##### 



Exhibit 99.2


INCORPORATED PORTIONS OF ACCENTURE LTDS ANNUAL REPORT ON FORM
10-K FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


Executive Officers of the Registrant


Martin I. Cole,


Joellin Comerford,


Anthony G. Coughlan,


Karl-Heinz Flöther,


Mark Foster,


Robert N. Frerichs,


William D. Green,


Adrian Lajtha,


Michael G. McGrath,


Stephen J. Rohleder,






---



##### 



Douglas G. Scrivner,


David C. Thomlinson,


Diego Visconti,






---



##### 






PART III







|         |                                                   
|-------- | --------------------------------------------------
|ITEM 10. | DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT



Directors


Joe W. Forehand


William D. Green


Steven A. Ballmer


Dina Dublon


Dennis F. Hightower


William L. Kimsey


Robert I. Lipp






---



##### 





Blythe J. McGarvie


Sir Mark Moody-Stuart


Carlos Vidal


Wulf von Schimmelmann


Audit Committee








---



##### 





Section 16(a) Beneficial Ownership Reporting
Compliance




Code of Business Ethics relating to Directors and Executive
Officers








---



##### 








|         |                       
|-------- | ----------------------
|ITEM 11. | EXECUTIVE COMPENSATION

Summary Compensation Table




|                   |                                    |                     |      |              |                               |  |              |           |  |            |           |        |           |        |   |              |        |  |           |     |  |  |        |   |  |  |   |   | 
|------------------ | ---------------------------------- | ------------------- | ---- | ------------ | ----------------------------- |  | ------------ | --------- |  | ---------- | --------- | ------ | --------- | ------ | - | ------------ | ------ |  | --------- | --- |  |  | ------ | - |  |  | - | - | 
|                   |                                    | Annual Compensation |      |              | Long-Term Compensation Awards | 
|                   |                                    |                     |      |              |                               | 
|                   |                                    |                     |      | Restricted   |                               |  | Securities   |           |  |           
|                   |                                    |                     |      | Other Annual |                               |  | Share Unit   |           |  | Underlying |           |        | All Other |       
|                   |                                    |                     |      | Bonus        |                               |  | Compensation |           |  | Award(s)   |           |        | Options   |        |   | Compensation |       
|                   |                                    | Year                |      |              | Salary($)                     |  |              | ($)(1)    |  |            | (#)(3)    |        |           | ($)(4) |   |              | (#)(5) |  |           | ($) | 
|                   |                                    |                     |      |              |                               |  |              |           |  |            |           |        |           |        |   |              |        |  |           |     | 
|William D. Green   |                                    |                     | 2005 |              |                               |  | 2,107,500    |           |  |            | 199,362   |        |           |        |  |              |        |  | 3,749,990 |     |  |  |       |   |  |  |  |  
|                   | Chief Executive Officer            |                     |      | 2004         |                               |  |              | 1,639,500 |  |            |           | 79,282 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|                   |                                    |                     |      | 2003         |                               |  |              | 1,518,000 |  |            |           | 67,735 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|Michael G. McGrath |                                    |                     | 2005 |              |                               |  | 1,785,808    |           |  |            | 1,122,929 | (2)    |           |        |  |              |        |  |          |     |  |  | 27,335 |   |  |  |  |  
|                   | Chief Financial Officer            |                     |      | 2004         |                               |  |              | 1,451,535 |  |            |           | 66,066 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|                   |                                    |                     |      | 2003         |                               |  |              | 1,716,000 |  |            |           | 76,570 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|Mark Foster        |                                    |                     | 2005 |              |                               |  | 2,211,040    |           |  |            | 202,612   |        |           |        |  |              |        |  | 1,874,995 |     |  |  | 32,529 |   |  |  |  |  
|                   | Chief Executive  Products         |                     |      | 2004         |                               |  |              | 1,557,748 |  |            |           | 72,350 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|                   | Operating Group                    |                     |      | 2003         |                               |  |              | 1,234,916 |  |            |           | 44,333 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|Karl-Heinz Flöther |                                    |                     | 2005 |              |                               |  | 2,063,106    |           |  |            | 191,609   |        |           |        |  |              |        |  | 1,874,995 |     |  |  | 28,975 |   |  |  |  |  
|                   | Chief Executive  Technology &     |                     |      | 2004         |                               |  |              | 1,482,226 |  |            |           | 71,638 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|                   | Delivery                           |                     |      | 2003         |                               |  |              | 1,261,069 |  |            |           | 56,282 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|Diego Visconti     |                                    |                     | 2005 |              |                               |  | 1,648,930    |           |  |            | 178,780   |        |           |        |  |              |        |  | 1,874,995 |     |  |  | 25,968 |   |  |  |  |  
|                   | Chief Executive  Communications & |                     |      | 2004         |                               |  |              | 1,302,130 |  |            |           | 80,556 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 
|                   | High Tech Operating Group          |                     |      | 2003         |                               |  |              | 1,225,695 |  |            |           | 56,985 |           |        |   |             |        |  |           |    |  |  |        |  |  |  |   |  | 




