Document:

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                                                                    Exhibit 10.3

                                SERVICE AGREEMENT

                              for Managing Director

between

                                 Accenture GmbH,
                              Otto-Volger-StraBe 15
                              65843 Sulzbach/Taunus
                           (hereinafter the "Company")

and

                           (hereinafter the "Partner")

Article 1 - Position and Scope of Duties

1.1      As of June 1, 2001, ___________ shall be employed by the Company as
         managing director (Geschaftsfuhrer), and may carry the title "Partner".
         He/She may represent the Company jointly with another managing director
         or a holder of Prokura. The restrictions set out in section 181 German
         Civil Code (Burgerliches Gesetzbuch) (prohibition of self-contracting)
         shall apply.

1.2      The specific responsibilities and duties of the Partner shall be
         determined and assigned to him/her by his/her Supervising Partner
         (hereinafter the "SP") who shall be Partner of the Accenture Group. The
         SP shall be determined by the Country Managing Director of the Company
         (hereinafter the "CMD"), to whom the Partner in case of doubt may turn
         for further determination.

1.3      The SP may also assign different and/or additional responsibilities to
         the Partner and determine an allocation of responsibilities.

1.4      The Partner shall perform his/her duties as managing director by
         observing the diligence of a prudent businessman in accordance with the
         provisions of this Service Agreement, the general and specific
         directives or instructions given by the Company or the SP, and in
         accordance with the law. The Partner shall also comply with Accenture
         Group's policies and guidelines as issued from time to time. The
         Partner will on his/her own initiative inform himself/herself about the
         actual version of such policies which will be published by the Company
         in the usual way.

1.5      The Partner shall report to the SP, or to any other officer of the
         Accenture Group who may in future assume the responsibilities currently
         assigned to the SP. The Partner may consult the SP on any issue that is
         beyond the ordinary operation of the business. In case of doubt, he/she
         shall request directions in writing or telefax.

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1.6      The Partner shall work whatever hours are required for the fulfillment
         of his/her tasks. The Partner is furthermore prepared to travel
         extensively inside and outside Germany as the business requires, and
         he/she is aware that the Company may assign him/her further and
         different tasks. Such tasks may include work in another country outside
         Germany permanently or for a long (6 months or longer) period of time,
         work on premises of another company of the Accenture Group or on
         premises of a client, customer or supplier, and may include a change in
         the form and contents of the Partner's work.

Article 2 - Other Activities

2.1      The Partner shall devote his/her full working time and ability to the
         Company's business. Any other activity, be it for remuneration or not,
         including any part time work, is subject to the explicit prior written
         consent of the SP, who may deny such consent if in his/her view such
         activity is not in the interest of the Company, and who may also make
         his/her consent contingent upon the Partner forwarding any proceeds
         from such other activities to the Company. The same shall apply for
         representation activities and honorary function the Partner intends to
         accept.

2.2      Scientific and literary activity is permitted, provided that the
         Company is informed prior to publication, and that such activity does
         not adversely affect the working capacity of the Partner, does not give
         rise to the divulging of confidential information, or is in any other
         way not in the interest of the Company. Any use of the Company's name
         shall require prior approval of the Company. Article 8 remains
         unaffected.

2.3      The Partner shall not during the term of this Service Agreement solicit
         or assist or facilitate the solicitation of any employee of the Company
         or of any of its affiliates with the intention of causing them to
         render services to any other person or activity.

Article 3 - Remuneration

3.1      The Partner shall be entitled to a gross annual Base Compensation which
         will be subject to review at the beginning of each subsequent fiscal
         year. The net amount of such compensation shall be paid in 12 equal
         monthly instalments, payable in arrears. The calculation of such net
         amount will also include deductions for benefits such as car cost,
         pension contributions and insurance premiums.

         By payment of the above mentioned Base Compensation all activities
         which the Partner has to perform under this Service Agreement shall be
         considered. In particular, the Partner shall not be entitled to any
         additional compensation for overtime work.

         In addition, the Partner may be paid a bonus depending on the Company's
         and his/her performance.

         For the remainder of the current fiscal year after signature of this
         Contract, the monthly base compensation shall amount to gross EURO
         ___________________. In addition, the Partner may be paid

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         a bonus depending on the Company's and his/her performance during the
         months September through May of Fiscal Year 2001.

3.2      In addition, the Company shall bear the employer portion of the
         mandatory social security contributions (Arbeitgeberanteil
         Sozialversicherungsbeitrage) including contributions to state
         unemployment and medical insurance according to German law. In case the
         Partner opts for a private medical insurance instead of the state
         medical insurance the Company will bear half of the contributions due
         up to a maximum of what would have to be paid by the Company to the
         state medical insurance for the Partner's personal medical insurance.

3.3      The Partner shall participate in the Partners' Pension Plan
         "Versorgungszusage fur die Partner der Accenture GmbH", June 2001.

Article 4 - Other Benefits

4.1      Travel expenses and other necessary expenses reasonably incurred by the
         Partner in the furtherance of the Company's business shall be
         reimbursed according to the guidelines of the Company as amended from
         time to time and within the framework of the principles applicable in
         Germany for tax purposes. The Partner will, however, in accordance with
         the applicable guidelines and policies of the Company cultivate and
         entertain at his/her own expense and to a reasonable extent clients,
         prospective clients and others whose regard for the Company is an
         important factor in its continued growth.

