Document:

<PAGE>

                                                                    EXHIBIT 10.1

                ACCENTURE LTD 2001 EMPLOYEE SHARE PURCHASE PLAN
                         (As amended September 4, 2001)

1.       Purpose of the Plan

                  The purpose of the Plan is to give Eligible Employees of the
Company and its Subsidiaries the ability to share in the Company's future
success. The Company expects that it will benefit from the added interest which
such Eligible Employees will have in the welfare of the Company as a result of
their increased equity interest in the Company's success.

2.       Definitions

               The following capitalized terms used in the Plan have the
respective meanings set forth in this Section:

               (a)  Act: The Securities Exchange Act of 1934, as amended, or any
                    ---
                    successor thereto.

               (b)  Beneficial Owner: A "beneficial owner", as such term is
                    ----------------
                    defined in Rule 13d-3 under the Act (or any successor rule
                    thereto).

               (c)  Board: The Board of Directors of the Company.
                    -----

               (d)  Change in Control: The occurrence of any of the following
                    -----------------
                    events:

                    (i) any Person (other than (A) a Person holding securities
                    representing 10% or more of the combined voting power of the
                    Company's outstanding securities as of the date that the
                    Company completes an initial public offering (a
                    "Pre-Existing Shareholder"), (B) the Company (if permitted
                    by relevant law), any trustee or other fiduciary holding
                    securities under an employee benefit plan of the Company, or
                    (C) any company owned, directly or indirectly, by the
                    shareholders of the Company in substantially the same
                    proportions as their ownership of shares of the Company),
                    becomes the Beneficial Owner, directly or indirectly, of
                    securities of the Company, representing (I) 20% or more of
                    the combined voting power of the Company's then-outstanding
                    securities and (II) more of the combined voting power of the
                    Company's then-outstanding securities than the Pre-Existing
                    Shareholders in the aggregate;

                    (ii) during any period of twenty-four consecutive months
                    (not including any period prior to the date that the Company
                    completes an initial public offering), individuals who at
                    the beginning of such period constitute the Board, and any
                    new director (other than a director nominated by any Person
                    (other than the Board) who publicly announces an intention
                    to take or to consider taking actions (including, but not
                    limited to, an actual or threatened proxy contest) which if
                    consummated would constitute a

<PAGE>

                                                                               2

                    Change in Control under (i), (iii) or (iv) of this Section
                    2(d)) whose election by the Board or nomination for election
                    by the Company's shareholders has been approved by a vote of
                    at least two-thirds of the directors then still in office
                    who either were directors at the beginning of the period or
                    whose election or nomination for election was previously so
                    approved, cease for any reason to constitute at least a
                    majority thereof;

                    (iii) the consummation of any transaction or series of
                    transactions resulting in a merger, consolidation or
                    amalgamation, in which the Company is involved, other than a
                    merger, consolidation or amalgamation which would result in
                    the shareholders of the Company immediately prior thereto
                    continuing to own (either by remaining outstanding or by
                    being converted into voting securities of the surviving
                    entity), in the same proportion as immediately prior to the
                    transaction(s), more than 50% of the combined voting power
                    of the voting securities of the Company or such surviving
                    entity outstanding immediately after such merger,
                    consolidation or amalgamation; or

                    (iv) the complete liquidation of the Company or the sale or
                    disposition by the Company of all or substantially all of
                    the Company's assets.

               (e)  Code: The Internal Revenue Code of 1986, as amended, or any
                    ----
                    successor thereto.

               (f)  Committee: A committee of the Board that has been designated
                    ---------
                    by the Board to administer the Plan.

               (g)  Company: Accenture Ltd, an exempted company registered in
                    --------
                    Bermuda under Number EC 30090.

               (h)  Compensation: Base salary, annual bonuses, commissions,
                    -------------
                    overtime and shift pay, in each case prior to reductions for
                    pre-tax contributions made to a plan or salary reduction
                    contributions to a plan excludable from income under
                    Sections 125 or 402(g) of the Code. Notwithstanding the
                    foregoing, Compensation shall exclude severance pay, stay-on
                    bonuses, long-term bonuses, retirement income, Change in
                    Control payments, contingent payments, income derived from
                    share options, share appreciation rights and other
                    equity-based compensation and other forms of special
                    remuneration.

               (i)  Effective Date: The date the Board and the shareholders of
                    --------------
                    the Company approve the Plan.

               (j)  Eligible Employee: An individual who is eligible to
                    --------------
                    participate in the Plan pursuant to Section 5 of the Plan.

               (k)  Fair Market Value: On a given date, (i) if there should be a
                    ------------------
                    public market for the Shares on such date, the arithmetic
                    mean of the high and low prices

<PAGE>

                                                                               3

                    of the Shares as reported on such date on the Composite Tape
                    of the principal national securities exchange on which such
                    Shares are listed or admitted to trading, or, if the Shares
                    are not listed or admitted on any national securities
                    exchange, the arithmetic mean of the per Share closing bid
                    price and per Share closing asked price on such date as
                    quoted on the National Association of Securities Dealers
                    Automated Quotation System (or such market in which such
                    prices are regularly quoted) (the "NASDAQ"), or, if no sale
                    of Shares shall have been reported on the Composite Tape of
                    any national securities exchange or quoted on the NASDAQ on
                    such date, then the immediately preceding date on which
                    sales of the Shares have been so reported or quoted shall be
                    used; and (ii) if there should not be a public market for
                    the Shares on such date, the Fair Market Value shall be the
                    value established by the Committee in good faith.

               (l)  Maximum Share Amount: Subject to applicable law, the maximum
                    --------------------
                    number of Shares that a Participant may purchase on any
                    given Purchase Date, as determined by the Committee in its
                    sole discretion.

               (m)  Offering Date: The first date of an Offering Period.
                    -------------

               (n)  Offering Period: A period of time established by the
                    ---------------
                    Committee from time to time not to exceed 27 months. The
                    Offering Period may be evidenced by such documents as may be
                    determined by the Committee in its sole discretion.

               (o)  Option: A share option granted pursuant to Section 7 of the
                    ------
                    Plan.

               (p)  Participant: An Eligible Employee who elects to participate
                    -----------
                    in the Plan pursuant to Section 6 of the Plan.

               (q)  Participating Subsidiary: A Subsidiary of the Company that
                    ------------------------
                    is selected to participate in the Plan by the Committee in
                    its sole discretion.

               (r)  Payroll Deduction Account: An account to which payroll
                    -------------------------
                    deductions of a Participant, or other payments made by a
                    Participant to the extent provided by the Committee, are
                    credited under Section 9(c) of the Plan.

               (s)  Person: A "person", as such term is used for purposes of
                    ------
                    Section 13(d) or 14(d) of the Act (or any successor section
                    thereto).

               (t)  Plan: The Accenture Ltd 2001 Employee Share Purchase Plan.
                    ----

               (u)  Plan Broker: A stock brokerage or other financial services
                    -----------
                    firm designated by the Committee in its sole discretion.

               (v)  Purchase Date: The last date of an Offering Period, or such
                    -------------
                    earlier date as determined by the Committee in its sole
                    discretion.

<PAGE>
                                                                               4

               (w)  Purchase Price: The purchase price per Share, as determined
                    --------------
                    pursuant to Section 8 of the Plan.

               (x)  Shares: Class A common shares of the Company.
                    ------

               (y)  Subsidiary: Any entity that, directly or indirectly, is
                    ----------
                    controlled by the Company, and any entity in which the
                    Company has a significant equity interest, in either case as
                    determined by the Committee; provided, however, that if the
                    Plan is intended to qualify as an "employee stock purchase
                    plan" within the meaning of Section 423(b) of the Code,
                    "Subsidiary" shall mean a "subsidiary corporation" as
                    defined in Section 424(f) of the Code (or any successor
                    section thereto).

               (z)  US$25,000 Limit: The calendar year limit defined in
                    ---------------
                    Section 9(a) of the Plan.

3.       Shares Subject to the Plan

                  The total number of Shares which may be issued or transferred
under the Plan is 75,000,000. The Shares may consist, in whole or in part, of
unissued Shares or previously issued Shares. The issuance or transfer of Shares
pursuant to the Plan shall reduce the total number of Shares available under the
Plan.

4.       Administration

                  The Plan shall be administered by 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 this Plan as it may deem necessary. The Committee is
authorized to interpret the Plan, to establish, amend and rescind any rules and
regulations relating to the Plan, and to make any other determinations that it
deems necessary or desirable for the administration of the Plan. The Committee
may correct any defect or supply any omission or reconcile any inconsistency in
the Plan in the manner and to the extent the Committee deems necessary or
desirable. Any decision of the Committee in the interpretation and
administration of the Plan, as described herein, shall lie within its sole and
absolute discretion and shall be final, conclusive and binding on all parties
concerned (including, but not limited to, Participants and their beneficiaries
or successors).

5.       Eligibility

                  Any individual who is an employee of the Company or of a
Participating Subsidiary is eligible to participate in the Plan, except that the
Committee may exclude (either generally or by reference to a subset thereof)
from participation:

               (a)  employees whose customary employment is twenty (20) hours or
                    less per week within the meaning of Section 423(b)(4)(B) of
                    the Code;

<PAGE>
                                                                               5

               (b)  employees whose customary employment is for not more than
                    five (5) months in any calendar year within the meaning of
                    Section 423(b)(4)(C) of the Code;

               (c)  employees who, if granted an Option would immediately
                    thereafter own shares possessing five percent (5%) or more
                    of the total combined voting power or value of all classes
                    of shares of the Company or of its parent or Subsidiary
                    corporation within the meaning of Section 423(b)(3) of the
                    Code. For purposes of this Section 5(c), the rules of
                    Section 424(d) of the Code shall apply in determining share
                    ownership of an individual, and Shares which the employee
                    may purchase under outstanding Options shall be treated as
                    Shares owned by the employee; and

               (d)  employees who are highly compensated employees within the
                    meaning of Section 414(q) of the Code.

6.       Election to Participate

                  The Committee shall set forth procedures pursuant to which
Eligible Employees may elect to participate in a given Offering Period under the
Plan.

7.       Grant of Option on Enrollment

                  With respect to an Offering Period, each Participant shall be
granted an Option to subscribe for or purchase (as of the Purchase Date) a
number of Shares equal to the lesser of (i) the Maximum Share Amount or (ii) the
number determined by dividing the amount accumulated in such Participant's
Payroll Deduction Account during such Offering Period by the Purchase Price.

8.       Purchase Price

                  The Purchase Price at which a Share will be issued or sold for
a given Offering Period shall be established by the Committee, but shall in no
event be less than eighty-five percent (85%) 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.

9.       Payment of Purchase Price; Changes in Payroll Deductions; Issuance of
         Shares

               Subject to Sections 10 and 11 of the Plan:

               (a)  Unless otherwise determined by the Committee, payroll
                    deductions (to the extent permitted by applicable local law)
                    shall be made on each day that a Participant is paid during
                    an Offering Period. The total deductions during an Offering
                    Period shall be made as a percentage of the Participant's
                    Compensation paid during such Offering Period in one percent
                    (1%)

<PAGE>

                                                                               6

                    increments, from one percent (1%) to ten percent (10%) of
                    such Participant's Compensation, as elected by the
                    Participant; provided, however, that no Participant shall be
                    permitted to purchase Shares under this Plan (or under any
                    "employee stock purchase plan", within the meaning of
                    Section 423(b) of the Code, of the Company or any of its
                    Subsidiaries) with an aggregate Fair Market Value (as
                    determined pursuant to Section 423 of the Code) in excess of
                    US$25,000 for any one calendar year within the meaning of
                    Section 423(b)(8) of the Code (the "US$25,000 Limit").
                    Unless otherwise determined by the Committee, for a given
                    Offering Period, payroll deductions shall commence on the
                    Offering Date and shall end on the related Purchase Date,
                    unless sooner altered or terminated as provided in the Plan.

               (b)  A Participant shall not change the rate of payroll
                    deductions once an Offering Period has commenced. The
                    Committee shall specify procedures by which a Participant
                    may increase or decrease the rate of payroll deductions for
                    subsequent Offering Periods.

