Document:

Exhibit
10.5

 

FG
Financial Group, Inc. 

2018
Equity Incentive Plan

Stock Option Agreement

 

On
the Date of Grant set forth below, FG Financial Group, Inc. (the “Company”) grants to the Grantee named below,
in accordance with the terms of the FG Financial Group, Inc. 2018 Equity Incentive Plan (the “Plan”) and this
Stock Option Agreement (this “Agreement”), a Stock Option to purchase the number of Shares set forth below
(the “Option”). Capitalized terms used in this Agreement without definition shall have the meanings assigned
to them in the Plan.

 

I.
notice of stock option grant

 

	 	Name
    of Grantee:	Larry
    Swets, Jr.
	 	Date of Grant:	January 12, 2021
	 	Type of Option:	Nonqualified Stock
    Option
	 	Number of Shares:	130,000
	 	Exercise Price per
    Share:	 
	 	Expiration Date:	January 11, 2031

 

II.
stock option agreement

 

1.
Grant of Option. The Company hereby grants to the Grantee named above (the “Grantee”), the Option to
purchase the number of Shares set forth above (the “Shares”), at the exercise price per Share set forth above
(the “Exercise Price”), subject to the terms and conditions of the Plan and this Agreement.

 

2.
Vesting and Exercisability of Option.

 

(a)
The Option shall become vested and exercisable as to twenty percent (20%) of the Shares (subject to such rounding conventions
as maintained by the Company from time to time) on each anniversary of the Date of Grant (each, a “Vesting Date”),
such that one hundred percent (100%) of the Option shall become vested and non-forfeitable on the fifth anniversary of the Date
of Grant, provided that (i) the Grantee shall have remained in the Continuous Service of the Company or a Subsidiary through the
applicable Vesting Date, and (ii) the Company’s Book Value per Share, as of the fiscal year ending immediately before each
applicable Vesting Date, shall have increased by at least 15% as compared to the Company’s Book Value per Share as of the
fiscal year end in the prior year (the “Target Book Value per Share Increase”). If the Grantee remains in Continuous
Service from the Date of Grant through an applicable Vesting Date, but the Target Book Value per Share Increase for a particular
fiscal year (the “Measurement Year”) is not attained, the portion of the Option that would have vested on such
Vesting Date shall remain outstanding and shall be eligible to vest on any later Vesting Date (x) if the Target Book Value per
Share Increase for such Measurement Year, taken together with Target Book Value per Share Increase for a later fiscal year that
ends before the fifth anniversary of the Date of Grant, is equal to or exceeds the sum of the Target Book Value per Share Increases
for both of such years and (y) provided that the Grantee remains in Continuous Service through such later Vesting Date. For the
avoidance of doubt, if the cumulative increase in Book Value per Share on the fifth anniversary of the Date of Grant is equal
or greater than a cumulative five-year increase of 15% as compared to the Book Value per Share as at the fiscal year immediately
preceding the Date of Grant, all remaining Options shall become vested and non-forfeitable. No unvested portion of the Option
shall vest after the fifth anniversary of the Date of Grant. For purposes of this Section 2(a), “Book Value per Share”
means the Company’s book value per share, as reported in the Company’s quarterly earnings release, including operational
performance of the business and capital market activities, but excluding adjustments to certain accounts such as tax reserves.
The Book Value per Share shall be determined based on the Measurement Year’s audited financial statements as approved by
the Board and its Audit Committee.

 

    	 

    	 

    

 

(b)
Notwithstanding Section 2(a), (i) upon the occurrence of a Change in Control prior to the fifth anniversary of the Date of Grant
and during the Grantee’s Continuous Service, any unvested portion of the Option shall immediately become vested and exercisable
in full; and (ii) the Committee may, in its sole discretion, provide for the full or partial acceleration of vesting and exercisability
of the Option in connection with the termination of the Grantee’s Continuous Service for any other reason prior to a Vesting
Date.