|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1) | Except as otherwise indicated, consists of variable compensation
    payments.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|(2) | Includes an aggregate of $967,500 in cash incentive bonuses
    payable in connection with Mr. McGraths July 12,
    2004 appointment and continued service as Chief Financial
    Officer of the Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|(3) | The aggregate amount of perquisites and other personal benefits,
    securities or property received by any Named Executive Officer
    does not exceed $50,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|(4) | On March 4, 2005, each of Mssrs. Green, Foster,
    Flöther and Visconti was granted a performance-based award
    of restricted share units. Mr. Green received an award of
    147,812 restricted share units and each of Mssrs. Foster,
    Flöther and Visconti received an award of 73,906 restricted
    share units. These restricted share units may vest, in whole or
    in part, at the end of Accentures fiscal year ending
    August 31, 2007. The vesting schedule for the award is
    based on the achievement of certain targets for the period
    starting on September 1, 2004 and ending on August 31,
    2007 (the Performance Period), and vests based on
    two different sets of performance criteria. Up to 50% of the
    award will vest, in whole or in part, based upon
    Accentures total shareholder return, as compared to a
    group of peer companies during the Performance Period. The
    remaining 50% of the award will vest, in whole or in part, based
    upon the achievement of operating income targets by Accenture
    for the Performance Period. If dividends are declared on
    Accenture Ltd Class A common shares while the restricted
    share units are outstanding, the number of restricted share
    units to be granted will be adjusted to reflect the payment of
    such dividends. At August 31, 2005, the value of
    Mr. Greens award was $3,606,613, and the value of
    each of award granted to Mssrs. Foster, Flöther and
    Visconti was $1,803,306, based upon the last reported price of
    Accenture Ltd Class A common shares on that date.
|(5) | Indicates the number of Accenture Ltd Class A common shares
    underlying options granted on February 18, 2005. For more
    information on these option grants see  Option
    Grants in Last Fiscal Year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       

Compensation Committee Interlocks




Compensation of Executive Officers








---



##### 



2 3




Compensation of Outside Directors








| |   |                                                                                                                                                                                                                                                                                                             
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |  | upon appointment to the Board of Directors, an initial grant of
    fully-vested restricted share units having, at the time of
    grant, an aggregate market value of $150,000, with delivery
    scheduled after twelve months;                                                                           
|
| |  | an annual grant of fully-vested restricted share units having,
    at the time of grant, an aggregate market value of $150,000,
    with delivery scheduled after twelve months; and                                                                                                                        
|
| |  | an annual retainer of $70,000, which may be received in the form
    of cash, fully-vested restricted share units with delivery
    scheduled after twelve months or a combination of cash and
    restricted share units except that our Lead Outside Director
    receives an annual retainer of $125,000.





| |   |                                                                                                                                                                                                                  
| | - | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |  | each member of our Audit Committee receives compensation of
    $5,000 each year; and                                                                                                                            
|
| |  | the Chairperson of each committee of the Board of Directors
    receives compensation of $5,000 each year, except that the
    Chairperson of the Audit Committee receives compensation of
    $10,000 each year.









