR>
    </FONT></B><FONT size="2">49&nbsp;years old<BR>
    Class&nbsp;I Director<BR>
    Chair, Audit Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Blythe J. McGarvie has been a director since
    October 2001. She is president of Leadership for International
    Finance, LLC, a firm that focuses on improving clients&#146;
    financial positions and providing leadership seminars for
    corporate and academic groups. From July 1999 to December 2002,
    she was executive vice president and chief financial officer of
    BIC Group. She is a member of the board of directors of The
    Pepsi Bottling Group, Inc., The St.&nbsp;Paul Travelers
    Companies, Inc. and Lafarge North America Inc.
    Ms.&nbsp;McGarvie&#146;s current term as director expires at our
    annual general meeting of shareholders in 2008.
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Sir Mark Moody-Stuart<BR>
    </FONT></B><FONT size="2">65&nbsp;years old<BR>
    Class&nbsp;I Director<BR>
    Lead Director<BR>
    Chair, Compensation Committee<BR>
    Member, Finance Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Sir Mark Moody-Stuart has been a director since
    October 2001 and our Lead Director since November 2002. He is
    chairman of Anglo American plc, former chairman of The Shell
    Transport and Trading Company and former chairman of the
    Committee of Managing Directors of the Royal Dutch/Shell Group
    of Companies. From July 1991 to June 2001, he was managing
    director of Shell Transport and a managing director of Royal
    Dutch/Shell Group. In addition to Anglo American plc, Sir Mark
    is a director of HSBC Holdings PLC. Sir Mark&#146;s current term
    as director expires at our annual general meeting of
    shareholders in 2008.
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <B><FONT size="2">Wulf von Schimmelmann<BR>
    </FONT></B><FONT size="2">58&nbsp;years old<BR>
    Class&nbsp;III Director<BR>
    Chairman, Nominating &#38; Governance Committee<BR>
    Member, Audit Committee
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Wulf von Schimmelmann has been a director since
    October 2001. He has been chief executive officer of Deutsche
    Postbank AG, Germany&#146;s largest independent retail bank,
    since 1999. He is also a member of the board of directors of
    Deutsche Post World Net Group. Mr.&nbsp;von Schimmelmann&#146;s
    current term as director expires at our annual general meeting
    of shareholders in 2007.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="center"><FONT size="2">7
</FONT>

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<P align="left">
<B>Communicating with the Board</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board welcomes your questions and comments. If you would
like to communicate directly with our Board, our non-management
directors as a group or Sir Mark Moody-Stuart, our Lead
Director, then you may submit your communication to our General
Counsel and Secretary, Accenture Ltd, 1661&nbsp;Page Mill Road,
Palo Alto, California, 94304, USA. All communications and
concerns will be forwarded to our Board, our non-management
directors as a group or our Lead Director, as applicable. We
also have established mechanisms for communicating concerns or
questions to our compliance office. You may direct any such
concerns by e-mail to compliance.program@accenture.com or by
calling the Accenture Ethics Line at 1-312-737-8262. Our Code of
Business Ethics and underlying policies prohibit any retaliation
or other adverse action against anyone for raising a concern. If
you wish to raise your concern in an anonymous manner, then you
may do so.

<P align="left">
<B>Board Meetings and Committees</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board expects that its members will rigorously prepare for,
attend and participate in all Board and applicable committee
meetings, and each annual general meeting of shareholders.
Directors are also expected to become familiar with
Accenture&#146;s management team and operations as a basis for
discharging their oversight responsibilities. During fiscal
2005, the Board held four meetings. All of our directors
attended at least 75% of the aggregate of Board meetings and
meetings of any Board committee on which he or she served during
fiscal 2005. All but two of our Board members attended our
annual general meeting of shareholders in 2005.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our non-management directors who are not employees of the
Company meet separately at each regularly scheduled Board
meeting. These non-management directors held four meetings
during fiscal 2005, each led by Sir&nbsp;Mark Moody-Stuart, the
Lead Director. In addition, these non-management directors held
an executive session to meet with the other two non-management
directors who are employees of the Company in conformance with
the listing standards of the New&nbsp;York Stock Exchange (the
&#147;NYSE&#148;).

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board maintains an Audit Committee, a Compensation
Committee, a Nominating &#38; Governance Committee and a Finance
Committee. Each committee operates pursuant to a written charter
that is available in the Corporate Governance section of our
website, accessible through our Investor Relations page at
<U>http://investor.accenture.com</U>. A copy of our Corporate
Governance Guidelines (including our independence standards) and
our Code of Business Ethics can also be found in the Corporate
Governance section of our website. If the Board grants any
waivers from our Code of Business Ethics to any of our directors
or officers, or if we amend our Code of Business Ethics, we will
disclose these matters through the Investor Relations section of
our website. Printed copies of all of these materials are also
available upon written request to our Investor Relations Group.

<P align="left">
<B>Director Independence</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Board has adopted a set of director independence standards,
which are included in our Corporate Governance Guidelines and
can be accessed through our Investor Relations page at
<U>http://investor.accenture.com</U> or by making a written
request to our Investor Relations Group. The Corporate
Governance Guidelines and the independence standards were
revised recently including to align the independence standards
more closely with the standards required by the NYSE.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each year, our directors complete a questionnaire that, among
other things, elicits information to assist the
Nominating&nbsp;&#38; Governance Committee in assessing whether
the director meets the Company&#146;s independence standards.
Utilizing these responses and other information, the
Nominating&nbsp;&#38; Governance Committee evaluates, with
regard to each director, whether the director currently has or
had

<P align="center"><FONT size="2">8
</FONT>
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<DIV align="left">
any (i)&nbsp;employment or professional relationship which, in
and of itself, would, pursuant to the Company&#146;s
independence standards, require a finding that the director is
not independent and/or (ii)&nbsp;employment or professional
relationship with any organization with which Accenture has or
had a relationship, where the organization made or received
payments from Accenture. If a director has or had a relationship
with an organization which made or received payments from
Accenture, information regarding the amount of such payments is
provided to the Nominating&nbsp;&#38; Governance Committee. The
Nominating&nbsp;&#38; Governance Committee then determines
whether the amount of any such payments requires, pursuant to
the Company&#146;s independence standards or otherwise, a
finding that the director is not independent. Furthermore, the
Nominating &#38; Governance Committee discusses any other
relevant facts and circumstances regarding the nature of these
relationships, to determine whether other factors, regardless of
the categorical standards the Board has adopted, might impede a
director&#146;s independence.
</DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Based on its analysis, the Nominating &#38; Governance Committee
has determined that, with the exception of Mr.&nbsp;Ballmer,
each of our non-management directors who are not employees of
the Company has satisfied the Company&#146;s independence
standards, as well as the independence requirements of the NYSE.
Several of our non-management directors have relationships with
organizations that are clients or have other business
relationships with Accenture. The committee determined that in
each of these situations the amount of payments made to, or
received from, Accenture did not exceed the thresholds defined
by the categorical standards in our independence standards.
Except with respect to Mr.&nbsp;Ballmer, the committee concluded
that nothing else in those relationships would impair such
directors&#146; independence. The committee determined that
while Mr.&nbsp;Ballmer met the Company&#146;s categorical
standards of independence, the nature and magnitude of
Accenture&#146;s business relationships with Microsoft, and
Mr.&nbsp;Ballmer&#146;s role at Microsoft, are such that he
should not be considered to be independent for this purpose. The
committee also determined that an employee relationship between
Accenture and Mr.&nbsp;von Schimmelmann&#146;s son, described on
page&nbsp;28, did not impair Mr.&nbsp;von Schimmelmann&#146;s
independence. The Board concurred in the foregoing independence
determinations.

<P align="left">
<B>Audit Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Audit Committee was established by the Board for the purpose
of overseeing Accenture&#146;s accounting and financial
reporting processes and audits of our financial statements, in
accordance with Section&nbsp;10A(m) of the Securities and
Exchange Act of 1934, as amended. The Audit Committee members
are Blythe&nbsp;J. McGarvie (who serves as chair),
William&nbsp;L. Kimsey and Wulf&nbsp;von Schimmelmann. The Board
has determined that each of its members meets the financial
literacy and independence requirements of the NYSE, and that
Ms.&nbsp;McGarvie and Mr.&nbsp;Kimsey each qualifies as an
&#147;audit committee financial expert&#148; for purposes of the
rules and regulations of the SEC. The Board does not limit the
number of audit committees on which its audit committee members
may serve. Mr.&nbsp;Kimsey simultaneously serves on the audit
committees of more than three public companies, but the Board
has determined that his simultaneous service does not impair
Mr.&nbsp;Kimsey&#146;s ability to effectively serve on the Audit
Committee. The Board will continue to monitor and assess the
audit committee membership of its Audit Committee members on a
regular basis to assure their ability to serve Accenture
effectively.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Audit Committee held nine meetings in fiscal 2005, four of
which were held in person. The Audit Committee&#146;s primary
duties and responsibilities are to:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    review and discuss with management and the independent auditors
    our annual audited financial statements and quarterly financial
    statements, including a review of the &#147;Managements&#146;
    Discussion and Analysis of Financial Condition and Results of
    Operations&#148; in the Company&#146;s Form 10-K and 10-Q
    filings, as well as the Company&#146;s earnings press releases
    and information related thereto;</TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">9
</FONT>
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<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    retain and terminate, subject to shareholder approval,
    independent auditors and approve all audit engagement fees and
    terms for the Company and its subsidiaries; approve any audit
    and any permissible non-audit engagement or relationship with
    our independent auditors; review at least annually the
    qualifications, performance and independence of our independent
    auditors; review with our independent auditors any audit
    problems or difficulties and management&#146;s response; and set
    hiring policies related to employees or former employees of our
    independent auditors to ensure independence;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    review and monitor our internal and external reporting processes
    and controls; review the effect of any regulatory and accounting
    initiatives and the effects of these initiatives and any
    off-balance sheet structures on our financial statements;
    establish regular systems of reporting to the committee
    regarding any significant judgments made in the preparation of
    the financial statements or any significant difficulties
    encountered during the course of a review or audit; review any
    significant disagreement between management and the independent
    or internal auditors with respect to the preparation of the
    financial statements; review and discuss with our auditors the
    responsibilities, budget and staffing of our internal
    quality-control procedures and internal audit function; and from
    time to time, hold separate meetings with management,
    independent auditors and internal auditors on these matters;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    review with our counsel any legal matter that could
    significantly impact our financial statements or operations;
    discuss with management and our independent auditors our risk
    assessment and risk management guidelines and policies; oversee
    our compliance program and adherence to our Code of Business
    Ethics; establish procedures for the receipt, retention and
    treatment of complaints regarding accounting, internal
    accounting controls or auditing matters and for the
    confidential, anonymous submission by employees of concerns
    regarding questionable accounting or auditing matters; and
    oversee the maintenance of an internal audit function; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    prepare a report to be included in our proxy statement, provide
    other regular reports to the Board and maintain minutes or
    records of its meeting and activities.</TD>
</TR>