 

(c)
Method of Exercise. The Option, to the extent vested, shall be exercisable by delivery of an exercise notice in the form
attached as Exhibit A (the “Exercise Notice”) which shall state the election to exercise the Option,
the number of Shares with respect to which the Option is being exercised, and such other representations and agreements as may
be required by the Company. The Option shall be deemed exercised when the Company receives (i) the Exercise Notice from the Grantee
(or other person entitled to exercise the Option); (ii) full payment for the Shares with respect to which the Option is exercised;
(iii) payment of any required tax withholding; and (iv) any other documents required by this Agreement or the Exercise Notice.
Full payment may consist of any consideration and method of payment permitted by this Agreement. Until the Shares are issued (as
evidenced by share certificates or the appropriate entry on the books of the Company or of a duly authorized transfer agent of
the Company), no right to vote or receive dividends or any other rights as a stockholder shall exist with respect to the Shares,
notwithstanding the exercise of the Option. The Company shall issue (or cause to be issued) such Shares promptly after the Option
is exercised. No adjustment will be made for a dividend or other right for which the record date is prior to the date the Shares
are issued, except as provided in Section 14 of the Plan. Exercise of the Option in any manner shall result in a decrease in the
number of Shares thereafter available for purchase under the Option, by the number of Shares as to which the Option is exercised.

 

(d)
Legal Compliance. No Shares shall be issued pursuant to the exercise of the Option unless such issuance and such exercise
complies with applicable laws and the requirements of any governmental or regulatory agency or stock exchange.

 

3.
Forfeiture of Option. To the extent that the Option has not yet vested pursuant to Section 2(a), the Option shall be forfeited
automatically without further action or notice if the Grantee’s Continuous Service with the Company or a Subsidiary terminates
prior to a Vesting Date other than as provided pursuant to Section 2(b).

 

4.
Term. The Grantee may not exercise the Option before the commencement of its term or after the Expiration Date. During
the term of the Option, the Grantee may only exercise the Option to the extent vested. The term of the Option commences on the
Date of Grant and, except as otherwise provided pursuant to Section 19 of the Plan in connection with a Change in Control, expires
upon the earliest of the following:

 

(a)
Immediately with respect to the unvested portion of the Option, upon termination of the Grantee’s Continuous Service for
any reason prior to a Vesting Date;

 

(b)
With respect to the vested portion of the Option, (i) 60 days upon a termination of the Grantee’s Continuous Service for
Cause or resignation by the Grantee for any reason; and (ii) 90 days upon a termination of the Grantee’s Continuous Service
without Cause (other than the Grantee’s death or Disability);

 

(c)
With respect to the vested portion of the Option, twelve (12) months after the termination of the Grantee’s Continuous Service
by reason of the Grantee’s death or Disability; or

 

(d)
The Expiration Date.

 

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5.
Method of Payment. Payment of the aggregate Exercise Price may be made, to the extent permitted by applicable law, any
combination of:

 

(a)
Cash or check; or

 

(b)
Consideration received by the Company under a cashless exercise program adopted by the Company in connection with the Plan.

 

6.
Non-Transferability of Option. The Option is transferable by will or by the laws of descent and distribution. In addition,
the Grantee may, by delivering written notice to the Company, in a form provided by or otherwise satisfactory to the Company,
designate a third party who, in the event of the death of the Grantee, shall thereafter be entitled to exercise the Option.

 

7.
Tax Obligations.

 

(a)
Tax Consequences. The Grantee has reviewed with the Grantee’s own tax advisors the federal, state, local and foreign
tax consequences of the Option. The Grantee is relying solely on such advisors and not on any statements or representations of
the Company or any of its agents. The Grantee understands that the Grantee (and not the Company) shall be responsible for any
tax liability that may arise as a result of the transactions contemplated by this Agreement and the Plan.

