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Exhibit 99.3

ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN

STATEMENTS OF FINANCIAL CONDITION

August 31, 2003 and 2002

2003
    
    
    2002Contributions Receivable
    
    $
    45,287,461
    
    
    $
    66,628,459Plan Equity
    
    $
    45,287,461
    
    
    $
    66,628,459




The accompanying notes are an integral part of these financial statements.





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ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN

STATEMENTS OF OPERATIONS AND CHANGES IN PLAN EQUITY

For the Years Ended August 31, 2003 and 2002 and the Period Ended August 31, 2001

2003
    
    
    2002
    
    
    2001Participant contributions
    
    $
    152,461,068
    
    
    $
    140,211,615
    
    
    $
    Participant withdrawals
    
    
    (15,654,747
    )
    
    
    (6,947,881
    )
    
    
    Purchases of Accenture Ltd Class A common
shares
    
    
    (158,147,319
    )
    
    
    (66,635,275
    )
    
    
    Net (reductions)/additions
    
    $
    (21,340,998
    )
    
    $
    66,628,459
    
    
    $
    Plan equity at beginning of year
    
    $
    66,628,459
    
    
    $
    
    
    
    $
    Plan equity at end of year
    
    $
    45,287,461
    
    
    $
    66,628,459
    
    
    $
    


The accompanying notes are an integral part of these financial statements.





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ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN
NOTES TO FINANCIAL STATEMENTS

1. PLAN DESCRIPTION

The following description of the Accenture Ltd 2001 Employee Share Purchase
Plan (the Plan) is provided for general information purposes. Participants in
the Plan should refer to the Plan document for more detailed and complete
information.

General
Under the Plan, which was approved by the shareholders of Accenture Ltd (the
Company) at their June 5, 2001 meeting and approved and subsequently amended
by the Board of Directors (the Board) on June 6, 2001 and September 4, 2001,
the Company is authorized to issue or transfer up to 75,000,000 Class A common
shares (Shares) of the Company. The Plan is administered by the Compensation
Committee of the Board (the Committee), which may delegate its duties and
powers in whole or in part as it determines, provided, however, that the Board
may, in its sole discretion, take any action designated to the Committee under
the Plan as it may deem necessary. The Company pays all expenses of the Plan.
The Shares may consist, in whole or in part, of unissued Shares or previously
issued Shares, which have been reacquired.

The Plan provides eligible employees of the Company or of a participating
subsidiary with an opportunity to purchase Shares at a purchase price
established by the Committee, which shall in no event be less than eighty-five
percent of the lesser of:



|(a) |  | the fair market value of a Share on the offering date; or
|--- |  | ---------------------------------------------------------



|(b) |  | the fair market value of a Share on the purchase date.
|--- |  | ------------------------------------------------------

The fair market value on a given date is defined as the arithmetic mean of
the high and low prices of the Shares as reported on such date on the composite
tape of the principal national securities exchange on which the Shares are
listed or admitted to trading, or, if no sale of Shares shall have been
reported on the composite tape of any national securities exchange on such
date, then the immediately preceding date on which sales of the Shares have
been so reported or quoted shall be used.

In general, employees of the Company or a participating subsidiary are eligible
to participate in the Plan, except that the Committee may exclude employees
(either generally or by reference to a subset thereof) (1) whose customary
employment is for less than five months per calendar year or less than 20 hours
per week; (2) who own shares possessing 5% or more of the total combined voting
power or value of all classes of shares of the Company or any subsidiary; or
(3) who are highly compensated employees under the Internal Revenue Code of
1986, as amended (the Code). The Plan does not currently qualify as an
employee stock purchase plan under Section 423 of the Code and therefore
receipt of the Shares will be a taxable event to the participant. The Plan is
not subject to the provisions of the Employee Retirement Income Security Act of
1974, as amended. The Plan is designed to be exempt from U.S. federal income
taxes.





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ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN
NOTES TO FINANCIAL STATEMENTS  (Continued)

Contributions
Payroll deductions will generally be made from the compensation paid to each
participant for each offering period in such whole percentages not to exceed
10% as elected by the participant, provided that no participant will be
entitled to purchase, during any calendar year, Shares with an aggregate value
in excess of $25,000. A participant cannot change the rate of payroll
deductions once an offering period has commenced. The Committee has specified
procedures by which a participant may increase or decrease the rate of payroll
deductions for subsequent offering periods. All payroll deductions made with
respect to a participant are credited to the participants payroll deduction
account under the plan and are deposited with the general funds of the Company.
All funds of participants received or held by the Company under the Plan
before purchase or issuance of the shares are held without liability for
interest or other increment. Offering periods in fiscal year 2003 included a
six-month period ended September 30, 2002 and a seven-month period, from
October 1, 2002 through May 1, 2003. The current offering period commenced on
May 2, 2003 and will end on November 1, 2003. Subsequent offering periods will
run for six-month periods beginning each November 2 and May 2.

Share
Purchases
As soon as practicable following the end of each offering period, the number of
Shares purchased by each participant is deposited into a brokerage account
established in the participants name. Unless otherwise permitted by the
Committee, dividends that are declared on the Shares held in the brokerage
account are reinvested in whole or fractional Shares.

During the fiscal year ended August 31, 2002, for the offering period ended
March 31, 2002, 27,375 participants purchased 6,112,599 Shares under the Plan.
The purchase price was $10.90 per Share. For the offering period ended
September 30, 2002, 28,762 participants purchased an additional
6,376,120
Shares under the Plan. The purchase price was $11.77. For the offering
period ended May 1, 2003, 25,242 participants purchased an additional 6,813,791
Shares under the Plan. The purchase price was $12.20.

Withdrawal
Participants may withdraw from an offering period or the Plan under the terms
and conditions as established by the Committee. Upon a participants
withdrawal, all accumulated payroll deductions in that participants Plan
account are returned without interest, as permitted by applicable law, and the
Participant is not entitled to any Shares with respect to the applicable
offering period. The participant may be permitted to participate in subsequent
offering periods pursuant to the terms and conditions determined by the
Committee. A participant shall cease to participate in the Plan upon
termination of employment for any reason. In general, all payroll deductions
are repaid without interest, as permitted by applicable law, to the former
participant or the former participants beneficiary.

Adjustments
The number of Shares issued or reserved pursuant to the Plan (or pursuant to
outstanding awards) is subject to adjustment on account of share splits, share
dividends and other changes in the Shares. In the event of a change in control
of the Company, the Committee may take any actions it deems necessary or
desirable with respect to any option as of the date of consummation 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 will be made that would increase the
number of Shares authorized for the Plan or, without a participants consent,
would impair the participants rights and obligations under the Plan. The Plan
shall terminate upon the earliest of (1) the termination of the Plan by the
Board; (2) the issuance of all of the Shares reserved for issuance under the
Plan; or (3) the tenth anniversary of the effective date of the Plan.





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ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN
NOTES TO FINANCIAL STATEMENTS  (Continued)

2. BASIS OF PRESENTATION

The accompanying financial statements have been prepared on the accrual basis
of accounting. The preparation of financial statements in conformity with
accounting principles generally accepted in the United States requires the Plans management to use
estimates and assumptions that affect the accompanying financial statements and
disclosures. Actual results could differ from these estimates.

At August 31, 2003, Contributions Receivable represents payroll deductions from
participants with respect to the offering period beginning May 2, 2003 and
ending November 1, 2003. Contributions receivable is short-term in nature, and
accordingly, its carrying value approximates fair value.

Plan Equity represents net assets available for future share purchases or
participant withdrawals.