</TABLE>

<P align="left">
<B>Compensation Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Compensation Committee held six meetings in fiscal 2005,
four of which were held in person. The Compensation Committee
consists of three independent directors: Sir&nbsp;Mark
Moody-Stuart (who serves as chair), Dina&nbsp;Dublon and
Dennis&nbsp;F. Hightower. The Compensation Committee&#146;s
primary duties and responsibilities are to:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    determine our Chief Executive Officer&#146;s annual
    compensation, taking into consideration feedback provided by the
    Nominating &#38; Governance Committee based on its review of the
    Chief Executive Officer&#146;s performance and the
    recommendation of a committee that includes our
    Chief&nbsp;Executive Officer and members of our Executive
    Leadership Team; review and approve salaries and other matters
    relating to the compensation of our executive officers, based in
    part on that committee&#146;s recommendation; and review and
    determine on an annual basis the appropriateness of compensation
    of Board members;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    review and make recommendations to the Board with respect to our
    incentive-compensation and equity-based plans; oversee the
    administration of our equity compensation plans; review and
    approve all equity compensation plans; and retain outside
    compensation and benefits consultants to gather independent
    advice about our compensation structure; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    prepare a report to be included in our proxy statement, provide
    other regular reports to the Board and maintain minutes or
    records of its meeting and activities.</TD>
</TR>

</TABLE>

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<P align="left">
<B>Nominating &#38; Governance Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Nominating&nbsp;&#38; Governance Committee consists of three
independent directors: Wulf&nbsp;von Schimmelmann, (who serves
as chair), Dennis&nbsp;F. Hightower and Robert&nbsp;I. Lipp. The
Nominating&nbsp;&#38; Governance Committee held eight meetings
in fiscal 2005, four of which were held in person. The
Nominating&nbsp;&#38; Governance Committee&#146;s primary duties
and responsibilities are to:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    have general responsibility for board selection, composition and
    evaluation, including the making of recommendations regarding
    the size and composition of the Board, the identification of
    qualified candidates for Board membership and the annual
    evaluation of overall Board effectiveness;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    manage the committee selection and composition process,
    including the making of recommendations to the Board for chairs
    of these committees and the establishment, monitoring and making
    of recommendations for the purpose, structure and operations of
    these committees and the creation or elimination of additional
    committees;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    monitor and oversee corporate governance matters, including
    reviews and recommendations regarding our constituent documents
    and Corporate Governance Guidelines and monitoring of new
    developments in the area of corporate governance;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    conduct an annual review of our Chief Executive Officer and
    develop an effective Chief Executive Officer succession plan; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    provide regular reports to the Board and maintain minutes or
    records of its meeting and activities.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In evaluating candidates for Board membership, the
Nominating&nbsp;&#38; Governance Committee considers whether the
candidate will complement the Board&#146;s geographic, age,
gender and ethnic diversity and assesses the contribution that
the candidate&#146;s skills and expertise will make with respect
to guiding and overseeing Accenture&#146;s strategy and
operations. The Nominating&nbsp;&#38; Governance Committee seeks
candidates who, at a minimum, have the following characteristics:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the ability to develop a deep understanding of our business and
    the time and the judgment to effectively carry out his or her
    responsibilities as a member of the Board;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    a professional background that would enable the candidate to
    develop a deep understanding of our business;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    a range of skills and expertise sufficient to provide guidance
    and oversight with respect to the Company&#146;s operations;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the ability to exercise judgment and courage in fulfilling his
    or her oversight responsibilities;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the ability to embrace Accenture&#146;s values and culture, and
    the possession of the highest levels of integrity; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the commitment of time and energy to effectively carry out his
    or her responsibilities as a member of the Board.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
To date, the majority of the Board&#146;s non-management
directors have been identified with the assistance of a
professional search firm specializing in the identification and
recruitment of director candidates. Others have been individuals
known to Board members through business or other relationships.
Potential candidates are interviewed by members of the
Nominating&nbsp;&#38; Governance Committee (and, in some
instances, other Board members) and, as appropriate, by members
of our management team. Final consideration of the nominee is
then conducted by the entire Board.

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<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Because our Corporate Governance Guidelines address the
processes by which shareholders may recommend director nominees,
the Nominating&nbsp;&#38; Governance Committee has not adopted a
specific policy regarding the consideration of shareholder
nominees for directors, although its general policy is to
welcome and consider any such recommendations. If you would like
to recommend a future nominee for Board membership, you can
submit a written recommendation with the name and other
pertinent information of the nominee to: Mr.&nbsp;Wulf von
Schimmelmann, Chairman of the Nominating&nbsp;&#38; Governance
Committee, c/o&nbsp;Accenture, 1661&nbsp;Page Mill Road,
Palo&nbsp;Alto, California,&nbsp;94304, USA, Attention: General
Counsel and Secretary. Please note that Accenture Ltd&#146;s
bye-laws define certain time frames and nomination requirements
with respect to any such recommendation. Please contact our
General Counsel and Secretary at the above address for
information on these requirements, or refer to
Bye-law&nbsp;80.1.2 (which can be found on the &#147;Governance
Principles&#148; page of our website accessible through
<U>http://investor.accenture.com</U>).

<P align="left">
<B>Finance Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Finance Committee consists of four directors:
Dina&nbsp;Dublon (who serves as chair), Sir&nbsp;Mark
Moody-Stuart, Robert&nbsp;I. Lipp and Carlos&nbsp;Vidal. Upon
the expiration of his term as director at the Annual Meeting,
Mr.&nbsp;Vidal will cease serving on the Finance Committee.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Finance Committee held six meetings in fiscal 2005, four of
which were held in person. The Finance Committee&#146;s primary
duties and responsibilities are to:
<P>

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    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
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<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    manage and oversee our capital structure and corporate finance
    activities;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    manage and oversee our treasury function and advise with respect
    to our investment activities;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    review and make recommendations with respect to major
    acquisitions that Accenture may decide to undertake;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    review, evaluate and make decisions with respect to the
    management of our pension and 401(k) retirement plans; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    oversee our insurance plans and other activities to manage our
    financial risks.</TD>
</TR>

</TABLE>

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<DIV align="left">
<A name='105'></A>
</DIV>

<!-- link1 "REPORTS OF THE COMMITTEES OF THE BOARD" -->

<P align="center">
<B>REPORTS OF THE COMMITTEES OF THE BOARD</B>

<DIV align="left">
<A name='106'></A>
</DIV>

<!-- link1 "Report of the Audit Committee" -->

<P align="left">
<B>Report of the Audit Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Since its creation in 2001, the Audit Committee of the Board has
been composed entirely of non-management directors. In addition,
all of the members of the Audit Committee meet the independence
and experience requirements set forth by the SEC and the NYSE.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Audit Committee operates under a written charter approved by
the Board, which may be accessed through the Corporate
Governance section of our website, accessible through our
Investor Relations page at <U>http://investor.accenture.com</U>.
The charter describes the committee&#146;s purpose, which is to
assist the Board in its general oversight of: (1)&nbsp;the
quality and integrity of the Company&#146;s accounting and
reporting practices and controls, and its financial statements
and reports; (2)&nbsp;the Company&#146;s compliance with legal
and regulatory requirements; (3)&nbsp;the independent
auditors&#146; qualifications and independence; and (4)&nbsp;the
performance of the Company&#146;s internal audit function and
independent auditors. The Audit Committee reviews and assesses
the adequacy of its charter on an annual basis. The Audit
Committee last reviewed the charter in February 2005, and at
that time, no revisions were made.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The members of the Audit Committee meet regularly with
management (including the chief executive officer, chief
financial officer, principal accounting officer, chief risk
officer and its general counsel and compliance officer) as well
as with senior members of the Company&#146;s internal audit,
tax, finance, treasury and legal groups and KPMG LLP, the
Company&#146;s independent auditors. In addition, it meets
regularly in separate sessions with representatives of KPMG LLP,
the Company&#146;s chief financial officer, its general counsel
and senior members of the Company&#146;s internal audit group.
Based on discussions and information received during these
meetings, the Audit Committee members provide advice, counsel
and direction to management and the auditors using their
experience in business, financial and accounting matters. During
fiscal 2005, the Audit Committee met nine times and routinely
reported its activities to the full Board of Directors.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
During fiscal 2005, the Audit Committee focused on several
topics, which included the following:
<P>

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    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
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    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The Audit Committee reviewed and discussed with management,
    which has primary responsibility for the financial statements,
    and with Accenture&#146;s independent auditors, the
    Company&#146;s annual audited financial statements and quarterly
    financial statements for fiscal 2005. It also reviewed related
    issues and disclosure items, including the Company&#146;s
    earnings press releases, and performed its regular review of
    critical accounting policies and the processes by which the
    Company&#146;s chief executive officer and chief financial
    officer certify the information contained in its quarterly and
    annual filings.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The Audit Committee oversaw the Company&#146;s preparation for
    and implementation of its initial evaluation of the
    effectiveness of the Company&#146;s internal control over
    financial reporting and reviewed management&#146;s conclusions
    as to its effectiveness.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The Audit Committee received regular updates on the
    Company&#146;s contract and other risk management activities
    from the chief risk officer.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The Audit Committee received regular updates on the
    Company&#146;s legal and regulatory compliance activities from
    the general counsel and compliance officer, including issues or
    activities monitored through the Accenture Ethics and Compliance
    Program.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The Audit Committee discussed with KPMG LLP the materials
    required to be discussed by Statement on Auditing Standards
    No.&nbsp;61, &#147;Communication with Audit Committees.&#148; It
    also discussed with KPMG LLP its written disclosure letter as
    required by the Independence Standards Board Standard
    No.&nbsp;1, &#147;Independence Discussions with Audit
    Committees,&#148; and</TD>
</TR>

</TABLE>

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    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD align="left">
    discussed its independence and related issues. Discussions with
    KPMG LLP also included staffing the engagement, its litigation
    matters and the PCAOB reports of inspection of KPMG LLP.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
As part of its oversight role and in reliance upon its reviews
and discussions as outlined above, the Audit Committee reviewed
and discussed with management its assessment and report on the
effectiveness of the Company&#146;s internal control over
financial reporting as of August&nbsp;31, 2005, which was made
using the criteria set forth by the Committee of Sponsoring
Organizations of the Treadway Commission in Internal
Control&#151; Integrated Framework. The Audit Committee also
reviewed and discussed with KPMG LLP its attestation report on
management&#146;s assessment of internal control over financial
reporting and its review and report on Accenture&#146;s internal
control over financial reporting. These reports are included in
Accenture&#146;s Annual Report on Form&nbsp;10-K for the year
ended August&nbsp;31, 2005 filed with the SEC on
October&nbsp;31, 2005.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In addition, in reliance upon its reviews and discussions as
outlined above, the Audit Committee recommended, and the Board
of Directors approved, the inclusion of the Company&#146;s
audited financial statements in its Annual Report on
Form&nbsp;10-K for the fiscal year ended August&nbsp;31, 2005
for filing with the SEC and presentation to the Company&#146;s
shareholders. The Audit Committee also recommended during fiscal
2006 that KPMG LLP be re-appointed as the Company&#146;s
independent auditors to serve until the Company&#146;s annual
general meeting of shareholders in 2007, and that the Board of
Directors submit this appointment to the Company&#146;s
shareholders for approval at the Annual Meeting.
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    THE AUDIT COMMITTEE</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Blythe J. McGarvie, Chair</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Wulf von Schimmelmann</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    William L. Kimsey</TD>
</TR>

</TABLE>

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<A name='107'></A>
</DIV>

<!-- link1 "Report of the Compensation Committee on Executive Compensation" -->

<P align="left">
<B>Report of the Compensation Committee on Executive
Compensation</B>

<P align="left">
<B><I>Committee Responsibilities</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Compensation Committee of the Board establishes the annual
compensation of the chief executive officer and the other
executive officers of the Company; oversees the administration
of the Company&#146;s employee share purchase plan and share
incentive plan; and periodically reviews and makes
recommendations regarding the compensation paid to members of
the Board. A complete description of the committee&#146;s
function may be found in its charter, a copy of which is
available in the Corporate Governance section of our website,
accessible through our Investor Relations page at
<U>http://investor.accenture.com</U>.