 

(b)
Withholding Taxes. The Grantee may satisfy any federal, state, local or other tax withholding obligation relating to the
exercise or acquisition of Shares under the Option by any of the following means (in addition to the Company’s right to
withhold from any compensation paid to the Grantee by the Company) or by a combination of such means: (i) tendering a cash payment;
(ii) authorizing the Company to withhold Shares from the Shares otherwise issuable to the Grantee as a result of the exercise
or acquisition of stock under the Option; provided, however, that no Shares are withheld with a value exceeding the amount of
tax required to be withheld by law based on the maximum statutory tax rates in the applicable taxing jurisdictions; or (iii) delivering
to the Company owned and unencumbered Shares. The Grantee agrees to make appropriate arrangements with the Company for the satisfaction
of all federal, state, local and other income and employment tax withholding requirements applicable to the Option exercise. The
Grantee acknowledges and agrees that the Company may refuse to honor the exercise and refuse to deliver Shares if such withholding
amounts are not delivered at the time of exercise.

 

8.
No Guarantee of Continued Service. The Grantee acknowledges and agrees that nothing in this Agreement or the Plan confer
upon the Grantee any right to continued employment or other service with the Company or any Subsidiary or affiliate.

 

9.
Entire Agreement; Relation to Plan. This Agreement is subject to the terms and conditions of the Plan. This Agreement and
the Plan contain the entire agreement and understanding of the parties with respect to the subject matter contained in this Agreement,
and supersede all prior written or oral communications, representations and negotiations in respect thereto. In the event of any
inconsistency between the provisions of this Agreement and the Plan, the Plan shall govern. The Committee acting pursuant to the
Plan, as constituted from time to time, shall, except as expressly provided otherwise herein, have the right to determine any
questions which arise in connection with the grant of the Option.

 

10.
Adjustments. The number and kind of Shares subject to the Option and the Exercise Price of the Option are subject to adjustment
as provided in Section 14 of the Plan.

 

11.
Compliance with Law. The Company shall make reasonable efforts to comply with all applicable federal and state securities
laws and listing requirements with respect to the Option; provided, however, notwithstanding any other provision of this Agreement,
and only to the extent permitted under Section 409A of the Code, the Company shall not be obligated to deliver any Shares pursuant
to this Agreement if the delivery thereof would result in a violation of any such law or listing requirement.

 

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12.
Successors and Assigns. Without limiting Section 6, the provisions of this Agreement shall inure to the benefit of, and
be binding upon, the permitted successors, administrators, heirs, legal representatives and assigns of the Grantee, and the successors
and assigns of the Company.

 

13.
Choice of Law. The interpretation, performance, and enforcement of this Agreement shall be governed by the laws of the
State of Delaware, without giving effect to any rule or principle of conflicts or choice of law that might otherwise refer construction
or interpretation of this Agreement to the substantive law of another jurisdiction.

 

14.
Data Privacy. In order to administer the Plan, the Company may process personal data about the Grantee. Such data includes,
but is not limited to the information provided in this Agreement and any changes thereto, other appropriate personal and financial
data about the Grantee such as home address and business addresses and other contact information, and any other information that
might be deemed appropriate by the Company to facilitate the administration of the Plan. By signing this Agreement, the Grantee
gives explicit consent to the Company to process any such personal data. The Grantee also gives explicit consent to the Company
to transfer any such personal data outside the country in which the Grantee works or is employed, including, if the Grantee is
not a U.S. resident, to the United States, to transferees that shall include the Company and other persons who are designated
by the Company to administer the Plan.

 

15.
Plan and Prospectus Delivery. By signing this Agreement, the Grantee acknowledges that a copy of the Plan, the Plan Summary
and Prospectus, and the Company’s most recent Annual Report and Proxy Statement (the “Prospectus Information”)
either have been received by or provided to the Grantee, and the Grantee consents to receiving the Prospectus Information electronically,
or, in the alternative, agrees to contact the Chief Financial Officer of the Company to request a paper copy of the Prospectus
Information at no charge. The Grantee also represents that he or she is familiar with the terms and provisions of the Prospectus
Information and hereby accepts the grant of the Option on the terms and subject to the conditions set forth herein and in the
Plan. The Grantee hereby agrees to accept as binding, conclusive and final all decisions or interpretations of the Committee upon
any questions arising under the Plan or this Agreement.

 

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IN
WITNESS WHEREOF, the parties hereto have executed this Agreement as of the Date of Grant.