               (c)  All payroll deductions made with respect to a Participant
                    shall be credited to the Participant's Payroll Deduction
                    Account under the Plan and shall be deposited with the
                    general funds of the Company, and, to the extent permitted
                    by applicable local law, no interest shall accrue on the
                    amounts credited to such Payroll Deduction Account. All
                    payroll deductions received or held by the Company may be
                    used by the Company for any corporate purpose, and the
                    Company shall not be obligated to segregate such payroll
                    deductions, to the extent permitted by applicable local law.
                    Except to the extent provided by the Committee, a
                    Participant may not make any separate cash payments into
                    such Participant's Payroll Deduction Account, and payment
                    for Shares purchased under the Plan may not be made in any
                    form other than by payroll deduction.

               (d)  On each Purchase Date, the Company shall apply all funds
                    then in the Participant's Payroll Deduction Account to
                    purchase Shares (in whole and/or fractional Shares, as the
                    case may be), up to the US$25,000 Limit or, if less, the
                    Maximum Share Amount, pursuant to the Option granted on the
                    Offering Date for that Offering Period. In the event the
                    funds in the Participant's Payroll Deduction Account exceed
                    the lesser of (i) the US$25,000 Limit or (ii) the amount
                    necessary to purchase the Maximum Share Amount, such excess
                    shall be returned, without interest (to the extent permitted
                    by applicable local law), to the Participant. In the event
                    that the number of Shares to be purchased by all
                    Participants in any Offering Period exceeds the number of
                    Shares then available for issuance under the Plan, (i) the
                    Company shall make a pro rata allocation of the remaining
                    Shares in as uniform a manner as shall be practicable and as
                    the Committee shall, in its sole discretion, determine to be
                    equitable and (ii) all funds not used to purchase Shares on
                    the Purchase Date shall be

<PAGE>

                                                                               7

                    returned, without interest (to the extent permitted by
                    applicable local law), to the Participants.

               (e)  As soon as practicable following the end of each Offering
                    Period, the number of Shares purchased by each Participant
                    shall be deposited into an account established in the
                    Participant's name with the Plan Broker. Unless otherwise
                    permitted by the Committee in its sole discretion, dividends
                    that are declared on the Shares held in such account shall
                    be reinvested in whole or fractional Shares.

               (f)  At any time after the 24 month period following the relevant
                    Offering Date, the Participant may (i) transfer the
                    Participant's Shares to another brokerage account of the
                    Participant's choosing or (ii) request in writing that such
                    Shares be transferred to the Participant with respect to the
                    whole Shares in the Participant's Plan Broker account and
                    that any fractional Shares remaining in such account be paid
                    in cash to the Participant. The Committee may require, in
                    its sole discretion, that the Participant bear the cost of
                    transferring such Shares.

               (g)  The Participant shall have no interest or voting right in
                    the Shares covered by the Participant's Option until such
                    Option is exercised and the Shares in question are
                    registered in the name of the Participant.

10.      Withdrawal

                  Each Participant may withdraw from participation in respect of
an Offering Period or from the Plan under such terms and conditions as are
established by the Committee in its sole discretion. Upon a Participant's
withdrawal from participation in respect of any Offering Period or from the
Plan, all accumulated payroll deductions in the Payroll Deduction Account shall
be returned, without interest (to the extent permitted by applicable local law),
to such Participant, and such Participant shall not be entitled to any Shares on
the Purchase Date or thereafter with respect to the Offering Period in effect at
the time of such withdrawal. Such Participant shall be permitted to participate
in subsequent Offering Periods pursuant to such terms and conditions established
by the Committee in its sole discretion.

11.      Termination of Employment

                  A Participant shall cease to participate in the Plan upon the
Participant's termination of employment for any reason. All payroll deductions
credited to the former Participant's Payroll Deduction Account as of the date of
such termination shall be (a) in the event such termination is due to a transfer
to a Subsidiary, applied to the purchase of Shares on the next Purchase Date, or
(b) in the event such termination is due to any reason other than (a) above,
returned, without interest (to the extent permitted by applicable local law), to
such former Participant or to the former Participant's designated beneficiary,
as the case may be, and such former Participant or beneficiary shall have no
future rights in any unexercised Options under the Plan, unless the former
Participant again becomes an Eligible Employee.

<PAGE>
                                                                               8

12.      Adjustments Upon Certain Events

                  Notwithstanding any other provisions in the Plan to the
contrary, the following provisions shall apply to all Options granted under the
Plan:

               (a)  Generally. In the event of any change in the outstanding
                    ---------
                    Shares after the Effective Date by reason of any Share
                    dividend or split, reorganization, recapitalization, merger,
                    consolidation, amalgamation, spin-off or combination
                    transaction or exchange of Shares or other corporate
                    exchange, or any distribution to shareholders of Shares
                    other than regular cash dividends or any transaction similar
                    to the foregoing, the Committee in its sole discretion and
                    without liability to any person may make such substitution
                    or adjustment, if any, as it deems to be equitable, as to
                    (i) the number or kind of Shares or other securities issued
                    or reserved for issuance pursuant to the Plan, (ii) the
                    number or kind of Shares or other securities subject to
                    outstanding Options, (iii) the Purchase Price and/or (iv)
                    any other affected terms of such Options.

               (b)  Change in Control. In the event of a Change in Control, the
                    ------------------
                    Committee in its sole discretion and without liability to
                    any person may take such actions, if any, as it deems
                    necessary or desirable with respect to any Option as of the
                    date of the consummation of the Change in Control.

13.      Nontransferability

                  Options granted under the Plan shall not be transferable or
assignable by the Participant other than by will or by the laws of descent and
distribution.

14.      No Right to Employment

                  The granting of an Option under the Plan shall impose no
obligation on the Company or any Subsidiary to continue the employment of a
Participant and shall not lessen or affect the Company's or Subsidiary's right
to terminate the employment of such Participant.

15.      Amendment or Termination of the Plan

                  The Plan shall continue until the earliest to occur of the
following: (a) termination of the Plan by the Board, (b) issuance of all of the
Shares reserved for issuance under the Plan, or (c) the tenth anniversary of the
Effective Date. The Board may amend, alter or discontinue the Plan, but no
amendment, alteration or discontinuation shall be made which (x) without the
approval of the shareholders of the Company, would (except as is provided in
Section 12 of the Plan) increase the total number of Shares reserved for the
purposes of the Plan or (y) without the consent of a Participant, would impair
any of the rights or obligations under any Option theretofore granted to such
Participant under the Plan; provided, however, that the Committee may amend the
Plan in such manner as it deems necessary to permit the granting of Options
meeting the requirements of the Code or other applicable laws.

<PAGE>
                                                                               9

16.      Tax Withholding

                  The Company shall have the right to withhold from a
Participant such withholding taxes as may be required by federal, state, local
or other law, or to otherwise require the Participant to pay such withholding
taxes. Unless the Committee specifies otherwise, a Participant may elect to pay
a portion or all of such withholding taxes by (a) delivery of Shares; provided
that such Shares have been held by the Participant for no less than six months
(or such other period as established from time to time by the Committee or
generally accepted accounting principles), or (b) having Shares equal to the
minimum statutory withholding rate withheld by the Company from any Shares that
otherwise would have been received by the Participant.

17.      International Participants

                  With respect to employees of the Company or any entity that,
directly or indirectly, is controlled by the Company, and any entity in which
the Company has a significant equity interest, in either case as determined by
the Committee, who reside or work outside the United States of America, the
Committee may, in its sole discretion, amend the terms of the Plan with respect
to such employees in order to conform such terms with the provisions of local
law, and the Committee may, where appropriate, establish one or more plans to
reflect such amended or varied provisions.

18.      Notices

                  All notices and other communications hereunder shall be in
writing and hand delivered or mailed by registered or certified mail (return
receipt requested) or sent by any means of electronic message transmission with
delivery confirmed (by voice or otherwise) to the Company in care of its General
Counsel at:

                  Accenture Ltd
                  1661 Page Mill Road
                  Palo Alto, CA 94304
                  Telecopy: (650) 213-2956
                  Attn:  General Counsel

(or, if different, the then current principal business address of the duly
appointed General Counsel of the Company) and to the Participant at the address
appearing in the personnel records of the Company for the Participant or to
either party at such other address as either party hereto may hereafter
designate in writing to the other. Any such notice shall be deemed effective
upon receipt thereof by the addressee.

19.      Choice of Law

                  The Plan shall be governed by and construed in accordance with
the laws of the State of New York without regard to the conflicts of laws
provisions thereof.

20.      Effectiveness of the Plan

                  The Plan shall be effective as of the Effective Date.<PAGE>

                                                                    EXHIBIT 10.2
--------------------------------------------------------------------------------

                                 ENGLISH VERSION

Article 1 - Form

There exists among Accenture Ltd, a company limited by shares organised under
the laws of Bermuda, being the general partner (gerant commandite) (the "General
Partner" or "Accenture Ltd") of Accenture SCA, a partnership limited by shares
(societe en commandite par actions) (hereinafter referred to as the "Company")
and Accenture Minority IV, Ltd, a Gibraltar company being the current limited
shareholder (associe commanditaire) of the Company and all those persons who
shall become limited shareholders (associes commanditaires) (the "Limited
Shareholders") of the Company.

Hereinafter the Limited Shareholders and the General Partner will be referred to
individually as a Shareholder and collectively as the Shareholders.

Article 2 - Term

The Company is incorporated for an unlimited period of time. However, the
Company shall come to an end in the event of a resolution to dissolve the
Company adopted at a general meeting of Shareholders deciding in compliance with
the conditions of quorum and majority required for amendments to the articles of
association of the Company (the "Articles of Association"). The Company shall
not end in the event of the resignation, dissolution, bankruptcy or insolvency
of the General Partner.

Article 3 - Purposes

The Company shall have as its business purpose the holding of participations, in
any form whatsoever, in Luxembourg and foreign companies, the acquisition by
purchase, subscription, or in any other manner as well as the transfer by sale,
exchange or otherwise of stock, bonds, debentures, notes and other securities of
any kind, and the ownership, administration, development and management of its
participations and of its asset portfolio.

The Company may carry on any commercial, industrial and/or financial activity or
maintain a commercial establishment open to the public. The Company may
participate directly on indirectly in the establishment and development of any
financial, industrial or commercial enterprises in Luxembourg and abroad and it
may render them every assistance, whether of a financial nature or not, such as,
without limitation, the granting of loans or advances, guarantees for their
benefit or other forms of assistance. The Company may borrow in any form and
proceed to the issuance of bonds and notes whether or not convertible or
exchangeable in shares of the Company or into shares of other companies.

The Company may enter into and perform under global alliances and marketing
arrangements and any other contracts aimed at promoting and furthering the
development and the operation of the Accenture group, including but not limited
to actions involving or relating to staff of any and all affiliated group
companies.

In general, it may take any controlling and supervisory measures and carry out
any operation which it may deem useful for the accomplishment and development of
its purposes.

                                       1

<PAGE>

Article 4 - Registered office

The registered office of the Company is established in Luxembourg City, Grand
Duchy of Luxembourg. The General Partner may establish branches or other offices
either in Luxembourg or abroad.

In the event that the General Partner determines that extraordinary political,
economic or social developments have occurred or are imminent that interfere or
are likely to interfere with the normal activities of the Company at its
registered office, or with the ease of communication between such office and
persons abroad, the registered office may be temporarily transferred abroad
until the complete cessation of these extraordinary circumstances; such
temporary measures shall have no effect on the nationality of the Company which,
notwithstanding the temporary transfer of its registered office, will remain a
Luxembourg partnership limited by shares.

