Document:

Assumption and General Amendment Agreement

 Exhibit 10.1 
 ASSUMPTION AND GENERAL AMENDMENT AGREEMENT 
 This Assumption and General Amendment Agreement (this
“Agreement”) is made as of September 1, 2009, by and between Accenture Ltd., an exempted company incorporated with limited liability under the laws of Bermuda (“Accenture Ltd”), and Accenture plc, a public
limited company under the laws of Ireland (“Accenture plc”). 
 RECITALS 
 WHEREAS, the boards of directors of Accenture Ltd and Accenture plc have previously approved a series of transactions to be effected pursuant to a
Scheme of Arrangement (the “Scheme of Arrangement”) in accordance with the laws of Bermuda, pursuant to which Accenture plc will become the parent holding company of Accenture Ltd and Accenture Ltd Class A and Class X common
shares (“Class A Common Shares” and “Class X Common Shares,” respectively, and collectively the “Common Shares”) will effectively be exchanged for Accenture plc Class A and Class X ordinary
shares (“Class A Ordinary Shares” and “Class X Ordinary Shares,” respectively, and collectively the “Ordinary Shares”) on a one-for-one basis, other than with respect to fractional shares (such
transactions are collectively referred to as the “Transaction”); 
 WHEREAS, in accordance with Bermuda law, the
Transaction will take place on the effectiveness of the Scheme of Arrangement (the “Effective Time”); 
 WHEREAS,
Accenture Ltd maintains and sponsors those certain equity compensation-related plans, and certain other plans, agreements, awards and arrangements listed on Exhibit A hereto (collectively, the “Assumed Stock Plans”),
providing for the grant or award to its directors, officers and employees and other persons of (a) options, restricted shares or other rights to purchase or receive Class A Common Shares or (b) the right to receive benefits or other
amounts by reference to Class A Common Shares (individually, an “Assumed Stock Award” and collectively, the “Assumed Stock Awards”); 
 WHEREAS, in connection with the Transaction, Accenture plc desires to assume and adopt the Assumed Stock Plans and the Assumed Stock Awards, and
to issue or cause to be issued Class A Ordinary Shares (from Accenture plc or through one of its subsidiaries) in lieu of Class A Common Shares being issued in connection with such Assumed Stock Plans and Assumed Stock Awards; 

WHEREAS, the Compensation Committee of the board of directors of Accenture Ltd passed resolutions on July 22, 2009 to adjust the Plans
(pursuant to their terms) and outstanding equity based awards and grants thereunder to provide for the issuance of equity interests in Accenture plc in place of Accenture Ltd, at the Effective Time; 
 NOW, THEREFORE, in consideration of the foregoing and for good and valuable consideration, the receipt and sufficiency of which is hereby
acknowledged, at and as of the Effective Time: 
 1. Pursuant to the terms of this Agreement and in connection with the Transaction, Accenture Ltd
hereby assigns to Accenture plc, and Accenture plc hereby accepts from Accenture Ltd and hereby assumes, the Assumed Stock Plans and the related Assumed Stock Awards and the rights and obligations of Accenture Ltd under the Assumed Stock Plans and
Assumed Stock Awards. As a result of such assignment and assumption, Accenture plc will be the sponsor of the Assumed Stock Plans and Class A Ordinary Shares will be issued under the Assumed Stock Plans in lieu of Class A Common Shares
being issued thereunder. 
 2. To the extent any Assumed Stock Plan and Assumed Stock Award (each, a “Benefit Document”, and
collectively, the “Benefit Documents”) provides for the issuance, acquisition, holding or purchase of, or otherwise relates to or references, Class A Common Shares, then, pursuant to the terms hereof and thereof, such Benefit
Document is hereby amended to provide for the issuance, acquisition, purchase or holding of, or otherwise relate to or reference, Class A Ordinary Shares (or benefits or other amounts determined in accordance with the Benefit Documents). For
the purposes of the Assumed Stock Plans, Accenture Ltd confirms that its board of directors and the Compensation Committee of that board have approved that amendment of the Assumed Stock Plans. It is acknowledged by the parties that amendment of the
Benefit Documents is not intended to prejudice or diminish the rights of holders of Assumed Stock Awards. 

