<SUBMISSION>
<ACCESSION-NUMBER>0000950123-09-036929
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20090819
<ITEMS>2.05
<FILING-DATE>20090820
<DATE-OF-FILING-DATE-CHANGE>20090820
<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>091026796
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>CANON COURT
<STREET2>22 VICTORIA STREET, HAMILTON
<CITY>HAMILTON
<STATE>D0
<ZIP>HM12
<PHONE>408-817-2136
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>C/O DOUGLAS SCRIVNER, GENERAL COUNSEL
<STREET2>50 W. SAN FERNANDO STREET
<CITY>SAN JOSE
<STATE>CA
<ZIP>95113
</MAIL-ADDRESS>
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<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>c53205e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

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

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


<DIV align="center" style="font-size: 16pt; margin-top: 12pt"><B>Form&nbsp;8-K</B>
</DIV>


<DIV align="center" style="font-size: 14pt; 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 align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 16%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>


<DIV align="center" style="font-size: 11pt; margin-top: 12pt">
Date of Report (Date of earliest event reported): August&nbsp;19, 2009
</DIV>

<DIV align="center" style="font-size: 18pt; 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">
<TABLE style="font-size: 11pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="30%">&nbsp;</TD>
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    <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" style="font-size: 10pt">(State or other jurisdiction <BR>
of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="font-size: 10pt">(Commission<BR>
File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="font-size: 10pt">(I.R.S. Employer<BR>
Identification No.)</TD>
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<DIV align="center" style="font-size: 11pt; margin-top: 12pt">
<B>Canon&#146;s Court<BR>

22 Victoria Street<BR>

Hamilton HM12, Bermuda</B></DIV>


<DIV align="center" style="font-size: 10pt">(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: 11pt; margin-top: 12pt">
<B>Not Applicable</B></DIV>


<DIV align="center" style="font-size: 10pt">(Former name or former address, if changed since last report)</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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 valign="top" align="right"><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
</TD>
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    <TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
</TD>
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    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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    <TD>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>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>







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<!-- link2 "Item&nbsp;2.05. Costs Associated with Exit or Disposal Activities." -->

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<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;2.05.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Costs Associated with Exit or Disposal Activities.</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 11pt; margin-top: 6pt">On August 20, 2009, Accenture Ltd (&#147;Accenture&#148; or the &#147;Company&#148;) announced that, as part of its
strategy to drive future growth and profitability, it is taking steps to reduce excess real estate
capacity and to realign its workforce. These actions will result in a pre-tax restructuring charge of
approximately $247&nbsp;million in the
fourth quarter of fiscal 2009, ending August&nbsp;31.</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt">Approximately
$119&nbsp;million of the charge is related primarily to the reduction of excess office
space globally, which will increase the productivity of the Company&#146;s fixed cost base and generate
ongoing savings.</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt">Approximately $128&nbsp;million of the charge is for severance and related costs of workforce actions,
primarily at the senior-executive level, which are designed to ensure that the Company&#146;s global
workforce is properly aligned to best serve the evolving needs of its clients and its business.
These actions will reduce Accenture&#146;s senior-executive ranks by approximately 7&nbsp;percent.</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt">The Company expects the space reductions to be completed by the end of the current fiscal year and
the workforce actions to be substantially completed during the first quarter of fiscal year 2010.</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt">The
pre-tax restructuring charge includes approximately $22 million of non-cash asset impairments
principally related to the global consolidation of excess office
space. The remaining $225&nbsp;million
comprises cash-related expenditures primarily for workforce- and office-lease-related costs, the
majority of which will affect the company&#146;s cash flows in the first quarter of fiscal 2010.</DIV>

<DIV align="left" style="font-size: 11pt; margin-top: 6pt"><U><B>Forward-Looking Statements </B></U></DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 6pt">Except for the historical information and discussions contained herein, statements contained herein
may constitute forward-looking statements within the meaning of the Private Securities Litigation
Reform Act of 1995. These statements involve a number of risks, uncertainties and other factors
that could cause actual results to differ materially from those expressed or implied. These
include, without limitation, risks that: our results of operations could be adversely affected by
economic and political conditions and the effects of these conditions on our clients&#146; businesses
and levels of business activity; our results of operations could be negatively affected if we
cannot expand and develop our services and solutions in response to changes in technology and
client demand; the consulting, systems integration and technology and outsourcing markets are
highly competitive and we might not be able to compete effectively; our work with government
clients exposes us to additional risks in the government contracting environment; clients may not
be satisfied with our services; our results of operations could be adversely affected if our
clients terminate their contracts with us on short notice; our outsourcing services subject us to
operational and financial risk; our results of operations may be adversely affected by the type and
level of technology spending by our clients; our profitability may suffer if we are not able to
maintain favorable pricing rates and utilization rates, if we cannot control our costs, or if we
cannot anticipate the cost and complexity of performing our work; our business could be negatively
affected by legal liability that results from our providing solutions or services; the anticipated
benefits of the new Health &#038; Public Service operating group, Technology growth platform and
Business Process Outsourcing growth platform may not be achieved; the introduction of
organizational changes and appointment of new executive leadership team members may not help us
achieve desired results; we may not be able to effectively drive
future growth and profitability including if our efforts to reduce excess real
estate capacity and realign our workforce do not go as anticipated; our global operations are
subject to complex risks, some of which might be beyond our control; our growth and our ability to
compete may be adversely affected if we cannot attract, retain and motivate our employees or
efficiently utilize their skills; our ability to attract and retain business may depend on our
reputation in the marketplace; as well as the risks, uncertainties and other factors discussed
under the &#147;Risk Factors&#148; heading in our most recent annual report on Form 10-K, our quarterly report on Form 10-Q
for the period ended May&nbsp;31, 2009, and other documents filed with or furnished to the Securities
and Exchange Commission. Statements contained herein speak only as of the date they were made, and
Accenture undertakes no duty to update any forward-looking statements made herein or to conform
such statements to actual results or changes in Accenture&#146;s expectations.</DIV>


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<!-- link1 "<ps,12> SIGNATURES" -->

<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 11pt; 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>

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

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 11pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">Date:   August 20, 2009&nbsp;</TD>
    <TD colspan="3" align="left">ACCENTURE LTD<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 valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left" colspan="2">Douglas G. Scrivner&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left" colspan="2">General Counsel and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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