 

	 	FG
    Financial Group, Inc.
	 	 
	 	By:	                      
	 	Name:	 
	 	Title:	 
	 	 
	 	GRANTEE
	 	 
	 	Name:	                 
	 	Address:	 

 

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Exhibit
A

 

FG
Financial Group, Inc.

2018 EQUITY INCENTIVE PLAN

STOCK OPTION EXERCISE NOTICE

 

FG
Financial Group, Inc.

1511
N. Westshore Blvd., Suite 870

Tampa,
FL 33607

Attention:
_____________________

 

1.
Exercise of Option. Effective as of the date set forth below the undersigned Grantee (the “Grantee”)
hereby elects to exercise the Grantee’s option to purchase shares of the Common Stock (the “Shares”)
of FG Financial Group, Inc. (the “Company”) under and pursuant to the Company’s 2018 Equity Incentive
Plan (the “Plan”) and the Stock Option Agreement dated ______________, 20___ (the “Agreement”).

 

2.
Delivery of Payment and Required Documents. The Grantee herewith delivers to the Company the full exercise price of the
purchased Shares, as set forth in the Notice of Stock Option Grant in Part I of the Agreement, and any and all withholding taxes
due in connection with the exercise of the Option. In addition, the Grantee herewith delivers any other documents required by
the Company.

 

3.
Representations of Grantee. The Grantee acknowledges that the Grantee has received, read and understood the Plan and the
Agreement and agrees to abide by and be bound by their terms and conditions.

 

4.
Rights as Stockholder. Until the issuance of the Shares (as evidenced by Share certificates or by the appropriate entry
on the books of the Company or of a duly authorized transfer agent of the Company), no right to vote or receive dividends or any
other rights as a stockholder shall exist with respect to the Shares, notwithstanding the exercise of the Option. The Shares shall
be issued to the Grantee as soon as practicable after the Option is exercised in accordance with the Agreement. No adjustment
shall be made for a dividend or other right for which the record date is prior to the date of issuance except as provided in Section
14 of the Plan.

 

5.
Tax Consultation. The Grantee understands that the Grantee may suffer adverse tax consequences as a result of the Grantee’s
purchase or disposition of the Shares. The Grantee represents that the Grantee has consulted with any tax consultants the Grantee
deems advisable in connection with the purchase or disposition of the Shares and that the Grantee is not relying on the Company
for any tax advice.

 

[SIGNATURE
PAGE FOLLOWS]

 

    	 

    	 

    

 

IN
WITNESS WHEREOF, the Grantee has executed this Stock Option Exercise Notice as of the date set forth below.

 

	 	GRANTEE
	 	 
	 	Name:	                     
	 	Date:Document

Exhibit 10.1

AMENDED AND RESTATED 
ACCENTURE PLC
2010 SHARE INCENTIVE PLAN
FORM OF
RESTRICTED SHARE UNIT AGREEMENT

						
	Participant:   
	Date of Grant: 

	Number of RSUs:  
	Date of Issuance or Transfer of Shares:

        1.    Grant of RSUs.  The Company hereby grants the number of restricted share units (“RSUs”) listed above to the Participant, on the terms and conditions hereinafter set forth.  This grant is made pursuant to the terms of the Amended and Restated Accenture plc 2010 Share Incentive Plan (as amended from time to time, the “Plan”), which Plan is incorporated herein by reference and made a part of this Agreement.  Each RSU represents the unfunded, unsecured right of the Participant to receive a Share on the date(s) specified herein.  Capitalized terms not otherwise defined herein shall have the same meanings as in the Plan.

        2.    Form and Timing of Issuance or Transfer.

        (a)    The Company shall issue or cause there to be transferred to the Participant, twelve (12) months following the Date of Grant, a number of Shares equal to the aggregate number of RSUs granted to the Participant under this Agreement (as adjusted pursuant to the terms hereof, including Sections 4 and 12); provided, however, if the Participant’s service with the Company terminates due to the Participant’s death, the Company shall issue or cause to be transferred to the Participant’s estate a number of Shares equal to the aggregate number of RSUs granted to the Participant hereunder (as adjusted pursuant to the terms hereof, including Sections 4 and 12) as soon as practicable following such termination of service.  