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##### 



Employment Contracts




Option Grants in Last Fiscal Year


|                   |  |                   |        |            |                            |  |      |           |                         |                |            |  |                         |    |           |  |     |   |         |  |  |   |           | 
|------------------ |  | ----------------- | ------ | ---------- | -------------------------- |  | ---- | --------- | ----------------------- | -------------- | ---------- |  | ----------------------- | -- | --------- |  | --- | - | ------- |  |  | - | --------- | 
|                   |  | Individual Grants |        |            |                           
|                   |  |                   |        |            | Potential Realizable Value | 
|                   |  |                   |        | Percent of |                            |  |      |           | at Assumed Annual Rates |               
|                   |  | Number of         |        |            | Total                      |  |      |           |                         | of Stock Price |           
|                   |  | Securities        |        |            | Options/SARs               |  |      | Exercise  |                         |                |            |  | Appreciation for Option |   
|                   |  | Underlying        |        |            | Granted to                 |  |      | or Base   |                         |                |            |  | Term($)                 |   
|                   |  | Option/SARs       |        |            | Employees in               |  |      | Price     |                         |                | Expiration |  |                         |    |          
|Name               |  | Granted (#)       |        |            | Fiscal Year                |  |      | ($/share) |                         |                | Date       |  |                         | 5% |           |  | 10% |  
|                   |  |                   |        |            |                            |  |      |           |                         |                |            |  |                         |    |           |  |     |  
|William D. Green   |  |                   |       |            |                            |  |     |           |                         |                |           |  |                         |    |          |  |     |   |        |  |  |   |          | 
|Michael G. McGrath |  |                   | 27,335 | (1)        |                            |  | 0.13 | %         |                         | $              | 24.73      |  |                         |    | 2/18/2015 |  |     | $ | 425,129 |  |  | $ | 1,077,361 | 
|Mark Foster        |  |                   | 32,529 | (2)        |                            |  | 0.15 | %         |                         |                | 24.73      |  |                         |    | 2/18/2015 |  |     |   | 505,909 |  |  |   | 1,282,074 | 
|Karl-Heinz Flöther |  |                   | 28,975 | (3)        |                            |  | 0.14 | %         |                         |                | 24.73      |  |                         |    | 2/18/2015 |  |     |   | 450,636 |  |  |   | 1,141,999 | 
|Diego Visconti     |  |                   | 25,968 | (1)        |                            |  | 0.12 | %         |                         |                | 25.44      |  |                         |    | 2/18/2015 |  |     |   | 385,452 |  |  |   | 1,005,067 | 




|    |                                                                                                                                                                                                                                                                                              
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1) | Consists of a stock option granted on February 18, 2005.
    All shares were fully vested as of the grant date.                                                                                                                                                                              
|(2) | Consists of a stock option granted on February 18, 2005.
    One-third of the shares vested on August 31, 2005, and an
    additional one-third of the shares will vest on each of
    August 31, 2006 and August 31, 2007, subject to
    continued employment with the Company.            
|(3) | Consists of a stock option granted on February 18, 2005.
    One-third of the shares was fully vested as of the grant date,
    and an additional one-third of the shares will vest on each of
    August 31, 2006 and August 31, 2007, subject to
    continued employment with the Company.

Aggregated Option Exercises in Last Fiscal Year and Fiscal
Year-End Option Values


|                   |  |                |   |  |             |                      |                        |             |                      |                       |               |  |  |             |        |  |               |  |   |  |  |  |   | 
|------------------ |  | -------------- | - |  | ----------- | -------------------- | ---------------------- | ----------- | -------------------- | --------------------- | ------------- |  |  | ----------- | ------ |  | ------------- |  | - |  |  |  | - | 
|                   |  |                |   |  |             | Number of Securities |                        |             |                     
|                   |  |                |   |  |             | Underlying           |                        |             | Value of Unexercised |                      
|                   |  | Shares         |   |  |             |                      | Unexercised Options at |             |                      | In-the-money Options  |              
|                   |  | Acquired       |   |  |             |                      | August 31, 2005(#)     |             |                      | at August 31, 2005($) |              
|                   |  | Upon           |   |  | Value       |                      |                        |             |                      |                       |               | 
|Name               |  | Exercise(#)(1) |   |  | Realized($) |                      |                        | Exercisable |                      |                       | Unexercisable |  |  | Exercisable |        |  | Unexercisable | 
|                   |  |                |   |  |             |                      |                        |             |                      |                       |               |  |  |             |        |  |               | 
|William D. Green   |  |                |  |  |             |                      |                       |             |                      |                       |              |  |  |             |       |  |               |  |  |  |  |  |  | 
|Michael G. McGrath |  |                |  |  |             |                      |                       |             |                      |                       | 27,335        |  |  |             |       |  |               |  |  |  |  |  |  | 
|Mark Foster        |  |                |  |  |             |                      |                       |             |                      |                       | 10,842        |  |  |             | 21,687 |  |               |  |  |  |  |  |  | 
|Karl-Heinz Flöther |  |                |  |  |             |                      |                       |             |                      |                       | 9,658         |  |  |             | 19,317 |  |               |  |  |  |  |  |  | 
|Diego Visconti     |  |                |  |  |             |                      |                       |             |                      |                       | 25,968        |  |  |             |       |  |               |  |  |  |  |  |  | 




|    |                                                                                   
|--- | ----------------------------------------------------------------------------------
|(1) | None of the Named Executive Officers exercised any options
    during fiscal 2005.