<P align="left">
<B><I>Committee Activities in Fiscal 2005</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
During fiscal 2005, the Compensation Committee held six meetings
and routinely reported its activities to the full Board. In
addition to its deliberations concerning executive compensation
(discussed more fully below), during the year, the Compensation
Committee: (i)&nbsp;reviewed and approved the company&#146;s
recommendation regarding the termination of the Company&#146;s
existing variable compensation program and the distribution to
the Company&#146;s senior executives and other employees of all
remaining accrued and unpaid amounts under that program;
(ii)&nbsp;reviewed and approved a new annual cash bonus plan to
replace the Company&#146;s existing variable compensation plan;
(iii)&nbsp;considered and approved the company&#146;s proposed
uses of equity and equity awards in fiscal 2006 in connection
with enhancements made to the Company&#146;s compensation
programs for senior executives and other employees; and
(v)&nbsp;engaged a compensation expert to review the
compensation paid to non-management directors and taking into
consideration the results of this review, approved changes to
such compensation. The Compensation Committee also regularly
reviewed the Company&#146;s use of equity it had previously
approved for use in fiscal 2005 with regard to equity-based
compensation programs and addressed a variety of matters related
to such plans.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Lastly, the Compensation Committee reviewed and provided
feedback regarding a new career model for over 4,100 of the
Company&#146;s highest-level executives. The new model replaces
the internal use of the &#147;partner&#148; title with the more
comprehensive &#147;senior executive&#148; title.

<P align="left">
<B><I>Compensation Philosophy</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company&#146;s evolving compensation model for its
executives intends to preserve the Company&#146;s heritage of an
&#147;owner-operator&#148; culture by aligning the financial
interests of its executives and shareholders, and attracting and
retaining executives key to the Company&#146;s success. It
offers competitive base compensation and the opportunity to
receive significant incentive compensation based on both
individual and Company performance, rewarding behavior we expect
of our senior executives&#151;collaboration, leadership, people
development and ethical decision making.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In setting the compensation of the Company&#146;s executive
officers, the Compensation Committee considered: (i)&nbsp;input
from the Nominating &#38; Governance Committee regarding the
performance of the chief executive officer; (ii)&nbsp;the chief
executive officer&#146;s assessment of the performance of the
other executive officers, including an assessment of each
individual&#146;s contribution to the Company&#146;s annual
objectives; (iii)&nbsp;feedback from the Company&#146;s senior
executive income committee, a committee comprised of the chief
executive officer and other senior executives; and (iv)&nbsp;the
results of an evaluation of the Company&#146;s compensation
model against a broad range of large global companies conducted
by a third party compensation expert.

<P align="center"><FONT size="2">15
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<P align="left">
<B><I>Fiscal 2005 Executive Compensation</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In fiscal 2005, the compensation of the Company&#146;s chief
executive officer and its other executive officers consisted of
the following components:

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Cash Compensation consisting of:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Base compensation paid ratably over the annual pay period and
    determined taking into consideration the individual&#146;s level
    of responsibility and industry and other comparable pay levels;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Individual performance-based compensation paid ratably over the
    annual pay period and determined at the beginning of the annual
    pay period, based on the individual&#146;s job performance
    during the prior two-fiscal-year period;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Quarterly variable compensation paid quarterly during the annual
    pay period, on a trailing four-quarter basis, to the extent the
    Company continued to meet annually defined quarterly financial
    performance objectives; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Annual variable compensation, which was not considered by the
    Compensation Committee for fiscal 2005, since the Company did
    not achieve 100% of its original planned quarterly variable
    compensation for fiscal year 2005.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Equity-Based Compensation consisting of:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Option awards ranging between 10,934 and 30,720 options to vest
    in equal amounts over a three-year period ending August&nbsp;31,
    2007 made to the Company&#146;s highest performing senior
    executives, with the number of options received by each
    recipient being set based on the individual&#146;s level of
    responsibility and job performance over the past two fiscal
    years; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Key Executive Performance Awards consisting of performance-based
    restricted share units ranging between 73,906 and 147,812
    restricted share units to vest at the end of three years
    provided the Company has achieved certain performance targets.
    Up to 50% of the award will vest, in whole or in part, based on
    the Company&#146;s total return to shareholders, as compared to
    a representative group of companies during the period starting
    on September&nbsp;1, 2004 and ending on August 31, 2007
    (&#147;Performance Period&#148;). The remaining 50% will vest,
    in whole or in part, based on the Company&#146;s achievement of
    operating income targets during the Performance Period. These
    awards were received only by some of our most senior executive
    officers.</TD>
</TR>

</TABLE>

<P align="left">
<B><I>Future Enhancements to Executive Compensation</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In fiscal 2005, the Compensation Committee approved enhancements
to the Company&#146;s compensation programs to be implemented in
fiscal 2006 and thereafter, which will expand the use of
restricted share unit awards to senior executives, rather than
cash or stock options at certain promotion points and to
recognize outstanding performance, when appropriate.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Beginning in February 2006, the Company&#146;s senior executives
(including its executive officers) will be able to participate
in a Voluntary Equity Investment Program, a program through
which they may purchase Accenture Ltd Class&nbsp;A common shares
and, subject to certain conditions of continued employment,
receive additional share awards, thereby enjoying compensatory
benefits from participation in the program.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In fiscal 2005, the Compensation Committee, looking to move to a
more market relevant practice, approved termination of the
Company&#146;s existing cash quarterly and annual variable
compensation

<P align="center"><FONT size="2">16
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
programs and authorized they be replaced in fiscal 2006 with a
single, new annual cash bonus plan that may be used to pay cash
bonuses to senior executives after the end of each fiscal year.
</DIV>

<P align="left">
<B><I>Fiscal 2005 Compensation of the Chief Executive
Officer</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Mr.&nbsp;Green&#146;s compensation in fiscal 2005 was comprised
of those components described above and was set taking into
consideration: (i)&nbsp;the results of a survey conducted by a
third party executive compensation expert to evaluate his
compensation against that of chief executive officers of a broad
range of large global companies; and (ii)&nbsp;his performance
against certain financial and other measures (including revenue
growth, earnings per share performance, growth in free cash
flow, return on equity and employee satisfaction).

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Mr.&nbsp;Green&#146;s base and individual performance-based
compensation is reported in the &#147;Salary&#148; column of the
Summary Compensation Table on page&nbsp;22 of this proxy
statement. His quarterly variable cash compensation and
restricted share unit award are noted in the columns entitled
&#147;Bonus&#148; and &#147;Restricted Share Unit Award,&#148;
respectively. In addition, Mr.&nbsp;Green was awarded an option
grant for 30,720 options that, while approved by the
Compensation Committee and granted in fiscal 2006, was an award
related to Mr.&nbsp;Green&#146;s performance in fiscal 2005 that
was erroneously excluded from the option awards made to the
Company&#146;s highest performing senior executives in fiscal
2005. Mr. Green has no other deferred compensation, supplemental
or post-retirement benefits with the Company. There are no
agreements relating to any severance benefits payable to Mr.
Green upon a change of control or otherwise, other than certain
provisions relating possible incremental vesting of equity
grants upon involuntary termination which are standard to all
similar senior executive equity grants. The value of all
perquisites paid to Mr.&nbsp;Green in fiscal 2005 was less than
$50,000.

<P align="left">
<B><I>Fiscal 2006 Compensation of the Chief Executive Officer
and Named Executive Officers</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Compensation Committee recently completed deliberation on
compensation for fiscal 2006 for Mr.&nbsp;Green and the
Company&#146;s other Named Executive Officers. These currently
anticipated amounts, components of such compensation and
performance criteria for executive equity awards, are set forth
for comparative purposes in the table under &#147;Named
Executive Officer Compensation for Fiscal&nbsp;2006&#148; on
page&nbsp;23 of this proxy statement. In making these decisions,
the committee undertook a process similar to that used to
determine Mr. Green&#146;s fiscal 2005 compensation.