Article 5 - Capital

The Company has a subscribed, issued and fully paid nominal share capital of EUR
1,693,240,285 (one billion six hundred ninety-three million two hundred forty
thousand two hundred eighty-five Euro) divided into shares (actions de
commandite) held by the General Partner and having a par value of one Euro and
twenty-five cents (EUR 1.25) each and shares (actions de commanditaires) held
by the Limited Shareholder(s) having a par value of one Euro and twenty-five
cents (EUR 1.25) each. The Shares are divided into 752,583,920 (seven hundred
fifty-two million five hundred eighty-three thousand nine hundred and twenty)
Class I Common Shares ("Class I Common Shares"), 5,000,000 (five million) Class
I-A Common Shares ("Class I-A Common Shares"), 5,000,000 (five million) Class
I-B Common Shares ("Class I-B Common Shares"), 10,000,000 (ten million) Class
I-C Common Shares ("Class I-C Common Shares"), 10,000,000 (ten million) Class
I-D Common Shares ("Class I-D Common Shares"), 15,000,000 (fifteen million)
Class I-E Common Shares ("Class I-E Common Shares"), 15,000,000 (fifteen
million) Class I-F Common Shares ("Class I-F Common Shares"), 20,000,000 (twenty
million) Class I-G Common Shares ("Class I-G Common Shares"), 25,000,000
(twenty-five million) Class I-H Common Shares ("Class I-H Common Shares"),
5,000,000 (five million) Class I-I Common Shares ("Class I-I Common Shares"),
5,000,000 (five million) Class I-J Common Shares ("Class I-J Common Shares"),
16,050,000 (sixteen million fifty thousand) Class I-K Common Shares ("Class I-K
Common Shares") and 470,958,308 (four hundred seventy million nine hundred
fifty-eight thousand three hundred eight) Class II Common Shares ("Class II
Common Shares") having the same characteristics and rights save as to those
differences outlined in these Articles of Association. The Class I-A Common
Shares, the Class I-B Common Shares, the Class I-C Common Shares, the Class I-D
Common Shares, the Class I-E Common Shares, the Class I-F Common Shares, the
Class I-G Common Shares, the Class I-H Common Shares, the Class I-I Common
Shares, the Class I-J Common Shares, and the Class I-K Common Shares are
individually referred to as a "Class I Letter Share" and collectively as the
"Class I Letter Shares". Unless otherwise noted in these Articles of
Association, all the references to a Class I Common Share or the Class I Common
Shares shall include a Class I Letter Share or the Class I Letter Shares
respectively. The Class I Common Shares and the Class II Common Shares are
individually referred to as a "Share" and collectively as the "Shares". The
Class I Common Shares and the Class II Common Shares are issued as redeemable
shares in accordance with the terms of article 49-8 of the law of 10 August,
1915, on commercial companies, as amended (the "Law"), and the redemption
features laid down in Article 7 hereof shall apply thereto.

An extraordinary meeting of Shareholders, resolving in the manner required for
the amendment of these Articles of Association, and with the consent of the
General Partner, may increase the subscribed and issued capital.

                                       2

<PAGE>

Notwithstanding the preceding paragraph, the General Partner of the Company is
authorised and empowered to render effective an increase of the subscribed and
issued capital, in whole or in part, from time to time, within a period starting
as of 19 December, 2001, and expiring on the fifth anniversary of such date, by
issuing shares representing such whole or partial increase of the capital up to
the total amount of the authorised share capital and for the number and classes
of Shares being the object of the authorisation. The General Partner shall
accept subscriptions for such shares.

In connection with this authorisation to increase the capital and in compliance
with article 32-3 (5) of the Law, the General Partner of the Company is
authorised, at its discretion, to waive entirely or partially or to limit, or to
set conditions in respect of any preferential subscription rights of the
existing Shareholders for the same period of five years and to determine the
amount of issue premium (if any) which will have to be paid by the subscriber(s)
in the context of this capital increase.

Class I Common Shares are convertible into Class II Common Shares by a
resolution of an extraordinary meeting of Shareholders resolving in the manner
required for amendments of these Articles of Association. The conversion ratio
shall be 1 Class I Common Share for 10 Class II Common Shares. Upon such
resolution, the nominal capital shall be increased by EUR 11.25 per Class I
Common Share so converted and Class II Common Shares shall be issued in
accordance with the conversion ratio in replacement of the Class I Common Shares
so converted.

Class II Common Shares are convertible into Class I Common Shares (excluding the
Class I Letter Shares) by a resolution of an extraordinary meeting of
shareholders resolving in the manner required for amendments of these Articles
of Association. The conversion ratio shall be 10 Class II Common Shares for 1
Class I Common Share (excluding the Class I Letter Share). Upon such resolution,
the nominal capital shall be reduced by EUR 11.25 per 10 Class II Common Shares
so converted and the amount of the nominal share capital reduction shall be
allocated to the share premium reserve of the Company. In addition, additional
Class I Common Shares (excluding the Class I Letter Shares) shall be issued in
accordance with the conversion ratio in replacement of the Class II Common
Shares so converted.

The authorised capital of the Company is set at EUR 50,000,000,000 consisting of
19,868,950,000 Class I Common Shares (excluding the Class I Letter Shares) of a
par value of one euro and twenty-five cents (EUR 1.25) each, 5,000,000 Class I-A
Common Shares of a par value of one euro and twenty-five cents (EUR 1.25) each,
5,000,000 Class I-B Common Shares of a par value of one euro and twenty-five
cents (EUR 1.25) each, 10,000,000 Class I-C Common shares of a par value of one
euro and twenty-five cents (EUR 1.25) each, 10,000,000 Class I-D Common Shares
of a par value of one euro and twenty-five cents (EUR 1.25) each, 15,000,000
Class I-E Common Shares of a par value of one euro and twenty-five cents (EUR
1.25) each, 15,000,000 Class I-F Common Shares of a par value of one euro and
twenty-five cents (EUR 1.25) each, 20,000,000 Class I-G Common Shares of a par
value of one euro and twenty-five cents (EUR 1.25) each, 25,000,000 Class I-H
Common Shares of a par value of one euro and twenty-five cents (EUR 1.25) each,
5,000,000 Class I-I Common Shares of a par value of one euro and twenty-five
cents (EUR 1.25) each, 5,000,000 Class I-J Common shares of a par value of one
euro and twenty-five cents (EUR 1.25) each, 16,050,000 Class I-K Common Shares
of a par value of one euro and twenty-five cents (EUR 1.25) each and of
20,000,000,000 Class II Common Shares of a par value of one euro and twenty-five
cents (EUR 1.25) each.

The General Partner is authorised and empowered to issue Class I Common Shares
and/or Class II Common Shares and/or new classes of shares from time to time in
one or several series bearing different numbers or letters in order to
identify them.

                                       3

<PAGE>

The authorisation granted to the General Partner includes the authorisation to
issue Shares to itself.

The General Partner is hereby authorised and empowered to determine the
conditions attaching to any subscription of Shares, and it may, from time to
time, effect such whole or partial increase upon the conversion of any net
profit of the Company into capital and the attribution of fully-paid Shares to
Shareholders in lieu of dividends.

The General Partner is further authorised to cause the Company to issue
warrants, convertible bonds or assimilated instruments or bonds with warrants
or subscription rights or to issue any financial instruments convertible into
Shares under the terms and conditions to be set by the General Partner.

Each time the General Partner shall act to render effective the increase of
capital, as authorised, Article 5 of the Articles of Association of the Company
shall be amended so as to reflect the result of such action and the General
Partner shall take or authorise any person to take any necessary steps for the
purpose of the recording and publication of such increase and such amendment.

The Company recognises only one holder per Share; in case a Share is held by
more than one person, the Company has the right to suspend the exercise of all
rights attached to that Share until one person is appointed or designated by the
joint holders as the sole owner in relation to the Company.

The Shares of the Company are and they continue to stay in registered form. The
Shares are not certificated, but a certificate (certificat d'inscription
nominative) witnessing the registration of the relevant Shareholder in the share
register of the Company and the number of Shares held by it shall be issued by
the Company on request of the Shareholder.

A share register shall be kept at the registered office of the Company and, to
the extent the General Partner shall so decide, with a transfer agent and
registrar. Such register shall set forth the name of each Shareholder, its
residence or elected notice address, the number of Shares held by it, the class
of Shares, the amounts paid in on each such Share, the transfers of Shares and
the dates of such transfers.

Unpaid amounts, if any, on issued and outstanding Shares may be called at any
time at the discretion of the General Partner, provided however that calls shall
be made on all the Shares in the same proportion and at the same time. Any sum,
the payment of which is in arrear, automatically attracts interest in favour of
the Company at the rate of ten per cent (10%) per year or such other rate as may
be determined by the General Partner from time to time calculated from the date
when the payment was due until the date of the actual payment.

Article 6 - Transfer of Shares

Except for a redemption made pursuant to Article 7, no Transfer (as defined
below) of Shares of the Company by a Limited Shareholder shall be made unless
the Supervisory Board of the Company or its delegate shall have given its prior
approval to a contemplated Transfer.

If a Limited Shareholder wants to transfer or dispose of all or part of its
shares in the Company or of all or part of the rights attached thereto, in any
form whatsoever, including, without limitation, via a sale, gift, pledge or some
other form of encumbrance or otherwise (a "Transfer"), it must submit a written
application beforehand to the Supervisory Board or its delegate by registered
mail with acknowledgement of receipt or any other means approved by the
Supervisory Board or its delegate. A Transfer application shall contain the name
of the contemplated

                                       4

<PAGE>

transferee, the contemplated sale price or consideration as well as any other
relevant information.

The decision of the Supervisory Board will be made known to the applicant as
soon as reasonably practicable after it shall have been taken. The Supervisory
Board or its delegate's decision in respect of the application must be made
known to the Limited Shareholder by registered mail with acknowledgement of
receipt or any other means approved by the General Partner.

Any Transfer not made in compliance with the terms hereof shall, with respect to
the Company, be deemed to be null and void and the Company shall not proceed
with the registration of any transferee in the share register unless (i) the
Transfer to such transferee has been approved in writing by the Supervisory
Board or its delegate and (ii) the transferee shall have signed any and all
relevant documents as may be required by the Supervisory Board or its delegate.

Article 7 - Redemption of Shares

The Company is authorised to redeem Class II Common Shares or any series thereof
at the request of the General Partner and upon the written approval of the
Supervisory Board in accordance with the procedures laid down in Article 16
hereto. If the redemption of the Class II Common Shares or of a series thereof
will be done in the context of or accompanied by a share capital reduction of
the Company, the redemption of Class II Common Shares or a series thereof must
in addition be approved by a resolution at a meeting of Shareholders passed by a
two thirds majority of those present and voting including the consent of the
General Partner.

Subject to any contractual restrictions on Transfer by a holder set forth in any
contract or agreement to which the Company or any of its affiliates is a party,
Class I Common Shares shall be redeemable for cash at the option of the holder
by the giving of irrevocable notice of an election for redemption to the
Company.

Notwithstanding the preceding paragraph, at the option of the Company
represented by the General Partner, the redemption price payable to any Limited
Shareholder that becomes a Limited Shareholder after May 31, 2001 (or such other
date that the Supervisory Board shall declare to be the date of the consummation
of the Accenture group of companies' transition to a corporate structure) (a
"Subsequent Limited Shareholder") in connection with any redemption under this
Article 7 may be paid in cash or in Accenture Ltd Class A Common Shares and any
holder and the Company may agree that the Company may redeem such holder's Class
I Common Shares for different consideration.

At the request of the General Partner, the Company is authorised to redeem any
Class I Common Share or any series held by any Subsequent Limited Shareholder
for Accenture Ltd Class A Common Shares if the Company receives a satisfactory
opinion from an internationally recognized counsel or professional tax advisor
that such redemption should be tax-free with respect to such Subsequent Limited
Shareholder. If the redemption of the Class I Common Share will be done in the
context of or accompanied by a share capital reduction of the Company, the
redemption must in addition be approved by a resolution at a meeting of
Shareholders passed by a two-thirds majority of those present and voting,
including the consent of the General Partner.

The redemption price for a Class I Common Share to be paid in Accenture Ltd
Class A Common Shares shall equal a number of Accenture Ltd Class A Common
Shares equal to the Valuation Ratio (as defined below). The redemption price for
a Class I Common Share to be paid in cash shall equal the Valuation Ratio
multiplied by the Market Price of an Accenture Ltd Class A Common Share (as
defined below) as of the

                                       5

<PAGE>

U.S. trading day following the United States trading day on which the Company
receives a notice of an election for redemption with respect to such Class I
Common Share.