---



##### 








|         |                                                                   
|-------- | ------------------------------------------------------------------
|ITEM 12. | SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
    MANAGEMENT

Beneficial Ownership of More than Five Percent




|                                                                                                 |  |                       |            |     |                       |  |      |                   |  |  |              |     |  |                     |      |  |  |  |      | 
|------------------------------------------------------------------------------------------------ |  | --------------------- | ---------- | --- | --------------------- |  | ---- | ----------------- |  |  | ------------ | --- |  | ------------------- | ---- |  |  |  | ---- | 
|                                                                                                 |  | Accenture Ltd Class A |            |     | Accenture Ltd Class X |  |      |                  
|                                                                                                 |  | common shares         |            |     | common shares         |  |      | Percentage of the | 
|                                                                                                 |  |                       |            |     |                       |  |      | total number of   | 
|                                                                                                 |  | Shares                |            |     | % of Shares           |  |      | Shares            |  |  | % of Shares  |     |  | Class A and Class X |     
|                                                                                                 |  | beneficially          |            |     | beneficially          |  |      | beneficially      |  |  | beneficially |     |  | common shares       |     
|Name and Address of Beneficial Owner                                                             |  | owned                 |            |     | owned                 |  |      | owned             |  |  | owned        |     |  | beneficially owned  |     
|                                                                                                 |  |                       |            |     |                       |  |      |                   |  |  |              |     |  |                     |     
|Stichting Naritaweg I
    Naritaweg 155
    1043 BW Amsterdam
    The Netherlands                |  |                       |           |     |                       |  |     |                   |  |  | 18,018,794   | (1) |  |                     | 6.3% |  |  |  | 2.1% | 
|Stichting Naritaweg II
    Naritaweg 155
    1043 BW Amsterdam
    The Netherlands               |  |                       |           |     |                       |  |     |                   |  |  | 21,395,634   | (1) |  |                     | 7.5% |  |  |  | 2.5% | 
|Wellington Management Co. LLP
    75 State Street
    Boston, Massachusetts 02109                |  |                       | 40,013,545 | (2) |                       |  | 7.0% |                   |  |  |             |     |  |                     |     |  |  |  | 4.7% | 
|Massachusetts Financial Services Company
    500 Boylston Street
    Boston, Massachusetts 02116 |  |                       | 29,511,390 | (3) |                       |  | 5.2% |                   |  |  |             |     |  |                     |     |  |  |  | 3.4% | 
|Barclays Global Investors, NA et. al.
    45 Fremont Street
    San Francisco, California 94105  |  |                       | 29,424,290 | (4) |                       |  | 5.1% |                   |  |  |             |     |  |                     |     |  |  |  | 3.4% | 




|    |                                                                                                                                                                                                                                                                                                                                                                                          
|--- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1) | Two Dutch foundations, Stichting Naritaweg I and Stichting
    Naritaweg II, hold Accenture Ltd Class X common shares that
    would otherwise have been held by some of our partners.                                                                                                                                                                                                   
|(2) | Based on information set forth in a Schedule 13G filed with
    the Securities and Exchange Commission on February 14, 2005
    by Wellington Management Co. LLP, reporting shared power to vote
    or direct the vote over 26,863,147 Class A common shares
    and shared power to dispose or direct the disposition of
    40,013,545 Class A common shares.                         
|(3) | Based on information set forth in a Schedule 13G filed with
    the Securities and Exchange Commission on February 8, 2005
    by Massachusetts Financial Services Company, reporting sole
    power to vote or direct the vote over 26,545,447 Class A
    common shares and sole power to dispose or direct the
    disposition of 29,511,390 Class A common shares.                   
|(4) | Based on information set forth in a Schedule 13G filed with
    the Securities and Exchange Commission on February 15, 2005
    by Barclays Global Investors, NA and certain related entities,
    reporting sole power to vote or direct the vote over 27,145,076
    Class A common shares and sole power to dispose or direct
    the disposition of 29,424,290 Class A common shares.