<P align="left">
<B><I>Deductibility of Executive Compensation</I></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Section&nbsp;162(m) of the Internal Revenue Code of 1986 places
a limit on the tax deduction for compensation in excess of
$1&nbsp;million paid to certain U.S. &#147;covered
employees&#148; of a publicly held corporation (generally the
corporation&#146;s chief executive officer and its next four
most highly compensated executive officers in the year that the
compensation is paid). As a result of the Company&#146;s legal
structure, Accenture is not subject to the tax deduction
limitations of Section&nbsp;162(m).
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    THE COMPENSATION COMMITTEE</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Sir Mark Moody-Stuart, Chair</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Dina Dublon</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Dennis F. Hightower</TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">17
</FONT>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='108'></A>
</DIV>

<!-- link1 "Report of the Nominating &#38; Governance Committee" -->

<P align="left">
<B>Report of the Nominating &#38; Governance Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Nominating &#38; Governance Committee of the Board operates
pursuant to a written charter, which can be accessed through the
Corporate Governance section of our website, accessible through
our Investor Relations page at
<U>http://investor.accenture.com</U>. The purpose of the
Nominating &#38; Governance Committee is to assist the Board in
fulfilling its responsibility to the Company and to its
shareholders, potential shareholders, the investment community
and other stakeholders by: (1)&nbsp;assessing and nominating (or
recommending to the Board for its nomination) strong and capable
candidates to serve on the Board; (2)&nbsp;making
recommendations as to the size, composition, structure,
operations, performance and effectiveness of the Board;
(3)&nbsp;overseeing the Company&#146;s Chief Executive Officer
succession planning process; (4)&nbsp;conducting the annual
review of the Chief Executive Officer; (5)&nbsp;developing and
recommending to the Board a set of corporate governance
principles; and (6)&nbsp;taking a leadership role in shaping the
corporate governance of the Company.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Nominating&nbsp;&#38; Governance Committee met eight times
during fiscal 2005 and routinely reported its activities to the
full Board. At these meetings, it:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    reviewed the Chief Executive Officer&#146;s performance as well
    as management&#146;s assessment of the Company&#146;s
    performance, and approved metrics for evaluating the Chief
    Executive Officer&#146;s performance for the upcoming fiscal
    year;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    discussed and agreed upon the nomination of the current
    directors for appointment at the Annual Meeting;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    assessed each non-management director&#146;s independence based
    upon the Company&#146;s independence standards and those of the
    NYSE, and made recommendations to the Board regarding each
    non-management director&#146;s independence;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    considered amendments to the Company&#146;s bye-laws and
    approved a proposal to present such amendments to a shareholder
    vote;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    retained compensation experts to evaluate the Board&#146;s
    compensation and approved changes to the compensation of
    non-management members of the Board;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    discussed best practices and evolving developments in the area
    of corporate governance; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    undertook a search for potential candidates to serve as members
    of the Board, which remains on-going.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Nominating&nbsp;&#38; Governance Committee has taken note of
the extensive discussion of the issue of majority voting for
Board candidates and the important corporate governance
implications of this issue. Under its bye-laws and the Companies
Act 1981 of Bermuda, Accenture has a majority voting regime for
the appointment of directors, as described on page 3, above. The
Board continues to believe such a voting regime is most
appropriate for Accenture and its shareholders.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Nominating&nbsp;&#38; Governance Committee will continue to
focus on ensuring that the Company&#146;s governance model
promotes the efficient and thorough governance of the Company
for its benefit and that of its shareholders.
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    THE NOMINATING&nbsp;&#38; GOVERNANCE</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    COMMITTEE</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Wulf von Schimmelmann, Chair</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Robert I. Lipp</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Dennis F. Hightower</TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">18
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='109'></A>
</DIV>

<!-- link1 "Report of the Finance Committee" -->

<P align="left">
<B>Report of the Finance Committee</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Finance Committee of the Board operates pursuant to a
written charter, which may be accessed through the Corporate
Governance section of our website, accessible through our
Investor Relations page at <U>http://investor.accenture.com</U>.
The purpose of the Finance Committee is to assist the Board by
providing oversight of the Company&#146;s: (1)&nbsp;capital and
legal structure, including its corporate finance strategy and
activities; (2)&nbsp;senior executive share transactions;
(3)&nbsp;treasury function, investment management and financial
risk management; (4)&nbsp;pension and 401(k) retirement plans;
(5)&nbsp;insurance plans; and (6)&nbsp;major acquisitions.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
During fiscal 2005, the Finance Committee met six times and
routinely reported its activities to the full Board. During
these meetings, it reviewed and approved the Company&#146;s
share repurchase activity, discussed and approved transactions
involving Accenture shares received in connection with
Accenture&#146;s transition to a corporate structure, reviewed
and provided input regarding the Company&#146;s five-year
strategic financial plan and financial architecture, provided
management with input regarding its future uses of cash,
reviewed and discussed the Company&#146;s mergers&nbsp;&#38;
acquisitions strategy, and considered the Company&#146;s access
to debt markets.
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    THE FINANCE COMMITTEE</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Dina Dublon, Chair</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Robert I. Lipp</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Sir Mark Moody-Stuart</TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">19
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='110'></A>
</DIV>

<!-- link1 "PROPOSAL NO. 2--RE-APPOINTMENT OF INDEPENDENT AUDITORS" -->

<P align="center">
<B>PROPOSAL&nbsp;NO. 2&#151; RE-APPOINTMENT OF INDEPENDENT
AUDITORS</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our shareholders have the authority to appoint our independent
auditors and to authorize the Audit Committee of the Board to
determine the auditors&#146; remuneration. Upon the Audit
Committee&#146;s recommendation, the Board has recommended the
re-appointment of KPMG LLP as the independent auditors to audit
our consolidated financial statements for the fiscal year ending
August&nbsp;31, 2006. The Board is asking our shareholders to
approve the re-appointment of KPMG LLP as auditors to hold
office until our annual general meeting of shareholders in 2007
and to approve the Audit Committee&#146;s authority to determine
the auditors&#146; remuneration.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We expect that one or more representatives of KPMG LLP will be
present at the Annual Meeting. Each of these representatives
will have the opportunity to make a statement, if he or she
desires, and is expected to be available to respond to any
questions.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>THE BOARD RECOMMENDS THAT YOU VOTE &#147;FOR&#148; THE
RE-APPOINTMENT OF KPMG LLP AND THE AUDIT COMMITTEE&#146;S
AUTHORITY TO DETERMINE KPMG LLP&#146;S REMUNERATION.</B>

<P align="center"><FONT size="2">20
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='111'></A>
</DIV>

<!-- link1 "INDEPENDENT AUDITORS&#146; FEES AND OTHER MATTERS" -->

<P align="center">
<B>INDEPENDENT AUDITORS&#146; FEES AND OTHER MATTERS</B>

<P align="left">
<B>Independent Auditors&#146; Fees</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with the audit of our financial statements and
internal control over financial reporting for fiscal 2005, we
entered into an agreement with KPMG LLP which sets forth the
terms by which KPMG LLP will perform audit services for the
Company. That agreement is subject to alternative dispute
resolution procedures, an exclusion of punitive damages and
various other provisions.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following table describes fees expensed for professional
audit services rendered by KPMG LLP and its affiliates (KPMG),
Accenture Ltd&#146;s principal accountant, for the audit of our
annual financial statements for the years ended August&nbsp;31,
2005 and August&nbsp;31, 2004 and internal control over
financial reporting, and fees expensed for other services
rendered by KPMG during those periods.

<CENTER>
<TABLE width="60%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="74%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">2005</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">2004</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="7"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">(in thousands)</FONT></B></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Audit Fees(1)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">$</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">11,091</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">$</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">6,425</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Audit Related Fees(2)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">1,004</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2,742</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Tax Fees(3)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">26</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">652</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">All Other Fees(4)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">202</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">130</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>

</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <B><FONT size="2">Total</FONT></B></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><B><FONT size="2">$</FONT></B></TD>
    <TD align="right" valign="bottom" nowrap><B><FONT size="2">12,323</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><B><FONT size="2">$</FONT></B></TD>
    <TD align="right" valign="bottom" nowrap><B><FONT size="2">9,949</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>

</TR>

</TABLE>
</CENTER>

<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<HR size="1" width="15%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="7%"></TD>
    <TD width="4%"></TD>
    <TD width="82%"></TD>
    <TD width="7%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD><FONT size="2">(1)</FONT></TD>
    <TD align="left">
    <FONT size="2">Audit Fees, including those for statutory audits,
    include the aggregate fees expensed by Accenture during the
    fiscal year indicated for professional services rendered by KPMG
    for the audit of Accenture Ltd&#146;s and Accenture SCA&#146;s
    annual financial statements and review of financial statements
    included in Accenture&#146;s Forms&nbsp;10-Q and Form&nbsp;10-K.
    For fiscal 2005, Audit Fees includes fees for the audit of
    Accenture&#146;s internal control over financial reporting.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD><FONT size="2">(2)</FONT></TD>
    <TD align="left">
    <FONT size="2">Audit Related Fees include the aggregate fees
    expensed by Accenture during the fiscal year indicated for
    assurance and related services by KPMG that are reasonably
    related to the performance of the audit or review of Accenture
    Ltd&#146;s and Accenture SCA&#146;s financial statements and not
    included in Audit Fees, including review of registration
    statements and issuance of consents. Audit Related Fees also
    include fees for accounting advice and opinions related to
    various employee benefit plans and fees for internal control
    documentation assistance.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD><FONT size="2">(3)</FONT></TD>
    <TD align="left">
    <FONT size="2">Tax Fees include the aggregate fees expensed by
    Accenture during the fiscal year indicated for professional
    services rendered by KPMG for tax compliance, tax advice and tax
    planning.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD><FONT size="2">(4)</FONT></TD>
    <TD align="left">
    <FONT size="2">All Other Fees include the aggregate fees
    expensed by Accenture during the fiscal year indicated for
    products and services provided by KPMG, other than the services
    reported above, including due diligence reviews.
    </FONT></TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="left">
<B>Procedures For Audit Committee Pre-Approval of Audit and
Permissible Non-Audit Services of Independent Auditor</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to its charter, the Audit Committee of the Board is
responsible for reviewing and approving, in advance, any audit
and any permissible non-audit engagement or relationship between
Accenture and its independent auditors. The Audit Committee has
delegated to its Chair the authority to review and pre-approve
any such engagement or relationship, which may be proposed in
between its regular meetings. Any such pre-approval is
subsequently considered and ratified by the Audit Committee at
the next regularly scheduled meeting. KPMG LLP&#146;s engagement
to conduct the audit of Accenture Ltd for fiscal 2005 was
approved by the Audit Committee on November&nbsp;4, 2004.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We have been advised by KPMG LLP that a majority of the work
done in conjunction with its audit of Accenture Ltd&#146;s
financial statements for the most recently completed fiscal year
was performed by permanent full-time employees and partners of
KPMG LLP.