Notwithstanding anything to the contrary, (i) no redemption at the option of a
holder may be made prior to the time that the Accenture Ltd Class A Common
Shares shall have been listed for trading on the New York Stock Exchange and
(ii) the Company may refuse to honor a request for redemption at any time or
during any period, including, without limitation, during a so-called "blackout
period" (and the Class I Common Shares shall not be redeemable at such time or
during such period), if the Company determines, based on the advice of counsel
(which may be inside counsel), that there is material non-public information
that may affect the Average Price Per Share (as defined below) at such time or
during such period.

For the purposes of the Articles of Association a Luxembourg business day shall
mean a day on which banks are ordinarily open for business in the City of
Luxembourg, Luxembourg.

The Company may adopt reasonable procedures for the implementation of the
redemption provisions set forth in this Article 7, including, without
limitation, procedures for the giving of notice of an election for redemption.

Article 8 - Liability of Shareholders

The Limited Shareholders are only liable up to the amount of their capital
contribution made to the Company.

The General Partner's liability is and shall be unlimited.

Article 9 - Meetings of Shareholders

The annual general meeting of Shareholders shall be held, in accordance with
Luxembourg law, in Luxembourg at the registered office of the Company, or at
such other place in Luxembourg as may be specified in the notice of meeting, on
January 15 at 12:00 noon. If such day is not a Luxembourg business day, the
annual general meeting shall be held on the next following Luxembourg business
day.

Other meetings of Shareholders may, subject to applicable law, be held at such
place and at such time as may be specified by the General Partner in the
respective notices of meeting.

All general meetings shall be chaired by the General Partner.

Article 10 - Notice, quorum, proxies, majority

The notice periods and quorum rules required by the Law shall apply with respect
to the meetings of Shareholders of the Company, as well as with respect to the
conduct of such meetings, unless otherwise provided herein.

Each Share is entitled to one vote. A Shareholder may act at any meeting of
Shareholders by appointing another person in writing (whether in original or by
telefax, cable, telegram or telex), whether a Shareholder or not, as its proxy.

Except as otherwise required by law or by these Articles of Association,
resolutions at a meeting of Shareholders will be passed by a simple majority of
those Shares represented and voting at the meeting and with the consent of the
General Partner.

                                       6

<PAGE>

The following matters shall require a quorum (if and when required as a matter
of the Law) of half of the Company's issued and outstanding Shares and a
two-thirds majority vote of those Shares represented and voting at the meeting:

(i)    amendment of these Articles of Association;

(ii)   dissolution and the liquidation of the Company;

(iii)  setting of the authorised share capital and the authorisation given to
       the General Partner to increase the Company's share capital within the
       limits of the authorisation;

(iv)   decrease of the Company's share capital; and

(v)    sale of all or substantially all of the Company's assets.

The following matters shall require a unanimous resolution of all the
Shareholders of the Company:

(i)    the redomestication of the Company (i.e. its migration) by the change of
       the nationality of the Company; and

(ii)   the assessment of the Shareholders.

The Shares shall, as a rule, vote as a single class. Matters adversely affecting
the rights of the holders of a specific share class only shall require a quorum
(if and when required as a matter of the Law) of half of the class' issued and
outstanding Shares and a two-thirds majority vote of the Shares of that share
class and, in respect of such matters but only in respect of such matters, the
holders shall vote as a separate class.

Article 11 - Convening notice

Shareholders' meetings shall be convened by the General Partner or by the
Supervisory Board, pursuant to a notice setting forth the agenda and sent by
registered mail at least eight days prior to the meeting to each Shareholder at
the Shareholder's notice address on record or, failing which, its residence
address on record in the share register of the Company or by two publications in
each of the Luxembourg press and in the Luxembourg Official Gazette (Memorial),
whereby the first publication shall be made so that the second publication shall
be made at least eight days prior to the meeting and with there being at least
an eight-day interval between the first and the second publications for the
meeting.

If all the Shareholders are present or represented at a meeting of Shareholders,
and if they state that they have been informed of the agenda of the meeting, the
meeting may be held without prior notice.

The General Partner may determine all reasonable conditions that must be
fulfilled by Shareholders for them to participate in any meeting of
Shareholders.

Article 12 - Powers of the meeting of Shareholders

Any regularly constituted meeting of Shareholders of the Company shall represent
the entire body of Shareholders of the Company. The meeting of Shareholders may
resolve on any item only with the consent of the General Partner.

Article 13 - Management

The Company shall be managed by the General Partner who shall be the liable
partner (associe - gerant - commandite) and who shall be personally, jointly and
severally

                                       7

<PAGE>

liable with the Company for all liabilities which cannot be met out of the
assets of the Company.

The General Partner is vested with the broadest powers to perform all acts of
administration and disposition in the Company's interest which are not expressly
reserved by the Law or by these Articles of Association to the meeting of
Shareholders or to the Supervisory Board.

The General Partner shall have the sole authority to institute and direct court
proceedings and to negotiate, settle and compromise disputes on behalf of the
Company and may delegate this authority to such persons or committees as it may
designate, provided the Supervisory Board shall have approved the persons to
whom the delegation by the General Partner of such authority is made.

The General Partner shall have the power on behalf and in the name of the
Company to carry out any and all of the purposes of the Company and to perform
all acts and enter into and perform all contracts and other undertakings that it
may deem necessary, advisable or useful or incidental thereto. Except as
otherwise expressly provided, the General Partner has, and shall have full
authority in its discretion to exercise, on behalf of and in the name of the
Company, all rights and powers necessary or convenient to carry out the purposes
of the Company.

Article 14 - Authorised signature

The Company shall be bound by the corporate signature of the General Partner as
made by the individual or joint signatures of any other persons to whom
authority shall have been delegated by the General Partner as the General
Partner shall determine in its discretion, provided the Supervisory Board shall
have approved the persons to whom the delegation by the General Partner of such
authority is made.

Article 15 - Remuneration of General Partner; Expenses

The General Partner shall receive no remuneration from the Company for its
duties. To the largest extent permitted by applicable law, but without prejudice
to the second paragraph of Article 8, the Company shall bear, and reimburse for,
the costs and expenses incurred by the General Partner resulting from the
performance of its duties and/or actions taken on behalf of and/or for the
benefit of the Company and may make advances to the General Partner in
connection therewith (including, without limitation, losses, damages and defense
costs resulting from actual or threatened third party claims).

Article 16 - Supervisory Board

The affairs of the Company and its financial situation including particularly
its books and accounts shall be supervised by a supervisory board composed of at
least three board members (herein referred to as the "Supervisory Board").

The Supervisory Board shall be consulted by the General Partner on such matters
as the General Partner may determine, and it shall authorise any actions of the
General Partner that may, pursuant to the Law or under these Articles of
Association, exceed the powers of the General Partner.

The Supervisory Board shall approve those individuals put forth from time to
time by the General Partner to exercise the General Partner's powers with
respect to the management of the Company, and the General Partner shall act only
through such individuals.

The Supervisory Board shall be elected by a simple majority vote of the general
meeting of Shareholders for a maximum term of six years, which shall be
renewable.

                                       8

<PAGE>

The general meeting of Shareholders shall determine the remuneration of the
Supervisory Board, if any.

The Supervisory Board shall be convened by its chairman (as appointed by the
Supervisory Board from the Board members) or by the General Partner.

Written notice of any meeting of the Supervisory Board shall be given to all
members of the Supervisory Board with at least eight days prior notice, except
in circumstances of emergency, in which case the nature of such circumstances
shall be set forth in the notice of the meeting. This notice may be waived by
the consent in writing, whether in original or by cable, telegram, telefax or
telex of each member. Separate notice shall not be required for individual
meetings held at times and places prescribed in a schedule previously adopted by
resolution of the Supervisory Board. If all the members of the Supervisory Board
are present or represented at a meeting of Supervisory Board, and if they state
that they have been informed of the agenda of the meeting, the meeting may be
held without prior notice.

Any member may act at any meeting of the Supervisory Board by appointing in
writing, whether in original or by cable, telegram, telex, telefax or other
electronic transmission another member as his proxy.

The Supervisory Board can deliberate or act validly only if at least the
majority of its members are present or represented. Resolutions shall be
approved if taken by a majority of the votes of the members present or
represented at such meeting. Resolutions may also be taken in one or several
written instruments signed by all the members.

No member of the Supervisory Board shall be liable in respect of any negligence,
default or breach of duty on his own part in relation to the Company and each
member of the Supervisory Board shall be indemnified out of the funds of the
Company against all liabilities, losses, damages or expenses arising out of the
actual or purported execution or discharge of his duties or the exercise of his
powers or otherwise in relation to or in connection with his duties, powers or
office; provided that this exemption from liability and indemnity shall not
extend to any matter which would render them void pursuant to Luxembourg law.

Article 17 - Accounting year - Accounts

The accounting year of the Company shall begin on 1st September and it shall
terminate on 31st August of each year.

The accounts of the Company shall be stated in euro and/or United States dollars
or in any other fungible currency as decided by the General Partner.

Article 18 - Allocation of profits

From the annual net profits of the Company, five per cent (5 %) shall be
allocated to the legal reserve as required by the Law. This allocation shall
cease to be required as soon as such legal reserve amounts to ten per cent (10
%) of the nominal issued share capital of the Company as stated in Article 5
hereof as increased or reduced from time to time.

The General Partner shall determine how the annual net profits shall be disposed
of, and it shall decide to pay dividends from time to time, as it, in its
discretion, believes to suit best the corporate purpose and policy of the
Company. A general meeting of Shareholders shall have to approve the General
Partner's decision to pay dividends as well as the profit allocation proposed by
the General Partner.

                                       9

<PAGE>

Each Shareholder shall have dividend rights corresponding to its share. Each
Class II common Share shall entitle its holder to receive a dividend equal to
10% of any dividend to which a Class I Common Share entitles its holder, whether
in cash or in kind.

The dividends may be paid in Euro or in United States Dollars or in any other
currency determined by the General Partner and they may be paid at such places
and times as shall be determined by the General Partner.

The General Partner may decide to pay interim dividends under the conditions and
within the limits laid down in the Law.

Article 19 - Dissolution and liquidation

The Company may be voluntarily dissolved by a resolution passed at a general
meeting of Shareholders with the consent of the General Partner.

The liquidation shall be carried out by one or several liquidators (who may be
physical persons or legal entities) named by a general meeting of Shareholders
which shall also determine their powers and their remuneration.

Each holder of Shares of the Company shall be entitled (to the extent of the
availability of funds or assets in sufficient amount), to the repayment of the
nominal share capital amount corresponding to its Share holdings. The
liquidation proceeds (if any), including the return of nominal share capital,
shall be paid so that each Class II Common Share shall entitle its holder to
receive a liquidation payment equal to 10% of any liquidation payment to which a
Class I Common Share entitles its holder.

Article 20 - Amendments

These Articles of Association may be amended from time to time by a general
meeting of Shareholders, subject to the quorum and majority requirements
provided by the laws of Luxembourg, and subject to the consent of the General
Partner.

Article 21 -- Tax Matters

The General Partner may, in its sole discretion, make any tax elections with
respect to the Company, provided that the General Partner reasonably determines
that any such election would not have an adverse tax impact on any Shareholder.

Article 22 - Applicable law

All matters not governed by these Articles of Association shall be determined by
application of the provisions of Luxembourg law, and, in particular, of the Law.

Article 23 - Definitions

The "Average Price Per Share" as of any day shall equal the average of the high
and low sales prices of Accenture Ltd Class A Common Shares as reported on the
New York Stock Exchange (or if the Accenture Ltd Class A Common Shares are not
listed or admitted to trading on the New York Stock Exchange, on the American
Stock Exchange, or if the Accenture Ltd Class A Common Shares are not listed or
admitted to trading on the American Stock Exchange, on the Nasdaq National
Market, or if the Accenture Ltd Class A Common Shares are quoted on the Nasdaq
National Market, on the over-the-counter market as furnished by any nationally
recognized New York Stock Exchange member firm selected by Accenture Ltd for
such purpose), net of customary brokerage and similar transaction costs as
determined with respect to the Company and by the Company.