        (b)    Upon the issuance or transfer of Shares in accordance with Section 2(a) of this Agreement, the aggregate number of RSUs granted to the Participant under this Agreement shall be extinguished.

        3.    Dividends.  If on any date while RSUs are outstanding hereunder the Company shall pay any dividend on the Shares (other than a dividend payable in Shares), the number of RSUs granted to the Participant shall, as of such dividend payment date, be increased by a number of RSUs equal to: (a) the product of (x) the number of RSUs held by the Participant as of the related dividend record date, multiplied by (y) the per Share amount of any cash dividend (or, in the case of any dividend payable in whole or in part other than in cash, the per Share value of such dividend, as 

determined in good faith by the Committee), divided by (b) the Fair Market Value of a Share on the payment date of such dividend.  In the case of any dividend declared on Shares that is payable in the form of Shares, the number of RSUs granted to the Participant shall be increased by a number equal to the product of (a) the aggregate number of RSUs that have been held by the Participant through the related dividend record date, multiplied by (b) the number of Shares (including any fraction thereof) payable as a dividend on a Share.  For the avoidance of doubt, any additional RSUs granted pursuant to this Section 3 shall be subject to the terms and conditions contained in this Agreement.

        4.    Adjustments Upon Certain Events.  In the event of any change in the outstanding Shares by reason of any Share dividend or split, reorganization, recapitalization, merger, consolidation, amalgamation, spin-off or combination transaction or exchange of Shares or other similar events (collectively, an “Adjustment Event”), the Committee may, in its sole discretion, adjust any Shares or RSUs subject to this Agreement to reflect such Adjustment Event.

        5.    Data Protection.  The Participant consents to the collection and processing (including international transfer) of personal data as set out in Exhibit A for the purposes specified therein.

        6.    No Rights of a Shareholder.  The Participant shall not have any rights as a shareholder of the Company until the Shares in question have been registered in the name of the Participant or his or her estate in the Company’s register of shareholders.

        7.    Legend on Certificates.  Any Shares issued or transferred to the Participant pursuant to Section 2 of this Agreement shall be subject to such stop transfer orders and other restrictions as the Committee may deem advisable under the Plan or the rules, regulations, and other requirements of the U.S. Securities and Exchange Commission, any stock exchange upon which such Shares are listed, and any applicable U.S. Federal or state laws or relevant securities laws of the jurisdiction of the domicile of the Participant or to ensure compliance with any additional transfer restrictions that may be in effect from time to time, and the Committee may cause a legend or legends to be put on any certificates representing such Shares to make appropriate reference to such restrictions.

        8.    Transferability.  RSUs may not be assigned, alienated, pledged, attached, sold or otherwise transferred or encumbered by the Participant otherwise than by will or by the laws of descent and distribution, and any purported assignment, alienation, pledge, attachment, sale, transfer or encumbrance not permitted by this Section 8 shall be void and unenforceable against the Company or any Affiliate.  Any Shares issued or transferred to the Participant shall be subject to compliance by the Participant with such policies as the Committee or the Company may deem advisable from time to time, including, without limitation, the policies relating to minimum equity holding requirements.  Such policies shall be binding upon the permitted respective legatees, legal representatives, successors and assigns of the Participant.  

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        9.    Choice of Law and Dispute Resolution.  

        (a)    THE INTERPRETATION, PERFORMANCE AND ENFORCEMENT OF THIS AGREEMENT AND ANY AND ALL DISPUTES SHALL BE GOVERNED BY THE LAWS OF THE STATE OF NEW YORK WITHOUT REGARD TO PRINCIPLES OF CONFLICTS OF LAW.