4.2      The Company shall in accordance with its rules provide the Partner with
         a company car for business and private use. Further details including
         regulations concerning cost coverage are stipulated in the respective
         policy as amended from time to time.

4.3      The Company shall provide insurance cover of the Partner against
         specified risks in accordance with the applicable Company policy as
         amended from time to time.

4.4      Accenture, Ltd. operates a Stock Program. The Partner shall participate
         in such Program in accordance with its terms and conditions as amended
         from time to time.

Article 5 - Inability to Perform Duties

5.1      In case the Partner shall be unable to perform his/her duties under
         this Service Agreement, be it for health or other reasons, he/she shall
         inform the Company immediately. In case the inability to work shall
         last for a long period, the Partner shall provide the Company with an
         appropriate medical certificate should this be required by the Company.
         If the Partner is prevented from carrying out his/her duties under this
         Service Agreement due to illness he/she shall continue to be entitled
         to payment of his/her Base Compensation in accordance with the
         provision of the German Continued Payment of Salary Act
         (Entgeltfortzahlungsgesetz) as amended from time to time. In addition,
         the relevant global and local Accenture policies shall apply as amended
         from time to time.

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5.2      In order to cover the additional risks due to inability to perform
         his/her duties, the Partner is required to take out an insurance as
         stipulated by the respective Company policy as amended from time to
         time at his/her expense.

5.3      The Partner herewith transfers to the Company, and the Company accepts
         such transfer, any claim for damages he/she may have against a third
         party in connection with his/her inability to work up to the amount of
         damages incurred to the detriment of the Company, and he/she will
         provide the company with all necessary assistance to enforce such
         transferred claim.

Article 6 - Vacation

6.1      The Partner shall be entitled to an annual vacation of 25 working days
         excluding Saturdays, Sundays and Public Holidays.

6.2      The time of vacation shall be coordinated with the SP, thereby taking
         into consideration the personal wishes of the Partner, the vacation
         plan of other Partners and employees, and the interests of the Company.

6.3      Vacation entitlement accrues month by month evenly through the year.
         Vacation not taken in any calendar year may only be carried forward to
         the next calendar year with the written approval of the SP. Vacation
         carried forward must be taken until March 31 of this calendar year. If
         the vacation is not taken until then, it shall be forfeited. In any
         case there is no entitlement for payment in lieu of vacation.

Article 7 - Confidentiality, Client Protection, Data Protection

7.1      The Partner accepts a duty of secrecy and confidentiality with respect
         to

         -        all business and trade secrets of the Company and any
                  Accenture Group company, i.e., all facts related to the
                  business of the Company and any Accenture Group company which
                  are not in the public domain and in the secrecy of which the
                  Company and any Accenture Group company have a legitimate
                  interest, and

         -        all business issues, information, documents and other
                  materials of data media of the clients of the Company and any
                  Accenture Group company with whom or which the Partner has had
                  material contacts or dealings on behalf of the Company in
                  performing his/her contractual duties.

7.2      The Partner will not directly or indirectly disclose or make use of the
         Company's knowledge capital for any other purpose other than a
         legitimate purpose of the Company. The Company's knowledge capital
         includes all information, documents and any other materials or data
         media containing intellectual property of the Company, especially
         working procedures, guidelines and best practices, development or
         solution tools, methodologies, models, program modules etc., gained
         within the scope of all business and client relationships that could be
         valuable for the Company or any other affiliates of the Accenture
         Group's business unit either internally or in further projects for
         clients.

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7.3      The Partner is not entitled to copy, duplicate, access or otherwise
         appropriate such Confidential Information for his/her own nor for any
         third parties' use or benefit.

7.4      The Partner also guarantees professional confidentiality and as
         otherwise applicable (e.g. bank secret, data privacy regulations) as
         far as his/her clients and their business is concerned (Client Related
         Information). The above provisions 7.1-7.3 apply accordingly.

7.5      Upon termination of this Contract or in the event of leave of absence
         or suspension from work, the Partner shall immediately return all
         confidential or client related information, including any work he/she
         has produced during his/her service for the Company, and including any
         embodiments, copies or other reproductions thereof. The Company can
         demand the return of all documents and information as soon as notice of
         termination of this Contact is given or the Partner is suspended from
         his/her obligation to work.

7.6      The above provisions of this Article shall continue to apply after
         termination of this Contract.

7.7      The Partner acknowledges that the Company will store personal data
         relating to him/her. Such data will include the Partner's employment
         application, address, references, bank details, performance appraisals,
         work, holiday and sickness records, next of kin, salary reviews,
         remuneration details and other records (which may, where necessary,
         include sensitive data relating to the Partner's health, and data held
         for equal opportunities purposes). The Company will store such personal
         data for personnel administration and management purposes and to comply
         with its obligations regarding the retention of employee/worker
         records. The Partner's right of access to such data is as prescribed by
         law.

7.8      The Partner hereby undertakes and agrees that the Company may process
         personal data relating to personnel administration and management
         purposes, and may, when necessary for those purposes, make such data
         available to its advisors, to third parties providing products and/or
         services to the Company, (such as IT systems suppliers, pension,
         benefits and payroll administrators), to regulatory authorities
         (including the German revenue authorities), and as required by law. The
         Partner agrees that personal data may also be transferred, stored,
         processed and used cross border and outside Germany, if business
         requires.