                                       10

<PAGE>

The "Market Price of an Accenture Ltd Class A Common Share" as of any day shall
equal the Average Price Per Share as of such day, unless Accenture Ltd sells
(i.e. trade date) shares of its Class A Common Shares on such day for cash other
than in a transaction with any employee or an affiliate and other than pursuant
to a preexisting obligation; in which case the "Market Price of an Accenture Ltd
Class A Common Share" as of such day shall be the weighted average sale price
per share, net of brokerage and similar costs.

The "Valuation Ratio" at any time shall equal 1.00, provided that the Valuation
Ratio shall be subject to adjustment from time to time pursuant to the following
provisions of this Article 23 If at any time:

(i)   Accenture Ltd acquires or otherwise holds more than a de miminis amount of
      assets other than:

     (a)  its shareholding in the Company,

     (b)  any direct or indirect interest in its own shares (provided that such
          shares would not be treated as an asset of Accenture Ltd on a
          consolidated balance sheet of Accenture Ltd prepared in accordance
          with generally accepted accounting principles in the United States of
          America) or

     (c)  any assets that it holds only transiently prior to contributing or
          loaning such assets to the Company (provided that any such transiently
          held assets are so contributed or loaned prior to the end of the then
          current fiscal quarter of Accenture Ltd),

(ii)  Accenture Ltd incurs or otherwise is liable for more than a de miminis
      amount of liabilities other than any liability for which it is the obligee
      under a corresponding liability of the Company or

(iii) circumstances otherwise require, then

      (1) the General Partner shall promptly inform the Supervisory Board and
          those members of the Supervisory Board that are also Limited
          Shareholders (in such capacity, the "Limited Shareholders Committee")
          of such fact,

      (2) the General Partner shall provide the Limited Shareholders Committee
          with such other information, including financial information or
          statements, as the Limited Shareholders Committee may reasonably
          require in connection with the determinations contemplated by the
          following clause (3) of this sentence and

      (3) each of the General Partner and the Limited Shareholders Committee
          shall use their best efforts to promptly:

          (x)  determine whether an adjustment to the Valuation Ratio is
               required in order to reflect the relative fair market values
               of an Accenture Ltd Class A Common Share and a Class I Common
               Share and

          (y)  if such an adjustment is so required, determine a process for
               equitable adjustment of the Valuation Ratio (whether based on the
               financial statements of Accenture Ltd or otherwise and whether a
               process for a one-time adjustment or recurring adjustments).

                                       11

<PAGE>

If the General Partner and the Limited Shareholders Committee determine that an
adjustment in the Valuation Ratio is so required and determine a process for
equitable adjustment of the Valuation Ratio, then the Valuation Ratio shall be
adjusted by such process. If no agreement can be reached promptly (but in any
event within 45 days) between the General Partner and the Limited Shareholders
Committee as to whether any such adjustment is so required or as to a process
for equitable adjustment, then the General Partner and the Limited Shareholders
Committee shall choose an independent arbitrator (which may be a leading
international investment bank) who is a recognized expert in the field of
company valuation to (x) determine whether an adjustment to the Valuation Ratio
is required in order to reflect the relative fair market values of an Accenture
Ltd Class A Common Share and a Class I Common Share and (y) if such an
adjustment is so required, determine a process for equitable adjustment of the
Valuation Ratio (whether based on the financial statements of Accenture Ltd or
otherwise and whether a process for a one-time adjustment or recurring
adjustments). If the arbitrator determines that an adjustment in the Valuation
Ratio is so required and determines a process for equitable adjustment of the
Valuation Ratio, then the Valuation Ratio shall be adjusted by such process.

If Accenture Ltd:

(i)    pays a dividend or makes a distribution on its Accenture Ltd Class A
       Common Shares in Accenture Ltd Class A Common Shares,

(ii)   subdivides its outstanding Accenture Ltd Class A Common Shares into a
       greater number of shares,

(iii)  combines its outstanding Accenture Ltd Class A Common Shares into a
       smaller number of shares,

(iv)   makes a distribution on its Accenture Ltd Class A Common Shares in shares
       of its share capital other than Accenture Ltd Class A Common Shares or

(v)    issues by reclassification of its Accenture Ltd Class A Common Shares any
       shares of its share capital,

then the Valuation Ratio in effect immediately prior to such action shall be
adjusted so that the holder of Class I Common Shares thereafter redeemed may
receive the redemption price or number of shares of share capital of Accenture
Ltd, as the case may be, which it would have owned immediately following such
action if it had redeemed immediately prior to such action (after taking into
account any corresponding action taken by the Company).

In the event of any business combination, amalgamation, restructuring,
recapitalization or other extraordinary transaction directly or indirectly
involving Accenture Ltd or any of its securities or assets as a result of which
the holders of Accenture Ltd Class A Common Shares shall hold voting securities
of an entity other than Accenture Ltd, the terms "Accenture Ltd Class A Common
Shares" and "Accenture Ltd" shall refer to such voting securities formerly
representing or distributed in respect of Accenture Ltd Class A Common Shares
and such entity, respectively."

                                       12

<PAGE>

                               PREVAILING VERSION

         The present Articles of Association are worded in English followed by a
French translation. In case of discrepancy between the English and the French
text, the English version will prevail.

                        FRENCH VERSION -VERSION FRANCAISE

Article 1 - Forme

Entre Accenture Ltd, societe anonyme (company limited by shares) constituee en
vertu du droit des Bermudes, le gerant commandite (le "gerant commandite" ou
"Accenture Ltd") et Accenture Minority IV, Ltd, societe constituee a
Gibraltar, associe commanditaire actuel de la societe et les personnes qui
deviendront des associes commanditaires de la societe (les "associes
commanditaires"), il est forme Accenture SCA, une societe en commandite par
actions (ci-apres denommee la "societe").

Ci-apres, les associes commanditaires et le gerant commandite seront chacun
denomme un actionnaire et ensemble des actionnaires.

Article 2 - Duree

La Societe est constituee pour une duree illimitee. Cependant, la Societe est
dissoute dans le cas de l'adoption d'une resolution de dissolution de la Societe
par une assemblee generale des actionnaires deliberant conformement aux
conditions de quorum et de majorite requises pour la modification des statuts de
la Societe (ci-apres les "Statuts"). La Societe n'est pas dissoute dans le cas
de la demission, de la dissolution, de la faillite ou de l'insolvabilite du
gerant commandite.

Article 3 - Objet

L'objet de la Societe est la detention de participations, sous quelque forme que
ce soit, dans des societes luxembourgeoises et etrangeres, l'acquisition par
voie d'achat, de souscription ou de toute autre maniere, ainsi que la cession
par voie de vente, d'echange ou de toute autre maniere d'actions, d'obligations,
de billets et autres valeurs mobilieres de toute nature, et la propriete,
l'administration, le developpement et la gestion de ses participations et de son
portefeuille d'actifs.

La Societe peut exercer toute activite commerciale, financiere et/ou
industrielle ou conserver un etablissement commercial ouvert au public. La
Societe peut participer directement ou indirectement a l'etablissement et au
developpement de toutes entreprises financieres, industrielles ou commerciales
au Luxembourg et a l'etranger et peut leur preter toute assistance, de nature
financiere ou non, comme notamment l'octroi de prets ou d'avances, de garanties
a leur avantage ou toute autre forme d'assistance. La Societe peut emprunter
sous toute forme et peut proceder a l'emission d'obligations et de billets,
qu'ils soient ou non convertibles ou echangeables contre des actions de la
societe ou des actions de toutes autres societes.

La Societe peut conclure et executer des conventions generales de partenariat et
de marketing et toute autre convention destinee a promouvoir et a assurer le
developpement et le fonctionnement du groupe Accenture, en ce compris et de
maniere non exhaustive, toute operation impliquant ou se rapportant au personnel
de toute societe du groupe.

                                       13

<PAGE>

De maniere generale, elle peut prendre toutes mesures de surveillance et de
controle et exercer toute operation qu'elle peut juger utile a la realisation et
au developpement de ses objets.

Article 4 - Siege social

Le siege social de la societe est fixe a Luxembourg, au Grand Duche de
Luxembourg. Le gerant commandite peut etablir des succursales ou d'autres
bureaux au Luxembourg ou a l'etranger.

Si le gerant commandite decide que des evenements extraordinaires de nature
politique, economique ou sociale sont survenus ou sont imminents, qui entravent
ou sont susceptibles d'entraver les activites normales de la societe a son siege
social, ou la facilite de communication entre le siege et les personnes situees
a l'etranger, le siege social peut etre provisoirement transfere a l'etranger
jusqu'a cessation complete de ces circonstances extraordinaires; ces mesures
provisoires n'ont aucun effet sur la nationalite de la societe, qui, nonobstant
le transfert provisoire de son siege, restera une societe en commandite par
actions luxembourgeoise.

Article 5 - Capital

Le capital souscrit, emis et libere de la Societe est de EUR 1.693.240.285 (un
milliard six cent quatre-vingt-treize millions deux cent quarante mille deux
cent quatre-vingt-cinq Euro) represente par des actions de commandite detenues
par le gerant commandite d'une valeur nominale de un Euro et vingt-cinq cents
chacune (1.25 EUR) et des actions de commanditaires detenues par le(s)
associe(s) commanditaire(s) d'une valeur nominale de un Euro et vingt-cinq cents
(1.25 EUR) chacune. Les Actions sont divisees en 752.583.920 (sept cent
cinquante deux millions cinq quatre-vingt-trois mille neuf cent vingt) actions
ordinaries de categorie I ("Actions Ordinaires de Categorie I"), 5.000.000 (cinq
millions) Actions Ordinaires de Categorie I-A ("Actions Ordinaires de Categorie
I-A"), 5.000.000 (cinq millions) Actions Ordinaires de Categorie I-B ("Actions
Ordinaires de Categorie I-B"), 10.000.000 (dix millions) Actions Ordinaires de
Categorie I-C ("Actions Ordinaires de Categorie I-C"), 10.000.000 (dix millions)
Actions Ordinaires de Categorie I-D ("Actions Ordinaires de Categorie I-D"),
15.000.000 (quinze millions) Actions Ordinaires de Categorie I-E ("Actions
Ordinaires de Categorie I-E"), 15.000.000 (quinze millions) Actions Ordinaires
de Categorie I-F ("Actions Ordinaires de Categorie I-F"), 20.000.000 (vingt
millions) Actions Ordinaires de Categorie I-G ("Actions Ordinaires de Categorie
I-G"), 25.000.000 (vingt-cinq millions) Actions Ordinaires de Categorie I-H
("Actions Ordinaires de Categorie I-H"), 5.000.000 (cinq millions) Actions
Ordinaires de Categorie I-I ("Actions Ordinaires de Categorie I-I"), 5.000.000
(cinq millions) Actions Ordinaires de Categorie I-J ("Actions Ordinaires de
Categorie I-J"), 16.050.000 (seize millions cinquante mille) Actions Ordinaires
de Categorie I-K ("Actions Ordinaires de Categorie I-K") et 470.958.308 (quatre
cent soixante-dix millions neuf cent cinquante-huit mille trois cent huit)
Actions Ordinaires de Categorie II ("Actions Ordinaires de Categorie II")
assorties des meme caracteristiques et droits, a l'exception des differences
exposees dans les presents statuts. Les Actions Ordinaires de Categorie I-A, les
Actions Ordinaires de Categorie I-B, les Actions Ordinaires de Categorie I-C,
les Actions Ordinaires de Categorie I-D, les Actions Ordinaires de Categorie
I-E, les Actions Ordinaires de Categorie I-F, les Actions Ordinaires de
Categorie I-G, les Actions Ordinaires de Categorie I-H, les Actions Ordinaires
de Categorie I-I, les Actions Ordinaires de Categorie I-J, et les Actions
Ordinaires de Categorie I-K sont denommees individuellement "Action de Categorie
I Lettres" et collectivement "Actions de Categorie I Lettres". Toutes references
aux Actions Ordinaires de Categorie I incluent les Actions de Categorie I
Lettres, respectivement une Action de Categorie I Lettres, sauf exclusion
mentionnee

                                       14

<PAGE>

expressement dans les Statuts. Les Actions Ordinaires de Categorie I et les
Actions Ordinaires de Categorie II sont chacune denommee une "Action" et
ensemble les "Actions". Les Actions Ordinaires de Categorie I et les Actions
Ordinaires de Categorie II sont emises sous la forme d'actions rachetables,
conformement a l'article 49-8 de la loi du 10 aout 1915 relative aux societes
commerciales, telle qu'amendee (la "Loi"), et les caracteristiques de rachat
stipulees a l'article 7 des presentes sont applicables a ces actions.