        (b)    Subject to subsections  (c) through (f), any and all disputes which cannot be settled amicably, including any ancillary claims of any party, arising out of, relating to or in connection with the validity, negotiation, execution, interpretation, performance or non-performance and/or termination of this Agreement and any amendment thereto or any other equity award in the Company previously granted to the Participant, whether under the Plan or otherwise (including without limitation the validity, scope and enforceability of this arbitration provision) (each a “Dispute”) shall be finally settled by arbitration conducted by a single arbitrator in New York, in accordance with the then-existing Rules of Arbitration of the International Chamber of Commerce (“ICC”), except that the parties may select an arbitrator who is a national of the same country as one of the parties.  If the parties to the dispute fail to agree on the selection of an arbitrator within thirty (30) days of the receipt of the request for arbitration, the ICC shall make the appointment.  The arbitrator shall be a lawyer and shall conduct the proceedings in the English language.  In the event of any arbitration between the parties, the Company shall consent to a request by the Participant to hold arbitral proceedings, including any evidentiary hearings, in the country in which the Participant principally conducts his/her business for the convenience of the parties and witnesses, it being understood, however, that the legal situs of the arbitration shall remain in New York.  Each side will bear its own costs and attorneys’ fees.

        (c)      Either party may bring an action or proceeding in any court having jurisdiction thereof, for the purpose of compelling a party to arbitrate, seeking temporary or preliminary relief in aid of an arbitration hereunder, and/or enforcing an arbitration award and/or in support of the arbitration as permitted by any applicable arbitration law and, for the purposes of this subsection (c), each party expressly consents to the application of subsections (e) and (f) to any such suit, action or proceeding.

        (d)    Judgment on any award(s) rendered by the tribunal may be entered in any court having jurisdiction thereof.   

        (e)    (i)    Each party hereby irrevocably submits to the non-exclusive jurisdiction of the Courts located in New York, United States for the purpose of any suit, action or proceeding brought in accordance with the provisions of subsection (c).  The parties acknowledge that the forum designated by this subsection (e) has a reasonable relation to this Agreement, and to the parties’ relationship with one another.

            (ii)    The parties hereby waive, to the fullest extent permitted by applicable law, any objection which they now or hereafter may have to any right to assert personal jurisdiction in 
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any other forum or to the laying of venue of any suit, action or proceeding brought in any court referred to in subsection (e)(i) pursuant to subsection (c) and such parties agree not to plead or claim the same, or to seek anti-suit relief or any other remedy to deny the arbitral jurisdiction referred to in subsection (b).

        (f)    The parties agree that if a suit, action or proceeding is brought under subsection  (c) proof shall not be required that monetary damages for breach of the provisions of this Agreement would be difficult to calculate and that remedies at law would be inadequate, and they irrevocably appoint the General Counsel of the Company, c/o Accenture, 161 N. Clark Street, Chicago, IL 60601 (or, if different, the then-current principal business address of the duly appointed General Counsel of the Company) as such party’s agent for service of process in connection with any such action or proceeding and agree that service of process upon such agent, who shall promptly advise such party of any such service of process, shall be deemed in every respect effective service of process upon the party in any such action or proceeding.

        10.      Severability.  This Agreement shall be enforceable to the fullest extent allowed by law.  In the event that a court or appointed arbitrator holds any provision of this Agreement to be invalid or unenforceable, then, if allowed by law, that provision shall be reduced, modified or otherwise conformed to the relevant law, judgment or determination to the degree necessary to render it valid and enforceable without affecting the rest of this Agreement.  Any provision of this Agreement that is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be deemed severable from the remainder of this Agreement, and the remaining provisions contained in this Agreement shall be construed to preserve to the maximum permissible extent the intent and purposes of this Agreement.  Any such prohibition or unenforceability in any jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction.

        11.    RSUs Subject to Plan.  By entering into this Agreement, the Participant agrees and acknowledges that the Participant has received and read a copy of the Plan.  All RSUs are subject to the Plan.  In the event of a conflict between any term or provision contained herein and a term or provision of the Plan, the applicable terms and provisions of the Plan will govern and prevail.

        12.    Tax Withholding.  The Participant shall, to the extent required by applicable law or regulations, be required to pay to the Company or any Affiliate, and the Company or any Affiliate shall withhold from any issuance or transfer of Shares due in connection with the RSUs under this Agreement or under the Plan, applicable withholding taxes and social insurance contributions required to be withheld with respect to the RSUs, this Agreement or any issuance or transfer under this Agreement or under the Plan.  

