<SUBMISSION>
<ACCESSION-NUMBER>0000950137-05-009703
<TYPE>S-3
<PUBLIC-DOCUMENT-COUNT>4
<FILING-DATE>20050805
<DATE-OF-FILING-DATE-CHANGE>20050805
<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>S-3
<ACT>33
<FILE-NUMBER>333-127248
<FILM-NUMBER>051003017
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>CANON
<STREET2>22 VICTORIA STREET, HAMILTON
<CITY>HAMILTON
<STATE>D0
<ZIP>HM12
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>S-3
<SEQUENCE>1
<FILENAME>c97368sv3.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
<HTML>
<HEAD>
<TITLE>sv3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="center" style="font-size: 10pt;">
<B>As filed with the Securities and Exchange Commission on
August&nbsp;5, 2005</B>
</DIV>

<DIV align="right" style="font-size: 10pt;">
<B>Registration
No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>
</DIV>

<DIV align="center" style="font-size: 6pt;">
<DIV style="width: 100%; border-top: 2.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 3pt;">
<DIV style="width: 100%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 14pt; margin-top: 4pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

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

<DIV align="center" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 26%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>FORM&nbsp;S-3</B>
</DIV>

<DIV align="center" style="font-size: 12pt;">
<B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 26%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>ACCENTURE LTD</B>
</DIV>

<DIV align="center" style="font-size: 8pt;">
<I>(Exact name of registrant as specified in its charter)</I>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 9pt; margin-top: 3pt; ">

<TR style="font-size: 1pt;">
    <TD width="58%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="39%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <B>Bermuda</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    <B>98-0341111</B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <I>(State or Other Jurisdiction of<BR>
    Incorporation or Organization)</I></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    <I>(I.R.S. Employer<BR>
    Identification No.)</I></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="center" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 26%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Canon&#146;s Court</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>22 Victoria Street</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>Hamilton HM 12 Bermuda</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>(441)&nbsp;296-8262</B>
</DIV>

<DIV align="center" style="font-size: 8pt;">
<I>(Address, Including Zip Code, and Telephone Number, Including
Area Code, of Registrant&#146;s Principal Executive Offices)</I>
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Douglas G. Scrivner,&nbsp;Esq.</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>Accenture Ltd</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>1661 Page Mill Road</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>Palo Alto, CA 94304</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>(650)&nbsp;213-2000</B>
</DIV>

<DIV align="center" style="font-size: 8pt;">
<I>(Name, Address, Including Zip Code, and Telephone Number,
Including Area Code, of Agent for Service)</I>
</DIV>

<DIV align="center" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 26%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Copy to:</I></B>
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>J.&nbsp;Warren Gorrell,&nbsp;Jr.,&nbsp;Esq.</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>George&nbsp;P. Barsness,&nbsp;Esq.</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>Hogan&nbsp;&#38; Hartson&nbsp;L.L.P.</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>Columbia Square 555&nbsp;Thirteenth Street, N.W.</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>Washington,&nbsp;D.C. 20004-1109</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<B>(202)&nbsp;637-5600</B>
</DIV>

<DIV align="center" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 26%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Approximate
date of commencement of proposed sale of the securities to the
public:</B> From time to time after this Registration Statement
becomes effective.
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 1pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the
only securities being registered on this Form are being offered
pursuant to dividend or interest reinvestment plans, please
check the following
box.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 1pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If any of
the securities being registered on this Form are to be offered
on a delayed or continuous basis pursuant to Rule&nbsp;415 under
the Securities Act of 1933, other than securities offered only
in connection with dividend or interest reinvestment plans,
check the following
box.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#254;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 1pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If this
Form is filed to register additional securities for an offering
pursuant to Rule&nbsp;462(b) under the Securities Act, please
check the following box and list the Securities Act registration
statement number of the earlier effective registration statement
for the same
offering.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 1pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If this
Form is a post-effective amendment filed pursuant to
Rule&nbsp;462(c) under the Securities Act, check the following
box and list the Securities Act registration statement number of
the earlier effective registration statement for the same
offering.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 1pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
delivery of the prospectus is expected to be made pursuant to
Rule&nbsp;434, please check the following
box.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="center" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 26%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 9pt; margin-top: 3pt; ">

<TR style="font-size: 1pt;">
    <TD width="28%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- Right VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- Right VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- Right VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- Right VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="17%">&nbsp;</TD>
</TR>


<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>


<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD>&nbsp;</TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Proposed Maximum</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Proposed Maximum</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD align="center" nowrap><B>Title of Each Class of</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Amount to</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Aggregate</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Aggregate</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Amount of</B></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD align="center" nowrap><B>Securities to Be Registered</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Be Registered(1)(2)</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Price Per Unit(3)</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Offering Price(3)</B></TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Registration Fee</B></TD>
</TR>


<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Class&nbsp;A Common Shares, par value $0.0000225&nbsp;per share</DIV>
    </TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    108,600,713</TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    $24.93</TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    $2,707,415,775</TD>
    <TD style="border-right:1.5pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    $318,663</TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>

</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>

</TR>

</TABLE>
</CENTER>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 9pt;">

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

<TR valign="top">
    <TD>(1)&nbsp;</TD>
    <TD align="left">
    Represents Class&nbsp;A common shares issuable upon redemption
    of Accenture SCA Class I common shares that became redeemable on
    July&nbsp;24, 2005 or will become redeemable either on
    July&nbsp;24, 2006 or July&nbsp;24, 2007.</TD>
</TR>

<TR>
    <TD style="font-size: 3pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>(2)&nbsp;</TD>
    <TD align="left">
    Including an indeterminate number of shares which may be issued
    with respect to such Class&nbsp;A common shares by way of a
    share dividend or share split.</TD>
</TR>

<TR>
    <TD style="font-size: 3pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>(3)&nbsp;</TD>
    <TD align="left">
    Estimated solely for the purpose of calculating the registration
    fee pursuant to Rule&nbsp;457(c), based upon the average of the
    high and low prices of the Class&nbsp;A common share as reported
    on the New York Stock Exchange on August&nbsp;1, 2005.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>The
Registrant hereby amends this Registration Statement on such
date or dates as may be necessary to delay its effective date
until the Registrant shall file a further amendment which
specifically states that this Registration Statement shall
thereafter become effective in accordance with Section&nbsp;8(a)
of the Securities Act of 1933 or until the Registration
Statement shall become effective on such date as the Commission,
acting pursuant to said Section&nbsp;8(a), may determine.</B>
</DIV>

<DIV align="center" style="font-size: 3pt; margin-top: 8pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 100%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 4pt;">
<DIV style="width: 100%; border-top: 2.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<TABLE width="100%" cellpadding="5" style="border: 3pt double #000000; margin-bottom: 6pt; font-size: 10pt"><TR><TD>
<FONT style="font-size: 9pt" color="#E8112D">The information in
this prospectus is not complete and may be changed. We may not
issue and sell these securities until the registration statement
filed with the Securities and Exchange Commission is effective.
This prospectus is not an offer to sell these securities and it
is not soliciting an offer to buy these securities in any
jurisdiction state where the offer or sale is not permitted.

</FONT>
</TD></TR></TABLE>

<DIV align="center" style="font-size: 9pt; margin-top: 1pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
 <BR>
 <B><FONT style="font-size: 10pt" color="#E8112D">SUBJECT TO
COMPLETION DATED AUGUST&nbsp;5, 2005</FONT></B>
</DIV>

<DIV align="left" style="font-size: 10pt;">
<B>PROSPECTUS</B>
</DIV>

<DIV align="center" style="font-size: 10pt;">
<IMG src="c97368c9736877.gif" alt="(ACCENTURE LOGO)">
</DIV>

<DIV align="center" style="font-size: 12pt;">
108,600,713 Class&nbsp;A Common Shares
</DIV>

<DIV align="center" style="font-size: 4pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 30%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
We may issue from time to time up to 108,600,713 Class&nbsp;A
common shares to holders of up to an equal number of Accenture
SCA Class&nbsp;I common shares upon tender of those Class&nbsp;I
common shares for redemption. We are an exempted company
incorporated under the laws of Bermuda and the sole general
partner of Accenture SCA, a Luxembourg partnership limited by
shares. As of August&nbsp;1, 2005, we owned approximately 76% of
the outstanding voting interests in Accenture SCA. The
108,600,713 Accenture SCA Class&nbsp;I common shares that may be
redeemed were issued in our corporate reorganization that took
place in 2001.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
We are registering the issuance of our Class&nbsp;A common
shares to permit holders of Accenture SCA Class&nbsp;I common
shares who elect to redeem their Accenture SCA Class&nbsp;I
common shares to sell without restriction in the open market or
otherwise any of our Class&nbsp;A common shares that they
receive upon redemption. However, the registration of our
Class&nbsp;A common shares does not necessarily mean that any
holders will elect to redeem their Accenture SCA Class&nbsp;I
common shares or that we will elect to issue any of our
Class&nbsp;A common shares rather than pay cash upon redemption
of Accenture SCA Class&nbsp;I common shares. We will not receive
any cash proceeds upon the issuance of any of our Class&nbsp;A
common shares following a redemption of Accenture SCA
Class&nbsp;I common shares, but will acquire the Accenture SCA
Class&nbsp;I common shares tendered for redemption in exchange
for any of our Class&nbsp;A common shares that we issue to a
redeeming holder.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
Our Class&nbsp;A common shares are listed on the New York Stock
Exchange under the symbol &#147;ACN.&#148; The last reported
sale price of the Class&nbsp;A common shares on August 4, 2005
was $25.30 per share.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>See &#147;Risk Factors&#148; beginning on page&nbsp;2 to read
about factors you should consider before investing in our
Class&nbsp;A common shares.</B>
</DIV>

<DIV align="center" style="font-size: 4pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 30%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Neither the Securities and Exchange Commission nor any other
regulatory body has approved or disapproved of these securities
or passed upon the adequacy or accuracy of this prospectus. Any
representation to the contrary is a criminal offense.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
The Bermuda Monetary Authority has classified us as non-resident
of Bermuda for exchange control purposes. Accordingly, the
Bermuda Monetary Authority does not restrict our ability to
convert currency, other than Bermuda dollars, held for our
account to any other currency, to transfer funds in and out of
Bermuda or to pay dividends to non-Bermuda residents who are
shareholders, other than in Bermuda dollars. The Bermuda
Monetary Authority has granted a general permission under the
Exchange Control Act 1972 of Bermuda, and the regulations under
it, in respect of the issue and transfer of shares in Bermuda
companies listed on the New York Stock Exchange to or from
non-residents of Bermuda.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
This permission of the Bermuda Monetary Authority covers the
issuance of our Class&nbsp;A common shares upon redemption of
SCA Class&nbsp;I common shares as described in this prospectus.
In addition, the permission covers the free transferability by
shareholders of all our Class&nbsp;A common shares that may be
sold as described in this prospectus. Approvals or permissions
received from the Bermuda Monetary Authority do not constitute a
guaranty by the Bermuda Monetary Authority as to our performance
or our creditworthiness. Accordingly, in giving those approvals
or permissions, the Bermuda Monetary Authority will not be
liable for our performance or default or for the correctness of
any opinions or statements expressed in this document.
</DIV>

<DIV align="center" style="font-size: 4pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 30%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
The date of this prospectus
is &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;,
2005
</DIV>

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>TABLE OF CONTENTS</B>
</DIV>

<DIV align="center" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Prospectus</B>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 18pt; ">

<TR style="font-size: 1pt;">
    <TD width="90%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Page</B></TD><TD></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Accenture</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>1</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Risk Factors</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>2</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Disclosure Regarding Forward-Looking Statements</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>7</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Use of Proceeds</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>7</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Redemption of SCA Class&nbsp;I Common Shares</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>8</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Material U.S.&nbsp;Federal Income Tax Consequences of Redeeming
    SCA Class&nbsp;I Common Shares</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>10</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Material Luxembourg Tax Consequences of Redemption</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>12</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Description of Our Share Capital</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>13</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Comparison of Rights of Holders of Accenture Class&nbsp;A Common
    Shares and SCA Class&nbsp;I Common Shares and Accenture
    Class&nbsp;X Common Shares</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>15</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Plan of Distribution</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>27</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Legal Matters</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>27</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Experts</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>27</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Where to Find Additional Information</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>28</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Incorporation of Certain Information by Reference</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>29</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We have not authorized anyone to provide you with information or
to make any representations about anything not contained in this
prospectus or the documents incorporated by reference in this
prospectus. You must not rely on any unauthorized information or
representations. We are offering to sell, and seeking offers to
buy, only our Class&nbsp;A common shares covered by this
prospectus, and only under circumstances and in jurisdictions
where it is lawful to do so. The information contained or
incorporated by reference in this prospectus is current only as
of its date, regardless of the time and delivery of this
prospectus or of any sale of the shares.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You should read carefully the entire prospectus, as well as the
documents incorporated by reference in the prospectus, before
making an investment decision.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
When used in this prospectus, except where the context otherwise
requires, the terms &#147;we,&#148; &#147;our,&#148;
&#147;us&#148; or &#147;Accenture&#148; refer to Accenture Ltd
and, where appropriate, its subsidiaries, including Accenture
SCA. We refer to the Accenture SCA Class&nbsp;I common shares
that may be tendered for redemption for Class&nbsp;A common
shares as the &#147;SCA Class&nbsp;I common shares.&#148; We use
the term &#147;partner&#148; to refer to executive employees of
Accenture with the partner title.
</DIV>

<P align="center" style="font-size: 11pt;">i
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<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">