Une assemblee extraordinaire des actionnaires de la societe, deliberant de la
maniere requise pour la modification des presents statuts, et avec l'accord du
gerant commandite, peut augmenter le capital souscrit et emis.

Nonobstant le paragraphe qui precede, le gerant commandite de la societe a
l'autorisation et le pouvoir de mettre en oeuvre une augmentation du capital
souscrit et emis, en tout ou en partie, periodiquement, pendant une periode
commencant le 19 decembre 2001 et expirant au cinquieme anniversaire de cette
date, par l'emission d'actions representant cette augmentation totale ou
partielle du capital dans les limites du montant total du capital actions
autorise et pour le nombre et les categories d'actions qui font l'objet de
l'autorisation. Le gerant commandite accepte des souscriptions pour ces actions.

Dans le cadre de cette autorisation d'augmenter le capital et conformement a
l'article 32-3 (5) de la loi, le gerant commandite de la societe est autorise, a
son entiere discretion, a renoncer en tout ou en partie ou a limiter, ou a
assortir de conditions tous droits de souscription privilegies des actionnaires
existants pendant la meme periode de cinq ans et a fixer le montant des primes
d'emission (le cas echeant) qui devront etre payees par le(s) souscripteur(s)
dans le cadre de cette augmentation de capital.

Les Actions Ordinaires de Categorie I sont convertibles en Actions Ordinaires de
Categorie II par voie de resolution d'une assemblee extraordinaire des
actionnaires de la societe, deliberant comme en matiere de modification des
presents statuts. Le rapport de conversion est de 1 Action Ordinaire de
Categorie I pour 10 Actions Ordinaires de Categorie II. A l'adoption de cette
resolution, le capital nominal est augmente de 11,25 EUR par Action Ordinaire de
Categorie I ainsi converties et il est procede a l'emission d'Actions Ordinaires
de Categorie II conformement au rapport de conversion pour remplacer les Actions
Ordinaires de Categories I ainsi converties.

Les Actions Ordinaires de Categorie II sont convertibles en Actions Ordinaires
de Categorie I (excluant les Actions de Categorie I lettres) par voie de
resolution d'une assemblee extraordinaire des actionnaires de la societe,
deliberant comme en matiere de modification des presents statuts. Le rapport de
conversion est de 10 Actions Ordinaires de Categorie II pour 1 Action Ordinaire
de Categorie I (excluant l'Action de Categorie lettres). A l'adoption de cette
resolution, le capital nominal est diminue de 11,25 EUR par 10 Actions
Ordinaires de Categorie II ainsi converties et le montant de la diminution du
capital actions nominal est affectee a la reserve de primes d'emission de la
societe. En outre, il est procede a l'emission d'Actions Ordinaires de Categorie
I (excluant les Actions de Categorie I Lettres) supplementaires conformement au
rapport de conversion pour remplacer les Actions ordinaires de categories II
ainsi converties.

Le capital autorise de le societe est fixe a 50 000 000 000 EUR, represente par
19,868,950,000 Actions Ordinaires de Categorie I (excluant les Actions de
Categorie I Lettres) d'une valeur nominale d'un euro et vingt-cinq cents (1,25
EUR) chacune, 5,000,000 Actions Ordinaires de Categorie I-A d'une valeur
nominale d'un euro et vingt-cinq cents (1,25 EUR) chacune, 5,000,000 Actions
Ordinaires de Categorie I-B d'une valeur nominale d'un euro et vingt-cinq cents
(1,25 EUR) chacune,

                                       15

<PAGE>

10,000,000 Actions Ordinaires de Categorie I-C d'une valeur nominale d'un euro
et vingt-cinq cents (1,25 EUR) chacune, 10,000,000 Actions Ordinaires de
Categorie I-D d'une valeur nominale d'un euro et vingt-cinq cents (1,25 EUR)
chacune, 15,000,000 Actions Ordinaires de Categorie I-E d'une valeur nominale
d'un euro et vingt-cinq cents (1,25 EUR) chacune, 15,000,000 Actions Ordinaires
de Categorie I-F d'une valeur nominale d'un euro et vingt-cinq cents (1,25 EUR)
chacune, 20,000,000 Actions Ordinaires de Categorie I-G d'une valeur nominale
d'un euro et vingt-cinq cents (1,25 EUR) chacune, 25,000,000 Actions Ordinaires
de Categorie I-H d'une valeur nominale d'un euro et vingt-cinq cents (1,25 EUR)
chacune, 5,000,000 Actions Ordinaires de Categorie I-I d'une valeur nominale
d'un euro et vingt-cinq cents (1,25 EUR) chacune, 5,000,000 Actions Ordinaires
de Categorie I-J d'une valeur nominale d'un euro et vingt-cinq cents (1,25 EUR)
chacune, 16,050,000 Actions Ordinaires de Categorie I-K d'une valeur nominale
d'un euro et vingt-cinq cents (1,25 EUR) chacune et 20,000,000,000
(vingt-milliards) Actions Ordinaires de Categorie II d'une valeur nominale d'un
euro et vingt-cinq cents (1,25 EUR) chacune.

Il est confere au gerant commandite l'autorisation et le pouvoir d'emettre des
Actions Ordinaires de Categorie I et/ou des Actions Ordinaires de Categorie II
periodiquement en une ou plusieurs series portant differents numeros ou lettres
aux fins de leur identification.

L'autorisation accordee au gerant commandite inclut l'autorisation d'emettre des
actions pour lui-meme.

Il est par les presentes confere au gerant commandite l'autorisation et le
pouvoir de fixer les conditions attachees a toute souscription d'actions, et il
peut, periodiquement, mettre en oeuvre cette augmentation partielle ou totale a
la conversion de tout benefice net de la societe en capital et l'attribution
d'actions entierement liberees aux actionnaires au lieu de dividendes.

Le gerant commandite est egalement autorise a provoquer l'emission par la
societe de warrants, d'obligations convertibles ou d'instruments ou obligations
assimiles assortis de warrants ou droits de souscription ou l'emission de tous
instruments financiers convertibles en actions aux termes et conditions fixes
par le gerant commandite.

Chaque fois que le gerant commandite agit pour mettre en oeuvre une telle
augmentation de capital, ainsi qu'il y est autorise, l'article 5 des statuts de
la societe est modifie pour refleter le resultat de cette action et le gerant
commandite prend ou autorise toute personne a prendre toutes mesures necessaires
aux fins de l'enregistrement et de la publication de cette augmentation et de
cette modification.

La societe ne reconnait qu'un detenteur par action ; si une action est detenue
par plus d'une personne, la societe a le droit de suspendre l'exercice de tous
les droits attaches a cette action jusqu'a ce qu'une personne soit nommee ou
designee par les detenteurs conjoints comme le seul proprietaire a l'egard de la
societe.

Les actions de la societe sont et restent nominatives. Les actions de sont pas
certifiees, mais un certificat d'inscription nominative portant temoignage de
l'enregistrement de l'actionnaire correspondant dans le registre des
actionnaires de la societe et du nombre d'actions qu'il detient est emis par la
societe a la demande de l'actionnaire.

Un registre des actionnaires est tenu au siege social de la societe et, dans la
mesure ou le gerant commandite en decide ainsi, par un agent de transfert et
agent charge de la tenue des registres. Ce registre precise le nom de chaque
actionnaire, son domicile ou l'adresse choisie aux fins de notification, le
nombre d'actions qu'il detient, la categorie

                                       16

<PAGE>

des actions, les montants payes au titre de chacune de ces actions, les cessions
d'actions et la date de ces cessions.

Les sommes impayees, le cas echeant, au titre d'actions emises et en circulation
peuvent etre appelees a tout moment a la discretion du gerant commandite, sous
reserve cependant que ces appels de fonds soient effectues au titre de toutes
les actions dans les memes proportions et au meme moment. Toute somme dont le
paiement est en retard, emporte automatiquement des interets en faveur de la
societe au taux annuel de dix pour-cent (10 %) ou a tout autre taux fixe par le
gerant commandite periodiquement, calcules a partir de la date a laquelle le
paiement est devenu exigible jusqu'a la date du paiement reel.

Article 6 - Cession d'actions

Sauf a l'occasion d'un rachat effectue en application de l'article 7, aucune
cession (au sens defini ci-dessous) d'actions de la societe par un associe
commanditaire n'est effectuee sans que le conseil de surveillance de la societe
ou son delegue ait donne son accord prealable a la cession envisagee.

Si un associe commanditaire souhaite ceder ou aliener tout ou partie de ses
actions dans la societe ou tout ou partie des droits attaches a ces actions, de
quelque maniere que ce soit, dont notamment par voie de vente, donation,
nantissement ou toute autre forme de charge ou autrement (une "cession"), il
doit soumettre au prealable une demande ecrite au conseil de surveillance ou a
son delegue par lettre recommandee avec accuse de reception ou par tout autre
moyen approuve par le conseil de surveillance ou son delegue. Une telle demande
d'agrement comprend le nom du cessionnaire envisage, le prix de vente ou la
contrepartie envisages ainsi que toutes autres informations pertinentes.

La decision du conseil de surveillance sera communiquee au demandeur aussi tot
que possible apres qu'elle a ete prise. La decision du conseil de surveillance
ou de son delegue quant a la demande doit etre communiquee a l'associe
commanditaire par lettre recommandee avec accuse de reception ou tout autre
moyen approuve par le gerant commandite.

Toute cession non conforme aux termes des presentes est reputee nulle et non
avenue a l'egard de la societe et la societe ne procede a l'enregistrement
d'aucun cessionnaire dans le registre des actionnaires sauf si (i) la cession a
ce cessionnaire a ete approuvee par ecrit par le conseil de surveillance ou son
delegue et (ii) le cessionnaire a signe tous les documents pertinents que le
conseil de surveillance ou son delegue peuvent exiger.

Article 7 - Rachat d'actions

La societe est autorisee a racheter les Actions Ordinaires de Categorie II ou
toute serie de cette categorie a la demande du gerant commandite et avec
l'accord ecrit du conseil de surveillance conformement aux procedures prevues a
l'article 16 des presentes. Si le rachat des Actions Ordinaires de Categorie II
ou d'une serie de cette categorie est effectue dans le cadre ou accompagne d'une
diminution du capital actions de la societe, le rachat d'Actions Ordinaires de
Categorie II ou d'une serie de cette categorie doit etre approuve par voie de
resolution adoptee a la majorite des deux-tiers des actionnaires presents et
votants d'une assemblee des actionnaires, avec l'accord du gerant commandite.

Sous reserve de toutes restrictions contractuelles a la cession par un detenteur
stipulees dans tout contrat ou accord auquel la societe ou quelconque de ses
societes

                                       17

<PAGE>

liees est partie, les Actions Ordinaires de Categories I et II sont rachetables
pour du numeraire au choix du detenteur par la remise a la societe d'une
notification irrevocable d'un choix de rachat.

Nonobstant le paragraphe precedent, au choix de la societe representee par le
gerant commandite, le prix de rachat payable a tout associe commanditaire qui
devient associe commanditaire apres le 31 mai 2001 (ou toute autre date que le
conseil de surveillance fixe comme la date de prise d'effet de la transformation
du groupe de societes Accenture en une structure sociale) (un "associe
commanditaire" ulterieur) au titre de tout rachat au terme du present article
7 peut etre paye en numeraire ou en actions ordinaires de categorie A
d'Accenture Ltd et tout detenteur et la societe peuvent convenir que la societe
peut racheter les Actions Ordinaires de Categorie I de ce detenteur pour toute
autre contrepartie.