 3. All references in the Assumed Stock Plans and Assumed Stock Awards to “Accenture Ltd” or its
predecessors are hereby amended to be references to “Accenture plc.” 
 4. All outstanding Assumed Stock Awards or any other benefits
available which are based on Class A Common Shares and which have been granted under the Assumed Stock Plans (including, as applicable, any Class A Common Shares exchanged in connection with the Transaction) shall remain outstanding
pursuant to the terms hereof and thereof, as adopted as described herein. 
 5. Each Assumed Stock Award shall, pursuant to the terms hereof and
thereof, be exercisable, issuable, held, available or vest upon the same terms and conditions as under the applicable Benefit Document, except that upon the exercise, issuance, holding, availability or vesting of such Assumed Stock Awards, as
applicable, Class A Ordinary Shares are hereby issuable or available, or benefits or other amounts determined, by reference to Class A Ordinary Shares, in lieu of Class A Common Shares. 
 6. Each Assumed Stock Award that is a stock option (i) is hereby assumed by Accenture plc, or (ii) the obligations thereunder are hereby assumed by
Accenture plc, as applicable, in such manner that Accenture plc would be a corporation “assuming a stock option in a transaction to which section 424(a) applies” within the meaning of Section 424 of the U.S. Internal Revenue Code of
1986, as amended (the “Code”), were Section 424 of the Code applicable to such Assumed Stock Award, with regard to the requirements of U.S. Treasury Regulation Section 1.424-1(a)(5)(iii) for options that are intended
to qualify under Section 422 of the Code, and with regard to the requirements of U.S. Treasury Regulation Section 1.409A-1(b)(5)(v)(D) for other options. 
 7. Subject to the terms of this Agreement, as amended hereby, each Benefit Document is specifically ratified and reaffirmed by Accenture plc. 
 8. This Agreement will be effective immediately prior to the Effective Time subject to effective completion of the Transaction. 
 9.
THIS AGREEMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES UNDER THIS AGREEMENT WILL BE GOVERNED BY, AND CONSTRUED AND INTERPRETED IN ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK. 
 (Remainder of page intentionally blank) 

 IN WITNESS WHEREOF, the undersigned have executed this Agreement, which may be executed in multiple
counterparts, but when taken together make one and the same instrument, as of the date first set forth above. 
  

			
	ACCENTURE LTD
		
	By:	 	 /s/ Douglas G. Scrivner

	Name:	 	Douglas G. Scrivner
	Title:	 	Secretary
	
	The Common Seal of
	 ACCENTURE PLC
 was affixed
hereto

		
	By:	 	 /s/ Douglas G. Scrivner

	Name:	 	Douglas G. Scrivner
	Title:	 	General Counsel and Secretary

 [Assumption and General Amendment Agreement] 

 EXHIBIT A 
 Assumed Stock Plans 
 ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN (as amended September 4, 2001) 

ACCENTURE LTD 2001 SHARE INCENTIVE PLAN (and all equity-based award agreements granted thereunder)First Supplemental Agreement to Support Agreement

 Exhibit 10.2 
  
  
  
 ACCENTURE
LTD 
 – and – 
 ACCENTURE plc 
 – and – 
 ACCENTURE CANADA HOLDINGS INC. 
 First Supplemental Agreement 
 Dated September 1, 2009 
 to

 Support Agreement dated as of May 23, 2001 

 THIS FIRST SUPPLEMENTAL AGREEMENT TO SUPPORT AGREEMENT is entered into as of September 1, 2009, by
and between ACCENTURE LTD, an exempted company registered under the laws of Bermuda (“ParentCo”), ACCENTURE plc, an Irish public limited company (“Successor ParentCo”) and ACCENTURE CANADA HOLDINGS INC., a corporation
incorporated under the laws of Ontario (the “Corporation”); 
 WHEREAS pursuant to a Support Agreement (the “Support
Agreement”) dated as of May 23, 2001, ParentCo and the Corporation established a procedure whereby ParentCo would take certain actions and make certain payments and deliveries necessary to ensure that the Corporation will be able to make
certain payments and to deliver or cause to be delivered Class A Shares in satisfaction of the obligations of the Corporation under the Exchangeable Share Provisions with respect to the payment and satisfaction of dividends, Liquidation
Amounts, Retraction Prices and Redemption Prices, all in accordance with the Exchangeable Share Provisions; 
 WHEREAS pursuant to a Scheme
of Arrangement to be undertaken pursuant to the laws of Bermuda, ParentCo is undertaking a reorganization whereby ParentCo will become a wholly-owned subsidiary of Successor ParentCo and holders of Class A Shares will become holders of
Class A ordinary shares of Successor ParentCo; 
 WHEREAS pursuant to Article 11 of the terms of the Exchangeable Shares, the
Exchangeable Shares will automatically be adjusted such that references to Class A Shares in the terms of the Exchangeable Shares and the Support Agreement will automatically refer to Class A ordinary shares of Successor ParentCo;

