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<ACCESSION-NUMBER>0000950137-05-006319
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20050520
<ITEMS>8.01
<FILING-DATE>20050520
<DATE-OF-FILING-DATE-CHANGE>20050520
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ACCENTURE LTD
<CIK>0001134538
<ASSIGNED-SIC>7389
<IRS-NUMBER>000000000
<FISCAL-YEAR-END>0831
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-16565
<FILM-NUMBER>05849196
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>CANON
<STREET2>22 VICTORIA STREET, HAMILTON
<CITY>HAMILTON
<STATE>D0
<ZIP>HM12
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>c95470e8vk.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
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<P align="center" style="font-size: 14pt"><B>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</B>

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

<DIV align="center" style="font-size: 12pt"><B>&nbsp;</B>
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<P align="center" style="font-size: 18pt"><B>Form&nbsp;8-K</B>


<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section&nbsp;13 OR 15(d) of the Securities Exchange Act of 1934</B>


<P align="center" style="font-size: 12pt"><B><HR size="1" noshade width="26%" align="center" color="#000000"></B>


<P align="center" style="font-size: 10pt">Date of Report (Date of earliest event reported): May&nbsp;20, 2005


<P align="center" style="font-size: 24pt"><B>ACCENTURE LTD</B>


<DIV align="center" style="font-size: 10pt">(Exact name of Registrant as specified in its charter)</DIV>


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    <TD align="center" valign="top"><B>Bermuda</B><BR>
(State or other jurisdiction<BR>
of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>001-16565</B><BR>
(Commission<BR>
File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>98-0341111</B><BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
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<P align="center" style="font-size: 10pt"><B>Canon&#146;s Court<BR>
22 Victoria Street<BR>
Hamilton HM12, Bermuda</B><BR>
(Address of principal executive offices)



<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(441)&nbsp;296-8262</B>



<P align="center" style="font-size: 10pt"><B>Not Applicable</B><BR>
(Former name or former address, if changed since last report)



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions (<I>see </I>General
Instruction A.2. below):

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    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">Written communications pursuant to Rule&nbsp;425 under the Securities Act
(17 CFR 230.425)</TD>
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    <TD align="left" valign="bottom">Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act
(17 CFR 240.14a- 12)</TD>
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</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))</TD>
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</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))</TD>
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<P align="left" style="font-size: 10pt"><B>Item&nbsp;8.01 Other Events</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May&nbsp;20, 2005, Accenture SCA, the Luxembourg partnership limited by shares that is the
holding company for Accenture&#146;s worldwide operations, filed a preliminary information statement
with the SEC relating to certain proposals to be considered at an upcoming extraordinary general
meeting of its shareholders. Accenture Ltd currently holds 522,258,442 Accenture SCA&#146;s Class&nbsp;I
common shares (and various lettered, sub-series of that class) and all 470,958,308 of Accenture
SCA&#146;s outstanding Class&nbsp;II common shares. Accenture Ltd&#146;s subsidiaries currently hold an
additional 111,411,138 Class&nbsp;I common shares. Among other things, Accenture SCA is proposing to
its shareholders certain amendments to the rights of the Class&nbsp;II common shares held by Accenture
Ltd (the &#147;Company&#148;), as well as the creation of a new class of common shares to be known as &#147;Class
III common shares&#148; (and various lettered, sub-series of that class) into which all Accenture SCA
Class&nbsp;I common shares held by the Company and its affiliates (and all various lettered, sub-series
of that class) would be reclassified. If this proposal is approved by the shareholders of
Accenture SCA, then all outstanding Accenture SCA Class&nbsp;I common shares will be held only by our
partners, former partners and their permitted transferees.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company, in its capacity as the general partner of Accenture SCA, has caused Accenture SCA
to propose the amendment of the terms of the Class&nbsp;II shares, as well as the creation of the Class
III common shares and additional lettered, sub-series of the same, in order to facilitate the most
efficient movement of cash between Accenture SCA and Accenture Ltd, free of any withholding taxes,
to fund the payment of any cash dividends the Company may declare on its Class&nbsp;A common shares. At
present, neither the Company, in its own right or in its capacity as general partner of Accenture
SCA, nor the shareholders of Accenture SCA, have considered or approved any cash dividends on the
Company&#146;s Class&nbsp;A common shares or Accenture SCA&#146;s Class&nbsp;I common shares. These proposals are being
considered only to facilitate the payment of future cash dividends, if any, should the Board of
Directors of the Company approve the payment of such dividends in the future. Through its current
shareholdings in Accenture SCA, the Company effectively controls the outcome of the vote on these
proposals.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If these actions are approved, then if the Board of Directors of the Company authorizes the
payment of a cash dividend on the Company&#146;s Class&nbsp;A common shares, the Company would redeem
Accenture SCA Class&nbsp;II and Class&nbsp;III common shares (or lettered sub-series of that class) that it
holds to obtain cash needed to pay dividends on the Company&#146;s Class&nbsp;A common shares. Accenture
SCA&#146;s Class&nbsp;II and Class&nbsp;III common shares (or lettered sub-series of that class) will not be
entitled to any cash dividends. If at any time Accenture SCA were to pay a cash dividend on its
Class&nbsp;I Common Shares, additional SCA Class&nbsp;II common shares and Class&nbsp;III common shares would be issued to the Company and its subsidiaries with a value
equal to the amount of cash dividends that would have been paid on the Accenture SCA Class&nbsp;II
common shares and Class&nbsp;III common shares (and lettered sub-series thereof) had they ratably
participated in the cash dividend paid on the Accenture SCA Class&nbsp;I common shares. It is
currently contemplated that any cash dividends approved by the Company would be paid concurrently
and ratably on the Company&#146;s outstanding Class&nbsp;A common shares and Accenture SCA&#146;s outstanding
Class&nbsp;I common shares. It is not possible for a separate cash dividend to be declared or paid on
Accenture SCA&#146;s Class&nbsp;I common shares without the consent of the Company.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If these actions are approved, Accenture SCA Class&nbsp;II common shares and Class&nbsp;III common
shares (and all lettered sub-series of that class) may not be held by anyone other than Accenture
Ltd or its subsidiaries. The amendment of the existing Accenture SCA Class&nbsp;II common shares, the
creation of the Accenture SCA Class&nbsp;III common shares (and all lettered sub-series of that class),
or the reclassification of the Accenture SCA Class&nbsp;I common shares currently held by Accenture Ltd
and its subsidiaries will not have any effect on the number of shares outstanding for purposes of
computing the Company&#146;s earnings per share, the effective voting control that the Company, as
general partner of Accenture SCA, holds over Accenture SCA, or any other rights attributable to the
Company&#146;s current shareholdings in Accenture SCA.


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


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


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


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    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">ACCENTURE LTD<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date:   May 20, 2005&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Douglas G. Scrivner
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Douglas G. Scrivner&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">General Counsel and
Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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