        13.    Electronic Delivery.  The Company may, in its sole discretion, deliver by electronic means any documents related to the RSUs or the Participant’s future participation in the Plan.  The Participant hereby consents to receive such documents by electronic delivery and agrees to participate in the Plan through an on-line or electronic system established and maintained by the Company or a third party designated by the Company.    

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        14.    Additional Requirements.  The Company reserves the right to impose other requirements on the RSUs, any Shares acquired pursuant to the RSUs and the Participant’s participation in the Plan to the extent the Company determines, in its sole discretion, that such other requirements are necessary or advisable in order to comply with local laws, rules and/or regulations or to facilitate the operation and administration of the RSUs and the Plan.  Such requirements may include (but are not limited to) requiring the Participant to sign any agreements, undertakings or additional documents that may be necessary to accomplish the foregoing.

        15.    Signature in Counterparts.  This Agreement may be signed in counterparts, each of which shall be an original, with the same effect as if the signatures thereto and hereto were upon the same instrument.

        16.    Entire Agreement.  This Agreement, including the Plan, as provided therein, contains the entire agreement between the parties with respect to the subject matter therein and supersedes all prior oral and written agreements between the parties pertaining to such matters.

        17.    Waiver.  No waiver of any breach or condition of this Agreement shall be deemed to be a waiver of any other or subsequent breach or condition, whether of like or different nature.

        18.    Rule 16b-3.  The grant of the RSUs to the Participant hereunder, including any additional RSUs delivered pursuant to Section 3 hereof, is intended to be exempt from the provisions of Section 16(b) of the Securities Exchange Act of 1934, as amended from time to time (the “Exchange Act”) pursuant to Rule 16b-3 promulgated under the Exchange Act, including without limitation, any transaction involving a sale to the Company or any Affiliate where the purpose of such sale is to satisfy tax or similar withholding obligations required upon the delivery of Shares.

        19.    Insider Trading / Market Abuse Laws.  By participating in the Plan, the Participant agrees to comply with the Company’s policy on insider trading.  The Participant further acknowledges that the Participant may be subject to local insider trading and/or market abuse laws and regulations that are separate from and in addition to any restrictions that may be imposed under any applicable Company insider trading policy.  The Participant acknowledges that it is the Participant’s personal responsibility to comply with any applicable restrictions, and that the Participant should consult the Participant’s personal advisor on this matter.
     
        20.     Recoupment.  The RSUs granted under this Agreement, and any Shares issued or any payments made in respect thereof, shall be subject to any recoupment policy that the Company may adopt from time to time, to the extent that any such policy is applicable to the Participant.

        21.    Amendments.  The rights and obligations under this Agreement and their enforceability are subject to local tax and foreign exchange laws and regulations and, in this sense, the terms and conditions contained herein may be amended at the sole discretion of the Company and/or the Committee in order to comply with any such laws and regulations.

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        IN WITNESS WHEREOF, the parties hereto have executed this Restricted Share Unit Agreement.

						
		ACCENTURE PLC

By: 

Joel Unruch 
General Counsel & Corporate Secretary 

		

PARTICIPANT

By:  ________________________________

Name:_______________________________

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EXHIBIT A

DATA PROTECTION PROVISION

(a)By participating in the Plan or accepting any rights granted under it, the Participant consents to and authorizes the collection, processing and transfer by the Company and its Affiliates of personal data relating to the Participant by the Company and its Affiliates for the purposes of fulfilling their obligations and exercising their rights under the Plan, issuing certificates (if any), statements and communications relating to the Plan and generally administering and managing the Plan, including keeping records of analysis of and reporting on participation levels and other information about the Plan from time to time.  Any such processing shall be in accordance with the purposes and provisions of this data protection provision.