<P align="center"><FONT size="2">21
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='112'></A>
</DIV>

<!-- link1 "COMPENSATION OF EXECUTIVE OFFICERS AND DIRECTORS" -->

<P align="center">
<B>COMPENSATION OF EXECUTIVE OFFICERS AND DIRECTORS</B>

<P align="left">
<B>Summary Compensation Table</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following table sets forth, for fiscal years 2005, 2004 and
2003, the compensation for our Chief Executive Officer and for
each of our four most highly compensated executive officers,
other than the Chief Executive Officer, serving as executive
officers at the end of fiscal 2005. These five persons are
referred to, collectively, as the &#147;Named Executive
Officers.&#148;

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="29%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="11"></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="15"></TD>
    <TD></TD>
    <TD colspan="11" align="center" nowrap><B><FONT size="1">Long-Term Compensation Awards</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="15" align="center" nowrap><B><FONT size="1">Annual Compensation</FONT></B></TD>
    <TD></TD>
    <TD colspan="11" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="15" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Restricted</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Securities</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="11"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Other Annual</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Share Unit</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Underlying</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">All Other</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Salary(1)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Bonus(2)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Compensation(4)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Award(s)(5)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Options(6)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Compensation</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Year</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="3" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">William D. Green
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2005</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2,107,500</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">199,362</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">3,749,990</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive Officer
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2004</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,639,500</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">79,282</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2003</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,518,000</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">67,735</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Michael&nbsp;G. McGrath
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2005</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,785,808</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,122,929</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="1">(3</FONT></TD>
    <TD><FONT size="1">)</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">27,335</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Financial Officer
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2004</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,451,535</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">66,066</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2003</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,716,000</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">76,570</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Mark Foster
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2005</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2,211,040</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">202,612</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,874,995</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">32,529</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive&#151; Products Operating Group
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2004</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,557,748</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">72,350</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2003</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,234,916</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">44,333</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Karl-Heinz Fl&#246;ther
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2005</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2,063,106</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">191,609</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,874,995</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">28,975</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive&#151; Technology&nbsp;&#38;
    Delivery
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2004</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,482,226</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">71,638</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2003</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,261,069</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">56,282</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Diego Visconti
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2005</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,648,930</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">178,780</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,874,995</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">25,968</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive&#151; Communications&nbsp;&#38;
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2004</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,302,130</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">80,556</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">High Tech Operating Group
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2003</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,225,695</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">56,985</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="15%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes base and individual performance-based
    cash compensation paid in fiscal 2005.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(2)</FONT></TD>
    <TD align="left">
    <FONT size="2">Except as otherwise indicated, consists of
    variable compensation payments.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(3)</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes an aggregate of $967,500 in cash
    incentive bonuses payable in connection with
    Mr.&nbsp;McGrath&#146;s July&nbsp;12, 2004 appointment and
    continued service as Chief Financial Officer of the Company.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(4)</FONT></TD>
    <TD align="left">
    <FONT size="2">The aggregate amount of perquisites and other
    personal benefits, securities or property received by any Named
    Executive Officer does not exceed $50,000.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(5)</FONT></TD>
    <TD align="left">
    <FONT size="2">On March&nbsp;4, 2005, each of Mssrs.&nbsp;Green,
    Foster, Fl&#246;ther and Visconti was granted a
    performance-based award of restricted share units.
    Mr.&nbsp;Green received an award of 147,812 restricted share
    units and each of Mssrs. Foster, Fl&#246;ther and Visconti
    received an award of 73,906 restricted share units. These
    restricted share units may vest, in whole or in part, at the end
    of Accenture&#146;s fiscal year ending August&nbsp;31, 2007. The
    vesting schedule for the award is based on the achievement of
    certain targets for the period starting on September&nbsp;1,
    2004 and ending on August&nbsp;31, 2007 (the &#147;Performance
    Period&#148;), and vests based on two different sets of
    performance criteria. Up to 50% of the award will vest, in whole
    or in part, based upon Accenture&#146;s total shareholder
    return, as compared to a representative group of companies
    during the Performance Period. The remaining 50% of the award
    will vest, in whole or in part, based upon the achievement of
    operating income targets by Accenture for the Performance
    Period. If dividends are declared on Accenture Ltd Class&nbsp;A
    common shares while the restricted share units are outstanding,
    the number of restricted share units to be granted will be
    adjusted to reflect the payment of such dividends. At
    August&nbsp;31, 2005, the value of Mr.&nbsp;Green&#146;s award
    was $3,606,613, and the value of each of award granted to Mssrs.
    Foster, Fl&#246;ther and Visconti was $1,803,306, based upon the
    last reported price of Accenture Ltd Class&nbsp;A common shares
    on that date.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(6)</FONT></TD>
    <TD align="left">
    <FONT size="2">Indicates the number of Accenture Ltd
    Class&nbsp;A common shares underlying options granted on
    February&nbsp;18, 2005. For more information on these option
    grants see &#147;&#151; Option Grants in Last Fiscal Year.&#148;
    </FONT></TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">22
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="left">
<B>Named Executive Officer Compensation for Fiscal 2006</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Compensation Committee of the Board recently undertook its
regular annual review of the compensation of its executive
officers, and approved compensation amounts for fiscal 2006.
Although this information remains subject to change and some
compensation information will, by its nature, not be available
until late fiscal 2006, management and the Board believe that
providing this information now provides investors with more
timely access to currently available information regarding the
compensation of its executive officers for fiscal 2006.

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="36%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="11"></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="11"></TD>
    <TD></TD>
    <TD colspan="11" align="center" nowrap><B><FONT size="1">Long-Term Compensation Awards</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="11" align="center" nowrap><B><FONT size="1">Annual Compensation</FONT></B></TD>
    <TD></TD>
    <TD colspan="11" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="11" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Restricted</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Securities</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Other Annual</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Share Unit</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Underlying</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">All Other</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Salary(1)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Bonus(2)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Compensation</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Award(s)(3)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Options</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Compensation</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">William D. Green(4)
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2,370,000</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">6,028,949</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive Officer
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Michael G. McGrath
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,830,000</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,170,000</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="1">(5)</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Financial Officer
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Mark Foster
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2,150,400</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,884,047</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive&#151; Products Operating Group
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Karl-Heinz Fl&#246;ther
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">2,174,400</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,884,047</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive&#151; Technology&nbsp;&#38;
    Delivery
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Diego Visconti
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,956,960</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">1,884,047</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Chief Executive&#151;
    Communications&nbsp;&#38;<BR>
    High Tech Operating Group
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="15%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes base and individual performance-based
    cash compensation to be paid in fiscal 2006.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(2)</FONT></TD>
    <TD align="left">
    <FONT size="2">Information regarding 2006 payments that may be
    paid under Accenture&#146;s Annual Bonus Plan is not currently
    available.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(3)</FONT></TD>
    <TD align="left">
    <FONT size="2">Mr.&nbsp;Green received an award of 206,896
    restricted share units and each of Mssrs.&nbsp;Foster,
    Fl&#246;ther and Visconti received an award of 64,655 restricted
    share units. The value of these awards, listed in the table
    above, was based on the last reported closing price for the
    Accenture Ltd Class&nbsp;A common shares on the date of grant.
    The awarded grants may vest, in whole or in part, at the end of
    Accenture&#146;s fiscal year ending August&nbsp;31, 2008. The
    vesting schedule for the award is based on the achievement of
    certain targets for the period starting on September&nbsp;1,
    2005 and ending on August&nbsp;31, 2008 (the &#147;Performance
    Period&#148;), and vests based on two different sets of
    performance criteria. Up to 25% of the award will vest, in whole
    or in part, based upon Accenture&#146;s total shareholder
    return, as compared to a representative group of companies
    during the Performance Period. The remaining 75% of the award
    will vest, in whole or in part, based upon the achievement of
    operating income targets by Accenture for the Performance
    Period. If dividends are declared on Accenture Ltd Class&nbsp;A
    common shares while the restricted share units are outstanding,
    the number of restricted share units to be granted will be
    adjusted to reflect the payment of such dividends.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(4)</FONT></TD>
    <TD align="left">
    <FONT size="2">In addition to the compensation reflected above,
    on October&nbsp;27, 2005 a stock option to purchase 30,720
    Accenture Ltd Class&nbsp;A common shares was awarded to
    Mr.&nbsp;Green. The grant was awarded in recognition of
    Mr.&nbsp;Green&#146;s performance in fiscal 2005 but was
    erroneously excluded from the option awards made to the
    Company&#146;s highest performing senior executives on
    February&nbsp;18, 2005. The option, which has an exercise price
    of $25.94 per share and an expiration date of October&nbsp;27,
    2015, will vest as follows: one-third of the grant was fully
    vested on the date of grant, and an additional one-third will
    vest on each of August&nbsp;31, 2006 and August&nbsp;31, 2007.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(5)</FONT></TD>
    <TD align="left">
    <FONT size="2">Mr.&nbsp;McGrath may receive up to an additional
    $1,170,000 in cash incentive bonuses payable in connection with
    his continued service as Chief Financial Officer of the Company.
    These milestone payments would be paid as follows: $181,000 on
    December&nbsp;31, 2005, $363,000 on April&nbsp;30, 2006 and
    $626,000 on August&nbsp;31, 2006.
    </FONT></TD>
</TR>

</TABLE>

<P align="left">
<B>Compensation Committee Interlocks</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We do not have any compensation committee interlocks. Our
Compensation Committee is comprised solely of independent
directors.

<P align="center"><FONT size="2">23
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="left">
<B>Option Grants in Last Fiscal Year</B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="27%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="15"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="15" align="center" nowrap><B><FONT size="1">Individual Grants</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="15" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="7"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Percent of</FONT></B></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Potential Realizable Value</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Number of</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Total</FONT></B></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">at Assumed Annual Rates of</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Securities</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Options/SARs</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exercise</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Stock Price Appreciation</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Underlying</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Granted to</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">or Base</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">for Option Term($)</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Option/SARs</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Employees in</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Price</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Expiration</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD align="left" nowrap><B><FONT size="1">Name</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Granted(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Fiscal Year</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($/share)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Date</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">5%</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">10%</FONT></B></TD>
</TR>

<TR>
    <TD align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">William D. Green
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Michael G. McGrath
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">27,335</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(1)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">0.13</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">$</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">24.73</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2/18/2015</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">$</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">425,129</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">$</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">1,077,361</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Mark Foster
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">32,529</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(2)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">0.15</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">24.73</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2/18/2015</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">505,909</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">1,282,074</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Karl-Heinz Fl&#246;ther
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">28,975</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(3)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">0.14</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">24.73</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2/18/2015</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">450,636</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">1,141,999</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Diego Visconti
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">25,968</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(1)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">0.12</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">25.44</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2/18/2015</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">385,452</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">1,005,067</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="15%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of a stock option granted on
    February&nbsp;18, 2005. All shares were fully vested as of the
    grant date.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(2)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of a stock option granted on
    February&nbsp;18, 2005. One-third of the shares vested on
    August&nbsp;31, 2005, and an additional one- third of the shares
    will vest on each of August&nbsp;31, 2006 and August&nbsp;31,
    2007, subject to continued employment with the Company.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(3)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of a stock option granted on
    February&nbsp;18, 2005. One-third of the shares was fully vested
    as of the grant date, and an additional one-third of the shares
    will vest on each of August&nbsp;31, 2006 and August 31, 2007,
    subject to continued employment with the Company.
    </FONT></TD>
</TR>

</TABLE>

<P align="left">
<B>Aggregated Option Exercises in Last Fiscal Year and Fiscal
Year-End Option Values</B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="28%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Number of Securities</FONT></B></TD>
    <TD></TD>
    <TD colspan="7"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Underlying</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Value of Unexercised</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Acquired</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Unexercised Options at</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">In-the-money Options</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Upon</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Value</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">August 31, 2005(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">at August 31, 2005($)</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exercise(1)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Realized</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD align="left" nowrap><B><FONT size="1">Name</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">(#)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">($)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exercisable</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Unexercisable</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exercisable</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Unexercisable</FONT></B></TD>
</TR>

