**Exhibit 99.1****REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**     **To the Participants of the Accenture Ltd 2001 Employee SharePurchase Plan and the Compensation Committee of the Board ofDirectors of Accenture Ltd:**     We have audited the accompanying statements of financialcondition of the Accenture Ltd 2001 Employee Share Purchase Plan(the “Plan”) as of August 31, 2006 and 2005, andthe related statements of operations and changes in plan equityfor each of the years in the three-year period endedAugust 31, 2006. These financial statements are theresponsibility of the Plan’s management. Our responsibilityis to express an opinion on these financial statements based onour audits.     We conducted our audits in accordance with the standards of thePublic Company Accounting Oversight Board (United States). Thosestandards require that we plan and perform the audit to obtainreasonable assurance about whether the financial statements arefree of material misstatement. An audit includes examining, on atest basis, evidence supporting the amounts and disclosures inthe financial statements. An audit also includes assessing theaccounting principles used and significant estimates made bymanagement, as well as evaluating the overall financialstatement presentation. We believe that our audits provide areasonable basis for our opinion.     In our opinion, the financial statements referred to abovepresent fairly, in all material respects, the financial positionof the Accenture Ltd 2001 Employee Share Purchase Plan as ofAugust 31, 2006 and 2005, and the changes in its financialstatus for each of the years in the three-year period endedAugust 31, 2006, in conformity with U.S. generallyaccepted accounting principles.     /s/ KPMG LLP    Chicago, Illinois October 18, 2006
 

 
**ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN****STATEMENTS OF FINANCIAL CONDITION****August 31, 2006 and 2005**           **2006** **2005**         Contributions receivable $49,934,071  $52,141,973            Plan equity $49,934,071  $52,141,973        The accompanying notes are an integral part of these financialstatements.
 

 
**ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN****STATEMENTS OF OPERATIONS AND CHANGES IN PLAN EQUITY****For the Years Ended August 31, 2006, 2005 and 2004**                **2006** **2005** **2004**           Participant contributions $158,250,884  $180,516,283  $146,240,708     Participant withdrawals  (9,573,269)  (9,315,040)  (7,718,721)    Purchases of Accenture Ltd Class A common shares  (150,885,517)  (168,639,514)  (134,229,204)               Net additions/(reductions) $(2,207,902) $2,561,729  $4,292,783               Plan equity at beginning of year  52,141,973   49,580,244   45,287,461               Plan equity at end of year $49,934,071  $52,141,973  $49,580,244           The accompanying notes are an integral part of these financialstatements.
 

 
**ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN****NOTES TO FINANCIAL STATEMENTS****1.****PLAN DESCRIPTION**     The following description of the Accenture Ltd 2001 EmployeeShare Purchase Plan (the “Plan”) is provided forgeneral information purposes. Participants in the Plan shouldrefer to the Plan document for more detailed and completeinformation.**General**     Under the Plan, which was approved by the shareholders ofAccenture Ltd (the “Company”) at their June 5,2001 meeting and approved and subsequently amended by the Boardof Directors (the “Board”) on June 6, 2001 andSeptember 4, 2001, respectively, the Company is authorizedto issue or transfer up to 75,000,000 Class A common shares(“Shares”) of the Company. The Plan is administered bythe Compensation Committee of the Board (the“Committee”), which may delegate its duties and powersin whole or in part as it determines, provided, however, thatthe Board may, in its sole discretion, take any actiondesignated to the Committee under the Plan as it may deemnecessary. The Company pays all expenses of the Plan. The Sharesmay consist, in whole or in part, of unissued Shares orpreviously issued Shares, which have been reacquired.     The Plan provides eligible employees of the Company or of aparticipating subsidiary with an opportunity to purchase Sharesat a purchase price established by the Committee, which shall inno event be less than eighty-five percent of thefair market value of a Share on the purchase date.     The “fair market value” on a given date is defined asthe arithmetic mean of the high and low prices of the Shares asreported on such date on the composite tape of the principalnational securities exchange on which the Shares are listed oradmitted to trading, or, if no sale of Shares shall have beenreported on the composite tape of any national securitiesexchange on such date, then the immediately preceding date onwhich sales of the Shares have been so reported or quoted shallbe used.     In general, employees of the Company or a participatingsubsidiary are eligible to participate in the Plan, except thatthe Committee may exclude employees (either generally or byreference to a subset thereof) (1) whose customaryemployment is for less than five months per calendar year orless than 20 hours per week; (2) who own sharespossessing 5% or more of the total combined voting power orvalue of all classes of shares of the Company or any subsidiary;or (3) who are highly compensated employees under theInternal Revenue Code of 1986, as amended (the“Code”). The Plan does not currently qualify as an“employee stock purchase plan” under Section 423of the Code and therefore receipt of the Shares will be ataxable event to the participant. The Plan is not subject to theprovisions of the Employee Retirement Income Security Act of1974, as amended.**Contributions**     Payroll deductions will generally be made from the compensationpaid to each participant for each offering period in such wholepercentages not to exceed 10% as elected by the participant(up to a per participant maximum of $7,500 per offering period), provided that no participant will be entitled to purchase,during any calendar year, Shares with an aggregate value inexcess of $25,000. A participant cannot change the rate ofpayroll deductions once an offering period has commenced. TheCommittee has specified procedures by which a participant mayincrease or decrease the rate of payroll deductions forsubsequent offering periods. All payroll
 