Article 8 - Intellectual Property

8.1      The Partner grants to the Company for any purpose all exclusive
         economic rights (ausschlieBliche Nutzungs- und Verwertungsrechte) on an
         exclusive, unrestricted, unlimited and world wide basis in respect of
         all copyright works and/or design originated (including without
         limitation, laboratory or production reports, manuals and related
         materials) conceived, written and/or made by the Partner alone or with
         others during the term of this Contract (the "Works") for all known
         kinds of use (Nutzungsarten).

8.2      The Company has the right to exploit the licence (rights) granted under
         8.1 - either itself or via third parties, either in whole or in part.

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8.3      The Partner undertakes not to make use of the Partner's personal rights
         in accordance with Sec. 12, 13 s. 2, 25, 39 of the German Copyright Act
         (Urheberrechtsgesetz) and to make use of the Partner's rights under
         Sec. 41 of the German Copyright Act no earlier than five years from the
         date the Work is created by the Partner. The Partner acknowledges that
         the Company will preserve and enforce the moral rights in the Partner's
         Works. The Company will consider and take into account the interest of
         the Partner as far as this is economically and/or technically
         reasonable. The Company, in particular in the case of software, is free
         to choose a title for the Works and, in doing so, is not obliged to
         state the Partner's name.

8.4      The above provisions 8.1 to 8.3 above are without prejudice to Sec. 69b
         German Copyright Act. For the avoidance of doubt, the Company and the
         Partner hereby acknowledge that an agreement in the sense of Sec. 69b
         German Copyright Act must be in written form.

8.5      The Partner assigns to the Company all other intellectual property
         rights in the Works. The Partner in accordance with Sec. 2 and 3 German
         Registered Design Act (Geschmacksmustergesetz) assigns the rights in
         any design which forms part of the Works.

8.6      In respect of any inventions of the Partner, namely improvements,
         inventions, discoveries and/or qualified proposals for technical
         improvements, the German Act on Employee' Inventions
         (Arbeitnehmererfindergesetz) and the corresponding Directive on the
         Remuneration of Employees' Inventions (Richtlinie fur die Vergutung von
         Arbeitnehmererfindungen) shall apply.

8.7      The "Restrictions on Business Activities after Resignation, Removal or
         Retirement" attached to this Contract shall apply and form an integral
         part of this Contract.

Article 9 - Term of Employment and Notice

9.1      This Service Agreement is entered into for an indefinite period. It
         shall, however, end without the need to give notice on the last day of
         the month in which the partner reaches the normal Accenture retirement
         age, but not later than the expiry of the month during which the
         Partner attains age of 65, or the month during which the Partner is
         entitled to receive state old age pension or pension for inability to
         work, whichever occurs first. Both parties are entitled to terminate
         this Contract by giving six months prior notice effective to the end of
         any calendar month. In case the Company is obliged to observe an
         extended notice period, such an extension shall also apply for the
         Partner.

9.2      In case this Contract has been terminated, the Company is entitled to
         suspend and release the Partner from work at any time. In such case the
         Company shall continue to pay the contractual Base Compensation
         according to Article 3.1 to the Partner. Any vacation not yet taken
         shall be set off against the time period during which the Partner is
         suspended/released from work. Any suspension period shall not count for
         calculating a possible (discretionary) bonus or payment above the Base
         Compensation.

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9.3      Notice of extraordinary termination, effective immediately, may be
         given for important reasons in accordance with German law. Such reasons
         shall specifically be deemed to exist in case the Partner violates
         Articles 2, 7 and 8 of this Service Agreement. The right of both
         Parties to terminate extraordinarily for other reasons remains
         unaffected.

9.4      Notice of termination must be given in writing. A revocation of
         appointment as Partner shall at the same time be deemed as termination
         of this Contract with notice period, provided that no termination for
         cause is made.

9.5      In case of a termination of this Service Agreement, or a revocation of
         appointment as Partner, any other position or membership held in an
         undertaking of the Accenture Group, or held on behalf of the Company
         shall cease automatically. If necessary, the Partner will take the
         appropriate steps and provide assistance to the company to this effect.

Article 10 - Final Provisions

10.1     All relevant global and local policies, guidelines and regulations of
         the Accenture Group shall apply to the Partner for the duration of this
         Service Agreement, to the extent that they are in accordance with the
         relevant German law.

10.2     The Partner declares that he/she took full notice of, and undertakes to
         comply with, the German Insider Rules (as published in Bundesanzeiger
         Nr. 119 of 1st July 1988, page 2883, with subsequent amendments) and
         the respective provisions of the German Wertpapierhandelsgesetz as
         amended from time to time.

10.3     This Service Agreement represents the entire agreement and
         understanding of the parties. It supersedes and replaces all other
         previous contracts of employment as issued by the Company or its
         affiliates, including benefit grants such as BRB (Basic Retirement
         Benefit).

10.4     Any amendments of or additions to this Service Agreement shall be made
         in writing in order to be effective.

10.5     If one of the provisions of this Service Agreement is held to be
         invalid, the remaining provisions shall remain valid, and the invalid
         provision shall be replaced by such valid one which shall have the
         closet admissible economic effect. The same shall apply in the event
         that the Contract is found to be incomplete.