A la demande du gerant commandite, la societe est autorisee a racheter toute
Action Ordinaire de Categorie I ou toute serie de cette categorie detenue par
tout associe commanditaire ulterieur pour des actions ordinaires de categorie A
d'Accenture Ltd si la societe recoit un avis satisfaisant d'un conseil juridique
ou d'un conseiller fiscal professionnel de reputation internationale faisant
etat de ce qu'un tel rachat serait exempte de taxe a l'egard de cet associe
commanditaire ulterieur. Si le rachat de l'Action Ordinaire de Categorie I est
effectue dans le cadre ou accompagne d'une diminution du capital actions de la
societe, le rachat doit en outre doit etre approuve par voie de resolution
adoptee a la majorite des deux-tiers des actionnaires presents et votants d'une
assemblee des actionnaires, avec l'accord du gerant commandite.

Le prix de rachat d'une Action Ordinaire de Categorie I a payer en actions
ordinaires de categorie A d'Accenture Ltd est egal au rapport d'evaluation
(ainsi qu'il est defini plus bas). Le prix de rachat d'une Action Ordinaire de
Categorie I a payer en numeraire est egal au rapport d'evaluation multiplie par
le cours du marche d'une action ordinaire de categorie A d'Accenture Ltd (ainsi
qu'il est defini plus bas) au jour ouvre des marches americains suivant le jour
ouvre des marches americains auquel la societe recoit une notification de choix
de rachat quant a cette Action Ordinaire de Categorie I.

Nonobstant toute disposition contraire, (i) aucun rachat au choix d'un associe
ne peut etre effectue avant la date a laquelle les actions ordinaires de
categorie A d'Accenture Ltd ont ete cotees a la bourse de New York et (ii) la
societe peut refuser d'honorer une demande de rachat a tout moment ou pendant
toute periode, dont notamment, pendant ce qu'on appelle une "periode de
black-out" (et les Actions Ordinaires de Categorie I ne sont pas rachetables a
ce moment ou pendant cette periode), si la societe decide, sur le fondement de
l'avis d'un conseil juridique (qui peut etre un conseil juridique interne),
qu'il existe des informations substantielles non communiquees au public qui
peuvent influer sur le cours moyen par action (ainsi qu'il est defini plus bas)
a ce moment ou pendant cette periode.

Aux fins des statuts, par jour ouvrable luxembourgeois, on entend un jour
pendant lequel les banques sont normalement ouvertes dans la ville de
Luxembourg, au Luxembourg.

                                       18

<PAGE>

La societe peut adopter des procedures raisonnables pour la mise en oeuvre des
dispositions de rachat stipulees dans le present article 7, dont notamment des
procedures de remise des notifications de choix de rachat.

Article 8 - Responsabilite des associes

Les associes commanditaires ne sont responsables qu'a concurrence de leur apport
au capital de la societe.

La responsabilite du gerant commandite est illimitee.

Article 9 - Assemblees des actionnaires

L'assemblee generale annuelle des actionnaires se tient, conformement au droit
luxembourgeois, au siege social de la societe au Luxembourg, ou dans tout autre
lieu du territoire du Luxembourg qui peut etre precise dans l'avis de
convocation a l'assemblee, le 15 janvier a midi. Si ce jour n'est pas un jour
ouvrable luxembourgeois, l'assemblee generale annuelle se tient le jour ouvrable
luxembourgeois suivant.

Les autres assemblees des actionnaires peuvent, sous reserve du droit
applicable, se tenir au lieu, a l'heure et a la date qui peuvent etre precises
par le gerant commandite dans les avis de convocation respectifs aux assemblees.

Toutes les assemblees generales sont presidees par le gerant commandite.

Article 10 - Avis, quorum, representation, majorite

Les periodes des avis de convocation et les regles de quorum exiges par la loi
s'appliquent aux assemblees des actionnaires de la societe, ainsi qu'a la tenue
de ces assemblees, sauf disposition contraire des presentes.

Chaque action donne droit a une voix. Un actionnaire peut agir a toute assemblee
des actionnaires en designant une autre personne par ecrit (sous la forme d'un
original, ou par telecopie, cable, telegramme ou telex) que cette personne soit
ou non un actionnaire, pour etre son representant.

Sauf prescription legale contraire ou disposition contraire des presents
statuts, les resolutions d'une assemblee des actionnaires seront adoptees a la
majorite simple des actions representees et votant a l'assemblee, et avec
l'accord du gerant commandite.

Pour les questions suivantes, un quorum compose de la moitie des actions emises
et en circulation de la societe est necessaire (si et quand la loi l'exige) et
un vote a la majorite des deux-tiers des actions representees et votant a
l'assemblee est necessaire :

                                       19

<PAGE>

         (i)      modification des presents statuts;
         (ii)     dissolution et liquidation de la societe;
         (iii)    determination du capital actions autorise et autorisation
                  accordee au gerant commandite d'augmenter le capital actions
                  de la societe dans les limites de l'autorisation;
         (iv)     diminution du capital actions de la societe; et
         (v)      vente de la totalite ou de la quasi-totalite de l'actif de la
                  societe.

Pour les questions suivantes, une resolution adoptee a l'unanimite de tous les
associes de la societe est necessaire :

         (i)      le changement de domicile de la societe (c'est-a-dire sa
                  migration) par le changement de la nationalite de la societe;
                  et
         (ii)     l'evaluation des associes.

Les actions, generalement, votent comme une categorie unique. Pour les questions
qui n'ont un effet negatif que sur les droits des detenteurs des actions d'une
categorie d'actions particuliere, un quorum (si et lorsqu'il est exige par la
loi) compose de la moitie des actions emises en circulation de la categorie en
question et un vote a la majorite des deux-tiers des actions de cette categorie
sont necessaires, et pour ces questions uniquement les detenteurs votent comme
une categorie distincte.

Article 11 - Avis de convocation

Les assemblees des actionnaires sont convoquees par le gerant commandite ou par
le conseil de surveillance, en application d'un avis de convocation stipulant
l'ordre du jour, envoye par courrier recommande au moins huit jours avant
l'assemblee a chaque actionnaire a l'adresse de l'actionnaire figurant dans le
registre aux fins de notification ou, a defaut, a son domicile figurant dans le
registre des actionnaires de la societe ou par deux publications dans la presse
luxembourgeoise et deux publications dans le journal officiel du Luxembourg
(Memorial), la premiere publication paraissant de telle sorte que la seconde
publication soit effectuee au moins huit jours avant l'assemblee et qu'il existe
un intervalle d'au moins huit jours entre la premiere et la seconde publication
de l'assemblee.

Si tous les actionnaires sont presents ou representes a une assemblee des
actionnaires, et s'ils declarent qu'ils ont ete informes de l'ordre du jour de
l'assemblee, l'assemblee peut etre tenue sans preavis.

Le gerant commandite peut fixer toutes les conditions raisonnables qui doivent
etre remplies par les actionnaires pour leur permettre de participer a toute
assemblee des actionnaires.

Article 12 - Attributions de l'assemblee des actionnaires

Toute assemblee regulierement constituee des actionnaires de la societe
represente l'ensemble des actionnaires de la societe. L'assemblee des
actionnaire ne peut adopter de resolution sur toute question qu'avec l'accord du
gerant commandite.

Article 13 - Gerance

La societe est geree par le gerant commandite qui est l'associe responsable et
qui est personnellement, conjointement et solidairement responsable avec la
societe de tout passif qui ne peut pas etre regle sur l'actif de la societe.

Le gerant commandite est investi des pouvoirs les plus etendus pour executer
tous actes d'administration et de disposition dans l'interet de la societe qui
ne sont pas expressement reserves par la loi ou les presents statuts a
l'assemblee des actionnaires ou au conseil de surveillance.

Le gerant commandite a le pouvoir exclusif d'engager et de diriger des
poursuites judiciaires et de negocier, regler a l'amiable et transiger sur des
litiges pour le compte de la societe, et il peut deleguer ce pouvoir a toutes
autres personnes ou tous autres comites qu'il peut designer, sous reserve que le
conseil de surveillance ait approuve les personnes ou comites auxquels ce
pouvoir est delegue par le gerant commandite.

                                       20

<PAGE>

Le gerant commandite a le pouvoir, pour le compte et au nom de la societe,
d'exercer tous les objets de la societe, d'effectuer tous actes et de conclure
et d'executer tous contrats et autres engagements qu'il peut juger necessaires,
souhaitables, utiles ou accessoires a ces objets. Sauf stipulation contraire
expresse, le gerant commandite dispose des pleins pouvoirs discretionnaires
d'exercer, pour le compte de la societe, tous les droits et pouvoirs necessaires
ou utiles a l'accomplissement des objets de la societe.

Article 14 - Delegation de signature

La societe est liee par la signature sociale du gerant commandite exprimee par
les signatures individuelles ou conjointes de toutes autres personnes auxquelles
ce pouvoir a ete delegue par le gerant commandite, de la maniere que le gerant
commandite fixe a son entiere discretion, sous reserve de l'approbation par le
conseil de surveillance des personnes auxquelles le gerant commandite delegue ce
pouvoir.

Article 15 - Remuneration du gerant commandite; frais

Le gerant commandite ne recoit aucune remuneration au titre de ses services de
la part de la societe. Dans la plus grande mesure autorisee par la loi, mais
sans prejudice du deuxieme paragraphe de l'article 8, la societe supporte et
rembourse les couts et frais encourus par le gerant commandite du fait de
l'execution de ses obligations et/ou des mesures prises pour le compte et/ou
dans l'interet de la societe et peut accorder toutes avances au gerant
commandite au titre de ces frais et couts (dont notamment, les pertes,
dommages-interets et frais de defense encourus du fait de demandes ou de menaces
de demandes de tiers).

Article 16 - Conseil de surveillance

Les affaires de la societe et sa situation financiere, dont en particulier ses
livres et comptes, sont controles par un conseil de surveillance compose d'au
moins trois membres du conseil (ci-apres, le "conseil de surveillance").

Le conseil de surveillance est consulte par le gerant commandite sur les
questions que le gerant commandite peut fixer, et il autorise toutes actions du
gerant commandite qui peuvent, en application de la loi ou des presents statuts,
depasser le champ des pouvoirs du gerant commandite.

Le conseil de surveillance approuve les personnes designees periodiquement par
le gerant commandite pour exercer les pouvoirs du gerant commandite quant a la
gestion de la societe, et le gerant commandite n'agit que par l'intermediaire de
ces personnes.

Le conseil de surveillance est elu par un vote a la majorite simple de
l'assemblee generale des actionnaires pour une periode maximale de six ans, qui
est renouvelable.

L'assemblee generale des actionnaires fixe la remuneration du conseil de
surveillance, le cas echeant.

Le conseil de surveillance est convoque par son president (ainsi qu'il est nomme
par le conseil de surveillance parmi ses membres) ou par le gerant commandite.

Un avis de convocation ecrit sera remis a tous les membres du conseil de
surveillance au moins huit jours avant la tenue de la reunion du conseil, sauf
en cas d'urgence, auquel cas la nature de l'urgence est precisee dans l'avis de
convocation. Il peut etre renonce a cet avis de convocation par l'accord ecrit,
sous la forme d'un original ou par cable, telegramme, telecopie ou telex, de
chaque membre. Un avis de convocation

                                       21

<PAGE>

distinct n'est pas necessaire pour les reunions individuelles tenues au lieu, a
la date et a l'heure prescrits dans un document adopte precedemment par voie de
resolution du conseil de surveillance. Si tous les membres du conseil de
surveillance sont presents ou representes a une reunion du conseil de
surveillance, et s'ils declarent qu'ils ont ete informes de l'ordre du jour de
la reunion, la reunion peut etre tenue sans preavis.

