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Exhibit 31.2

CHIEF FINANCIAL OFFICER CERTIFICATION

I, Harry L. You, Chief Financial Officer of Accenture Ltd, the general partner
of Accenture SCA, certify that:



| | 1. |  | I have reviewed this Annual Report on Form 10-K (Annual Report) of Accenture SCA (the Registrant);
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| | 2. |  | Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this Annual Report;
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| | 3. |  | Based on my knowledge, the financial statements, and other financial information included in this Annual Report, fairly present in
all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods
presented in this Annual Report;
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| | 4. |  | The Registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Registrant and have:
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| | a) |  | Designed such disclosure controls
and procedures, or caused such
disclosure controls and
procedures to be designed under
our supervision, to ensure that
material information relating to
the Registrant, including its
consolidated subsidiaries, is
made known to us by others within
those entities, particularly
during the period in which this
report is being prepared;
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| | b) |  | Evaluated the effectiveness of
the Registrants disclosure
controls and procedures and
presented in this Annual Report
our conclusions about the
effectiveness of the disclosure
controls and procedures, as of
the end of the period covered by
this Annual Report based on such
evaluation; and
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| | c) |  | Disclosed in this Annual Report
any change in the Registrants
internal control over financial
reporting that occurred during
the Registrants fourth fiscal
quarter that has materially
affected, or is reasonably likely
to materially affect, the
registrants internal control
over financial reporting.
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| | 5. |  | The Registrants other certifying officer and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the Registrants auditors and the audit committee of the Registrants board of directors (or persons
performing the equivalent functions):
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| | a) |  | All significant deficiencies and
material weaknesses in the design
or operation of internal control
over financial reporting which
are reasonably likely to
adversely affect the Registrants
ability to record, process,
summarize and report financial
information; and
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| | b) |  | Any fraud, whether or not
material, that involves
management or other employees who
have a significant role in the
Registrants internal controls
over financial reporting.
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Dated: November 13, 2003/s/ HARRY L. YOU

Chief Financial Officer of Accenture Ltd(principal financial officer)