**Exhibit 31.2****CHIEF FINANCIAL OFFICER CERTIFICATION**I, Michael G. McGrath, Chief Financial Officer of Accenture Ltd (the “Registrant”), certify that:1. I have reviewed this Annual Report on Form 10-K of the Registrant for the fiscal year endedAugust 31, 2005 (this “Annual Report”) as filed with the Securities and Exchange Commission onthe date hereof;2. Based on my knowledge, this Annual Report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this Annual Report;3. Based on my knowledge, the financial statements, and other financial information included inthis Annual Report, fairly present in all material respects the financial condition, resultsof operations and cash flows of the Registrant as of, and for, the periods presented in thisAnnual Report;4. The Registrant’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the Registrant and have: a) Designed such disclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure that material informationrelating to the Registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which this Annual Report isbeing prepared;  b) Designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generally acceptedaccounting principles;  c) Evaluated the effectiveness of the Registrant’s disclosure controls and procedures andpresented in this Annual Report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this Annual Report based onsuch evaluation; and  d) Disclosed in this Annual Report any change in the Registrant’s internal control overfinancial reporting that occurred during the Registrant’s fourth fiscal quarter that hasmaterially affected, or is reasonably likely to materially affect, the Registrant’sinternal control over financial reporting; and5. The Registrant’s other certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the Registrant’s auditors and theaudit committee of Registrant’s board of directors (or persons performing the equivalentfunctions): a) All significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectthe 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 whohave a significant role in the Registrant’s internal controls over financial reporting.Dated: October 28, 2005     /s/ Michael G. McGrath  Michael G. McGrath  Chief Financial Officer of Accenture Ltd  (principal financial officer)