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Exhibit 31.2

CHIEF FINANCIAL OFFICER CERTIFICATION

I,
Harry L. You, Chief Financial Officer of Accenture Ltd (the Registrant), certify that:



|1. |  | I have reviewed this Annual Report on Form
10-K of Accenture Ltd (Annual Report);
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|2. |  | Based on my knowledge, this Annual 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 Annual Report;
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|3. |  | Based on my knowledge, the financial statements, and other financial information included in
this Annual 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
Annual 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
the Annual Report our
conclusions about the
effectiveness of the
disclosure controls and
procedures, as of the end
of the period covered by
this Annual Report based on such
evaluation; and
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|c) |  | Disclosed in this Annual Report
any change in the
Registrants internal
control over financial
reporting that occurred
during the Registrants
fourth 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 the 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: November 13, 2003

/S/ HARRY L. YOUChief Financial
Officer of Accenture Ltd (principal financial officer)