<TR>
    <TD align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">William D. Green
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Michael G. McGrath
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">27,335</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Mark Foster
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">10,842</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">21,687</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Karl-Heinz Fl&#246;ther
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">9,658</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">19,317</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="2">Diego Visconti
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">25,968</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="15%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">None of the Named Executive Officers exercised
    any options during fiscal 2005.
    </FONT></TD>
</TR>

</TABLE>

<P align="left">
<B>Compensation of Non-Management Directors</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
No director who is an Accenture employee receives additional
compensation for serving as a director.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except as noted below, each director who is not an employee of
Accenture Ltd or its subsidiaries receives the following
compensation:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    upon appointment to the Board, an initial grant of fully-vested
    restricted share units having, at the time of grant, an
    aggregate market value of $150,000, with delivery scheduled
    after twelve months;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    an annual grant of fully-vested restricted share units having,
    at the time of grant, an aggregate market value of $150,000,
    with delivery scheduled after twelve months; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    an annual retainer of $70,000, which may be received in the form
    of cash, fully-vested restricted share units with delivery
    scheduled after twelve months or a combination of cash and
    restricted share units except that our Lead Director receives an
    annual retainer of $125,000.</TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">24
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In addition, certain directors receive additional cash
compensation for their service on committees of the Board:
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    each member of our Audit Committee receives compensation of
    $5,000 each year; and</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the Chairperson of each committee of the Board receives
    compensation of $5,000 each year, except that the Chairperson of
    the Audit Committee receives compensation of $10,000 each year.</TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Furthermore, in February 2005 the Board adopted a policy
requiring each non-management director to, within three years of
his or her appointment and for the duration of that
director&#146;s service, retain ownership of Accenture equity
having a market value equal to three times the value of the
annual equity grants being made to directors at the time at
which the ownership requirement is assessed.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Steven A. Ballmer has elected not to receive any compensation
for his service as a director, and the Nominating &#38;
Governance Committee has determined that Mr.&nbsp;Ballmer will
not be subject to the equity ownership requirements described
above.

<P align="left">
<B>Employment Contracts</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each of our Chief Executive Officer and our Named Executive
Officers who are current Accenture employees has entered into an
annual employment agreement which is renewed automatically each
year. The employment agreements, which are standard employment
contracts for Accenture&#146;s senior executives, provide that
these executive officers will receive compensation as determined
by Accenture. Pursuant to the employment agreements, each of the
executive officers has also entered into a non-competition
agreement whereby each has agreed that, for a specified period,
he or she will not (1)&nbsp;associate with and engage in
competing services for any competitive enterprise; or
(2)&nbsp;solicit or assist any other entity in soliciting any
client or prospective client for the purposes of providing
competing services, perform competing services for any client or
prospective client, or interfere with or damage any relationship
between us and a client or prospective client. In addition, each
of these executive officers has agreed that for the restricted
period he or she will not solicit or employ any Accenture
employee or any former employee who ceased working for us within
an 18-month period before or after the date on which the
executive officer&#146;s employment with us or any of our
affiliates terminated.

<DIV align="left">
<A name='113'></A>
</DIV>

<!-- link1 "SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE" -->

<P align="center">
<B>SECTION&nbsp;16(a) BENEFICIAL OWNERSHIP REPORTING
COMPLIANCE</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Under the federal securities laws, our directors, executive
officers and beneficial owners of more than 10% of Accenture
Ltd&#146;s Class&nbsp;A common shares or Class&nbsp;X common
shares are required within a prescribed period of time to report
to the Securities and Exchange Commission transactions and
holdings in Accenture Ltd Class&nbsp;A common shares and
Class&nbsp;X common shares. Our directors and executive officers
are also required to report transactions and holdings in
Accenture SCA Class&nbsp;I common shares. Based solely on a
review of the copies of such forms received by us and on written
representations from certain reporting persons that no annual
corrective filings were required for those persons, we believe
that during fiscal 2005 all these filing requirements were
timely satisfied.

<P align="center"><FONT size="2">25
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='114'></A>
</DIV>

<!-- link1 "PERFORMANCE GRAPH" -->

<P align="center">
<B>PERFORMANCE GRAPH</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The performance graph below shows the cumulative total
shareholder return on the Class&nbsp;A common shares for the
period starting on July&nbsp;19, 2001, which was the initial
trading date of the Class&nbsp;A common shares, to
August&nbsp;31, 2005, which was the end of fiscal 2005. This is
compared with the cumulative total returns over the same period
of the S&#38;P 500 Index and a peer group index consisting of
Cap Gemini SA, Computer Sciences Corporation, Electronic Data
Systems Corporation, Hewlett-Packard Company, International
Business Machines Corporation and BearingPoint, Inc. The graph
assumes that on July&nbsp;19, 2001, $100 was invested in our
Class&nbsp;A common shares and $100 was invested in each of the
other two indices, with dividends reinvested on the date of
payment without payment of any commissions. The performance
shown in the graph represents past performance and should not be
considered an indication of future performance.

<P align="center">
Comparison of Cumulative Total Return

<P align="center">
<FONT size="2">July&nbsp;19, 2001 to August&nbsp;31, 2005
</FONT>

<DIV align="center">
<FONT size="2">Accenture vs. S&#38;P 500 Stock Index and Peer
Group Index
</FONT>
</DIV>

<P align="center">
<IMG src="c00803dc0080301.gif" alt="(PERFORMANCE GRAPH)">

<DIV align="left">
<HR size="1" width="15%" align="left" noshade>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">*&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">The graph is based on an initial price per share
    of $14.50 for the Class&nbsp;A common shares, which was the
    initial public offering price on July&nbsp;19, 2001. The last
    sales price on that date on the New York Stock Exchange was
    $15.17.
    </FONT></TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">26
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='115'></A>
</DIV>

<!-- link1 "BENEFICIAL OWNERSHIP OF DIRECTORS AND EXECUTIVE OFFICERS" -->

<P align="center">
<B>BENEFICIAL OWNERSHIP OF DIRECTORS AND EXECUTIVE OFFICERS</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following table sets forth, as of December&nbsp;5, 2005,
information regarding the beneficial ownership of Accenture Ltd
Class&nbsp;A common shares and Class&nbsp;X common shares and of
Accenture SCA Class&nbsp;I common shares held by: (1)&nbsp;each
of our directors, director nominees and Named Executive
Officers; and (2)&nbsp;all of our directors, director nominees
and executive officers as a group. To our knowledge, except as
otherwise indicated, each of the persons or entities listed
below has sole voting and investment power with respect to the
shares beneficially owned by him or her. For purposes of the
table below, &#147;beneficial ownership&#148; is determined in
accordance with Rule&nbsp;13d-3 under the Securities Exchange
Act of 1934, pursuant to which a person or group of persons is
deemed to have &#147;beneficial ownership&#148; of any shares
that such person has the right to acquire within 60&nbsp;days
after December&nbsp;5, 2005. For purposes of computing the
percentage of outstanding Accenture Ltd Class&nbsp;A common
shares and/or Class&nbsp;X common shares and/or Accenture SCA
Class&nbsp;I common shares held by each person or group of
persons named below, any shares that such person or persons has
the right to acquire within 60&nbsp;days after December&nbsp;5,
2005 are deemed to be outstanding but are not deemed to be
outstanding for the purpose of computing the percentage
ownership of any other person.

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="23%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="2%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="7%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="1">&nbsp;</FONT></TD>
    <TD width="6%"><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Accenture SCA Class&nbsp;I</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Accenture Ltd Class&nbsp;A</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Accenture Ltd Class&nbsp;X</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Percentage of the</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">total number of</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">% shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">% shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">% shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Class&nbsp;A and Class&nbsp;X</FONT></B></TD>
</TR>

<TR>
    <TD></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
</TR>

<TR>
    <TD align="center" nowrap><B><FONT size="1">Name(1)</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially&nbsp;owned</FONT></B></TD>
</TR>

<TR>
    <TD align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Joe W. Forehand(2)(3)
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">570,352</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">*</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">1,000</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">570,352</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">***</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
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</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">William D. Green(2)(4)
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</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Steven A. Ballmer
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</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Dina Dublon(5)
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Dennis F. Hightower
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">&#151;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
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    <TD align="right" valign="bottom" nowrap><FONT size="1">36,094</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">199,448</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Blythe J. McGarvie(5)
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    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">59,603</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
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    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">73,081</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Wulf von Schimmelmann(7)
    </FONT></DIV>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">55,000</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Carlos Vidal(2)(8)
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    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">324,225</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">*</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">9,020</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Karl-Heinz Fl&#246;ther(9)
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    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">241,245</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Mark Foster(10)
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    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">537,042</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
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    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Michael G. McGrath(2)(11)
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">693,999</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">*</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">27,335</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">693,999</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">***</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">Diego Visconti(2)(12)
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">630,878</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">*</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">25,968</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">&#151;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <FONT size="1">All directors and executive officers as a group
    (23&nbsp;persons)
    </FONT></DIV>
    </TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">5,246,462</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">1.9</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">2,464,469</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">**</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">4,291,359</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">1.5</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="1">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="1">****</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="1">%</FONT></TD>
</TR>

<TR>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD align="left"><HR size="4" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>

</TR>

</TABLE>
</CENTER>

<DIV align="left">
<HR size="1" width="15%" align="left" noshade>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">*&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Less than 1% of Accenture SCA&#146;s Class&nbsp;I
    common shares outstanding.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">**&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Less than 1% of Accenture Ltd&#146;s Class&nbsp;A
    common shares outstanding.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">***&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Less than 1% of Accenture Ltd&#146;s Class&nbsp;X
    common shares outstanding.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">****&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Less than 1% of the total number of Accenture
    Ltd&#146;s Class&nbsp;A common shares and Class&nbsp;X common
    shares outstanding.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Address for all persons listed is c/o Accenture,
    1661 Page Mill Road, Palo Alto, California 94304 USA.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(2)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Subject to the provisions of its Articles of
    Association, Accenture SCA is obligated, at the option of the
    holder of its shares and at any time, to redeem any outstanding
    Accenture SCA Class&nbsp;I common shares held by the holder. The
    redemption price per share generally is equal to its current
    market value as determined in accordance with Accenture
    SCA&#146;s Articles of Association. Accenture SCA has the option
    to pay this redemption price with cash or by delivering
    Accenture Ltd Class&nbsp;A common shares on a one-for-one basis.
    Each time an Accenture SCA Class&nbsp;I common share is redeemed
    from a holder, Accenture Ltd has the option, and intends to,
    redeem an Accenture Ltd Class&nbsp;X common share from that
    holder, for a redemption price equal to the par value of the
    Accenture Ltd Class&nbsp;X common share, or $.0000225.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(3)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes 200,000 Accenture SCA Class&nbsp;I
    common shares held by a limited partnership in which
    Mr.&nbsp;Forehand has a beneficial interest.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(4)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of 10,239 Accenture Ltd Class&nbsp;A
    common shares that could be acquired through the exercise of
    stock options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(5)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes 55,000 Accenture Ltd Class&nbsp;A common
    shares that could be acquired through the exercise of stock
    options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(6)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes 35,000 Accenture Ltd Class&nbsp;A common
    shares that could be acquired through the exercise of stock
    options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(7)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of 55,000 Accenture Ltd Class&nbsp;A
    common shares that could be acquired through the exercise of
    stock options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(8)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of 9,020 Accenture Ltd Class&nbsp;A
    common shares that could be acquired through the exercise of
    stock options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(9)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes 9,658 Accenture Ltd Class&nbsp;A common
    shares that could be acquired through the exercise of stock
    options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(10)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Includes 10,842 Accenture Ltd Class&nbsp;A common
    shares that could be acquired through the exercise of stock
    options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(11)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of 27,335 Accenture Ltd Class&nbsp;A
    common shares that could be acquired through the exercise of
    stock options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(12)&nbsp;&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Consists of 25,968 Accenture Ltd Class&nbsp;A
    common shares that could be acquired through the exercise of
    stock options within 60&nbsp;days from December&nbsp;5, 2005.
    </FONT></TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">27
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="left">
<B>CERTAIN TRANSACTIONS AND RELATIONSHIPS</B>