 
**ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN****NOTES TO FINANCIAL STATEMENTS**deductions made with respect to a participant are credited tothe participant’s payroll deduction account under the Planand are deposited with the general funds of the Company. Allfunds of participants received or held by the Company under thePlan before purchase or issuance of the Shares are held withoutliability for interest or other increment. Offering periods infiscal 2006 included six-month periods ended November 1,2005 and May 1, 2006. The current offering period commencedon May 2, 2006 and will end on November 1, 2006.**Share Purchases**     As soon as practicable following the end of each offeringperiod, the number of Shares purchased by each participant isdeposited into a brokerage account established in theparticipant’s name. Dividends that are declared on the Shares held in thebrokerage account are paid in cash or reinvested.A summary of information with respect to share purchases was asfollows:                 **Number of**    **Number of** **Shares** **Purchase****OfferingPeriod Ended** **Participants** **Purchased** **Price**           May 1, 2006  27,849   2,961,370  $24.99     November 1, 2005  28,301   3,445,071  $22.31     May 1, 2005  30,318   5,098,542  $18.48     November 1, 2004  26,252   3,686,297  $20.18     May 1, 2004  24,627   3,385,425  $20.05     November 1, 2003  23,781   4,749,267  $13.97 **Withdrawal**     Participants may withdraw from an offering period or the Planunder the terms and conditions as established by the Committee.Upon a participant’s withdrawal, all accumulated payrolldeductions in that participant’s Plan account are returnedwithout interest, as permitted by applicable law, and theparticipant is not entitled to any Shares with respect to theapplicable offering period. The participant may be permitted toparticipate in subsequent offering periods pursuant to the termsand conditions determined by the Committee. A participant shallcease to participate in the Plan upon termination of employmentfor any reason. In general, all payroll deductions are repaidwithout interest, as permitted by applicable law, to the formerparticipant or the former participant’s beneficiary.**Adjustments**     The number of Shares issued or reserved pursuant to the Plan (orpursuant to outstanding awards) is subject to adjustment onaccount of share splits, share dividends and other changes inthe Shares. In the event of a change in control of the Company,the Committee may take any actions it deems necessary ordesirable with respect to any option as of the date ofconsummation of the change in control.**Plan Amendment and Termination**     The Board may amend, alter or discontinue the Plan, provided,however, that no amendment, alteration or discontinuation willbe made that would increase the number of Shares authorized forthe Plan or, without a participant’s consent, would impairthe participant’s rights and obligations under
 

 
**ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN****NOTES TO FINANCIAL STATEMENTS**the Plan. The Plan shall terminate upon the earliest of(1) the termination of the Plan by the Board; (2) theissuance of all of the Shares reserved for issuance under thePlan; or (3) the tenth anniversary of the effective date ofthe Plan.**2.****BASIS OF PRESENTATION**     The accompanying financial statements have been prepared on theaccrual basis of accounting. The preparation of financialstatements in conformity with generally accepted accountingprinciples requires the Plan’s management to use estimatesand assumptions that affect the accompanying financialstatements and disclosures. Actual results could differ fromthese estimates.     At August 31, 2006, Contributions Receivable representspayroll deductions from participants with respect to theoffering period beginning May 2, 2006 and endingNovember 1, 2006. These payroll deductions are held by AccentureLtd and/or its affiliates.     Plan equity represents net assets available for future sharepurchases or participant withdrawals.