10.6     This Service Agreement shall be governed and construed in accordance
         with the laws of the Federal Republic of Germany. The exclusive
         jurisdiction lies with the court of Frankfurt am Main.

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Accenture GmbH

---------------------        -----------------------    -----------------------
Thomas Kohler                Rolf Schulz                May 31, 2001

---------------------

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RESTRICTIONS ON BUSINESS ACTIVITIES AFTER RESIGNATION; REMOVAL OR RETIREMENT

(A)      The Partner acknowledges that he/she occupies a position of special
         trust and confidence with respect to the Company and his/her or its
         partners.

         Partnership imposes the obligation to act in a stewardship capacity
         with respect to the preservation and development of the Company and its
         resources for the benefit of future, as well as present, partners and
         employees.

         The Partner further acknowledges that the successful development and
         marketing of the Company's professional services and products require
         substantial research and development of unique methodologies,
         technologies (including computer software) and training programs. Such
         efforts generate for the Company valuable proprietary or confidential
         information ("Company information") which gives the Company a business
         advantage over others who do not have such information. Company
         information includes, but is not limited to, Company business plans,
         practice methodologies and technologies (including computer software),
         training materials, personnel information, client lists and
         confidential client information, information regarding the business
         needs, strategies and technologies of present and prospective clients
         and internal Company publications.

         In recognition of the partners' special relationship with the Company
         and the fiduciary duties arising therefrom, and in acknowledgement that
         each partner will have obtained knowledge of Company information during
         his/her membership in the Company, the Partner undertakes the following
         obligations which he/she confirms have been reasonably designed to
         protect the Company's legitimate business interests without
         unnecessarily or unreasonably restricting his/her professional
         opportunities in the event that he/she resigns, retires, or is removed
         as a member of the Company:

         (1)      The Partner shall return all Company property (including
                  Company information) upon his/her resignation, retirement or
                  removal from the Company, and he/she shall, both during and
                  after his/her service as a partner of the Company, refrain
                  from using or disclosing Company information for his/her own
                  account or the account of any person other than the Company
                  without the prior written approval of the Supervising Partner
                  (hereinafter the "SP"), unless the portion of the information
                  to be used or disclosed has become generally and lawfully
                  known to the Company's competitors.

         (2)      The Partner shall not, for a period of twelve (12) months
                  following his/her resignation, retirement or removal from the
                  Company, for himself/herself or as agent, partner or employee
                  of any person, corporation or firm other than an Affiliated
                  Company, engage in the practice of professional services of
                  the type provided by the Company for:

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                  (a)      any client of the Company or of an Affiliated Company
                           for whom the partner performed services, as
                           determined by the SP, or

                  (b)      any prospective client of the Company or of an
                           Affiliated Company to whom the partner submitted, or
                           assisted in the submission of, a proposal, during an
                           eighteen (18) month period preceding his/her
                           resignation, retirement or removal.

         (3)      The Partner shall not, at any time during which he/she is a
                  partner of the Company and for twelve (12) months after
                  his/her resignation, retirement or removal from the Company,
                  whether for his/her own account or for the account of any
                  person other than an Affiliated Company, directly or
                  indirectly, endeavor to solicit away from the Company or an
                  Affiliated Company, or facilitate the solicitation away from
                  the Company or an Affiliated Company, of any client of the
                  Company or any Affiliated Company.

         (4)      The Partner shall not, at any time during which he/she is a
                  partner of the Company and for twelve (12) months after
                  his/her resignation, retirement or removal from the Company,
                  whether for his/her own account or for the account of any
                  person other than an Affiliated Company, directly or
                  indirectly, induce away from the Company or an Affiliated
                  Company, or facilitate the inducement away from the Company or
                  an Affiliated Company of, any personnel of the Company or an
                  Affiliated Company or interfere with the faithful discharge by
                  such personnel of their contractual and fiduciary obligations
                  to serve the Company's or the Affiliated Company's interests
                  and those of its clients of undivided loyalty.

         (5)      Generally, the Partner shall for a period of twelve (12)
                  months following his/her resignation, retirement or removal
                  from the Company, not work for a competitor, or
                  himself/herself act directly or indirectly as competitor, of
                  the Company and Affiliated Companies on the fields and areas
                  of work he/she has been concerned with directly during the
                  past twenty-four (24) months prior to his/her resignation,
                  retirement or removal. Such obligation not to compete shall
                  cover Germany and such regional areas in which the Company or
                  the Affiliated Companies do business at the time of
                  resignation, retirement or removal of the Partner.

(B)      For the duration of the post-contractual non-compete obligation the
         Partner shall receive a compensation in the amount of 50 per cent of
         his Base Compensation as defined in the Service Agreement, Article 3.1,
         payable monthly in arrears. Any third party income received by the
         Partner shall be deducted from the compensation. The compensation shall
         not be paid for any time the Partner is in violation of his/her
         post-contractual non-compete obligation.

(C)      Insofar as not agreed upon otherwise herein, sections 74 et seq. German
         Commercial Code (Handelsgesetzbuch) shall apply.