Security Ownership of Directors and Executive Officers








---



##### 





|                                                             |  |                       |           |   |                       |  |     |                       |   |  |                   |  |  |              |    |   |                 |  |           |                     |  |  |     |   |  |  |      |  
|------------------------------------------------------------ |  | --------------------- | --------- | - | --------------------- |  | --- | --------------------- | - |  | ----------------- |  |  | ------------ | -- | - | --------------- |  | --------- | ------------------- |  |  | --- | - |  |  | ---- | -
|                                                             |  | Accenture SCA Class I |           |   | Accenture Ltd Class A |  |     | Accenture Ltd Class X |   |  |                  
|                                                             |  | common shares         |           |   | common shares         |  |     | common shares         |   |  |                  
|                                                             |  |                       |           |   |                       |  |     |                       |   |  | Percentage of the | 
|                                                             |  |                       |           | % |                       |  |     |                       | % |  |                   |  |  | %            |    |   | total number of | 
|                                                             |  | shares                |           |   | shares                |  |     | shares                |   |  | shares            |  |  | shares       |    |   | shares          |  |           | Class A and Class X | 
|                                                             |  | beneficially          |           |   | beneficially          |  |     | beneficially          |   |  | beneficially      |  |  | beneficially |    |   | beneficially    |  |           | common shares       | 
|Name(1)                                                      |  | owned                 |           |   | owned                 |  |     | owned                 |   |  | owned             |  |  | owned        |    |   | owned           |  |           | beneficially owned  | 
|                                                             |  |                       |           |   |                       |  |     |                       |   |  |                   |  |  |              |    |   |                 |  |           |                     | 
|Joe W. Forehand(2)(3)                                        |  |                       | 570,352   |   |                       |  | *   | %                     |   |  | 1,000             |  |  |              | ** | % |                 |  | 570,352   |                     |  |  | *** | % |  |  | **** |  
|William D. Green(2)                                          |  |                       | 832,031   |   |                       |  | *   |                       |   |  |                  |  |  |              |   |   |                 |  | 832,031   |                     |  |  | *** |   |  |  | **** |  
|Steven A. Ballmer                                            |  |                       |          |   |                       |  |    |                       |   |  |                  |  |  |              |   |   |                 |  |          |                     |  |  |    |   |  |  |     |  
|Dina Dublon(4)                                               |  |                       |          |   |                       |  |    |                       |   |  | 62,301            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Dennis F. Hightower(5)                                       |  |                       |          |   |                       |  |    |                       |   |  | 35,000            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|William L. Kimsey(6)                                         |  |                       |          |   |                       |  |    |                       |   |  | 36,094            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Robert I. Lipp(4)                                            |  |                       |          |   |                       |  |    |                       |   |  | 199,448           |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Blythe J. McGarvie(4)                                        |  |                       |          |   |                       |  |    |                       |   |  | 59,603            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Mark Moody-Stuart(4)                                         |  |                       |          |   |                       |  |    |                       |   |  | 73,081            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Wulf von Schimmelmann(7)                                     |  |                       |          |   |                       |  |    |                       |   |  | 55,000            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Carlos Vidal(2)(8)                                           |  |                       | 324,225   |   |                       |  | *   |                       |   |  | 9,020             |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Karl-Heinz Flöther(9)                                        |  |                       |          |   |                       |  |    |                       |   |  | 241,245           |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Mark Foster(10)                                              |  |                       |          |   |                       |  |    |                       |   |  | 537,042           |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|Michael G. McGrath(2)(11)                                    |  |                       | 693,999   |   |                       |  | *   |                       |   |  | 27,335            |  |  |              | ** |   |                 |  | 693,999   |                     |  |  | *** |   |  |  | **** |  
|Diego Visconti(2)(12)                                        |  |                       | 630,878   |   |                       |  | *   |                       |   |  | 25,968            |  |  |              | ** |   |                 |  |          |                     |  |  |    |   |  |  | **** |  
|All directors and executive officers as a group (23 persons) |  |                       | 5,491,962 |   |                       |  | 2.0 | %                     |   |  | 2,489,230         |  |  |              | ** | % |                 |  | 4,536,859 |                     |  |  | 1.6 | % |  |  | **** | %
|                                                             |  |                       |           |   |                       |  |     |                       |   |  |                   |  |  |              |    |   |                 |  |           |                     | 




