<SUBMISSION>
<ACCESSION-NUMBER>0000950137-05-011297
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20050914
<ITEMS>8.01
<FILING-DATE>20050914
<DATE-OF-FILING-DATE-CHANGE>20050914
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ACCENTURE LTD
<CIK>0001134538
<ASSIGNED-SIC>7389
<IRS-NUMBER>000000000
<FISCAL-YEAR-END>0831
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-16565
<FILM-NUMBER>051084797
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>CANON
<STREET2>22 VICTORIA STREET, HAMILTON
<CITY>HAMILTON
<STATE>D0
<ZIP>HM12
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>c98424e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<DIV align="center" style="font-size: 14pt; margin-top: 14pt"><B>UNITED
STATES</B><BR>
<B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

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



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
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<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>Form&nbsp;8-K</B>
</DIV>


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


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</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 18pt">Date of Report (Date of earliest event reported): September&nbsp;14, 2005

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

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


<DIV align="center">
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    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Bermuda</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>001-16565</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>98-0341111</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Commission
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
</TR>
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</DIV>


<DIV align="CENTER" style="font-size: 10pt; margin-top: 12pt"><B>Canon&#146;s Court<BR>
22 Victoria Street<BR>
Hamilton HM12, Bermuda</B><BR>
(Address of principal executive offices)

</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 12pt">Registrant&#146;s telephone number, including area code: <B>(441)&nbsp;296-8262</B>

</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 12pt"><B>Not Applicable</B><BR>
(Former name or former address, if changed since last report)

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions (<I>see </I>General
Instruction A.2. below):
</DIV>

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    <TD><FONT style="font-family: Wingdings">&#111;</FONT> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</TD>
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    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-family: Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD>
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    <TD style="font-size: 6pt">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-family: Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</TD>
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    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-family: Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8.01 Other Events</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Accenture SCA, a Luxembourg partnership limited by shares, and Accenture International SARL, a
Luxembourg private limited liability company and a subsidiary of Accenture SCA, today offered to
redeem or purchase, respectively, up to an aggregate of 37,209,302 Class&nbsp;I common shares, par value
of <FONT face="'Times New Roman',times,serif">&#128;</FONT>1.25 per share (the &#147;Class&nbsp;I common shares&#148;), of Accenture SCA at a price per share that is not
greater than $21.50 or less than $19.00 (the &#147;Offer&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Board of Directors of Accenture Ltd, the sole general partner of Accenture SCA, has through its
Finance Committee authorized the Offer and separately approved the use of $800&nbsp;million of existing
cash from operations to fund the Offer, as well the use of up to an additional $136&nbsp;million should
Accenture SCA choose to increase the size of the Offer in response to shareholder demand. The
approved funding is in addition to amounts previously authorized by the Board of Directors and
still remaining for share redemption and purchase activity by Accenture.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Offer is open to all holders of Accenture SCA Class&nbsp;I common shares. However, as the Offer has
been priced at a discount to the current market price, the Offer may be more attractive to
Accenture&#146;s former partners who have significant numbers of Accenture SCA Class&nbsp;I common shares
that are otherwise restricted as to transfer until July&nbsp;2009. The number of Accenture SCA Class&nbsp;I
common shares that first become available for transfer in July&nbsp;2009 has increased due to early
retirements and ordinary course resignations among those Accenture&#146;s partners who received
Accenture SCA Class&nbsp;I common shares in connection with Accenture&#146;s incorporation in 2001. The
Offer presents an opportunity for Accenture to redeem or purchase some of these Class&nbsp;I common
shares now.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Accenture
believes the Offer balances the interests of all of its shareholders and those who are former
partners who previously agreed to these significant transfer restrictions by providing these former
partners with a voluntary opportunity to dispose of some or all of their Accenture SCA Class&nbsp;I
common shares earlier than permitted at prices that represent an attractive return to Accenture on
the use of its cash.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The offer will be conducted in a modified Dutch auction format, where shareholders can select one
or more prices within a designated range at which to tender their shares. The designated price
range of the Offer represents discounts of approximately 16% to 26% to the $25.71 per share
closing sale price of Accenture Ltd Class&nbsp;A common shares as reported on the New York Stock
Exchange on Monday, September&nbsp;12, 2005. The final offer price of the Offer will be established as
the lowest price within the designated price range at which all Class&nbsp;I common shares tendered in
accordance with the Offer can be redeemed or purchased.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Accenture Ltd is the sole general partner of Accenture SCA and owns a majority voting interest in
Accenture SCA. Accenture Ltd controls Accenture SCA&#146;s management and operations and consolidates
Accenture SCA&#146;s results in its financial statements. Accenture Ltd operates its businesses through
subsidiaries of Accenture SCA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless extended, the Offer will expire at 12:00 midnight, New York City time, on Thursday, October
13, 2005.
</DIV>

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

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
</DIV>

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    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">ACCENTURE LTD<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>

    <TD valign="top" align="left">Date: September&nbsp;14, 2005<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Douglas G. Scrivner
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Douglas G. Scrivner&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">General Counsel and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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