</DIV>

<!-- link1 "<FONT style="font-size: 11pt">ACCENTURE</FONT>" -->

<DIV align="center" style="font-size: 11pt;">
<B>ACCENTURE</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We are one of the world&#146;s leading management consulting,
technology services and outsourcing organizations. We operate
globally with one common brand and business model designed to
enable us to serve our clients on a consistent basis around the
world. We work with clients of all sizes and have extensive
relationships with the world&#146;s leading companies and
governments.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our leading position results from the fact that we are one of
the largest management consulting, technology services and
outsourcing companies in the world in terms of number of
employees, industries served and revenues. Based on our
knowledge of our business and the business of our competitors,
we believe that few other organizations provide as broad a range
of management consulting, technology services and outsourcing
solutions to as many industries in as many geographic markets as
we do.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our business consists of using our industry and business-process
knowledge, our service offering expertise and our insight into
and access to existing and emerging technologies to identify new
business and technology trends and formulate and implement
solutions for clients under demanding time constraints. We help
clients identify and enter new markets, increase revenues in
existing markets, improve operational performance and deliver
their products and services more effectively and efficiently.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We are incorporated under the laws of Bermuda. We maintain a
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)&nbsp;296-8262. We also have
major offices in the world&#146;s leading business centers,
including New York, Chicago, Dallas, Los Angeles,
San&nbsp;Francisco, London, Frankfurt, Madrid, Milan, Paris,
Sydney and Tokyo. Our website address is www.accenture.com. We
do not intend for information contained in our website to be
part of this prospectus.
</DIV>

<P align="center" style="font-size: 11pt;">1

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<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">

</DIV>

<!-- link1 "<FONT style="font-size: 11pt">RISK FACTORS</FONT>" -->

<DIV align="center" style="font-size: 11pt;">
<B>RISK FACTORS</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<I>The redemption of your SCA Class&nbsp;I common shares and the
ownership of our Class&nbsp;A common shares involve various
risks. You should carefully consider each of the risks described
below and all of the other information included or incorporated
by reference in this prospectus when redeeming your SCA
Class&nbsp;I common shares, as you may, at our discretion,
receive our Class&nbsp;A common shares in payment of the
redemption price.</I>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Risks That Relate to Ownership of Our Class&nbsp;A Common
Shares</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>The share price of our Class&nbsp;A common shares may be
adversely affected from time to time by sales, or the
anticipation of future sales, of our Class&nbsp;A common shares
held by our employees and former employees.</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our employees and former employees continue to hold significant
numbers of our Class&nbsp;A common shares, restricted share
units and options, as well as other classes of stock of our
subsidiaries that are exchangeable or redeemable for our
Class&nbsp;A common shares.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<I>Shares previously received in connection with our transition
to a corporate structure</I>
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    As of July&nbsp;24, 2005, substantial numbers of shares
    previously received in connection with our transition to a
    corporate structure, which we refer to as &#147;founder
    shares,&#148; are still held by our partners, former partners
    and their permitted transferees. The founder shares remain
    directly or indirectly subject to provisions of our various
    charter documents permitting sales or dispositions of these
    shares by our partners or former partners in increasing amounts
    annually through July 2009 and, in the case of partners who
    remain employed with us for such longer periods, as they remain
    employed. For a more detailed description of these restrictions
    with respect to SCA Class&nbsp;I common shares, see
    &#147;Redemptions of SCA Class&nbsp;I Shares&nbsp;&#151;
    Restrictions on Redemption.&#148; SCA Class&nbsp;I common shares
    and Accenture Canada Holdings Inc. exchangeable shares are
    redeemable or exchangeable, respectively. Upon any request for
    redemption or exchange, we have the option of honoring such
    requests through cash settlement or the issuance of a comparable
    number of our Class&nbsp;A common shares.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    Based on current partner demographics, the founder shares still
    held by our partners, former partners and their permitted
    transferees become available for transfer as follows:</TD>
</TR>

</TABLE>

<CENTER>
<TABLE width="92%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="55%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="11%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Number of SCA Class&nbsp;I</B></TD><TD></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Common Shares and</B></TD><TD></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Number of Our</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Accenture Canada</B></TD><TD></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Class&nbsp;A</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Holdings Inc.</B></TD><TD></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD align="left" nowrap><B>Available for Transfer</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Common Shares</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Exchangeable Shares</B></TD><TD></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Currently</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>19,505,208</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>36,714,562</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    July&nbsp;24, 2006</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>12,110,428</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>38,600,707</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    July&nbsp;24, 2007</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>13,988,543</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>34,900,286</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    July&nbsp;24, 2008</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>13,469,343</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>37,440,451</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    July&nbsp;24, 2009</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>37,109,465</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>97,613,276</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Later of July&nbsp;24, 2009 or end of employment
    with&nbsp;Accenture</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>30,396,910</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" valign="bottom" nowrap>78,733,942</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
</CENTER>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    We may waive the transfer restrictions applicable to founder
    shares in accordance with their terms to permit transactions,
    such as issuer tender offers or secondary offerings, that we
    approve. From time to time, we may also approve limited relief
    from the existing share transfer restrictions for specified
    partners or groups of partners in connection with particular
    retirement, employment and severance arrangements that we
    determine to be important to the execution of our business
    strategy.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 11pt;">2

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

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    In July 2005, we implemented a Senior Executive Trading Policy
    applicable to our senior executives which provides, among other
    things, that all founder shares held by our senior executives
    and currently available for transfer will also be subject to
    quarterly trading guidelines. These guidelines seek to limit the
    total number of founder shares redeemed, sold or otherwise
    transferred in any calendar quarter to no more than a composite
    average weekly volume of trading in our Class&nbsp;A common
    shares. Currently, approximately 54% of the founder shares
    identified above remain subject to these additional quarterly
    guidelines of the Senior Executive Trading Policy. We expect to
    rigorously enforce this policy. However, sanctions under this
    policy may be prospective in nature and there can be no
    guarantee that we can prohibit all individual transfers that may
    be attempted in breach of this policy.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<TR>
    <TD width="5%"></TD>
    <TD width="95%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    The Senior Executive Trading Policy was implemented, in part,
    due to the expiration on July&nbsp;24, 2005 of transfer
    restrictions contained in our bye-laws and in Accenture
    SCA&#146;s articles of association that generally precluded
    transfers of any founder shares prior to July&nbsp;24, 2005
    without our prior consent. Prior to July&nbsp;24, 2005, we
    utilized these provisions to create and facilitate our Share
    Management Plan, pursuant to which substantially all founder
    shares that were transferred prior to July&nbsp;24, 2005 were
    transferred in a series of annual secondary offerings and
    smaller, quarterly sales opportunities and related tender offer
    transactions. On and after July&nbsp;24, 2005, holders of
    founder shares will be able individually to execute sales,
    redemptions or dispositions of those shares that are free of
    transfer restrictions and, in the case of our senior executives,
    in compliance with the quarterly trading guidelines contained in
    the Senior Executive Trading Policy.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<I>Shares to be received under our 2001&nbsp;Share Incentive
Plan</I>
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    As of July&nbsp;25, 2005, a total of 32,137,592 of our
    Class&nbsp;A common shares underlying restricted share units
    generally were scheduled to be delivered during the calendar
    years indicated below:</TD>
</TR>

</TABLE>

<CENTER>
<TABLE width="60%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 11pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="36%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="center" nowrap><B>Number of Shares</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Calendar Year</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="center" valign="top" nowrap>663,397</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2005</TD>
</TR>

<TR>
    <TD colspan="2" align="center" valign="top" nowrap>3,144,838</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2006</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="center" valign="top" nowrap>3,609,008</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2007</TD>
</TR>

<TR>
    <TD colspan="2" align="center" valign="top" nowrap>2,866,514</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2008</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="center" valign="top" nowrap>8,414,964</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2009</TD>
</TR>

<TR>
    <TD colspan="2" align="center" valign="top" nowrap>13,438,871</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    After 2009</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The delivery of some of these shares may be deferred based on
elections made by the holders.
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    In addition, as of July&nbsp;25, 2005, a total of 75,955,522 of
    our Class&nbsp;A common shares were issuable pursuant to
    options, of which options to purchase an aggregate of
    46,335,309&nbsp;Class&nbsp;A common shares were exercisable and
    options to purchase an aggregate of 29,620,213&nbsp;Class&nbsp;A
    common shares generally will become exercisable during the
    calendar years indicated below:</TD>
</TR>

</TABLE>

<CENTER>
<TABLE width="60%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 11pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="36%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="center" nowrap><B>Number of Shares</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Calendar Year</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="center" valign="top" nowrap>7,916,423</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2005</TD>
</TR>

<TR>
    <TD colspan="2" align="center" valign="top" nowrap>10,649,566</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    2006</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="center" valign="top" nowrap>11,054,224</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">
    After 2006</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>We may need additional capital in the future, and this
capital may not be available to us. The raising of additional
capital may dilute shareholders&#146; ownership in us.</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We may need to raise additional funds through public or private
debt or equity financings in order to:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    take advantage of opportunities, including more rapid expansion;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    acquire complementary businesses or technologies;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 11pt;">3
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    develop new services and solutions;&nbsp;or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    respond to competitive pressures.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Any additional capital raised through the sale of equity may
dilute shareholders&#146; ownership percentage in us.
Furthermore, any additional financing we may need may not be
available on terms favorable to us, or at all.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>We are incorporated in Bermuda and a significant portion
of our assets are located outside the United States. As a
result, it may not be possible for shareholders to enforce civil
liability provisions of the federal or state securities laws of
the United States.</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We are incorporated under the laws of Bermuda, and a significant
portion of our assets are located outside the United States. It
may not be possible to enforce court judgments obtained in the
United States against us in Bermuda or in countries other than
in the United States where we have assets, based on the civil
liability provisions of the federal or state securities laws of
the United States. In addition, there is some doubt as to
whether the courts of Bermuda and other countries would
recognize or enforce judgments of U.S.&nbsp;courts obtained
against us or our directors or officers, based on the civil
liabilities provisions of the federal or state securities laws
of the United States, or would hear actions against us or those
persons based on those laws. We have been advised by our legal
advisors in Bermuda that the United States and Bermuda do not
currently have a treaty providing for the reciprocal recognition
and enforcement of judgments in civil and commercial matters.
Therefore, a final judgment for the payment of money rendered by
any federal or state court in the United States based on civil
liability, whether or not based solely on U.S.&nbsp;federal or
state securities laws, would not automatically be enforceable in
Bermuda. Similarly, those judgments may not be enforceable in
countries other than in the United States, where we have assets.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Bermuda law differs from the laws in effect in the United
States and may afford less protection to shareholders.</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our shareholders may have more difficulty protecting their
interests than would shareholders of a corporation incorporated
in a jurisdiction of the United States. As a Bermuda company, we
are governed by the Companies Act 1981 of Bermuda. The Companies
Act differs in some material respects from laws generally
applicable to U.S.&nbsp;corporations and shareholders, including
the provisions relating to interested directors, mergers and
acquisitions, takeovers, shareholder lawsuits and
indemnification of directors.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Under Bermuda law, the duties of directors and officers of a
company are generally owed to the company only. Shareholders of
Bermuda companies do not generally have rights to take action
against directors or officers of the company, and may only do so
in limited circumstances. Officers of a Bermuda company must, in
exercising their powers and performing their duties, act
honestly and in good faith with a view to the best interests of
the company and must exercise the care and skill that a
reasonably prudent person would exercise in comparable
circumstances. Directors have a duty not to put themselves in a
position in which their duties to the company and their personal
interests may conflict and also are under a duty to disclose any
personal interest in any contract or arrangement with the
company or any of its subsidiaries. If a director or officer of
a Bermuda company is found to have breached his duties to that
company, he or she may be held personally liable to the company
in respect of that breach of duty. A director may be liable
jointly and severally with other directors if it is shown that
the director knowingly engaged in fraud or dishonesty. In cases
not involving fraud or dishonesty, the liability of the director
will be determined by the Bermuda courts on the basis of their
estimation of the percentage of responsibility of the director
for the matter in question, in light of the nature of the
conduct of the director and the extent of the causal
relationship between his or her conduct and the loss suffered.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our board of directors adopted resolutions providing, among
other things, that (a)&nbsp;our shareholders may bring
derivative proceedings on behalf of us, if these derivative
proceedings are
</DIV>

