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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 quarterly report on Form 10-Q of Accenture SCA (the Registrant);
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|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;
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|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 period presented
in this quarterly 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 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
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|c) |  | Disclosed in this quarterly report any
change in the Registrants internal control
over financial reporting that occurred
during the Registrants most recent 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 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: January 13, 2004

/s/ HARRY L. YOU
        Chief Financial Officer of Accenture Ltd
        (principal financial officer)