(D)      The Partner recognizes and agrees that a breach of any of the
         provisions of this Article will immediately and irreparably harm the
         Company's business, including but not limited

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         to the Company's valuable business relations with its actual and
         prospective clients, and that compensatory damages cannot be calculated
         readily and are in any event an inadequate remedy. Accordingly, the
         Partner acknowledges that the Company shall therefore be entitled to
         injunctive and other relief including forfeiture to it of any partner
         benefits, if permitted by law. In addition, the Partner agrees to
         reimburse the Company for all costs and expenses, including reasonable
         attorneys' fees, which the Company incurs in connection with the
         enforcement of its rights under this Article. Furthermore, the Partner
         agrees to pay a contractual penalty in the amount of three monthly
         salaries last received for each incident of breach of his/her
         post-contractual non-compete obligation. "Monthly salary" shall be
         calculated as overall remuneration received during the past twelve
         months divided by twelve. In case of a permanent violation the
         contractual penalty shall be due for each commenced calendar month.

(E)      The Company may in his/her sole discretion waive any or all of the
         foregoing restrictions but shall advise the Shareholders of the Company
         of any such action taken at the next meeting.

(F)      "Client" as used herein above shall mean any person or entity for whom
         the Company or an Affiliated Company performed professional services or
         provided products within the twelve (12) months immediately preceding
         the resignation, retirement or removal of the Partner. "Company" as
         used herein above shall include any entity owned or controlled by the
         Company, and "Affiliated Company" as used herein above shall include
         any entity owned or controlled by the relevant Affiliated Company.

(G)      In case one or several provisions contained herein are found to be
         invalid, the validity of the remaining provisions shall remain
         unaffected. The invalid provision shall be substituted with a valid
         provision which comes as close as possible to the economic effects the
         parties intended with the invalid provision. The same shall apply if
         the invalidity of a provision is based on too broad wording as regards
         time, local area or contents; in this case, the legally valid wording
         shall apply.

Accenture GmbH

-----------------------         ---------------------   ----------------------
Thomas Kohler                   Rolf Schulz             May 31, 2001

-----------------------<PAGE>

                                                                    Exhibit 10.5

The following Exhibit No. 10.5 constitutes a fair and accurate English
translation of the original copy of this document.

                                  /s/ Douglas G. Scrivner
                                  ---------------------------------
                                  Douglas G. Scrivner
                                  General Counsel and Secretary of Accenture Ltd

                             DIRECTORSHIP AGREEMENT

THIS AGREEMENT is made the 1st day of June, 2001, between Accenture
Corporation whose registered office is at 7-1-16 Akasaka, Minato-ku, Tokyo 107
("the Company") and ____________________________ of ___________________________
___________________________________________________________ ("the Director").

                                WITNESSETH THAT:

WHEREAS, the Company, a wholly-owned subsidiary of Accenture BV (the
"Shareholder"), wishes to employ Director to perform services on its behalf,

WHERAS, the Director is willing and able to perform such services on behalf of
the Company, and

NOW, THEREFORE, the parties hereto agree as follows:

Term and Termination

1.   The term of service pursuant to this Agreement shall commence on the later
     of (i) the day upon which Director is appointed director of the Company by
     resolution of the Shareholder or (ii) the day upon which this Agreement is
     executed by the parties, and shall terminate upon the Director's
     resignation or removal from his position as director of the Company or upon
     expiration of his term of office as director of the Company as set forth in
     the Company's Articles of Incorporation ("Articles"); provided that, if the
     Director is reappointed to a further term or terms of office as director of
     the Company, this contract shall be automatically extended and shall
     terminate upon the Director's resignation or removal from his position as
     director of the Company or upon expiration of such further term or terms of
     office as director of the Company.

2.   Except as otherwise provided herein, this Agreement shall continue until
     the Company terminates it by giving to the Director not less than four (4)
     months prior notice, or until the Director terminates it by giving to the
     Company not less than one (1) month prior notice. Notice may be given at
     anytime with reasonable cause. The Company reserves the right to remove the
     Director from office without prior notice by paying salary in lieu notice.
     In connection with Directors resignation or removal pursuant to this clause
     2, the Company and Director agree to comply with all applicable procedures
     and requirements under the Japanese Commercial Code ("JCC"). based on any
     of causes set forth in the clause 1.

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Duties

3.   The Director shall serve the Company in the role of director (and
     representative director as the case may be) and shall at all times comply
     with the lawful and reasonable directions of the Board.

4.   The Director shall (a) devote his full time and attention to the business
     and affairs of the Company for whom he is required to perform duties; and
     (b) shall not without the prior written consent of the Board directly or
     indirectly carry on or be engaged concerned or interested in any other
     business trade or occupation.

5.   The Director's normal place of work shall be the Company's offices or such
     other place of business as the Company may reasonably determine from time
     to time]. As a consequence of project assignments, the Director may be
     required and hereby agrees to perform duties at premises of clients of the
     Company when so reasonably requested or directed.

6.   The Director shall comply with all laws, rules or codes of conduct in force
     from time to time required by any regulatory body in relation to the
     business of the Company or the status of the Director or which the Company
     shall reasonably determine are necessary for the proper functioning of its
     business. The Director shall also comply with all Accenture policies which
     are applicable from time to time and as amended from time to time.