<P align="center" style="font-size: 11pt;">4

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<DIV align="left" style="font-size: 11pt;">
brought on a basis and under the terms set forth in the Model
Business Corporation Act as it is interpreted by, or required
by, the courts; (b)&nbsp;we will consent to the jurisdiction,
for any otherwise available cause of action by or on behalf of
our shareholders, of all Delaware state courts and
U.S.&nbsp;federal courts in Delaware; and (c)&nbsp;our directors
and officers will occupy a fiduciary relationship with us and
our shareholders and these directors and officers, in performing
their duties, will act in good faith in a manner that a director
or officer believes to be in our best interest and in the best
interest of our shareholders, as that standard of care is
interpreted by the courts. However, notwithstanding the passing
of these resolutions, all substantive and procedural
requirements of Bermuda law would have to be satisfied for any
such derivative proceedings to be brought in Bermuda.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>The nature of your investment will change upon a
redemption of your SCA Class&nbsp;I common shares.</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If you exercise your right to redeem your SCA Class&nbsp;I
common shares, you may receive cash or, at the election of
Accenture SCA, our Class&nbsp;A common shares in exchange for
SCA Class&nbsp;I common shares. Upon any such redemption, if you
also hold our Class&nbsp;X common shares we also may repurchase
for cash at par value a corresponding number of our Class&nbsp;X
common shares held by you, which generally entitle you to vote
along with holders of our Class&nbsp;A common shares on matters
submitted to a vote of our shareholders as long as you hold SCA
Class&nbsp;I common shares. If you receive cash for your SCA
Class&nbsp;I common shares, you will no longer have any voting
or economic interest in us or Accenture SCA, will not benefit
from any subsequent increases in price of our Class&nbsp;A
common shares and will not receive any future dividends from
Accenture SCA or us (unless you currently own or acquire in the
future our Class&nbsp;A common shares). If you redeem all of
your SCA Class&nbsp;I common shares and receive our Class&nbsp;A
common shares, you will no longer be a shareholder of Accenture
SCA. Although the economic nature of an investment in our
Class&nbsp;A common shares may be substantially equivalent to an
investment in SCA Class&nbsp;I common shares, there are some
important differences between your rights as a holder of our
Class&nbsp;A common shares in comparison to your rights as a
holder SCA Class&nbsp;I common shares and our Class&nbsp;X
common shares. These differences, some of which may be material
to you, are discussed in &#147;Comparison of Rights of Holders
of Accenture Class&nbsp;A Common Shares and SCA Class&nbsp;I
Common Shares and Accenture Class&nbsp;X Common Shares.&#148;
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Risks That Relate to Our Business</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following additional risks relate to our business:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    Our results of operations are materially affected by economic
    conditions, levels of business activity and rates of change in
    the industries we serve.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Our business will be negatively affected if we are not able to
    anticipate and keep pace with rapid changes in technology or if
    growth in the use of technology in business is not as rapid as
    in the past.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    We may face damage to our professional reputation or legal
    liability if our clients are not satisfied with our services.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Our engagements with clients may not be profitable or may be
    terminated by our clients on short notice.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Our global operations pose complex management, foreign currency,
    legal, tax and economic risks, which we may not adequately
    address.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The consulting, technology and outsourcing markets are highly
    competitive and the pace of consolidation, as well as vertical
    integration, among our competitors continues to increase. As a
    result, we may not be able to compete effectively if we cannot
    efficiently respond to these developments in a timely manner.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 11pt;">5

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<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    If we are unable to attract, retain and motivate employees, we
    will not be able to compete effectively and will not be able to
    grow our business.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Our profitability will suffer if we are not able to maintain our
    pricing and utilization rates and control our costs. A
    continuation of current pricing pressures could result in
    permanent changes in pricing policies and delivery capabilities.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Our quarterly revenues, operating results and profitability will
    vary from quarter to quarter, which may result in increased
    volatility of our share price.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    We continue to achieve greater percentages of revenues and
    growth through outsourcing. This strategy could result in higher
    concentrations of revenues and contributions to income from a
    smaller number of larger clients on customized outsourcing
    solutions or, in the case of more-standardized business process
    outsourcing services provided through our BPO businesses, from
    larger portfolios of clients for whom we provide similar
    services and solutions utilizing standard operating models. As
    our outsourcing business continues to grow, we may continue to
    experience increased pressure on our overall margins,
    particularly during the early stages of new outsourcing
    contracts.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    On certain complex engagements where we partner with third
    parties, clients are increasingly demanding that we guarantee
    the performance of these third parties, whom we do not control.
    Regardless of whether we guarantee the performance of third
    parties, our own performance may nonetheless be impacted if
    other software or infrastructure providers cannot deliver their
    contributions in a timely manner.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    If we are not able to implement the requirements of
    Section&nbsp;404 of the Sarbanes-Oxley Act of 2002 or attain an
    unqualified report from our independent auditors as to our
    internal controls as required as of the end of the current
    fiscal year, our reputation, our financial results and the
    market price of our stock could suffer.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    We may experience difficulties with new business and financial
    systems that we implemented as of September&nbsp;1, 2004 that
    could disrupt our ability to timely and accurately process and
    report key components of our results of operations and financial
    condition, although, to date, we have not experienced any
    significant difficulties.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Recent tax legislation, future legislation and negative
    publicity related to Bermuda companies may lead to an increase
    in our tax burden or affect our relationships with our clients.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Our services or solutions may infringe upon the intellectual
    property rights of others.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    We have only a limited ability to protect our intellectual
    property rights, which are important to our success.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    If our alliances do not succeed, we may not be successful in
    implementing our growth strategy.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
For a more detailed discussion of these business-related risk
factors, see the information under the heading
&#147;Business&nbsp;&#151; Risk Factors&#148; in our Annual
Report on Form&nbsp;10-K for the year ended August&nbsp;31, 2004.
</DIV>

<P align="center" style="font-size: 11pt;">6

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>DISCLOSURE REGARDING FORWARD-LOOKING STATEMENTS</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This prospectus contains or incorporates by reference
forward-looking statements within the meaning of
Section&nbsp;27A of the Securities Act of 1933 and
Section&nbsp;21E of the Securities Exchange Act of 1934 relating
to our operations, our results of operations and other matters
that are based on our current expectations, estimates and
projections. Words such as &#147;expects,&#148;
&#147;intends,&#148; &#147;plans,&#148; &#147;projects,&#148;
&#147;believes,&#148; &#147;estimates&#148; and similar
expressions are used to identify these forward-looking
statements. These statements are not guarantees of future
performance and involve risks, uncertainties and assumptions
that are difficult to predict. Forward-looking statements are
based upon assumptions as to future events that may not prove to
be accurate. Actual outcomes and results may differ materially
from what is expressed or forecast in these forward-looking
statements. The reasons for this include changes in general
economic and political conditions, including fluctuations in
exchange rates, and the factors discussed above under the
section entitled &#147;Risk Factors.&#148;
</DIV>

<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>USE OF PROCEEDS</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We will not receive any cash proceeds from the issuance of our
Class&nbsp;A common shares pursuant to this prospectus, but we
will acquire SCA Class&nbsp;I common shares in exchange for any
of our Class&nbsp;A common shares that we may issue to a
redeeming holder.
</DIV>

<P align="center" style="font-size: 11pt;">7

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>REDEMPTION OF SCA CLASS&nbsp;I COMMON SHARES</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>General</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You may, subject to certain limitations and generally only after
specified dates, require that Accenture SCA redeem all or a
portion of your SCA Class&nbsp;I common shares that are not
subject to restrictions on redemption. See
&#147;&#151;&nbsp;Restrictions on Redemption&#148; below. In
that case, Accenture SCA is obligated to redeem any such SCA
Class&nbsp;I common shares at a redemption price per share
generally equal to the average of the high and low sale prices
of a Class&nbsp;A common share as reported on the New York Stock
Exchange on the trading day on which Accenture SCA receives your
irrevocable notice of redemption if received prior to close of
trading for that day, or on the following trading day if
Accenture SCA receives your irrevocable notice of redemption
later than the close of trading on that day. Accenture SCA may,
at its option, pay the redemption price with cash or by
delivering our Class&nbsp;A common shares on a one-for-one
basis, subject to adjustment.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The one-for-one exchange ratio will be adjusted for stock
dividends and stock splits. The one-for-one redemption price and
exchange ratio may also be adjusted if we hold more than a de
minimis amount of assets (other than our interest in Accenture
SCA and assets we hold only transiently prior to contributing
them to Accenture SCA) or incur more than a de minimis amount of
liabilities (other than liabilities for which Accenture SCA has
a corresponding liability to us). We have been advised by our
legal advisors in Luxembourg that there is no relevant legal
precedent in Luxembourg qualifying or defining the term &#147;de
minimis.&#148; In the event that a question arises in this
regard, we expect that management will interpret &#147;de
minimis&#148; in light of the facts and circumstances existing
at the time in question. We do not intend to hold any material
assets other than our interest in Accenture SCA or to incur any
material liabilities such that this one-for-one redemption price
and exchange ratio would require adjustment.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with any redemption of your SCA Class&nbsp;I
common shares, if you also hold our Class&nbsp;X common shares
we may repurchase a corresponding number of your Class&nbsp;X
common shares at a per share cash purchase price equal to the
par value of a Class&nbsp;X common share, being
$0.0000225&nbsp;per share.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If Accenture SCA elects to satisfy any redemption right
exercised by you as a holder of SCA Class&nbsp;I common shares
with our Class&nbsp;A common shares, the Class&nbsp;A common
shares delivered to you will be validly issued, fully paid and
non-assessable shares.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Restrictions on Redemption</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Under Accenture SCA&#146;s articles of association, Accenture
SCA partners who continue to be employees of Accenture SCA are
permitted to redeem a percentage of the SCA Class&nbsp;I common
shares beneficially owned by them beginning on July&nbsp;24,
2005 as follows:
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 11pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="24%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="23%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="left" nowrap><B>Cumulative percentage of shares</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="center" nowrap><B>permitted to be redeemed(1)</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>On or after</B></TD><TD></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>45%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom" nowrap>July&nbsp;24, 2005</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>55%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom" nowrap>July&nbsp;24, 2006</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>65%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom" nowrap>July&nbsp;24, 2007</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>75%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom" nowrap>July&nbsp;24, 2008</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>100%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" valign="bottom">The later of (a)&nbsp;July&nbsp;24, 2009<BR>and (b)&nbsp;the end of employment<BR>with Accenture</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 18%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV style="margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 9pt;">

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

<TR valign="top">
    <TD>(1)&nbsp;</TD>
    <TD align="left">
    Percentages include any SCA Class&nbsp;I common shares
    previously transferred, redeemed or repurchased.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 11pt;">8

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<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Partners who have retired or subsequently retire from Accenture
SCA at the age of 50 or above may redeem the SCA Class&nbsp;I
common shares they own as follows:
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 11pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="20%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Percentage of remaining</B></TD><TD></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>SCA Class&nbsp;I common shares</B></TD><TD></TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="center" nowrap><B>Age at retirement</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>that may be redeemed(1)</B></TD><TD></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" nowrap>56 or older</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>100%</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>55</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>87.5%</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>54</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>75%</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>53</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>62.5%</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>52</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>50%</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>51</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>37.5%</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>50</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>25%</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left" style="font-size: 3pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 18%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV style="margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 9pt;">

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

<TR valign="top">
    <TD>(1)&nbsp;</TD>
    <TD align="left">
    Percentages include any SCA Class&nbsp;I common shares
    previously transferred, redeemed or repurchased.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
If a retiring partner owns any SCA Class&nbsp;I common shares
for which restrictions on redemption are not released, those SCA
Class&nbsp;I common shares will be eligible to be redeemed as if
the retiring partner continued to be employed by Accenture SCA
until July&nbsp;24, 2009.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Partners who became disabled before our 2001 transition to a
corporate structure are permitted to redeem all of their SCA
Class&nbsp;I common shares commencing on July&nbsp;24, 2005.
Partners who became or become disabled following our 2001
transition to a corporate structure are subject to the general
restrictions on redemption applicable to Accenture SCA employees
or, if disabled after the age of 50, on redemptions applicable
to retired partners.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
All restrictions on redemption terminate upon a partner&#146;s
death.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We have the authority to waive the foregoing restrictions on
redemption in particular situations or generally.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Restrictions on redemption applicable to transferees of SCA
Class&nbsp;I common shares are set forth in the transfer
restrictions agreements under the Family and Charitable Transfer
Program.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In addition to the foregoing, we may refuse to honor requests
for the redemption of SCA Class&nbsp;I common shares in certain
additional situations, as follows:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    if the redemption would be prohibited under applicable law or
    regulation (regardless of whether the redemption price is
    payable in our Class&nbsp;A common shares, cash or for other
    consideration);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    from the date of the announcement of a tender offer by us or any
    of our affiliates for SCA Class&nbsp;I common shares, or any
    securities convertible into, or exchangeable or exercisable for,
    SCA Class&nbsp;I common shares, until the expiration of ten
    United States business days after the termination of that tender
    offer (provided that, subject to any restrictions on transfer
    otherwise applicable to the SCA Class&nbsp;I common shares of a
    holder, no holder of SCA Class&nbsp;I common shares will be
    precluded from tendering SCA Class&nbsp;I common shares in that
    tender offer).</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Current partners of Accenture SCA should refer to
Accenture&#146;s Senior Executive Trading Policy, as amended
from time to time, for additional restrictions on redemptions.
</DIV>