Tout membre peut agir a toute reunion du conseil de surveillance en designant
par ecrit, sous la forme d'un original ou par cable, telegramme, telecopie,
telex ou toute autre communication electronique, un autre membre pour le
representer.

Le conseil de surveillance ne peut deliberer ou agir valablement que si au moins
la majorite de ses membres est presente ou representee. Les resolutions adoptees
a la majorite des voix des membres presents ou represente a la reunion sont
approuvees. Les resolutions peuvent egalement etre adoptees sous la forme d'un
ou de plusieurs instruments signes par tous les membres.

Aucun membre du conseil de surveillance n'est responsable au titre de toute
faute, tout manquement ou tout defaut de sa part a l'egard de la societe et
chaque membre du conseil de surveillance est indemnise sur les fonds de la
societe de toutes responsabilites, pertes, dommages-interets ou frais encourus
du fait de l'execution ou de la decharge reelle ou alleguee de ses obligations
ou de l'exercice de ses pouvoirs ou de toute autre maniere dans le cadre de ses
fonctions, sous reserve que cette exoneration de responsabilite et cette
indemnite ne s'etendent pas a toute question qui les rendrait nulles en
application du droits luxembourgeois.

Article 17 - Exercice - comptes

L'exercice de la societe commence le 1er septembre et finit le 31 aout de chaque
annee.

Les comptes de la societe sont tenus en euros et/ou en dollars des Etats-Unis ou
dans toute autre devise fongible que decide le gerant commandite.

Article 18 - Affectation des benefices

Cinq pour-cent (5 %) des benefices annuels de la societe sont affectes a la
reserve legale, ainsi que la loi l'exige. Cette affectation cesse d'etre
necessaire des que la reserve legale atteint dix pour-cent (10 %) du capital
actions nominal emis de la societe expose a l'article 5 des presentes, tel qu'il
est diminue ou augmente periodiquement.

Le gerant commandite fixe la maniere dont il est dispose des benefices nets
annuels, et decide de verser des dividendes periodiquement, de la maniere qu'il
juge, a son entiere discretion, la mieux correspondre a l'objet social et a la
politique de la societe. Une assemblee generale des actionnaires doit approuver
la decision du gerant commandite de verser des dividendes ainsi que de
l'affectation des benefices proposee par le gerant commandite.

Chaque actionnaire dispose des droits a dividendes correspondants a sa
participation. Chaque Action Ordinaire de Categorie II donne droit a son
detenteur a recevoir un dividende egal a 10 % de tout dividende auquel une
Action Ordinaire de Categorie I donne droit a son detenteur, en numeraire ou en
nature.

Les dividendes peuvent etre payes en euros ou en dollars des Etats-Unis ou dans
toute autre devise que le gerant commandite decide et ils peuvent etre payes aux
lieux et aux dates que le gerant commandite decide.

                                       22

<PAGE>

Le gerant commandite peut decider de payer des dividendes provisoires aux
conditions et dans les limites prevues par la loi.

Article 19 - Dissolution et liquidation

La societe peut etre dissoute volontairement par voie de resolution adoptee a
une assemblee generale des actionnaires avec l'accord du gerant commandite.

La liquidation est executee par un ou plusieurs liquidateurs (qui peuvent etre
des personnes physiques ou morales) designes par une assemblee generale des
actionnaires qui fixe egalement leurs pouvoirs et leur remuneration.

Chaque detenteur d'actions de la societe a droit (dans la mesure de la
suffisance des fonds ou de l'actif disponibles) au remboursement du montant du
capital actions nominal correspondant a sa participation en actions. Les
produits de la liquidation (le cas echeant), dont le remboursement du capital
actions nominal, sont payes de telle sorte que chaque action ordinaire de
categorie II donne droit a son detenteur a recevoir un paiement a la liquidation
egal a 10 % de tout paiement a la liquidation auquel une Action Ordinaire de
Categorie I donne droit a son detenteur.

Article 20 - Modifications

Les presents statuts peuvent etre modifies periodiquement par une assemblee
generale des actionnaires, sous reserve des exigences de quorum et de majorite
prevues par les lois du Luxembourg et sous reserve de l'accord du gerant
commandite.

Article 21 -- Questions fiscales

Le gerant commandite peut, a son entiere et exclusive discretion, faire tous
choix fiscaux pour la societe, sous reserve que le gerant commandite decide
raisonnablement que tout choix de la sorte n'aura aucune incidence negative sur
les actionnaires.

Article 22 - Droit applicable

Toutes les questions qui ne sont pas regies par les presents statuts sont fixees
par l'application des dispositions du droit luxembourgeois, et notamment, de la
loi.

Article 23 - Definitions

Le "cours moyen par action" a toute date donnee est egal a la moyenne des
cours de vente le plus eleve et le plus faible des actions ordinaires de
categorie A d'Accenture Ltd, tels qu'ils sont signales a la bourse de New York
(ou si les actions ordinaires de categorie A d'Accenture Ltd ne sont pas cotees
ou admises a l'echange a la bourse de New York, a la bourse americaine, ou si
les actions ordinaires de categorie A d'Accenture Ltd ne sont pas cotees ou
admises a l'echange a la bourse americaine, au marche national Nasdaq, ou si les
actions ordinaires de categorie A d'Accenture Ltd ne sont pas cotees ou admises
a l'echange au marche national Nasdaq, au marche hors cote tel qu'il est offert
par toute societe membre de la bourse de New York et reconnue au plan national,
selectionnee par Accenture Ltd a cette fin), net des frais de courtage et des
frais d'operation similaires fixes pour la societe et par la societe.

Le "cours de marche d'une action ordinaire de categorie A d'Accenture Ltd" a
toute date donnee est egal au prix moyen par action de cette date sauf si
Accenture Ltd vend (c'est-a-dire la date d'operation) une partie de ses actions
ordinaires de categorie A a cette date pour du numeraire, autrement que dans le
cadre d'une operation avec tout

                                       23

<PAGE>

employe ou toute societe liee et autrement qu'en application d'une obligation
anterieure; auquel cas le "cours de marche d'une action ordinaire de categorie A
d'Accenture Ltd" de cette date est egal a la moyenne ponderee du cours de vente
par action net des frais de courtage et frais similaires.

Le "rapport d'evaluation" est a tout moment egal a 1,00, sous reserve que le
rapport d'evaluation soit sous reserve d'un ajustement periodique en application
des dispositions suivantes du present article 23 Si a tout moment :

         (i)      Accenture Ltd acquiert ou detient autrement un montant d'actif
                  superieur a un montant de miminis autre que :

                  (A)      sa participation dans la societe,

                  (B)      tout interet direct ou indirect dans ses propres
                           actions (sous reserve que ces actions ne soient pas
                           traitees comme actif d'Accenture Ltd sur un bilan
                           consolide d'Accenture Ltd prepare conformement aux
                           principes comptables generalement admis aux
                           Etats-Unis d'Amerique) ou

                  (C)      tout actif qu'elle detient uniquement a titre
                           provisoire avant d'apporter ou de preter cet actif a
                           la societe (sous reserve que tout actif de la sorte
                           detenu provisoirement soit ainsi apporte ou prete
                           avant la fin du trimestre en cours de l'exercice
                           d'Accenture Ltd),

         (ii)     Accenture Ltd encourt ou est responsable un montant de passif
                  superieur a un montant de miminis qu'un passif dont elle
                  repond au titre d'un passif correspondant de la societe ou

         (iii)    les circonstances en exigent autrement, alors

(1)      le gerant commandite informe sans delai le conseil de surveillance et
         les membres du conseil de surveillance qui sont egalement associes
         commanditaires (en cette qualite, le "comite des associes
         commanditaires") de ce fait,

(2)      le gerant commandite communique au comite des associes commanditaires
         toutes autres informations, dont les informations ou etats financiers,
         que le comite des associes commanditaires peut raisonnablement demander
         en rapport avec les decisions envisagees par l'alinea (3) suivant de la
         presente phrase et

(3)      le gerant commandite et le comite des associes commanditaires mettent
         enoeuvre tous les moyens possibles pour:

         (x)      determiner sans delai si un ajustement du rapport d'evaluation
                  est necessaire pour refleter les valeurs justes de marche
                  relatives d'une action ordinaire de categorie A d'Accenture
                  Ltd et d'une Action Ordinaire de Categorie I et

         (y)      si un tel ajustement est necessaire, determiner sans delai une
                  methode d'ajustement equitable du rapport d'evaluation (fondee
                  sur les etats financiers d'Accenture Ltd ou autrement, et si
                  cette methode ne concerne qu'un seul ajustement ou des
                  ajustements recurrents).

                                       24

<PAGE>

Si le gerant commandite et le comite des associes commanditaires decident qu'un
ajustement du rapport d'evaluation est necessaire, et determinent une methode
d'ajustement equitable du rapport d'evaluation, alors le rapport d'evaluation
est ajuste au moyen de cette methode. S'il n'est parvenu a aucun accord rapide
(mais dans tous les cas dans un delai de 45 jours) entre le gerant commandite et
le comite des associes commanditaires quant a la necessite ou non d'un tel
ajustement ou la determination d'une methode d'ajustement equitable, alors le
gerant commandite et le comite des associes commanditaires choisissent un
arbitre independant (qui peut etre une grande banque d'investissement) qui est
un expert reconnu dans le domaine de l'evaluation des societe (x) pour decider
si un ajustement du rapport d'evaluation est necessaire pour refleter les justes
valeurs de marche relatives d'une action ordinaire de categorie A d'Accenture
Ltd et d'une Action Ordinaire de Categorie I et (y) si un tel ajustement est
necessaire, pour determiner une methode d'ajustement equitable du rapport
d'evaluation (sur le fondement des etats financiers d'Accenture Ltd ou autrement
et si cette methode ne concerne qu'un seul ajustement ou des ajustement
recurrents). Si l'arbitre decide qu'un ajustement du rapport d'evaluation est
ainsi necessaire et determine une methode d'ajustement equitable du rapport
d'evaluation, alors le rapport d'evaluation est ajuste au moyen cette methode.

Si Accenture Ltd:

         (i)      paie un dividende ou effectue une distribution sur ses actions
                  ordinaires de categorie A d'Accenture Ltd en actions
                  ordinaires de categorie A d'Accenture Ltd,

         (ii)     sous-divise ses actions ordinaires de categorie A d'Accenture
                  Ltd en circulation en un plus grand nombre d'actions,

         (iii)    reunit ses actions ordinaires de categorie A d'Accenture Ltd
                  en circulation en un plus petit nombre d'actions,

         (iv)     effectue une distribution sur ses actions ordinaires de
                  categorie A d'Accenture Ltd en actions de son capital actions
                  autres que des actions ordinaires de categorie A d'Accenture
                  Ltd ou

         (v)      emet, par voie de nouvelle classification de ses actions
                  ordinaires de categorie A d'Accenture Ltd, toutes actions de
                  son capital actions,

alors, le rapport d'evaluation en effet immediatement avant une telle mesure est
ajuste de telle sorte que les detenteurs d'Actions Ordinaires de Categorie I
rachetees par la suite puissent recevoir le prix de rachat ou le nombre
d'actions dans le capital actions d'Accenture Ltd, selon le cas, dont ils
auraient ete proprietaires immediatement apres une telle mesure si ces actions
avaient ete rachetees immediatement avant cette mesure (apres avoir tenu compte
de toute mesure correspondante prise par la societe).

Dans le cas de toute association, fusion, restructuration, recapitalisation
d'activite ou de toute autre operation extraordinaire impliquant directement ou
indirectement Accenture Ltd ou quelconque de ses titres ou actifs, en
consequence de quoi les detenteurs d'actions ordinaires de categorie A
d'Accenture Ltd detiennent des titres assortis de droits de vote dans une
societe autre qu'Accenture Ltd, les termes "actions ordinaires de categorie A
d'Accenture Ltd" et "Accenture Ltd" feront reference aux titres assortis
de droits de vote representant auparavant ou distribues respectivement au titre
d'actions ordinaires de categorie A d'Accenture Ltd ou de cette societe.

                                       25

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00033-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00033-of-00352.parquet"}]]