<P align="left">
<B>Senior Executive Tax Costs</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We have informed certain of our senior executives that if a
senior executive reports for tax purposes the transactions
involved in connection with our transition to a corporate
structure, we will provide a legal defense to that individual if
his or her reporting position is challenged by the relevant tax
authority. In the event such a defense is unsuccessful, and the
senior executive is then subject to extraordinary financial
disadvantage, we will review such circumstances for that
individual and find an appropriate way to avoid severe financial
damage to that individual.

<P align="left">
<B>Transactions with Directors</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Berthold von Schimmelmann is employed by Accenture at an annual
salary of approximately $66,000 for fiscal 2006. Mr. von
Schimmelmann is the son of Wulf von Schimmelmann, one of our
non-management directors.

<P align="center"><FONT size="2">28
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
<A name='116'></A>
</DIV>

<!-- link1 "BENEFICIAL OWNERS OF MORE THAN FIVE PERCENT OF ANY CLASS OF VOTING SECURITIES" -->

<P align="center">
<B>BENEFICIAL OWNERS OF MORE THAN FIVE PERCENT</B>

<DIV align="center">
<B>OF ANY CLASS&nbsp;OF VOTING SECURITIES</B>
</DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
As of December&nbsp;5, 2005, the only persons known by us to be
beneficial owners of more than five percent of Accenture Ltd
Class&nbsp;A common shares or Class&nbsp;X common shares were as
follows:

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="31%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="7%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="7%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="7"></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Accenture Ltd Class A</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">Accenture Ltd Class X</FONT></B></TD>
    <TD></TD>
    <TD colspan="3"></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Percentage of the</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="7" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">total number of</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2"></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">% of Shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">% of Shares</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Class A and Class X</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2" align="left" nowrap><B><FONT size="1">&nbsp;</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">common shares</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2" align="left" nowrap><B><FONT size="1">Name and
Address of Beneficial Owner</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">owned</FONT></B></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">beneficially owned</FONT></B></TD>
</TR>

<TR>
    <TD colspan="2" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <FONT size="2">Stichting Naritaweg I
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Naritaweg 155
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">1043 BW Amsterdam
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The Netherlands
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">18,018,794</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(1)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">6.4</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2.1%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <FONT size="2">Stichting Naritaweg II
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Naritaweg 155
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">1043 BW Amsterdam
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The Netherlands
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">21,395,634</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(1)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">7.6</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">2.5%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <FONT size="2">Wellington Management Co. LLP
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">75 State Street
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Boston, Massachusetts 02109
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">40,013,545</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(2)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">7.0</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">4.7%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <FONT size="2">Massachusetts Financial Services Company
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">500 Boylston Street
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Boston, Massachusetts 02116
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">29,511,390</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(3)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">5.2</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">3.5%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <FONT size="2">Barclays Global Investors, NA et. al
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">45 Fremont Street
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">San Francisco, California 94105
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">29,424,290</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">(4)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">5.2</FONT></TD>
    <TD align="left" valign="bottom" nowrap><FONT size="2">%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">&#151;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom"><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="bottom" nowrap><FONT size="2">3.5%</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="15%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(1)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Two Dutch foundations, Stichting Naritaweg I and
    Stichting Naritaweg II, hold Accenture Ltd Class&nbsp;X common
    shares that would otherwise have been held by some of our senior
    executives.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(2)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Based on information set forth in a
    Schedule&nbsp;13G filed with the Securities and Exchange
    Commission on February&nbsp;14, 2005 by Wellington Management
    Co. LLP, reporting shared power to vote or direct the vote over
    26,863,147 Class&nbsp;A common shares and shared power to
    dispose or direct the disposition of 40,013,545 Class&nbsp;A
    common shares.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(3)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Based on information set forth in a
    Schedule&nbsp;13G filed with the Securities and Exchange
    Commission on February&nbsp;8, 2005 by Massachusetts Financial
    Services Company, reporting sole power to vote or direct the
    vote over 26,545,447 Class&nbsp;A common shares and sole power
    to dispose or direct the disposition of 29,511,390 Class&nbsp;A
    common shares.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(4)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Based on information set forth in a
    Schedule&nbsp;13G filed with the Securities and Exchange
    Commission on February&nbsp;15, 2005 by Barclays Global
    Investors, NA and certain related entities, reporting sole power
    to vote or direct the vote over 27,145,076 Class&nbsp;A common
    shares and sole power to dispose or direct the disposition of
    29,424,290 Class&nbsp;A common shares.
    </FONT></TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;
As of December&nbsp;5, 2005, Accenture SCA and certain
wholly-owned subsidiaries of Accenture SCA and Accenture Ltd
directly and indirectly beneficially owned an aggregate of
39,123,882 Accenture Ltd Class&nbsp;A common shares, or 6.9% of
the outstanding Class&nbsp;A common shares. Accenture SCA and
these subsidiaries will exercise their power to vote or direct
the vote of the Class&nbsp;A common shares beneficially owned by
them in a manner that will have no impact on the outcome of any
vote of the shareholders of Accenture Ltd.

<DIV align="left">
<A name='117'></A>
</DIV>

<!-- link1 "SUBMISSION OF FUTURE SHAREHOLDER PROPOSALS" -->

<P align="center">
<B>SUBMISSION OF FUTURE SHAREHOLDER PROPOSALS</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our annual general meeting of shareholders for 2007 is expected
to occur in February 2007. In accordance with the rules
established by the SEC, any shareholder proposal submitted
pursuant to Rule&nbsp;14a-8 to be included in the proxy
statement for that meeting must be received by us by
August&nbsp;31, 2006. If you would like to submit a shareholder
proposal to be included in those proxy materials, you should
send your proposal to our General Counsel and Secretary at 1661
Page Mill Road, Palo Alto,

<P align="center"><FONT size="2">29
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
California, 94304, USA. In order for your proposal to be
included in the proxy statement, the proposal must comply with
the requirements established by the SEC.
</DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Bermuda law provides that shareholders who collectively hold at
least&nbsp;5% of the total voting rights of the outstanding
Class&nbsp;A common shares and Class&nbsp;X common shares, or
any group comprised of at least 100 or more registered
shareholders, may require a proposal to be submitted to an
annual general meeting of shareholders. Bermuda law generally
requires that notice of such a proposal must be deposited at
Accenture&#146;s registered office not less than six weeks
before the date of the meeting.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
These advance notice provisions of Bermuda law are in addition
to, and separate from, the requirements that a shareholder must
meet in order to have a proposal included in the proxy statement
under the rules of the Securities and Exchange Commission.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A proxy granted by a shareholder will give discretionary
authority to the proxies to vote on any matters introduced
pursuant to the above advance notice provisions of Bermuda law,
subject to applicable rules of the SEC.

<P align="left">
<A name='118'></A>

<!-- link1 "INCORPORATION BY REFERENCE" -->

<P align="center">
<B>INCORPORATION BY REFERENCE</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
To the extent that this proxy statement is incorporated by
reference into any other filing under the Securities Act of 1933
or the Securities Exchange Act of 1934, the sections of this
proxy statement entitled &#147;Report of the Audit
Committee&#148; (to the extent permitted by the rules of the
SEC), &#147;Report of the Compensation Committee on Executive
Compensation,&#148; &#147;Report of the Finance Committee,&#148;
&#147;Report of the Nominating &#38; Governance Committee&#148;
and &#147;Performance Graph&#148; will not be deemed
incorporated, unless specifically provided otherwise in that
other filing.

<P align="left">
<A name='119'></A>

<!-- link1 "SUBMITTING YOUR PROXY BY TELEPHONE OR VIA THE INTERNET" -->

<P align="center">
<B>SUBMITTING YOUR PROXY BY TELEPHONE OR VIA THE INTERNET</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You may submit your proxy either by mail, by telephone or via
the Internet. Please see the proxy card that accompanies this
proxy statement for specific instructions on how to submit your
proxy by any of these methods.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If you submit your proxy by telephone or via the Internet, then
in order for your vote to be counted, your proxy must be
received by 11:59&nbsp;p.m., Eastern Standard Time, on
January&nbsp;31, 2006 (January&nbsp;27, 2006 for Accenture
employees who are submitting proxies for shares received through
our employee plans and held by Smith Barney). Even if you submit
your proxy by telephone or via the Internet, you can still vote
your shares in person if you decide to attend the Annual Meeting.

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The telephone and Internet proxy submission procedures are
designed to authenticate shareholders&#146; identities, to allow
shareholders to give their voting instructions and to confirm
that shareholders&#146; instructions have been recorded
properly. We have been advised that the Internet proxy
submission procedures that have been made available to you are
consistent with the requirements of applicable law. If you
submit your proxy via the Internet, then you should understand
that there may be costs associated with electronic access, such
as usage charges from Internet access providers and telephone
companies, which you must bear.