<P align="center" style="font-size: 11pt;">9

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>MATERIAL U.S.&nbsp;FEDERAL INCOME TAX CONSEQUENCES</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>OF REDEEMING SCA CLASS&nbsp;I COMMON SHARES</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following discussion summarizes the material
U.S.&nbsp;federal income tax consequences that may be relevant
to a &#147;U.S.&nbsp;holder&#148; who exercises such
holder&#146;s right to require the redemption of such
holder&#146;s SCA Class&nbsp;I common shares.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except where noted, the following discussion deals only with SCA
Class&nbsp;I common shares held as capital assets and does not
address all aspects of U.S.&nbsp;federal income taxation that
may be relevant to particular U.S.&nbsp;holders in light of
their personal circumstances, or to U.S.&nbsp;holders subject to
special treatment under the U.S.&nbsp;federal income tax laws,
including insurance companies, financial institutions,
broker-dealers, real estate investment trusts, regulated
investment companies, estates, trusts, tax-exempt organizations,
non-U.S.&nbsp;holders, S&nbsp;corporations, persons with a
functional currency other than the U.S.&nbsp;dollar,
U.S.&nbsp;expatriates, persons holding our shares as part of a
hedging, integrated, conversion or constructive sale transaction
or a straddle, persons subject to the alternative minimum tax,
and holders otherwise subject to special treatment under
U.S.&nbsp;tax laws. This summary also does not address the tax
consequences to shareholders, partners or beneficiaries of a
holder of the SCA Class&nbsp;I common shares. Furthermore, this
discussion does not address any state, local or foreign tax
consequences, although certain Luxembourg tax consequences are
discussed in the following section.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Because the specific U.S.&nbsp;federal income tax consequences
to a holder exercising such holder&#146;s redemption right will
depend upon the specific circumstances of that holder, each
holder considering exercising the redemption right is strongly
urged to consult such holder&#146;s own tax advisor regarding
the specific U.S.&nbsp;federal, state, local and
non-U.S.&nbsp;tax consequences to such holder of the exercise of
the redemption right in light of such holder&#146;s specific
circumstances.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
As used herein, a U.S.&nbsp;holder means a beneficial owner of
SCA Class&nbsp;I common shares that is (a)&nbsp;a citizen or
resident alien individual, as defined in Section&nbsp;7701(b) of
the Code, of the United States; (b)&nbsp;a corporation,
partnership, limited liability company or other entity treated
as a corporation or partnership for federal income tax purposes,
created or organized in or under the laws of the United States
or any state or the District of Columbia, unless, in the case of
a partnership, Treasury Regulations provide otherwise;
(c)&nbsp;an estate, the income of which is subject to United
States federal income taxation regardless of its source; or
(d)&nbsp;in general, a trust subject to the primary supervision
of a United States court and the control of one or more United
States persons or the trust was in existence on August&nbsp;20,
1996 and has made a valid election to be treated as a
U.S.&nbsp;person. A &#147;non-U.S.&nbsp;holder&#148; is a
beneficial holder of SCA Class&nbsp;I common shares that is not
defined above as a &#147;U.S.&nbsp;holder.&#148;
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Redemption of SCA Class&nbsp;I Common Shares</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except as provided in the following paragraph, the redemption of
SCA Class&nbsp;I common shares by Accenture SCA will be a
taxable event. A U.S.&nbsp;holder who chooses to have Accenture
SCA redeem its SCA Class&nbsp;I common shares will recognize
taxable gain only to the extent that the cash or fair market
value of our Class&nbsp;A common shares exceeded the
U.S.&nbsp;holder&#146;s adjusted basis in all of such
U.S.&nbsp;holder&#146;s SCA Class&nbsp;I common shares
immediately before the redemption. Any gain or loss resulting
from such a disposition will be taxed as capital gain or loss
and will be taxed as long-term capital gain if such
U.S.&nbsp;holder held the SCA Class&nbsp;I common shares for
more than one year. To the extent that less than all of the
U.S.&nbsp;holder&#146;s SCA Class&nbsp;I common shares have been
redeemed, the U.S.&nbsp;holder would not be permitted to
recognize any loss occurring on the transaction.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If the redemption of SCA Class&nbsp;I common shares by a
U.S.&nbsp;holder for our Class&nbsp;A common shares (or cash) is
deemed to be transferred by us, the disposition may be treated
for U.S.&nbsp;federal income tax purposes as a sale of such SCA
Class&nbsp;I common shares to us in a fully taxable transaction.
In a taxable sale, a redeeming holder generally will recognize
gain or loss for U.S.&nbsp;federal income tax purposes in an
amount equal to the difference between the amount realized
(including the
</DIV>

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<DIV align="left" style="font-size: 11pt;">
relief of the holder&#146;s share of any liabilities of
Accenture SCA as determined for U.S.&nbsp;tax purposes) and the
holder&#146;s basis in the shares that are redeemed (which also
would include the holder&#146;s share of any liabilities of
Accenture SCA as determined for U.S.&nbsp;tax purposes). The
amount realized will equal the value of our Class&nbsp;A common
shares or the cash deemed received from us in the redemption.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Repurchase of Our Class&nbsp;X Common Shares</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with a redemption of SCA Class&nbsp;I common
shares, we may repurchase any of our Class&nbsp;X common shares
held by the shareholders whose SCA Class&nbsp;I common shares
were redeemed in a number corresponding to the number of SCA
Class&nbsp;I common shares redeemed. The purchase price for our
Class&nbsp;X common shares will be equal to the par value of the
Class&nbsp;X common shares, being $0.0000225&nbsp;per share.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In general, a U.S.&nbsp;holder of our Class&nbsp;X common shares
will recognize capital gain or loss measured by the difference
between the amount received by the holder of such Class&nbsp;X
common shares upon the repurchase and such holder&#146;s
adjusted tax basis in the Class&nbsp;X common shares (provided
the Class&nbsp;X common shares are held as a capital asset).
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Backup Withholding and Information Reporting</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Any U.S.&nbsp;holders who redeem their SCA Class&nbsp;I common
shares and at that time have not provided an accurate and
complete Form&nbsp;W-9 or substitute form and that have not
otherwise established an exemption may be subject to
U.S.&nbsp;federal backup withholding of up to 28% of the gross
proceeds (whether the proceeds are cash or our Class&nbsp;A
common shares) otherwise payable pursuant to the redemption of
the SCA Class&nbsp;I common shares or our Class&nbsp;X common
shares. If you have been informed by the U.S.&nbsp;Internal
Revenue Service that you are subject to backup withholding or in
certain other circumstances you fail to comply with
certification requirements, you may be subject to
U.S.&nbsp;federal backup withholding even if you have completed
and returned the appropriate form. In addition, you may be
subject to backup withholding if the U.S.&nbsp;Internal Revenue
Service has notified the payor that the taxpayer identification
number provided by you is incorrect. Some holders, including
corporations, may be exempt from backup withholding. You should
consult with your tax advisor regarding your qualification for
exemption from backup withholding. Any amounts withheld under
the backup withholding rules may be allowed as a refund or a
credit against your U.S.&nbsp;federal income tax liability
provided the required information is furnished to the
U.S.&nbsp;Internal Revenue Service.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The payor of the redemption proceeds will be required to furnish
annually to the U.S.&nbsp;Internal Revenue Service and to the
payee of the redemption proceeds information relating to the
proceeds of the redemption. Some holders, including
corporations, financial institutions and certain tax-exempt
organizations, are generally not subject to information
reporting.
</DIV>

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>MATERIAL LUXEMBOURG TAX CONSEQUENCES OF REDEMPTION</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following summary describes the material Luxembourg tax
consequences of the redemption of SCA Class&nbsp;I common shares
to U.S.&nbsp;holders (who are not resident in Luxembourg or
otherwise subject to income taxation in Luxembourg). Because the
specific Luxembourg tax consequences to a U.S.&nbsp;holder
exercising such holder&#146;s redemption right will depend upon
the specific circumstances of that holder, each U.S.&nbsp;holder
considering exercising the redemption right is strongly urged to
consult such holder&#146;s own tax advisor regarding the
specific Luxembourg tax consequences to such holder of the
exercise of the redemption right in light of such holder&#146;s
specific circumstances.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Any gain realized by holders upon the redemption of SCA
Class&nbsp;I common shares will not be subject to Luxembourg
income tax. Luxembourg capital gain taxation would only occur
for a non-Luxembourg holder where the following conditions
are&nbsp;met:
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
either:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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 holder has held, alone or together with his or her spouse
    and minor children, at any time during the last five years, at
    least 10% of Accenture SCA&#146;s shares;&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the redeemed SCA Class&nbsp;I common shares have been held less
    than six months;</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
or:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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 holder has held, alone or together with his or her spouse
    and minor children, at any time during the last five years, at
    least 10% of Accenture SCA&#146;s shares;&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    the holder has been a Luxembourg tax resident for more than
    15&nbsp;years and became a non-Luxembourg tax resident less than
    five years prior to the disposition of the SCA Class&nbsp;I
    common shares.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Even if the conditions of one of the above cases are met, the
Luxembourg taxation may be overridden by an income tax treaty
signed between Luxembourg and the shareholder&#146;s country of
residence which denies Luxembourg the right to tax this capital
gain.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The redemption of the SCA Class&nbsp;I common shares should not
give rise to any Luxembourg withholding tax, as it is not the
intention of Accenture SCA to cancel these shares.
</DIV>

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>DESCRIPTION OF OUR SHARE CAPITAL</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<I>The following summary is a description of the material terms
of our share capital. We encourage you to read our memorandum of
continuance and bye-laws which have been filed with the SEC.</I>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>General</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our authorized share capital is $517,500 comprising:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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">
    20,000,000,000 Class&nbsp;A common shares, par value
    $0.0000225&nbsp;per share;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    1,000,000,000 Class&nbsp;X common shares, par value
    $0.0000225&nbsp;per share;&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    2,000,000,000 undesignated shares, par value $0.0000225&nbsp;per
    share.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Common Shares</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Voting</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Holders of our Class&nbsp;A common shares and Class&nbsp;X
common shares are entitled to one vote per share held of record
on all matters submitted to a vote of shareholders at which they
are present, in person or by proxy, except that for those
matters for which a class vote is also required, the members of
the relevant class only have one vote per share in relation to
such class vote.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Under Bermuda law, except as otherwise provided in the Companies
Act 1981 of Bermuda or our bye-laws, questions brought before a
general meeting of shareholders are decided by a majority vote
of shareholders present in person or by proxy at the meeting.
Our bye-laws provide that, subject to the provisions of the
Companies Act 1981 of Bermuda, any question proposed for the
consideration of the shareholders will generally be decided by a
simple majority of the votes cast, except in the case of
amendments to the provisions of our bye-laws relating to
amalgamations, discontinuance, any sale, lease or exchange by us
of all or substantially all of our property or assets and the
appointment and removal of directors, where approval of the
amendment by the board and shareholders holding not less than
80% of our issued and outstanding voting shares is required.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Mandatory Repurchase</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We may, at our option, repurchase at any time any Class&nbsp;X
common share for a repurchase price equal to the par value of
the Class&nbsp;X common share. We have agreed with each partner
who holds Class&nbsp;X common shares, however, not to repurchase
any Class&nbsp;X common share of a holder if such repurchase
would reduce the number of Class&nbsp;X common shares held by
such holder to a number that is less than the number of SCA
Class&nbsp;I common shares or Accenture Canada Holdings Inc.
exchangeable shares held by that holder, as the case may be.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Dividends</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each of our Class&nbsp;A common shares is entitled to a pro rata
part of any dividend at the times and in the amounts, if any,
that our board of directors from time to time determines to
declare, subject to any preferred dividend rights of any
preferred shares. Our Class&nbsp;X common shares are not
entitled to dividends.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Liquidation Rights</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each of our Class&nbsp;A common shares is entitled on a
winding-up of Accenture Ltd to be paid a pro rata part of the
value of our assets remaining after payment of our liabilities,
subject to any preferred rights on liquidation of any preferred
shares. Our Class&nbsp;X common shares are not entitled to be
paid any amount upon a winding-up of Accenture Ltd.
</DIV>

<P align="center" style="font-size: 11pt;">13

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<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>No Pre-emptive Rights</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Holders of our Class&nbsp;A common shares and our Class&nbsp;X
common shares do not have pre-emptive rights.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Other Rights</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Class&nbsp;X common shares are not entitled to any dividend or
liquidation rights or, except as described herein, any other
rights.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B><I>Transfer</I></B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Under our bye-laws, our Class&nbsp;A common shares that were not
issued as part of our corporate restructuring are freely
transferable by their holders. Our Class&nbsp;X common shares
are transferable by their holders only with our consent.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Undesignated Shares</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We have created 2,000,000,000 authorized undesignated shares,
which are available for designation and issuance as preferred
shares, par value $0.0000225&nbsp;per share, but the rights and
preferences of which are currently undesignated. Our board of
directors has the authority to issue the undesignated shares in
one or more series and to fix the rights, preferences,
privileges and restrictions attaching to those shares, including
dividend rights, conversion rights, voting rights, redemption
terms and prices, liquidation preferences and the number of
shares constituting any series and the designation of any
series, without further vote or action by our shareholders.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Any series of preferred shares could, as determined by our board
of directors at the time of issuance, rank senior to our common
shares with respect to dividends, voting rights, redemption
and/or liquidation rights. These preferred shares are of the
type commonly known as &#147;blank-check&#148; preferred stock.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
As of the date of this prospectus, we have no plans to issue any
preferred shares.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Transfer Agent and Registrar</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
National City Bank serves as transfer agent and branch registrar
for our Class&nbsp;A common shares in the United States. Reid
Management Limited serves as transfer agent and principal
registrar for our Class&nbsp;A common shares in Bermuda.
</DIV>