7.   The Director hereby acknowledges that, in the event the Director gives or
     receives notice to resign if required by the Company to protect the
     business and commercial interests of the Company, the Company may require
     the Director to remain away for a period not exceeding the period of notice
     from the premises of the Company or any client, provided always that during
     any such period the Company shall continue to pay salary and provide all
     benefits referred to in clause 8 of this Agreement and the Director hereby
     agrees (a) that the Company shall be under no obligation to provide the
     Director with any work to perform or duties to discharge during such
     period; and (b) that all the Director's obligations under this Agreement,
     except for his obligation under clause 4.(a) remain in full force and
     effect during such period.

Remuneration and benefits

8.   The Company shall pay the Director during the term of this Agreement annual
     base salary and other forms of compensation and benefits in the amounts and
     form determined by the resolution of the Shareholder (and if applicable,
     the Board) from time to time at its sole discretion. Pursuant to the
     resolution of the Shareholder (and if applicable the Board), the Company
     may revise Director's annual base salary taking into consideration the
     Director's performance and ability.

9.   Pursuant to the resolution of the Shareholder (and if applicable the
     Board), the Company may pay the Director during the term of this Agreement
     a bonus at its absolute discretion at such times and of such amounts as it
     may decide from time to time if at all.

                                      -2-

<PAGE>

10.  The Director will be eligible to enroll in retirement benefit programs that
     Shareholder may provide at its sole discretion at such times and in such
     amounts it may decide from time to time pursuant to Shareholder resolution.

Insurance

11.  The Company shall provide the Director during the term of this Agreement
     with social insurance as required by law.

Holiday Entitlement

12.  The Director is entitled to paid vacation amounting to twenty (20) working
     days during the calendar year beginning 1 September each year (the "Year").
     This entitlement accrues at the rate of 1.67 days for each complete
     calendar month of service. If at the conclusion of the Year, the Director's
     accrued entitlement to paid vacation exceeds 40 days, then that entitlement
     to paid vacation in excess of 40 days (which may be carried forward) shall
     be forfeited and no payment shall be due in respect of that forfeiture.
     Notwithstanding the foregoing, any unused vacation that the Director has
     accrued as of May 31, 2001 (as a partner of Accenture, a Japan
     partnership), and hereafter accrues through August 31, 2001 (FY 2001),
     shall be handled in accordance with the current existing partner vacation
     policy. For the avoidance of doubt, this means that the Director can carry
     up to 320 hours of unused vacation on June 1, 2001, and carry up to 160
     hours of unused FY 2001 vacation into FY 2002 on September 1, 2001. Any
     unused FY 2001 vacation will expire on August 31, 2002. If the Director
     leaves the Company, the Director shall not receive any compensation for any
     unused vacation. In addition, Director shall not receive any compensation
     for any unused FY 2001 vacation that expires on August 31, 2002.

13.  Upon the termination of this Agreement, the Director will receive payment
     in respect of any paid vacation entitlement which has accrued but which has
     not been taken. In the event that the Director has taken paid vacation in
     excess of accrued entitlement, then the appropriate deduction will be made
     from Remuneration or from other sums due to the Director.

14.  The Director is entitled to take national holidays stipulated and in force
     in the National Holidays Law and other holidays as designated by the
     Company without deduction from Remuneration. The Director may on exception
     be required to work on a national or other holiday. Reasonable notice of
     this requirement will be given.

15.  The Director is required to give prior notice in writing of the intention
     to take paid vacation. Written notice should be given to the Director's
     immediate supervisor.

16.  For the avoidance of doubt, details relating to the accrual of paid
     vacations shall be covered in the Work Rules.

                                      -3-

<PAGE>

Sickness

17.  In the event that the Director is unable to carry out his duties by reason
     of sickness or injury he shall be entitled to sick pay in accordance with
     the relevant Company policy and insurance, if applicable.

Expenses

18.  Subject always to the Company's policies, the Director will be reimbursed
     for all reasonable out-of-pocket expenses incurred as a result of, and in
     the course of, this service and is provided with an expense account for
     this purpose. The Company reserves the right to correct an adverse expense
     account balance by making the necessary deductions from any amounts due to
     the Director from the Company.

Company Property and Confidentiality

19.  The Director must not make use of, divulge or communicate to any person
     (other than with proper authority) any of the trade secrets or other
     confidential information of or relating to the business and the financial
     affairs of the Company or Associated Company (as defined in paragraph 42
     below) or any of their clients or suppliers, including (but not limited to)
     details of clients, product details, technical information and data,
     prices, discounts, or terms of business which the Director may receive or
     become aware of as a result of being director. This obligation of
     confidentiality will continue to apply without limit of time after the
     termination (for whatever reason) of this Agreement. Further, the Director
     will also be required to comply with the terms of any Accenture Policies
     relating to the protection of confidential information from time to time.

Proprietary Rights/Inventions

20.  Any proprietary rights whatsoever, including without limitation, patents,
     copyright, utility rights and design rights in the results of, the
     development and the application of all work produced by the Director during
     or in consequence of his services, whether alone or in conjunction with
     others and whether during normal working hours or not, including (but not
     limited to) any invention, design, discovery or improvement, computer
     program, documentation, confidential information, copyright work or other
     material which the Director conceives, discovers or creates during or in
     consequence of his services on behalf of the Company shall belong to the
     Company absolutely. The Director agrees, at the Company's expense, to
     provide, during and after the term of this Agreement, all such assistances
     as the Company reasonably considers necessary, to secure the vesting of
     such rights in the Company or its nominees. Further, the Director will also
     be required to comply with the terms of any Accenture Policies relating to
     the protection of intellectual property from time to time. The provisions
     of this clause 20 are without prejudice to Article 35 of Patent Law and
     Article 15 of Copyright Law.