<P align="left">
<A name='120'></A>

<!-- link1 "ELECTRONIC DELIVERY OF SHAREHOLDER COMMUNICATIONS" -->

<P align="center">
<B>ELECTRONIC DELIVERY OF SHAREHOLDER COMMUNICATIONS</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our shareholder communications are available electronically. You
may elect to receive or access future copies of these materials
electronically as an alternative to receiving printed copies by
mail. By signing up for electronic delivery, you can receive
shareholder communications as soon as they are available without
waiting for them to arrive in the mail. You can also reduce the
number of bulky documents in your personal files, eliminate
duplicate mailings, conserve natural resources and help us
reduce our printing and mailing costs. If you are an employee
shareholder, then you will receive these

<P align="center"><FONT size="2">30
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left">
materials electronically but will have the right to receive
printed copies by mail. To sign up for electronic delivery,
please submit your proxy via the Internet at www.cesvote.com
and, when prompted, indicate that you agree to receive or access
shareholder communications electronically in future years, or
you can check the box on your proxy card to indicate that you
agree to receive or access these communications electronically.
If you are an employee shareholder who would like to receive
printed copies by mail, or if you would like to revoke your
previously provided consent to electronic delivery, you may
write or call our Investor Relations Group at the following
address or phone number: Accenture, Investor Relations, 1345
Avenue of the Americas, New York, New York 10105 USA, telephone
number +1&nbsp;877-ACN-5659 (+1&nbsp;877-226-5659) in the United
States and Puerto Rico and +1&nbsp;703-797-1711 outside the
United States and Puerto Rico.
</DIV>

<DIV align="left">
<A name='121'></A>
</DIV>

<!-- link1 "HOUSEHOLDING OF SHAREHOLDER DOCUMENTS" -->

<P align="center">
<B>HOUSEHOLDING OF SHAREHOLDER DOCUMENTS</B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We may send a single set of shareholder documents to any
household at which two or more shareholders reside. This process
is called &#147;householding.&#148; This reduces the volume of
duplicate information received at your household and helps us to
reduce our costs. Your materials may be househeld based on your
prior express or implied consent. If your materials have been
househeld and you wish to receive separate copies of these
documents, you may write or call our Investor Relations Group at
the following address or phone number: Accenture, Investor
Relations, 1345 Avenue of the Americas, New York, New York 10105
USA, telephone number +1 877-ACN-5659 (+1 877-226-5659) in the
United&nbsp;States and Puerto Rico and +1 703-797-1711 outside
the United States and Puerto Rico.

<P align="left">
<FONT size="2">December&nbsp;29, 2005
</FONT>

<P align="center"><FONT size="2">31
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P><DIV style="position: relative; float: left; width: 49%">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="c00803dc0080302.gif" alt="(ACCENTURE LOGO)">
</DIV>

</DIV>
<DIV style="position: relative; float: right; width: 49%">
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 10pt"><FONT style="font-variant: SMALL-CAPS"><B>Submit your Proxy by Internet<br>
at http://www.cesvote.com</B></FONT></DIV>


<DIV align="center"><DIV style="font-size: 3pt; margin-top: 1pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Have your proxy card available when you
access the website at http://www.cesvote.com
and follow the simple instructions to record your
proxy.
</DIV>

<DIV align="left"><DIV style="font-size: 3pt; margin-top: 6pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 10pt"><FONT style="font-variant: SMALL-CAPS"><B>Submit your Proxy by<br>
Telephone at 1-888-693-8683</B></FONT></DIV>


<DIV align="center"><DIV style="font-size: 3pt; margin-top: 1pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Have your proxy card available when you call
1-888-693-8683 using a touch-tone phone and
follow the simple instructions to record your
proxy.
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 10pt"><FONT style="font-variant: SMALL-CAPS"><B>Submit your Proxy by Mail</B></FONT></DIV>


<DIV align="center"><DIV style="font-size: 3pt; margin-top: 1pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please mark, sign and date your proxy card and
return it in the postage-paid envelope provided
or mail it to: National City Bank, P.O. Box
535600, Pittsburgh, PA 15253.
</DIV>

</DIV>
<BR clear="all"><BR>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Submit Your Proxy</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Submit Your Proxy</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Submit Your Proxy</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>by Internet</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>by Telephone</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>by Mail</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Access the website and
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Call toll-free using a
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Return your</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">cast your vote:
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">touch-tone phone:
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">proxy in the</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>http://www.cesvote.com</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>1-888-693-8683</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">envelope provided</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Submit your proxy 24 hours a day, 7&nbsp;days a week!</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>If you vote by Internet or telephone, please do not mail your proxy card.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="33%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top" style="font-size: 2pt">&nbsp;
</TD>
    <TD style="font-size: 2pt">&nbsp;</TD>
    <TD style="border-top: 3px double #000000; border-left: 3px double #000000; border-right: 3px double #000000; font-size: 2pt">&nbsp;
</TD>
    <TD style="font-size: 2pt">&nbsp;</TD>
    <TD align="center" valign="top" style="font-size: 2pt">&nbsp;<br></TD>
</TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top" style="border-left: 3px double #000000; border-right: 3px double #000000"><FONT size="4" style="font-family: Wingdings">&nbsp;&#232;</FONT></TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR>
    <TD style="font-size: 2pt">&nbsp;</TD>
    <TD style="font-size: 2pt">&nbsp;</TD>
    <TD style="font-size: 2pt; border-left: 3px double #000000; border-right: 3px double #000000">&nbsp;</TD>
    <TD style="font-size: 2pt">&nbsp;</TD>
    <TD style="font-size: 2pt">&nbsp;</TD>
    <TD style="font-size: 2pt">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Proxy must be signed and dated below.</B><BR>
<FONT style="font-family: Wingdings">&#234;&nbsp;</FONT><B>Please fold and detach card at perforation before mailing.</B><FONT style="font-family: Wingdings">&nbsp;&#234;</FONT>
</DIV>

<DIV align="center" style="font-size: 10pt"><DIV style="border-bottom: 1px dashed #000000; font-size: 1px">&nbsp;</DIV></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr>
<td>&nbsp;</TD>
<td>&nbsp;</TD>
<td>&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS"><B>Accenture
Ltd</B></FONT>
</TD>
    <TD>&nbsp;</TD>

<TD align="right" valign="top"><FONT style="font-variant: SMALL-CAPS"><B>Proxy</B></FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>This proxy is solicited on behalf of the Board of Directors for the 2006 Annual General
Meeting of Shareholders.</B><BR>
The undersigned hereby appoints William D. Green, Michael G. McGrath and Douglas G. Scrivner as
proxies, each with full power of substitution, and hereby authorizes each of them to represent and
to vote, as designated on the reverse side, all Class&nbsp;A common shares and Class&nbsp;X common shares of
Accenture Ltd held of record by the undersigned on December&nbsp;5, 2005, at the 2006 Annual General
Meeting of Shareholders to be held on February&nbsp;1, 2006 and at any adjournment or postponement
thereof. The undersigned hereby further authorizes such proxies to vote in their discretion upon
such other matters as may properly come before such Annual General Meeting of Shareholders and at
any adjournment or postponement thereof.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 1px">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Signature</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Signature (if held by joint tenants)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Date:</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Please sign this proxy card exactly as your name appears to the left. Proxies
should be dated when signed. When shares are held by joint tenants, both
should sign. When signing as attorney, executor, administrator, trustee,
guardian or other similar capacity, please give your full title as such. If a
corporation, a duly authorized officer of the corporation should sign on behalf
of the corporation, or the seal of the corporation should be affixed. If a
partnership, a partner should sign in the partnership&#146;s name.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><FONT style="font-variant: SMALL-CAPS"><B>Electronic Access To Future Documents Now Available</B></FONT>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You have the option to access our future shareholder communications (e.g., annual reports,
proxy statements, interim communications) over the Internet, instead of receiving those documents
in the mail. Your participation is completely voluntary. If you give your consent, you will
receive a notice by email, informing you that materials are available and providing you with the
Internet location where these materials are available. Our material will be presented in PDF
format. There is no cost to you for this service other than any charges you may incur from your
Internet provider, telephone and/or cable company. Once you give your consent, it will remain in
effect until you inform us otherwise. You may revoke your consent at any time after you give it by
sending a written notice to Accenture&#146;s Secretary at 1661 Page Mill Rd, Palo Alto, California
94304, Attn: Corporate Secretary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">To give your consent, please follow the prompts when you vote by telephone or over the Internet or
check the appropriate box located at the bottom of the attached proxy card when you vote by mail.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><FONT style="font-variant: SMALL-CAPS"><B>Your vote is important!</B></FONT>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please submit your proxy via the Internet or by telephone using the instructions on the
reverse side of this proxy card, or mark, sign, date and return this proxy card in the enclosed
reply envelope. In order for your mailed proxy to be counted, your proxy must be received no later
than January&nbsp;31, 2006 (January&nbsp;27, 2006 if your shares are held through Smith Barney). Submitting
your proxy will not affect your right to vote in person if you decide to attend the Annual General
Meeting of Shareholders.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Proxy must be signed and dated on the reverse side.</B><BR>
<FONT style="font-family: Wingdings">&#234;&nbsp;</FONT><B>Please fold and detach card at perforation before mailing.</B><FONT style="font-family: Wingdings">&nbsp;&#234;</FONT>
</DIV>

<DIV align="center" style="font-size: 10pt"><DIV style="border-bottom: 1px dashed #000000; font-size: 1px">&nbsp;</DIV></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr>
<td>&nbsp;</TD>
<td>&nbsp;</TD>
<td>&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS"><B>Accenture
Ltd</B></FONT>
</TD>
    <TD>&nbsp;</TD>

<TD align="right" valign="top"><FONT style="font-variant: SMALL-CAPS"><B>Proxy</B></FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>THIS PROXY, WHEN PROPERLY EXECUTED AND DELIVERED, WILL BE VOTED AS DIRECTED BY THE UNDERSIGNED
SHAREHOLDER. IF YOU SIGN AND RETURN THIS PROXY BUT NO DIRECTIONS ARE GIVEN, THEN THIS PROXY WILL
BE VOTED &#147;FOR&#148; PROPOSALS 1 AND 2 AND IN THE DISCRETION OF THE PROXIES UPON SUCH OTHER MATTERS AS
MAY PROPERLY COME BEFORE THE ANNUAL GENERAL MEETING OF SHAREHOLDERS.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>The Board of Directors of Accenture Ltd recommends that you vote FOR Proposals 1 and 2.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">1.</TD>
    <TD>&nbsp;</TD>
    <TD colspan="9" valign="top" align="left">Appointment of the following nominees to the Board of Directors:</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(1) Dina Dublon:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Wingdings">&#111;</FONT> <B>FOR</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Wingdings">&#111;</FONT> <B>AGAINST</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Wingdings">&#111;</FONT> <B>ABSTAIN</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom">
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    <TD>&nbsp;</TD>
    <TD colspan="9" valign="top" align="left">Re-appointment of KPMG LLP as independent auditors for the 2006 fiscal year and authorization of the Audit Committee of the Board of
Directors to determine KPMG LLP&#146;s remuneration.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><FONT face="Wingdings">&#111;</FONT> <B>FOR</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Wingdings">&#111;</FONT> <B>AGAINST</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
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<!-- End Table Body -->
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    <TD>Please check this box if you plan to attend the Annual General Meeting of Shareholders.</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>IMPORTANT&#151;THIS PROXY MUST BE SIGNED AND DATED ON THE REVERSE SIDE.</B>
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