<P align="center" style="font-size: 11pt;">14

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>COMPARISON OF RIGHTS OF HOLDERS OF ACCENTURE CLASS&nbsp;A
COMMON SHARES</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>AND SCA CLASS&nbsp;I COMMON SHARES AND ACCENTURE CLASS&nbsp;X
COMMON SHARES</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Accenture&nbsp;SCA is a Luxembourg partnership limited by
shares. The rights of its shareholders are governed by
Luxembourg law and Accenture&nbsp;SCA&#146;s articles of
association. We are an exempted company incorporated under The
Companies Act 1981 of Bermuda. The rights of our shareholders
are governed by Bermuda law and our memorandum of continuance
and bye-laws. The Companies Act 1981 of Bermuda differs in some
material respects from laws generally applicable to United
States corporations and their shareholders. Certain of the
provisions of our bye-laws and Bermuda law described below may
make it relatively more difficult for our shareholders to
protect their interests or initiate or undertake any change of
control of us.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following comparison summarizes the material differences
under applicable law and relevant charter documents between the
rights of holders of our Class&nbsp;A common shares and your
rights as holders of SCA Class&nbsp;I common shares and our
Class&nbsp;X common shares if you hold such Class&nbsp;X common
shares, but is not intended to describe all of the differences.
The comparison is intended to assist you, as holders of SCA
Class&nbsp;I common shares and our Class&nbsp;X common shares,
if applicable, in understanding how your investment will be
changed if you receive our Class&nbsp;A common shares upon
redemption of your SCA Class&nbsp;I common shares. When reading
this comparison, you should refer to our memorandum of
continuance and bye-laws and the articles of association of
Accenture&nbsp;SCA for complete information.
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Authorized Share Capital</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Our authorized share capital is set out above under
    &#147;&#151;&nbsp;Description of Our Share Capital.&#148;<BR>
    <BR>
    Our board of directors has authority to issue authorized but
    unissued Class&nbsp;A common shares, Class&nbsp;X common shares
    or undesignated shares, which may be designated and issued as
    preferred shares, without further vote or action by our
    shareholders up to the maximum number authorized.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    The authorized share capital of Accenture&nbsp;SCA is currently
    set at 50,000,000,000&nbsp;euros consisting of: 10,000,000,000
    Class&nbsp;I common shares, 20,000,000,000&nbsp;Class&nbsp;II
    common shares, 9,782,549,738&nbsp;Class&nbsp;III common shares,
    5,000,000&nbsp;Class&nbsp;III-A common shares,
    5,000,000&nbsp;Class&nbsp;III-B common shares,
    10,000,000&nbsp;Class&nbsp;III-C common shares,
    10,000,000&nbsp;Class&nbsp;III-D common shares,
    15,000,000&nbsp;Class&nbsp;III-E common shares,
    15,000,000&nbsp;Class&nbsp;III-F common shares,
    20,000,000&nbsp;Class&nbsp;III-G common shares,
    25,000,000&nbsp;Class&nbsp;III-H common shares,
    5,000,000&nbsp;Class&nbsp;III-I common shares,
    5,000,000&nbsp;Class&nbsp;III-J common shares,
    16,050,000&nbsp;Class&nbsp;III-K common shares,
    5,025,720&nbsp;Class&nbsp;III-L common shares,
    68,626,707&nbsp;Class&nbsp;III-M common shares and
    12,747,835&nbsp;Class&nbsp;III-N common shares, each with a par
    value of one euro and twenty-five cents.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Under Luxembourg law, the authorized share capital of
    Accenture&nbsp;SCA is automatically reduced to the amount
    represented by the issued and outstanding shares, unless the
    shareholders renew the authorized share capital at least every
    five years. The shareholders of Accenture&nbsp;SCA last renewed
    the authorized share capital at the extraordinary
    shareholders&#146; meeting held on June&nbsp;28, 2005.
    Accordingly, the authorized share capital of Accenture&nbsp;SCA
    will automatically be reduced</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">15

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">
    to the amount represented by the issued and outstanding shares
    on June&nbsp;28, 2010, on the fifth anniversary of the
    shareholders&#146; meeting referred to above, unless the
    authorized share capital of Accenture&nbsp;SCA is extended at or
    before that date.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">
    As the general partner of Accenture SCA, we are authorized,
    without further shareholder action, to issue additional
    Accenture SCA shares up to the maximum number authorized.<BR>
    <BR>
    Class&nbsp;II common shares and Class&nbsp;III common shares
    (including lettered sub-series of that class) may not be held by
    any person other than us and our subsidiaries.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">
    At August&nbsp;1, 2005, we owned approximately 76% of the
    outstanding Accenture SCA shares in terms of voting interests.</TD>
</TR>

<TR>
    <TD colspan="4">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="4" align="center" valign="top">
    <B>Voting Rights</B></TD>
</TR>

<TR>
    <TD colspan="4">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    Holders of our Class&nbsp;A common shares and Class&nbsp;X
    common shares are entitled to one vote per share and vote
    together as a single class on all matters submitted to a vote of
    shareholders, except for those matters for which a class vote is
    required, where a separate vote of the members of the affected
    class only is also required.<BR>
    <BR>
    Under Bermuda law, except as otherwise provided in the Companies
    Act 1981 of Bermuda or our bye-laws, questions brought before a
    general meeting of shareholders are decided by a majority vote
    of shareholders present in person or by proxy at the meeting.<BR>
    <BR>
    Our bye-laws provide that, subject to the provisions of the
    Companies Act 1981 of Bermuda, any question proposed for the
    consideration of the shareholders will generally be decided by a
    simple majority of the votes cast, except in the case of
    amendments to the provisions of our bye-laws relating to
    amalgamations, discontinuance, any sale, lease or exchange by us
    of all or substantially all of our property or assets and the
    appointment and removal of directors, where approval of the
    amendment by the board and shareholders holding not less than
    80% of our issued and outstanding voting shares is required.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Holders of SCA Class&nbsp;I common shares are entitled to one
    vote for each share held and vote together with holders of
    Class&nbsp;II and Class&nbsp;III common shares (including any
    letter sub-series thereof) on all matters submitted to a vote of
    shareholders, except for those matters for which a class vote is
    required. In respect of class votes, special quorum (if any) and
    majority requirements apply in addition to the quorum (if any)
    and majority requirements applicable to the general vote.<BR>
    <BR>
    Matters adversely affecting the rights of the holders of a
    specific share class only require a quorum, if and when required
    by Accenture SCA&#146;s articles of association or as a matter
    of Luxembourg law, of half of the class&#146; issued and
    outstanding shares and a two-thirds majority vote of the shares
    of that share class.<BR>
    <BR>
    Under Luxembourg law, shareholder action can generally be taken
    by a simple majority of shares present or represented, without
    regard to any minimum quorum requirements. The following
    matters, however, require a quorum of half of Accenture
    SCA&#146;s issued and outstanding shares (such quorum is not
    required in the context of a second shareholder meeting which is
    convened after a quorum could not be reached at a first meeting)
    and the approval of two-thirds of those shares, voting as a
    single class, represented and voting at the meeting:<BR>
    <BR>
    &#149;&nbsp;an amendment of Accenture SCA&#146;s articles of
    association;<BR>
    <BR>
    &#149;&nbsp;a dissolution and liquidation (special majority</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">16

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    requirements may apply if a company&#146;s share capital will be
    lost to an extent of 75% or more) of Accenture SCA;<BR>
    <BR>
    &#149;&nbsp;the setting of the authorized share capital and the
    authorization given to Accenture Ltd, as Accenture SCA&#146;s
    general partner, to increase Accenture SCA&#146;s share capital
    within the limits of the authorization;<BR>
    <BR>
    &#149;&nbsp;a decrease of Accenture SCA&#146;s share
    capital;&nbsp;and<BR>
    <BR>
    &#149;&nbsp;the sale of all or substantially all of Accenture
    SCA&#146;s assets.<BR>
    <BR>
    The following matters require a unanimous resolution of all the
    shareholders of Accenture SCA:<BR>
    <BR>
    &#149;&nbsp;the redomestication of Accenture SCA (i.e., its
    migration) by the change of the nationality of Accenture SCA;
    and<BR>
    <BR>
    &#149;&nbsp;the assessment of the shareholders, which means the
    imposition of an obligation on the shareholders to pay to
    Accenture SCA more than their original investment.<BR>
    <BR>
    As the general partner of Accenture SCA, our approval is also
    required for all matters subject to a vote of the
    shareholders.<BR>
    <BR>
    Holders of SCA Class&nbsp;I common shares generally also hold an
    equivalent number of our Class&nbsp;X common shares entitling
    them to vote, along with holders of our Class&nbsp;A common
    shares, on matters submitted to a vote of our common
    shareholders. A corresponding number of your Accenture Ltd
    Class&nbsp;X common shares may be repurchased at par value upon
    any redemption of your SCA Class&nbsp;I common shares. See
    &#147;Redemption of SCA Class&nbsp;I Common Shares&#148; for
    additional information.</TD>
</TR>

<TR>
    <TD colspan="4">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="4" align="center" valign="top">
    <B>Dividend Rights</B></TD>
</TR>

<TR>
    <TD colspan="4">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    Under Bermuda law, we may pay dividends that are declared from
    time to time by our board of directors unless there are
    reasonable grounds for believing that we are or would, after
    payment, be unable to pay our liabilities as they become due or
    that the realizable value of our assets would as a result be
    less than the aggregate of our liabilities and issued share
    capital and share premium accounts.<BR>
    <BR>
    Each Class&nbsp;A common share is entitled to a pro rata part of
    any dividend at the times and in the amounts, if any, which our
    board of directors from time to time determines to declare,
    subject to any preferred dividend rights of any preferred
    shares. Class&nbsp;X common shares are not entitled to dividends.</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">
    As the general partner of Accenture&nbsp;SCA, we determine how
    the annual net profits of Accenture&nbsp;SCA are disposed of,
    and have the authority to decide to pay interim dividends. The
    approval of Accenture&nbsp;SCA&#146;s shareholders at the annual
    general meeting is required to pay dividends as well as the
    profit allocation proposed by us.<BR>
    <BR>
    Accenture&nbsp;SCA is required under Luxembourg law to transfer
    5% of its annual net profits to a non-distributable legal
    reserve until the reserve amounts to 10% of
    Accenture&nbsp;SCA&#146;s issued share capital.<BR>
    <BR>
    Holders of Accenture&nbsp;SCA&#146;s Class&nbsp;II or
    Class&nbsp;III common shares are not eligible to receive cash</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">17

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    dividends. If a cash dividend is paid on SCA Class&nbsp;I common
    shares, holders of Accenture&nbsp;SCA&#146;s Class&nbsp;II or
    Class&nbsp;III common shares (including any letter sub-series
    thereof) will be entitled to receive a number of newly issued
    Class&nbsp;II or Class&nbsp;III common shares (respectively)
    having an aggregate value equal to the amount of any cash
    dividends that the holders of those Class&nbsp;II or
    Class&nbsp;III common shares would have received if they had
    ratably participated (in the case of Class&nbsp;II common shares
    on a 10% participating basis) in the cash dividends paid to the
    holders of the SCA Class&nbsp;I common shares.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Pre-emptive Rights</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Holders of our Class&nbsp;A common shares and our Class&nbsp;X
    common shares do not have pre-emptive rights.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Under Luxembourg law, Accenture&nbsp;SCA shareholders generally
    have pre-emptive rights to subscribe for any new shares issued
    by Accenture&nbsp;SCA for cash consideration. However, as
    Accenture&nbsp;SCA&#146;s general partner, we are authorized, in
    the context of the authorized share capital in our discretion,
    to waive or limit any such preferential rights. We currently
    have the authority to waive entirely or partially or to limit,
    or to set conditions in respect of, any preferential
    subscription rights of the existing shareholders and to
    determine the amount of issue premium (if any) which will have
    to be paid by the subscriber(s) in the context of any capital
    increase. That authority will expire in 2010.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Redemption/Repurchase of Shares</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Our Class&nbsp;A common shares are not redeemable, although
    Class&nbsp;A common shares could be repurchased by agreement
    between us and the relevant Class&nbsp;A common shareholder. We
    may, at our option, repurchase at any time any of our
    Class&nbsp;X common shares for a purchase price equal to the par
    value of our Class&nbsp;X common shares. We have agreed with
    each partner who holds our Class&nbsp;X common shares, however,
    not to repurchase any such Class&nbsp;X common shares held by
    that partner if the repurchase would reduce the number of the
    Class&nbsp;X common shares held by that partner to a number that
    is less than the number of SCA Class&nbsp;I common shares or
    Accenture Canada Holdings Inc. exchangeable shares held by that
    partner, as applicable.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Subject to restrictions on redemption contained in
    Accenture&nbsp;SCA&#146;s articles of association and any
    contractual restrictions on redemption applicable to a holder,
    SCA Class&nbsp;I common shares are subject to the accomplishment
    of certain formalities redeemable at the option of the holder by
    the giving of irrevocable notice of an election for redemption
    to Accenture&nbsp;SCA. The redemption price is payable in cash
    or, at the election of Accenture SCA, in our Class&nbsp;A common
    shares. See &#147;Redemption of SCA Class&nbsp;I Common
    Shares&nbsp;&#151; Restriction on Redemptions&#148; for
    additional information.<BR>
    <BR>
    Accenture&nbsp;SCA is authorized to redeem its Class&nbsp;II or
    Class&nbsp;III common shares (including any letter sub-series
    thereof) at our request The redemption price for any
    Accenture&nbsp;SCA Class&nbsp;II or III common shares will,
    subject to the equality of shareholder treatment, be agreed
    between Accenture&nbsp;SCA and the holder of the shares. The
    redemption price for Accenture&nbsp;SCA Class&nbsp;II common
    shares will equal 10% of the price agreed with respect to an
    Accenture SCA Class&nbsp;III</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">18

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    common shares or Accenture&nbsp;SCA Class&nbsp;III letter common
    share. If the redemption of the Accenture&nbsp;SCA Class&nbsp;II
    or Class&nbsp;III common shares (including any letter sub-series
    thereof) is done in the context of or is accompanied by a share
    capital reduction of Accenture&nbsp;SCA or cancellation of
    shares, the redemption of these shares must, in addition, be
    approved by a resolution at a meeting of shareholders passed by
    a two thirds majority of those present and voting, including the
    consent of Accenture Ltd, as Accenture&nbsp;SCA&#146;s general
    partner.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Share Conversions</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Our Class&nbsp;A common shares and our Class&nbsp;X common
    shares are not convertible.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    All SCA Class&nbsp;I common shares that are sold or otherwise
    transferred to us or our subsidiaries will be automatically
    reclassified into Accenture SCA Class&nbsp;III common shares.<BR>
    <BR>
    Accenture SCA Class&nbsp;II common shares are convertible into
    Class&nbsp;III common shares and vice versa on a ratio of ten
    Class&nbsp;II common shares to one Class&nbsp;III common share.
    Such a conversion may be effected by a resolution of an
    extraordinary meeting of shareholders adopted by the same vote
    of shareholders required for amendments to Accenture SCA&#146;s
    articles of association.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Management</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Our board of directors manages our business and affairs.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    We manage Accenture SCA, as its general partner. Accenture SCA
    also has a supervisory board, which supervises the affairs of
    Accenture SCA and its books and records and is consulted by us
    if we are compelled to do so under the articles of association
    of Accenture SCA, or from time to time on such matters as we may
    determine.</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">19