Data Protection

21.  The Director acknowledges that he/she has read the current Accenture Data
     Privacy Policy applicable to the Director. The Director consents to the
     processing of personal data relating to the Director in accordance with the
     Policy.

                                      -4-

<PAGE>

22.  In particular, the Director consents to:

     22.1 the processing of sensitive personal data about him or her to the
          limited extent, and for the purposes described in the Policy; and

     22.2 the transfer worldwide of personal data held about him or her by
          Accenture to other Directors and offices of Accenture's global
          organisation and to third parties where disclosure to such third
          parties is required in the normal course of business or by law.

23.  The references to information "about him or her" include references to
     information about third parties such as a spouse and children (if any)
     which are provided to Accenture by the Director on their behalf. The
     reference to "sensitive personal data" is to the various categories of
     personal data identified by European data privacy laws as requiring special
     treatment, including in some circumstances the need to obtain explicit
     consent. These categories comprise personal data about racial or ethnic
     origin, political opinions, religious or other similar beliefs, trade union
     membership, physical or mental health, sexual life or criminal record.

24.  In addition, the Director agrees to treat any personal data relating to
     other Directors of the Company or Associated Company to which he or she has
     access in the course of his services, in accordance with the Data Privacy
     Policy and all legal requirements. In particular, the Director will not use
     any such data other than in connection with and to the extent necessary for
     the purposes of his services. Any infringement will result in the invoking
     of the Accenture Disciplinary Policy.

Standards of Conduct and Behaviour

25.  The Director is required to comply with all the Company's current Accenture
     policies relating to conduct and behavior which are applicable to him/her
     from time to time and as amended and from time to time.

26.  The Director is not authorised to enter into any contract or similar
     commitment or sign any document in the name of or on behalf of the Company
     and is excluded from doing so unless expressly authorised to do so by the
     representative director of the Company. Notwithstanding the foregoing, in
     the event the Director is appointed representative director of the Company,
     the Director shall generally represent the Company in dealings with third
     parties in accordance with guidelines and instructions of the Board and the
     Japanese Commercial Code.

27.  The Director must return to the Company on request and, in any event, on
     termination of his services, all documents and tangible items, including
     books, records, tapes, magnetic media, photos, correspondence and other
     papers or electronic records of whatsoever nature, kept or made by
     Directors relating to the business of the Company or Associated Company or
     its clients (without taking copies or extracts thereof) which belong to the
     Company or Associated Company or which contain or refer to any confidential
     information relating to the Company or Associated Company and which are in
     the Director's possession or control.

                                      -5-

<PAGE>

28.  The Director hereby agrees that the designation director confers no
     authority to bind the Company or Associated Company and such authority will
     not be inferred in any statement or representation made to third parties by
     the Director, unless the Director is appointed representative director of
     the Company.

Working Overseas on behalf of the Company

29.  The Director may be required by Company to perform services outside Japan.
     In such event, the Director shall perform services overseas in accordance
     with the provisions of the Company Inter and Intra Area Assignment Policies
     as applicable to him/her from time to time and as amended from time to
     time.

30.  The Director agrees that, in order to make tax equalisation payments during
     the assignment, the normal Japanese tax withholding may be replaced with
     hypothetical tax withholding and the Director hereby authorises the Company
     to withhold hypothetical tax (as defined in the Tax Equalisation Policy)
     from the Director's salary on a monthly basis.

Termination

31.  The Company may introduce a non-contractual disciplinary procedure, which
     will apply to Director, a copy of which will be made available to the
     Director on request.

32.  The Director's term shall terminate with immediate effect when the Director
     reaches the retirement age established by Accenture Policy as amended from
     time to time.

33.  If the services of the Director is terminated by reason of the liquidation
     of the Company for the purposes of reconstruction or amalgamation or as
     part of any arrangement for the amalgamation or reconstruction of the
     Company not involving insolvency and the Director is offered employment
     with any concern or undertaking resulting from such reconstruction or
     amalgamation on terms and conditions which taken as a whole are not less
     favourable than the terms of this Agreement the Director shall have no
     claim against the Company in respect of such termination.

34.  On termination the Director shall:

     (a)  at the request of the Board (as defined in paragraph 42 below)
          immediately resign any directorship or office the Director may hold by
          virtue of the Director's performance hereunder (without prejudice to
          any claims he may have for damages for breach of this Agreement); and

     (b)  immediately repay all outstanding debts and loans due to the Company;
          and

     (c)  The Director must return to the Company on request and, in any event,
          on termination of this Agreement, all documents and tangible items as
          more particularly described in paragraph 27.