|     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|*    | Less than 1% of Accenture SCAs Class I common shares
    outstanding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|**   | Less than 1% of Accenture Ltds Class A common shares
    outstanding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|***  | Less than 1% of Accenture Ltds Class X common shares
    outstanding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|**** | Less than 1% of the total number of Accenture Ltds
    Class A common shares and Class X common shares
    outstanding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|(1)  | Address for all persons listed is c/o Accenture, 1661 Page
    Mill Road, Palo Alto, California 94304 USA.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|(2)  | Subject to the provisions of its Articles of Association,
    Accenture SCA is obligated, at the option of the holder of its
    shares and at any time, to redeem any outstanding Accenture SCA
    Class I common shares held by the holder. The redemption
    price per share generally is equal to its current market value
    as determined in accordance with Accenture SCAs Articles
    of Association. See Business  Organizational
    Structure  Accenture SCA Class I Common
    Shares. Accenture SCA has the option to pay this
    redemption price with cash or by delivering Accenture Ltd
    Class A common shares on a one-for-one basis. Each time an
    Accenture SCA Class I common share is redeemed from a
    holder, Accenture Ltd has the option, and intends to, redeem an
    Accenture Ltd Class X common share from that holder, for a
    redemption price equal to the par value of the Accenture Ltd
    Class X common share, or $.0000225.
|(3)  | Includes 200,000 Accenture SCA Class I common shares held
    by a limited partnership in which Mr. Forehand has a
    beneficial interest.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|(4)  | Includes 55,000 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|(5)  | Consists of 35,000 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|(6)  | Includes 35,000 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|(7)  | Consists of 55,000 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|(8)  | Consists of 9,020 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|(9)  | Includes 9,658 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|(10) | Includes 10,842 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         





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##### 



|     |                                                                                                                                                                  
|---- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------
|(11) | Consists of 27,335 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.
|(12) | Consists of 25,968 Accenture Ltd Class A common shares that
    could be acquired through the exercise of stock options within
    60 days from October 24, 2005.

Equity Compensation Plan Information




|                                                       |                                   |                                    |             |             |                              |                            |     |                               |  |  |             |             | 
|------------------------------------------------------ | --------------------------------- | ---------------------------------- | ----------- | ----------- | ---------------------------- | -------------------------- | --- | ----------------------------- |  |  | ----------- | ----------- | 
|                                                       |                                   |                                    |             |             |                              | Number of shares remaining |    
|                                                       |                                   | Number of shares to be issued upon |             |             | Weighted average exercise    |                            |     | available for future issuance | 
|                                                       |                                   | exercise of outstanding options,   |             |             | price of outstanding         |                            |     | (excluding securities         | 
|Plan Category                                          |                                   | warrants and rights                |             |             | options, warrants and rights |                            |     | reflected in 1st column)      | 
|                                                       |                                   |                                    |             |             |                              |                            |     |                               | 
|Equity compensation plans approved by shareholders:    |                                   |                                    |             |             |                              |                            |     |                               |  |  |             |            
|                                                       | 2001 Share Incentive Plan         |                                    |             | 106,029,687 | (1)                          |                            | $   | 12.72                         |  |  |             | 183,163,938 | 
|                                                       | 2001 Employee Share Purchase Plan |                                    |             |            |                              |                            |     | N/A                           |  |  |             | 38,777,959  | 
|Equity compensation plans not approved by shareholders |                                   |                                    |            |             |                              |                            | N/A |                               |  |  |            |            
|                                                       |                                   |                                    |             |             |                              |                            |     |                               | 
|Total                                                  |                                   |                                    | 106,029,687 |             |                              |                            |     |                               |  |  | 221,941,897 |            
|                                                       |                                   |                                    |             |             |                              |                            |     |                               | 




|    |                                                                                                                                               
|--- | ----------------------------------------------------------------------------------------------------------------------------------------------
|(1) | Consists of 73,848,900 stock options with a weighted average
    exercise price of $18.27 per share and 32,180,787
    restricted share units.





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##### 








|         |                                       
|-------- | --------------------------------------
|ITEM 13. | CERTAIN TRANSACTIONS AND RELATIONSHIPS

Partner Liquidity Arrangements




Partner Tax Costs




Transactions with Directors