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Fiduciary Duties of Directors/ General Partner and Members of
    Supervisory Board</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Under Bermuda law, our directors owe their fiduciary duty
    principally to Accenture rather than to our shareholders.<BR>
    <BR>
    Our bye-laws provide that a director, in taking action,
    including an action that may involve or relate to a change in
    control or potential change of control of us, may, but is not
    required to, consider, among other things, the effects that the
    action may have on other interests or persons, including our
    partners, retired partners and employees and the communities in
    which we do business, as long as the director acts honestly and
    in good faith with a view to our best interests.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Under Luxembourg law, the general partner if acting in such
    capacity is an agent of Accenture SCA and as an agent owes
    fiduciary duties principally to Accenture SCA. Likewise, the
    members of the supervisory board are agents acting for Accenture
    SCA and owe fiduciary duties principally to Accenture SCA.</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    Our board of director has adopted a resolution providing that
    our directors and officers will occupy a fiduciary relationship
    with us and our shareholders and these directors and officers,
    in performing their duties, will act in good faith in a manner
    that a director or officer believes to be in our best interests
    and in the best interests of our shareholders, as that standard
    of care is interpreted by the courts.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Management Liability and Indemnification</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    If a director or officer of a Bermuda company is found to have
    breached his or her fiduciary duties to that company, he or she
    may be held personally liable to the company in respect of that
    breach of duty. A director may be liable jointly and severally
    with others if it is shown that the director knowingly engaged
    in fraud or dishonesty.<BR>
    <BR>
    Our bye-laws contain provisions which release the directors and
    officers from liability and indemnify them against all
    liabilities, losses, damages or expenses in respect of any
    negligence, default or breach of duty. In addition, no director
    or officer is liable for the acts, receipts, neglects or
    defaults of any other director or officer. The exemption from
    liability and indemnity provisions apply to the fullest extent
    permitted by law and so do not extend to fraud or dishonesty on
    the part of the directors and officers.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    As the general partner of Accenture SCA, we are liable for all
    of Accenture SCA&#146;s liabilities that cannot be satisfied out
    of its assets.<BR>
    <BR>
    Further, under Accenture SCA&#146;s articles of association, no
    member of the Accenture SCA supervisory board is liable in
    respect of any negligence, default or breach of duty and each
    member of the supervisory board is indemnified out of the funds
    of Accenture SCA against all liabilities, losses, damages or
    expenses arising out of the actual or purported execution or
    discharge of his or her duties or the exercise of his or her
    powers or otherwise in relation to or in connection with his or
    her duties, powers or office; provided that this exemption from
    liability and indemnity shall not extend to any matter which
    would render them void pursuant to Luxembourg law.<BR>
    <BR>
    Under Luxembourg law, our civil liability in the performance of
    our duties as general partner of Accenture SCA, or the Accenture
    SCA supervisory board to Accenture SCA and to third parties, is
    generally considered to be a matter of public policy. It is
    possible that Luxembourg courts would declare void an explicit
    or even implicit contractual limitation on our liability or the
    liability of the Accenture SCA</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">20

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    supervisory board to Accenture SCA. However, Accenture SCA may,
    subject to the fulfillment of certain conditions, validly
    indemnify the Accenture SCA supervisory board against the
    consequences of liability actions brought by third parties,
    including shareholders, if such shareholders have suffered a
    damage which is independent of and distinct from the damage
    caused to Accenture SCA.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Classification of Board; Number of Directors; Election of
    Directors;<BR>
    Filling of Vacancies; Removal of Directors/ Supervisory Board
    and General Partner</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Our bye-laws divide our board of directors into three classes,
    with members of each class being elected to three-year terms.<BR>
    <BR>
    Our board of directors determines the number of directors within
    the range of eight to 15 set forth in our bye-laws.<BR>
    <BR>
    The election of our directors is determined by a majority of the
    votes cast at the general meeting at which the directors are
    elected. Our shareholders do not have cumulative voting rights.
    Accordingly, the holders of a majority of the voting rights
    attaching to our common shares will, as a practical matter, be
    entitled to control the election of all directors.<BR>
    <BR>
    Our board of directors has adopted guidelines providing that,
    except for our chief executive officer and up to two additional
    inside directors designated by our chief executive officer, our
    directors will not be allowed to serve more than three
    consecutive terms.<BR>
    <BR>
    Our board of director may fill a vacancy resulting from the
    resignation or termination of office of any director until the
    next annual general meeting.<BR>
    <BR>
    A director is required to vacate office if he or she resigns, is
    not re-elected at the end of any three-year term or ceases to be
    a director by reason of law. Additionally, a director may be
    removed by a two-third majority vote of certain employee
    shareholders where such employee shareholders hold more than 50%
    of all votes capable of being cast or, where such requirement is
    not fulfilled, by a vote of 75% of the other directors.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    The supervisory board is composed of at least three board
    members. The supervisory board is elected by a simple majority
    vote of the general meeting of shareholders for a maximum term
    of six years, which is renewable.<BR>
    <BR>
    Vacancies in the supervisory board are filled by way of a simple
    majority vote of the general meeting of shareholders of
    Accenture SCA. Luxembourg law and Accenture SCA&#146;s articles
    of association are silent in respect of the nomination
    process.<BR>
    <BR>
    The shareholder have the ability to remove general partner in
    accordance with the formal requirements applicable in respect of
    the amendments of Accenture SCA&#146;s articles of association.
    The removal would require the consent of the general partner.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Director Nominations by Shareholders</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Our bye-laws require advance notice for shareholders to nominate
    a director at an annual general meeting of shareholders. Under
    our bye-laws, a shareholder must deliver to our secretary a
    notice executed by a shareholder (not being the person to be
    proposed) not less than 120 nor more than 150&nbsp;days before
    the date</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Luxembourg law and Accenture SCA&#146;s articles of association
    are silent in respect of the specific procedures for nominating
    supervisory board members. As a general matter of Luxembourg law
    it is possible for a shareholder or a shareholder group
    representing at least 20% of a company&#146;s outstanding share
    capital</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">21

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    of our proxy statement released to shareholders in connection
    with the prior year&#146;s annual general meeting. The notice
    must contain (a)&nbsp;the name, age, business address and
    residence address of the person proposed to be nominated for
    election as a director (b)&nbsp;the principal occupation or
    employment of such person, (c)&nbsp;the class, series and number
    of our shares which are beneficially owned by such person,
    (d)&nbsp;information which would, if he or she were so
    appointed, be required to be included in the company&#146;s
    register of directors and officers and (e)&nbsp;all other
    information relating to such person that is required to be
    disclosed in solicitations for proxies for the election of
    directors pursuant to the SEC&#146;s proxy rules, together with
    notice executed by such person of his or her willingness to
    serve as a director if so elected. Shareholders are not entitled
    to nominate persons for election as directors at any special
    general meeting of shareholders.</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    to request that an agenda item or matter be put to a resolution
    of the shareholders. In such case, the general partner has the
    obligation to convene a shareholder meeting.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>New Business Proposals by Shareholders</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Bermuda law provides that only shareholders who collectively
    hold at least 5% of the total voting rights of our aggregate
    outstanding Class&nbsp;A common shares and our 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.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Only matters submitted with our consent, as the general partner
    of Accenture SCA, may be voted on at any meeting of Accenture
    SCA shareholders.<BR>
    <BR>
    As a general matter of Luxembourg law it is possible for a
    shareholder or a shareholder group representing at least 20% of
    a company&#146;s outstanding share capital to request that an
    agenda item or matter be put to a resolution of the
    shareholders. In such case, the general partner has the
    obligation to convene a shareholder meeting.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Call of Special Meetings of Shareholders</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Bermuda law provides that a special general meeting may be
    called by our board of directors and must be called upon the
    request of shareholders holding not less than 10% of the
    aggregate outstanding Class&nbsp;A common shares and
    Class&nbsp;X common shares.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Luxembourg law provides that the general partner may call
    extraordinary meetings of shareholders. It is also generally
    held that the supervisory board may convene general meetings. In
    addition, special general meetings can be called upon the
    request of a shareholder or shareholder group holding at least
    20% of the outstanding share capital of a company.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Shareholder Action by Written Consent</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Except in the case of the removal of auditors or directors,
    anything which may be done by resolution at a general meeting of
    all or any class of shareholders, may, without a meeting, be
    done by a resolution signed by all of the shareholders or class
    of shareholders who at the date of the resolution in writing
    would be entitled to attend a meeting and vote on the resolution.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    As the Luxembourg law currently stands, shareholders may not act
    by written consent.</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">22

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Amendment of Governing Documents</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Bermuda law provides that the memorandum of association or
    continuance of a company may be amended by a resolution passed
    at a properly noticed general meeting of shareholders. An
    amendment to the memorandum of association or continuance to
    include certain restricted business activities also requires the
    approval of the Bermuda Minister of Finance, who may grant or
    withhold approval at his or her discretion.<BR>
    <BR>
    Under Bermuda law, the holders of an aggregate of no less than
    20% in par value of our issued share capital or any class of
    issued share capital have the right to apply to the Bermuda
    Court for an annulment of any amendment of the memorandum of
    association or continuance adopted by shareholders at any
    general meeting, other than an amendment that alters or reduces
    share capital. Where such an application is made, the amendment
    becomes effective only to the extent that it is confirmed by the
    Bermuda Court. An application for the annulment of an amendment
    of the memorandum of association or continuance must be made
    within 21&nbsp;days after the date on which the resolution
    altering the company&#146;s memorandum is passed and may be made
    on behalf of the persons entitled to make the application by one
    or more of their number as they may appoint in writing for the
    purpose. No such application may be made by persons voting in
    favor of the amendment.<BR>
    <BR>
    Amendments to our bye-laws must be approved by our board of
    directors and by shareholders by a resolution passed by the
    holders of a majority of the votes cast, except for amendments
    to the provisions of our bye-laws relating to amalgamations,
    discontinuance, any sale, lease or exchange by us of all or
    substantially all of our property or assets and the appointment
    and removal of directors which must be approved by our board of
    directors and by shareholders holding not less than 80% of our
    issued and outstanding voting shares.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Amendments to Accenture SCA&#146;s articles of association
    generally must be approved by us, as Accenture SCA&#146;s
    general partner, and by shareholders by a two-thirds majority
    vote at a meeting at which a quorum of half of Accenture
    SCA&#146;s issued and outstanding shares are present. If the
    amendment adversely affects the rights of the holders of a
    specific share class, a quorum of half of the issued and
    outstanding shares of the relevant share class would be required
    at the occasion of a first shareholder meeting with no quorum
    requirement existing in case of a second shareholder meeting and
    a two-thirds majority vote of the shares of that share class, in
    addition to our approval as general partner, would be required.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Amalgamation, Discontinuance and Sale of All<BR>
    or Substantially All of Our Assets or the Assets of Accenture
    SCA</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Any amalgamation of us and another company, discontinuance out
    of Bermuda or sale, lease or exchange by us of all or
    substantially all of our properties or assets, including our
    goodwill and corporate franchises, requires the approval of
    (a)&nbsp;our board of directors by a majority of the directors
    then</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Any amalgamation, dissolution and liquidation of Accenture SCA,
    or the sale of all or substantially all of its assets, requires
    our approval, as the general partner of Accenture SCA, and the
    approval of two- thirds of the outstanding Accenture SCA shares
    represented and voting at a meeting where a quorum</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">23

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    in office and (b)&nbsp;a majority of votes cast by our
    shareholders, in addition to any other sanction in the case of
    an amalgamation or discontinuance required by the Companies Act
    in respect of any variation of the rights of any class of
    shareholders.
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    is present.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Rights on Liquidation</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    If we were to liquidate, each of our Class&nbsp;A common shares
    would be entitled to be paid a pro rata part of the value of our
    assets remaining after payment of our liabilities, subject to
    any preferred rights on liquidation of any preferred shares. Our
    Class&nbsp;X common shares would not be entitled to be paid any
    amount upon our liquidation.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Upon any liquidation of Accenture SCA, each holder of Accenture
    SCA shares would be entitled, to the extent of the availability
    of funds or assets in sufficient amount, to the repayment of the
    nominal share capital amount corresponding to the holder&#146;s
    share holdings. The liquidation proceeds, if any, including the
    return of nominal share capital, would be paid so that each
    holder of Accenture SCA Class II common shares received a
    liquidation payment equal to 10% of any liquidation payment
    received by a holder of SCA Class I common shares or Accenture
    SCA Class III common shares of Class III letter common shares.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Access to Books and Records</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Members of the general public have the right to inspect the
    public documents of a company available at the office of the
    Registrar of Companies in Bermuda. These documents include our
    memorandum of continuance, and any alteration thereto. The
    shareholders have the additional right to inspect our bye-laws,
    minutes of general meetings and our audited financial
    statements. Our register of shareholders is also open to
    inspection by shareholders without charge and by members of the
    general public on the payment of a fee. We are required to
    maintain our share register in Bermuda but may, subject to the
    provisions of Bermuda law, establish a branch register outside
    Bermuda. We maintain our principal share register in Hamilton,
    Bermuda and a branch register in the United States. We are
    required to keep at our registered office a register of our
    directors and officers which is open for inspection for not less
    than two hours each day by members of the public without charge.
    Bermuda law does not, however, provide a general right for
    shareholders to inspect or obtain copies of any other corporate
    records.<BR>
    <BR>
    Our board of directors has adopted a resolution providing that
    our shareholders have the right to inspect, at a principal place
    of business in the United States, copies of our books and
    records, including shareholder names, addresses, and
    shareholdings in accordance with the terms set forth in the Model</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    The public has the right to inspect the public documents of a
    company available at the office of the Trade and Companies
    Register in Luxembourg. Certain publications of amongst others
    articles of association and amendments thereto are in addition
    published in the Official Gazette in Luxembourg. Fifteen days
    prior to the annual general meeting of shareholders, the
    shareholders have the right to inspect at Accenture SCA&#146;s
    registered office certain documents such as the balance sheet,
    the profit and loss statement, the report of the general partner
    and of the auditor.</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">24