                                      -6-

<PAGE>

Post termination undertakings

35.  In paragraph 36, "Restricted Client" means any client of the Company or
     Associated Company or any business in which the Company or Associated
     Company has a shareholding with whom the Director had dealings or recorded
     time to a job number relating to that Client within a period of 2 years
     immediately prior to the termination of this Agreement, and a "Restricted
     Employee" shall mean any senior or professional employee or any employee in
     possession of confidential information relating to the Company or
     Associated Company and in all cases that such employee was employed by the
     Company or Associated Company at the date of cessation of services of the
     Director and was an employee with whom the Director had dealings or
     supervised.

36.  The Director hereby agrees that for a period of 2 years following the
     termination of his services the Director shall not in the last city or town
     and its adjacent cities or towns where the Director worked immediately
     prior to the termination;

     36.1 In competition with the Company or Associated Company render services
          which are the same or similar to those services offered by the Company
          or Associated Company of a kind performed by the Director during the
          12 months immediately prior to the termination of this Agreement to
          any Restricted Client except where the Director offers such services
          under a contract of service as a director or employee of the
          Restricted Client;

     36.2 Solicit the business of, or endeavour to solicit the business of, any
          Restricted Client in competition with the business or services offered
          by the Company or Associated Company;

     36.3 Solicit, entice away, or endeavour to entice away or assist any third
          party to solicit, entice away or endeavour to entice away from the
          Company or Associated Company any Restricted Employee.

37.  The periods during which paragraphs 36.1, 36.2 and 36.3 are expressed to
     operate shall each be reduced by such period as the Director shall have
     complied with a direction to perform no duties and/or not to enter all or
     any premises of the Company or any Associated Company in accordance with
     paragraph 7.

38.  The undertakings contained in paragraphs 36.1, 36.2 and 36.3 are intended
     to be separate and severable and enforceable as such.

Miscellaneous

39.  The Director warrants that he has lawful authority to perform services in
     Japan and that by entering into this Agreement he is not and will not be in
     breach of any express or implied term of any contract court order or any
     other legal obligation.

40.  The Company shall be entitled at any time during the term of this Agreement
     to set off and/or make deductions from the Director's salary or other sums
     due to him monies due to the Company or any Associated Company in respect
     of any overpayment debt or other monies due from him.

                                      -7-

<PAGE>

Variation of Contract

41.  The Company reserves the right on giving reasonable notice to and obtaining
     the consent of the Director to vary the terms of this Agreement.

Definitions and interpretation

42.  In this Agreement unless the context otherwise requires:

     "Associated Company" means Accenture Limited, a company incorporated in
     Bermuda, Accenture SCA, a company incorporated in Luxembourg, and their
     Subsidiaries. "Subsidiaries" means, in relation to an Entity, any other
     Entity: (a) in which the first Entity owns or controls 80% or more of the
     voting rights (being the rights conferred upon shareholders in respect of
     their shares; or, in the case of an Entity not having a share capital, on
     members, to vote at general meetings of that entity on all, or
     substantially all, matters); or (b) in which the first Entity has the right
     under the constitution of that Entity or by reason of the operation of an
     agreement among the members of that Entity to direct the overall policy of
     that undertaking or to alter the terms of its constitution. "Entity" means
     any body corporate or partnership or unincorporated association carrying on
     any trade, business or other activity, with or without a view to profit.
     Associated Company shall not extend to cover any Entity of which the
     Director does not carry out material duties in the period of 12 months
     prior to the termination of the services;

     "Board" means the Board of Directors of the Company including any duly
     appointed committee thereof or the directors present at a meeting of the
     directors of the Company at which a quorum is present but excluding the
     Director.

43.  In this Agreement the headings are for convenience only and shall not
     affect its construction or interpretation. References to clauses are
     references to clauses in this Agreement and references to a person shall
     where the context permits include reference to a corporate body or an
     unincorporated body of persons. Any word which denotes the singular shall
     where the context permits include the plural and vice versa and any word
     which denotes the masculine gender shall where the context permits include
     the feminine and/or the neuter genders and vice versa. Any reference to a
     statutory provision shall be deemed to include a reference to any statutory
     amendment modification or re-enactment.

Governing Law and Arbitration

44.  This Agreement contains the entire understanding between the parties and
     supersedes all (if any) subsisting agreements arrangements and
     understandings (written or oral) relating to the services of the Director
     and all such agreements arrangements and understandings shall be deemed to
     have been terminated by mutual consent. Any dispute arising out of the
     Director's services with the Company (or the termination thereof) other
     than a dispute in relation to the Article 268(1) of the JCC and the
     provisions of clause 35, 36, 37 or 38 shall be referred to and finally
     resolved by confidential arbitration under the Rules of Arbitration of the
     Japan Commercial Arbitration Association. The arbitral tribunal shall
     consist of three arbitrators, one of whom shall be nominated by the
     Director and another of whom shall be nominated by the Company. The third
     shall be the Chairman who shall

                                      -8-

<PAGE>

     be jointly nominated jointly by the Director and the Company or, in the
     event they are unable to agree within a reasonable period, by the other two
     arbitrators. The arbitrators, including the Chairman, may be of any
     nationality. The place and seat of any arbitration shall be Tokyo, Japan.
     Judgement on any award may be entered in any court of competent
     jurisdiction.

45.  This Agreement is governed by and shall be construed in accordance with
     Japanese law.

SIGNED on behalf of the Company by

--------------------------------------

SIGNED by the Director

---------------------------------------------

                                      -9-

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