**Exhibit 31.2** **CHIEF    FINANCIAL OFFICER CERTIFICATION**     I, Michael G. McGrath, Chief Financial Officer of Accenture Ltd,    the general partner of Accenture SCA (the    “Registrant”), certify that:     1.     I have reviewed this Quarterly Report on    Form 10-Q    of the Registrant for the period ended May 31, 2006 as    filed with the Securities and Exchange Commission on the date    hereof;     2.     Based on my knowledge, this Quarterly 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 Quarterly    Report;     3.     Based on my knowledge, the financial statements, and other    financial information included in this Quarterly 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 Quarterly Report;     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))    and internal control over financial reporting (as defined in    Exchange Act    Rules 13a-15(f)    and    15d-15(f))    for the Registrant and have:      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 Quarterly Report is being prepared;      b)     Designed such internal control over financial reporting, or    caused such internal control over financial reporting to be    designed under our supervision, to provide reasonable assurance    regarding the reliability of financial reporting and the    preparation of financial statements for external purposes in    accordance with generally accepted accounting principles;      c)     Evaluated the effectiveness of the Registrant’s disclosure    controls and procedures and presented in this Quarterly Report    our conclusions about the effectiveness of the disclosure    controls and procedures, as of the end of the period covered by    this Quarterly Report based on such evaluation; and      d)     Disclosed in this Quarterly Report any change in the    Registrant’s internal control over financial reporting that    occurred during the Registrant’s third fiscal quarter that    has materially affected, or is reasonably likely to materially    affect, the Registrant’s internal control over financial    reporting; and     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):      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      b)     Any fraud, whether or not material, that involves management or    other employees who have a significant role in the    Registrant’s internal control over financial reporting.     Dated: June 30, 2006 /s/  Michael    G. McGrath    Michael G. McGrath    Chief Financial Officer of Accenture Ltd,    General Partner of Accenture SCA    (principal financial officer)