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="50%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    Business Corporation Act, as that act may be amended from time
    to time. If Model Business Corporation Act does not provide
    access to the shareholder names, addresses, and shareholdings,
    these books and records will be made available for inspection by
    our shareholders for purposes properly related to their status
    as shareholders.
    </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Appraisal Rights</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Under Bermuda law, in the event of an amalgamation of a Bermuda
    company with another company, a shareholder who is not satisfied
    that fair value has been paid for his or her shares in the
    Bermuda company may apply to the Bermuda Court to appraise the
    fair value of his or her shares. Within one month of such
    appraisal, the company is entitled to pay the appraised fair
    value or decide not to proceed with the amalgamation. If the
    amalgamation has already become effective prior to such
    appraisal, the company is bound to pay the appraised fair value
    to the shareholder.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Shareholders of Accenture SCA have in principle no appraisal
    rights under Luxembourg law. However, in exceptional
    circumstances, the court may appoint ad hoc auditors in view of
    examining the books and accounts of a company, to investigate
    specific matters and to prepare a report.</TD>
</TR>

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

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>Shareholder Suits</B></TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    Class actions and derivative actions are generally not available
    to shareholders under Bermuda law. The Bermuda Court, however,
    would ordinarily be expected to permit a shareholder to commence
    an action in the name of a company to remedy a wrong done to the
    company where the act complained of is alleged to be beyond the
    corporate power of the company or is illegal or would result in
    violation of the company&#146;s memorandum of association or
    continuance or bye-laws. Furthermore, consideration would be
    given by the Bermuda Court to acts that are alleged to
    constitute a fraud against the minority shareholders or, for
    instance, where an act requires the approval of a greater
    percentage of the company&#146;s shareholders than that which
    actually approved it.<BR>
    <BR>
    When the affairs of a company are being conducted in a manner
    oppressive or prejudicial to the interests of some part of the
    shareholders, one or more shareholders may apply to the Bermuda
    Court for an order regulating the company&#146;s conduct of
    affairs in the future or compelling the purchase of the shares
    of any shareholder, by other shareholders or by the company.<BR>
    <BR>
    Our board of directors has adopted resolutions providing, among
    other things, that (a)&nbsp;our shareholders may bring
    derivative proceedings on behalf of us, if these derivative
    proceedings are</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Under Luxembourg law a company may institute a suit against its
    directors in respect of a loss suffered by the company upon a
    shareholder resolution being taken to that effect. Shareholders
    may as a rule not institute individual proceedings against a
    director unless the shareholders have suffered a loss which is
    distinct and separate from the loss suffered by the company.</TD>
</TR>

</TABLE>
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<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="59%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="38%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" nowrap><B>Accenture Ltd</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Accenture&nbsp;SCA</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

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

<TR>
    <TD align="left" valign="top">
    brought on a basis and under the terms set forth in the Model
    Business Corporation Act as it is interpreted by, or required
    by, the courts; (b)&nbsp;we will consent to the jurisdiction,
    for any otherwise available cause of action by or on behalf of
    our shareholders, of all Delaware state courts and U.S. federal
    courts in Delaware; and (c)&nbsp;our directors and officers will
    occupy a fiduciary relationship with us and our shareholders and
    these directors and officers, in performing their duties, will
    act in good faith in a manner that a director or officer
    believes to be in our best interest and in the best interest of
    our shareholders, as that standard of care is interpreted by the
    courts. Notwithstanding the passing of these resolutions, all
    substantive and procedural requirements of Bermuda law would
    have to be satisfied for any such derivative proceedings to be
    brought in Bermuda.
    </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
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<P align="center" style="font-size: 11pt;">26
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<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">

</DIV>

<!-- link1 "<FONT style="font-size: 11pt">PLAN OF DISTRIBUTION</FONT>" -->

<DIV align="center" style="font-size: 11pt;">
<B>PLAN OF DISTRIBUTION</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This prospectus relates to the possible issuance from time to
time of up to 108,600,713 of our Class&nbsp;A common shares to
holders of up to an equal number of SCA Class&nbsp;I common
shares if, and to the extent that, such holders tender their SCA
Class&nbsp;I common shares for redemption and Accenture SCA
elects to exchange those holders&#146; SCA Class&nbsp;I common
shares for our Class&nbsp;A common shares. We will not receive
any cash proceeds from the issuance of the Class&nbsp;A common
shares to the holders of SCA Class&nbsp;I common shares tendered
for redemption pursuant to this prospectus, but we will acquire
the SCA Class&nbsp;I common shares from the redeeming holders in
exchange for any of our Class&nbsp;A common shares we may issue
pursuant to this prospectus.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">

</DIV>

<!-- link1 "<FONT style="font-size: 11pt">LEGAL MATTERS</FONT>" -->

<DIV align="center" style="font-size: 11pt;">
<B>LEGAL MATTERS</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Appleby Spurling Hunter, Bermuda, will pass upon the validity of
the Class&nbsp;A common shares offered by this prospectus.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">

</DIV>

<!-- link1 "<FONT style="font-size: 11pt">EXPERTS</FONT>" -->

<DIV align="center" style="font-size: 11pt;">
<B>EXPERTS</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The consolidated financial statements as of August&nbsp;31, 2004
and 2003 and for each of the years in the three-year period
ended August&nbsp;31, 2004 have been incorporated by reference
herein in reliance on the report of KPMG&nbsp;LLP, independent
registered public accounting firm, incorporated by reference
herein, and upon the authority of said firm as experts in
auditing and accounting.
</DIV>

<P align="center" style="font-size: 11pt;">27

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>WHERE TO FIND ADDITIONAL INFORMATION</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This prospectus does not contain all of the information included
in the registration statement on Form&nbsp;S-3 of which this
prospectus is a part. We have omitted parts of the registration
statement in accordance with the rules and regulations of the
SEC. For further information, we refer you to the registration
statement on Form&nbsp;S-3, including its exhibits. Statements
contained in this prospectus about the provisions or contents of
any agreement or other document are not necessarily complete. If
SEC rules and regulations require that such agreement or
document be filed as an exhibit to the registration statement,
please see such agreement or document for a complete description
of these matters. You should not assume that the information in
this prospectus is accurate as of any date other than the date
on the front of this prospectus.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We file annual, quarterly and current reports and other
information with the SEC. You may read and copy materials that
we have filed with the SEC, including the registration
statement, at the following location:
</DIV>

<DIV align="center" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Public Reference Room</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>100 F Street, N.E.</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>Washington,&nbsp;D.C. 20549</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You may obtain information on the operation of the SEC&#146;s
Public Reference Room by calling the SEC at 1-800-SEC-0330.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The SEC also maintains an Internet web site that contains
reports, proxy statements and other information regarding
issuers, including Accenture Ltd, who file electronically with
the SEC. The address of that site is http://www.sec.gov. In
addition, we make available free of charge on the Investor
Relations section of our website at www.accenture.com under the
page entitled &#147;Investors,&#148; 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 the SEC. Reports, proxy statements and
other information concerning Accenture Ltd may also be inspected
at the offices of the New York Stock Exchange, which are located
at 20&nbsp;Broad Street, New York, New York 10005.
</DIV>

<P align="center" style="font-size: 11pt;">28

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<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">

</DIV>

<!-- link1 "<FONT style="font-size: 11pt">INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</FONT>" -->

<DIV align="center" style="font-size: 11pt;">
<B>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The SEC allows us to &#147;incorporate by reference&#148; the
information we file with it, which means that we can disclose
important information to you by referring you to another
document filed separately with the SEC. The information
incorporated by reference is considered to be part of this
prospectus, and information we file later with the SEC will
automatically update and supersede this information. We
incorporate by reference the documents listed below, which we
have previously filed with the SEC and are considered a part of
this prospectus, and any future filings made with the SEC under
Sections&nbsp;13(a), 13(c), 14 or 15(d) of the Securities
Exchange Act of 1934 (a)&nbsp;after the date of the initial
registration statement on Form&nbsp;S-3 and prior to
effectiveness of this registration statement, and (b)&nbsp;prior
to the termination of this offering. These filings contain
important information about us.
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="49%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD align="left" nowrap><B>File Number (001-16565)</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Filing Date</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Annual Report on Form&nbsp;10-K for the fiscal year ended
    August&nbsp;31, 2004</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Filed on November&nbsp;5, 2004.</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Quarterly Reports on Form&nbsp;10-Q for the quarterly periods
    ended November&nbsp;30, 2004, February&nbsp;28, 2005 and
    May&nbsp;31, 2005</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Filed on January&nbsp;10, 2005, April&nbsp;8, 2005 and
    July&nbsp;11, 2005.</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Current Reports on Form&nbsp;8-K, dated September&nbsp;8, 2004,
    November&nbsp;22, 2004, February&nbsp;2, 2005, May&nbsp;20, 2005
    and July&nbsp;7, 2005 (Item&nbsp;1.01 only)</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Filed on September&nbsp;8, 2004, November&nbsp;24, 2004,
    February&nbsp;9, 2005, May&nbsp;20, 2005 and July&nbsp;7, 2005.</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    The description of our Class&nbsp;A common shares contained in
    the Registration Statement on Form&nbsp;8-A, dated June&nbsp;25,
    2001, filed with the SEC under Section&nbsp;12(b) of the
    Securities Exchange Act of 1934</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Filed on June&nbsp;25, 2001.</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
You can obtain copies of any of the documents incorporated by
reference in this document from us or through the SEC or the
SEC&#146;s web site described above. Documents incorporated by
reference are available from us, without charge, excluding all
exhibits unless specifically incorporated by reference as an
exhibit to this prospectus. You may obtain documents
incorporated by reference in this document by writing us at the
following address or calling us at the telephone number listed
below:
</DIV>

<DIV align="center" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Investor Relations</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>1345&nbsp;Avenue of the Americas, 18th&nbsp;Floor</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>New York, NY&nbsp;10105</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>Telephone: +1&nbsp;(877)&nbsp;ACN-5659 in the United States
and Puerto Rico</B>
</DIV>

<DIV align="center" style="font-size: 11pt;">
<B>+1&nbsp;(703)&nbsp;797-1711 outside the United States and
Puerto Rico</B>
</DIV>

<P align="center" style="font-size: 11pt;">29
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<DIV align="center" style="font-size: 14pt; margin-top: 27pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>108,600,713&nbsp;Shares</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>ACCENTURE LTD</B>
</DIV>

<DIV align="center" style="font-size: 14pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Class&nbsp;A Common Shares</B>
</DIV>

<DIV align="center" style="font-size: 4pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 30%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 10pt;">
<B>PROSPECTUS</B>
</DIV>

<DIV align="center" style="font-size: 6pt;">
<DIV style="width: 30%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 21pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;,
2005</B>
</DIV>

<DIV style="margin-top: 27pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

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<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>PART&nbsp;II</B>
</DIV>

<DIV align="center" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>INFORMATION NOT REQUIRED IN PROSPECTUS</B>
</DIV>

<DIV style="margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<TR>
    <TD width="11%"></TD>
    <TD width="89%"></TD>
</TR>

<TR valign="top">
    <TD><B>Item&nbsp;14.</B></TD>
    <TD>
    <B><I>Other Expenses of Issuance and Distribution</I></B></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following table sets forth the costs and expenses payable by
us in connection with the sale and distribution of the
securities being registered. All amounts except the SEC
registration fee are estimated.
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="3%">&nbsp;</TD>
    <TD width="83%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    SEC Registration Fee</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">$</TD>
    <TD align="right" valign="bottom" nowrap>318,663</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Accounting Fees and Expenses</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>7,000</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Legal Fees and Expenses</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>125,000</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Printing Expenses</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>50,000</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" bgcolor="#cceeff">
    <TD colspan="2" align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Miscellaneous</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>10,000</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>

</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Total</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">$</TD>
    <TD align="right" valign="bottom" nowrap>510,663</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" style="border-top: 3pt double #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>

</TR>

</TABLE>
</CENTER>

<DIV style="margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<TR>
    <TD width="11%"></TD>
    <TD width="89%"></TD>
</TR>

<TR valign="top">
    <TD><B>Item&nbsp;15.</B></TD>
    <TD>
    <B><I>Indemnification of Directors and Officers</I></B></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The bye-laws of Accenture Ltd provide for indemnification of our
officers and directors against all liabilities, loss, damage or
expense incurred or suffered by such party as an officer or
director of Accenture Ltd; provided that such indemnification
shall not extend to any matter which would render it void
pursuant to the Companies Act 1981 of Bermuda (the
&#147;Companies Act&#148;).
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Companies Act provides that a Bermuda company may indemnify
its directors and officers in respect of any loss arising or
liability attaching to them as a result of any negligence,
default or breach of trust of which they may be guilty in
relation to the company in question. However, the Companies Act
also provides that any provision, whether contained in the
company&#146;s bye-laws or in a contract or arrangement between
the company and the director or officer, indemnifying a director
or officer against any liability which would attach to him or
her in respect of his or her fraud or dishonesty shall be void.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our directors and officers are covered by directors&#146; and
officers&#146; insurance policies maintained by us.
</DIV>

<DIV style="margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<TR>
    <TD width="11%"></TD>
    <TD width="89%"></TD>
</TR>

<TR valign="top">
    <TD><B>Item&nbsp;16.</B></TD>
    <TD>
    <B><I>Exhibits</I></B></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Exhibit&nbsp;Index filed herewith and appearing immediately
before the exhibits hereto is incorporated by reference.
</DIV>

<DIV style="margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<TR>
    <TD width="11%"></TD>
    <TD width="89%"></TD>
</TR>