 WHEREAS pursuant to section 4.2 of the Support Agreement, the parties hereto are entering into this First Supplemental Agreement in order
to amend and modify the Support Agreement as necessary in order that it shall apply with full force and effect, mutatis mutandis, to the Class A ordinary shares of Successor ParentCo, and the parties hereto are executing and delivering this
First Supplemental Agreement to give effect to and evidence such necessary amendments and modifications; 
 NOW, THEREFORE, in consideration
of the respective covenants and agreements provided in this agreement and for other good and valuable consideration (the receipt and sufficiency of which are hereby acknowledged), the parties agree as follows: 
 ARTICLE ONE – DEFINITIONS AND INTERPRETATION 
 Section 1.01 Definitions 
 In this First Supplemental Agreement, unless there is something in the subject matter
or context inconsistent therewith or unless otherwise expressly provided “First Supplemental Agreement”, “herein”, “hereby”, “hereof”, and similar expressions mean or refer to this First Supplemental
Agreement; and the expressions “Article” and “Section” followed by numbers mean and refer to the specified Article or Section of this First Supplemental Agreement, unless the context otherwise requires. 
 Section 1.02 Incorporation of Support Agreement 
 This First Supplemental Agreement is supplemental to and will hereafter be read in conjunction with the Support Agreement and the Support Agreement and any supplemental agreements will hereinafter have effect so far as practicable as if all
the provisions thereof and hereof were contained in one instrument. In this First Supplemental Agreement and the recitals hereto, unless there is something in the subject matter or context inconsistent therewith, or unless so stated to the contrary
in this First Supplemental Agreement, the words and expressions herein contained, including in the recitals hereto, which are defined in the Support Agreement will have the meanings given to such words and expressions in the Support Agreement.

 Section 1.03 Reference to and Effect on the Support Agreement 
 On and after the Effective Time, each reference in the Support Agreement to “this Agreement”, “hereunder”, “hereof”,
“herein”, or words of like import, and each reference to the Support Agreement in any and all agreements, documents and instruments delivered by Successor ParentCo, ParentCo or the Corporation or any other person will mean and refer to the
Support Agreement as supplemented hereby. 

 Section 1.04 Interpretation not Affected by Headings, etc. 
 The division of this First Supplemental Agreement into Articles and Sections and the insertion of headings are for convenience of reference only and will
not affect the construction or interpretation hereof. 
 ARTICLE TWO – ASSIGNMENT AND ASSUMPTION 
 Section 2.01 Vesting of Benefits 
 From
and after the Effective Time, Successor ParentCo shall possess and from time to time may exercise each and every right and power of ParentCo under the Support Agreement in the name of ParentCo or otherwise and any act or proceeding by any provision
of this agreement required to be done or performed by the board of directors of ParentCo or any officers of ParentCo may be done and performed with like force and effect by the directors or officers of Successor ParentCo. 
 Section 2.02 Covenants and Obligations 
 As of the Effective Time, Successor ParentCo: 
  

	 	a.	hereby assumes liability for all moneys payable and property deliverable under the Support Agreement; 

  

	 	b.	hereby covenants and agrees to pay and deliver or cause to be delivered all moneys payable and property deliverable under the Support Agreement; and 

  

	 	c.	covenants and agrees to observe and perform all the covenants and obligations of ParentCo under the Support Agreement. 

 ARTICLE THREE – MISCELLANEOUS 
 Section 3.01 Further Assurances 
 The parties will execute and deliver such further and other instruments and
take such further or other action as may be necessary or advisable to give effect to this First Supplemental Agreement and the provisions hereof. 
 Section 3.02 Counterparts 
 This First Supplemental Agreement may be simultaneously executed in several
counterparts, each of which so executed will be deemed to be an original, and all such counterparts together will constitute one and the same instrument. 
  

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 IN WITNESS WHEREOF the parties have executed this First Supplemental Agreement on the date first
mentioned above under the hands of their proper officers duly authorized in that behalf. 
  

			
	ACCENTURE plc
		
	Per:	 	 /s/ Douglas G. Scrivner

	Name:	 	Douglas G. Scrivner
	Title:	 	General Counsel and Secretary
	
	ACCENTURE LTD
		
	Per:	 	 /s/ Douglas G. Scrivner

	Name:	 	Douglas G. Scrivner
	Title:	 	Secretary
	
	ACCENTURE CANADA HOLDINGS INC.
		
	Per:	 	 /s/ Joel Stern

	Name:	 	Joel Stern
	Title:	 	Director
		
	Per:	 	 /s/ William Morris

	Name:	 	William Morris
	Title:	 	Director

  

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