<TR valign="top">
    <TD><B>Item&nbsp;17.</B></TD>
    <TD>
    <B><I>Undertakings</I></B></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The undersigned registrant hereby undertakes:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<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 file, during any period in which offers or sales are
    being made, a post-effective amendment to this registration
    statement:</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    (i)&nbsp;To include any prospectus required by
    Section&nbsp;10(a)(3) of the Securities Act of 1933;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    (ii)&nbsp;To reflect in the prospectus any facts or events
    arising after the effective date of the registration statement
    (or the most recent post-effective amendment thereof) which,
    individually or in the aggregate, represent a fundamental change
    in the information set forth in this registration statement.
    Notwithstanding the foregoing, any increase or decrease in
    volume of securities offered (if the total dollar value of
    securities offered would not exceed that which was registered)
    and any deviation from the low or high end of the estimated</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 11pt;">II-1

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    maximum offering range may be reflected in the form of
    prospectus filed with the Commission pursuant to
    Rule&nbsp;424(b) if, in the aggregate, the changes in volume and
    price represent no more than a 20&nbsp;percent change in the
    maximum aggregate offering price set forth in the
    &#147;Calculation of Registration Fee&#148; table in the
    effective registration statement;&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    (iii)&nbsp;To include any material information with respect to
    the plan of distribution not previously disclosed in this
    registration statement or any material change to such
    information in this registration statement;</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <I>provided, however, </I>that paragraphs&nbsp;(1)(i) and
    (1)(ii)&nbsp;shall not apply if the registration statement is on
    Form&nbsp;S-3, Form&nbsp;S-8 or Form&nbsp;F-3, and the
    information required to be included in a post-effective
    amendment by those paragraphs is contained in the periodic
    reports filed with or furnished to the Commission by the
    registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of
    the Securities Exchange Act of 1934 that are incorporated by
    reference in this registration statement.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    (2)&nbsp;That, for the purpose of determining any liability
    under the Securities Act of 1933, each such post-effective
    amendment shall be deemed to be a new registration statement
    relating to the securities offered therein, and the offering of
    such securities at that time shall be deemed to be the initial
    bona fide offering thereof.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    (3)&nbsp;To remove from registration by means of a
    post-effective amendment any of the securities being registered
    which remain unsold at the termination of the offering.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The undersigned registrant hereby undertakes that, for purposes
of determining any liability under the Securities Act of 1933,
each filing of the registrant&#146;s annual report pursuant to
Section&nbsp;13(a) or 15(d) of the Securities Exchange Act of
1934 (and, where applicable, each filing of an employee benefit
plan&#146;s annual report pursuant to Section&nbsp;15(d) of the
Securities Exchange Act of 1934) that is incorporated by
reference in this registration statement shall be deemed to be a
new registration statement relating to securities offered
therein, and the offering of such securities at that time shall
be deemed to be the initial <I>bona fide </I>offering thereof.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers
and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Securities Act of&nbsp;1933 and is, therefore,
unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the
registrant of expenses incurred or paid by a director, officer
or controlling person of the registrant in the successful
defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the
securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act of 1933
and will be governed by the final adjudication of such issue.
</DIV>

<P align="center" style="font-size: 11pt;">II-2

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

<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>SIGNATURES</B>
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the requirements of the Securities Act of 1933, the
registrant certifies that it has reasonable grounds to believe
that it meets all of the requirements for filing on
Form&nbsp;S-3 and has duly caused this Registration Statement to
be signed on its behalf by the undersigned, thereunto duly
authorized, in New York City, New York on July&nbsp;28, 2005.
</DIV>

<DIV style="margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

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

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

</TABLE>

<DIV style="margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 11pt;">

<TR>
    <TD width="40%"></TD>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>By:&nbsp;</TD>
    <TD align="left">
    /s/ <FONT style="font-variant:SMALL-CAPS">Douglas G. Scrivner
    </FONT></TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 3pt;">

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

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt" align="left">&nbsp;</DIV></TD>
</TR>

<TR valign="top"  style="font-size: 11pt;">
    <TD>&nbsp;</TD>
    <TD align="left">
    Name: Douglas G. Scrivner</TD>
</TR>

<TR valign="top"  style="font-size: 11pt;">
    <TD>&nbsp;</TD>
    <TD align="left">
    Title: <I>General Counsel and Secretary</I></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose
signature appears below hereby constitutes and appoints William
D. Green, Michael G. McGrath and Douglas G. Scrivner and each of
them, as his or her true and lawful attorneys-in-fact and
agents, with full power of substitution and resubstitution, for
him or her in his or her name, place and stead, in any and all
capacity, in connection with this Registration Statement,
including to sign and file in the name and on behalf of the
undersigned as director or officer of the Registrant
(1)&nbsp;any and all amendments or supplements (including any
and all stickers and post-effective amendments) to this
Registration Statement, with all exhibits thereto, and other
documents in connection therewith, and (2)&nbsp;any and all
additional registration statements, and any and all amendments
thereto, relating to the same offering of securities as those
that are covered by this Registration Statement that are filed
pursuant to Rule&nbsp;462(b) promulgated under the Securities
Act of 1933, as amended, with the Securities and Exchange
Commission and any applicable securities exchange or securities
self-regulatory body, granting unto said attorneys-in-fact and
agents, and each of them, full power and authority to do and
perform each and every act and things requisite or necessary to
be done in and about the premises, as fully to all intents and
purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, or their substitutes, may lawfully do or
cause to be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the requirement of the Securities Act of 1933, this
Registration Statement has been signed by the following persons
in the capacities and on the dates indicated.
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="6%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="37%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>


<TR style="font-size: 8pt;">
    <TD colspan="3" align="center" nowrap><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Date</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="3" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Joe W. Forehand<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Joe
    W. Forehand</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Chairman of the Board</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">William D. Green<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>William
    D. Green</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Chief Executive Officer and Director<BR>
    (principal executive officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Michael G. McGrath<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Michael
    G. McGrath</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Chief Financial Officer<BR>
    (principal financial officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Anthony G. Coughlan<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Anthony
    G. Coughlan</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Principal Accounting Officer and&nbsp;Controller<BR>
    (principal accounting officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;27, 2005</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">II-3

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<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; ">

<TR style="font-size: 1pt;">
    <TD width="6%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="37%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>


<TR style="font-size: 8pt;">
    <TD colspan="3" align="center" nowrap><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Date</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="3" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Steven A. Ballmer<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Steven
    A. Ballmer</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July 29, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Dina Dublon<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Dina
    Dublon</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Dennis F. Hightower<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Dennis
    F. Hightower</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;27, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">William L. Kimsey<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>William
    L. Kimsey</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Robert I. Lipp<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Robert
    I. Lipp</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Blythe J. McGarvie<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Blythe
    J. McGarvie</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Sir Mark
    Moody-Stuart<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Sir
    Mark Moody-Stuart</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Carlos Vidal<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Carlos
    Vidal</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Wulf von
    Schimmelmann<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Wulf
    von Schimmelmann</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

<TR>
    <TD colspan="7">&nbsp;</TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    /s/ <FONT style="font-variant:SMALL-CAPS">Douglas G. Scrivner<BR>
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt;">&nbsp;</DIV></FONT>Douglas
    G. Scrivner</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    Authorized U.S.&nbsp;Representative</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    July&nbsp;28, 2005</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 11pt;">II-4

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

<DIV align="center" style="font-size: 11pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>EXHIBIT INDEX</B>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 18pt; ">

<TR style="font-size: 1pt;">
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="80%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="3" align="center" nowrap><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="3" align="center" nowrap><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Description</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="3" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>5.1</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Opinion of Appleby Spurling Hunter regarding the legality of the
    securities being registered</TD>
</TR>

<TR>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>23.1</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Consent of KPMG LLP</TD>
</TR>

<TR>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>23.2</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Consent of Appleby Spurling Hunter (included in Exhibit&nbsp;5.1)</TD>
</TR>

<TR>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>24.1</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">
    Powers of Attorney (included on the signature page to the
    Registration Statement)</TD>
</TR>

</TABLE>
</CENTER>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>c97368exv5w1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv5w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;5.1</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Board of Directors<BR>
Accenture Ltd<BR>
Canon&#146;s Court<BR>
22 Victoria Street<BR>
Hamilton, HM 12<BR>
Bermuda
</DIV>

<DIV align="right" style="font-size: 10pt; margin-top: 12pt">5 August&nbsp;2005
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Accenture Ltd (the &#147;Company&#148;)</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We have acted as legal counsel in Bermuda to the Company in connection with the preparation and
filing by the Company with the Securities and Exchange Commission of a Registration Statement on
Form S-3 relating to the offering of 108,600,713 of the Company&#146;s class A common shares of par
value $0.0000225 (the <B>&#147;Shares&#148;</B>) issuable upon redemption of a corresponding number of class I
common shares of Accenture SCA (the <B>&#147;Registration
Statement&#148;</B>). The registration statement is being
filed with the Securities and Exchange Commission on or about the date of this opinion.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For the purposes of this opinion we have examined and relied upon the documents listed, and in some
cases defined, in the Schedule to this opinion (the
<B>&#147;Documents&#148;</B>) together with such other
documentation as we have considered requisite to this opinion.
</DIV>


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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In stating our opinion we have assumed:
</DIV>


<DIV style="margin-top: 6pt">
<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="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the authenticity, accuracy and completeness of all Documents and other documentation examined
by us submitted to us as originals and the conformity to authentic original documents of all
Documents and such other documentation submitted to us as certified, conformed, notarised or
photostatic copies;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>that each of the Documents and other such documentation which was received by electronic
means is complete, intact and in conformity with the transmission as sent;</TD>
</TR>

</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="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;5.1</B>
</DIV>


<DIV style="margin-top: 6pt">
<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="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the genuineness of all signatures on the Documents;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>that the Resolutions are in full force and effect and have not been rescinded, either in
whole or in part, and accurately record the resolutions unanimously adopted by all the
Directors of the Company; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the value of any Accenture SCA Class&nbsp;I common share redeemed in accordance with the
provisions of the Registration Statement will upon such redemption be at least equal to the
par value of any Share issued in exchange for such redemption and there will at the time of
any proposed issue of Shares be sufficient authorised but unissued share capital to allow the
issue of such Shares.</TD>
</TR>

</TABLE>
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Based upon and subject to the foregoing and subject to the reservations set out below, we
are of the opinion that, when duly issued and paid for pursuant to and in accordance with the
terms of the Registration Statement and the Resolutions, the Shares will be validly issued, fully
paid, non-assessable shares of the Company.
</DIV>


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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We have the following reservations:
</DIV>


<DIV style="margin-top: 6pt">
<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="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We express no opinion as to any law other than Bermuda law and none of the opinions expressed
herein relates to compliance with or matters governed by the laws of any jurisdiction except
Bermuda. This opinion is limited to Bermuda law as applied by the courts of Bermuda at the
date hereof.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any reference in this opinion to the Shares being &#147;non-assessable&#148; shall mean, in relation to
fully-paid Shares of the Company and subject to any contrary provision in any agreement in
writing between the Company and the holder of the Shares, that no shareholder of the Company
shall be bound by an alteration of the Memorandum of Continuance or Bye-Laws of the Company
after the date on which he became a shareholder, if and so far as the alteration requires him
to take, or subscribe for additional Shares, or in any way increases his liability to
contribute to the share capital of, or otherwise to pay money to, the Company.</TD>
</TR>

</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="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;5.1</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Disclosure</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This opinion has been prepared for your use in connection with the Registration Statement. For
this purpose, we hereby consent to the filing of this opinion with the Securities and Exchange
Commission as Exhibit&nbsp;5.1 to the Registration Statement and to the reference to this firm under the
caption &#147;Legal Matters&#148; in the Registration Statement. In giving this consent, we do not thereby
admit that we are an &#147;expert&#148; within the meaning of the Securities Act of 1933, as amended.
Further, this opinion speaks as of its date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This opinion is governed by and is to be construed in accordance with Bermuda law. It is
given on the basis that it will not give rise to any legal proceedings with respect thereto in any
jurisdiction other than Bermuda.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Yours faithfully,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">/s/ Appleby Spurling Hunter
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Appleby Spurling Hunter</B>
</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="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;5.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>THE SCHEDULE</B>
</DIV>


<DIV style="margin-top: 6pt">
<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="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Certified copies of the Certificate of Continuance, Memorandum of Continuance and of the
Bye-Laws adopted with effect from 2 February&nbsp;2005 for the Company.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Copies of the resolutions of the Directors of the Company dated 4 September&nbsp;2001 and 28 April
2005, each as adopted unanimously by such Directors (the
<B>&#147;Resolutions&#148;</B>).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An electronic copy of the Registration Statement dated August&nbsp;5, 2005, in the form to be
filed with the Securities and Exchange Commission.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Copy of the Notice to the Public issued by the Bermuda Monetary Authority pursuant to the
Exchange Control Act 1972 and Exchange Control Regulations 1973 dated 1 June&nbsp;2005.</TD>
</TR>

</TABLE>
</DIV>


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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>c97368exv23w1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv23w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;23.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Consent of Independent Registered Public Accounting Firm</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Board of Directors and Shareholders<BR>
Accenture Ltd:
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We consent to the use of our report dated October&nbsp;13, 2004, with respect to the consolidated
balance sheets of Accenture Ltd as of August&nbsp;31, 2004 and 2003 and the related consolidated
statements of income, shareholders&#146; equity and comprehensive income and cash flows for each of the
years in the three-year period ended August&nbsp;31, 2004, incorporated by reference herein and to the
reference to our firm under the heading &#147;Experts&#148; in the registration statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">/s/ KPMG LLP<BR>
Chicago, Illinois<BR>
August&nbsp;3, 2005
</DIV>


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

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