This includes the following categories of data (“Data”):

(i)Data already held in the Participant's records such as the Participant's name and address, ID number, payroll number and length of service;

(ii)Data collected upon the Participant accepting the rights granted under the Plan (if applicable);

(iii)Data subsequently collected by the Company or any of its Affiliates in relation to the Participant's continued participation in the Plan, for example, data about shares offered or received, purchased or sold under the Plan from time to time and other appropriate financial and other data about the Participant and his or her participation in the Plan (e.g., the date on which shares were granted, termination of service); and

(iv)Other personal information about the Participant, including, but not limited to, telephone number, date of birth, social insurance number, tax identification number, resident registration number or other identification number, compensation, nationality, job title or any other information necessary for implementing, administering, and managing the Plan.

(b)Access to the Participant’s personal Data within the Company will be limited to those employees who have a need to know the information for the purposes described in this Exhibit A, which may include personnel in HR, IT, Compliance, Legal, Finance and Accounting, Corporate Investigations and Internal Audit.

(c)The Company and its Affiliates shall retain the Data of the Participant for as long as necessary for the above mentioned purposes. In particular:

•the Company retains the Participant’s Data during the term of the Plan;
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•the Company retains the Participant’s Data where it is required to do so by a legal obligation to which it is subject;

•the Company retains the Participant’s Data where this is advisable to safeguard or improve the Company’s legal position (for instance in relation to statutes of limitations, litigation, or regulatory investigations).

(d)This consent is in addition to and does not affect any previous consent provided by the Participant to the Company or its Affiliates. The Participant has the right to withdraw its consent at any time by contacting the Company’s data protection officer at dataprivacyofficer@accenture.com.

(e)In particular, the Participant expressly consents to the transfer of personal data about the Participant as described in paragraph (a) above by the Company and its Affiliates. Data may be transferred not only within the country in which the Participant is based from time to time or within the EU or the European Economic Area (“EEA”), but also worldwide, to other employees and officers of the Company and its Affiliates and to the following third parties for the purposes described in paragraph (a) above:

(i)Plan administrators, auditors, brokers, agents and contractors of, and third party service providers to, the Company or its Affiliates such as printers and mail houses engaged to print or distribute notices or communications about the Plan;

(ii)regulators, tax authorities, stock or security exchanges and other supervisory, regulatory, governmental or public bodies as required by law or otherwise deemed necessary by the Company or its Affiliates;

(iii)actual or proposed merger partners or proposed assignees of, or those taking or proposing to take security over, the business or assets of the Company or its Affiliates and their agents and contractors;

(iv)other third parties to whom the Company or its Affiliates may need to communicate/transfer the data in connection with the administration of the Plan, under a duty of confidentiality to the Company and its Affiliates; and

(v)the Participant's family members, physicians, heirs, legatees and others associated with the Participant in connection with the Plan.

Not all countries, where the personal data may be transferred to, have an equal level of data protection as in the EU or the European Economic Area. Countries to which data are transferred include the USA and Ireland and other locations where the Company and its Affiliates, as applicable, administer the Plan. The Company has internal policies to ensure an equivalent level of protection is in place across the Company’s worldwide organization. Any transfers of the Participant’s personal Data to other offices of the 
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Company will be governed by the Company’s binding corporate rules (a copy of which can be found at https://www.accenture.com/us-en/about/binding-corporate-rules). Any international transfers of the Participant’s personal Data to third parties (including those outside the EEA), will be based on an adequacy decision or are governed by the standard contractual clauses (a copy of which can be obtained from dataprivacy@accenture.com).

All national and international transfer of personal data is only done in order to fulfill the obligations and rights of the Company and/or its Affiliates under the Plan.

The Participant has the right to be informed whether the Company or its Affiliates hold personal data about the Participant and, to the extent they do so, to have access to those personal data at no charge and require them to be corrected if they are inaccurate and to request the erasure, request the restriction of processing or object to the processing and withdraw his or her consent. The Participant also has the right to request a copy or the portability of its personal Data which it provided to the Company. The Participant is entitled to all the other rights provided for by applicable data protection law, including those detailed in any applicable documentation or guidelines provided to the Participant by the Company or its Affiliates in the past. More detailed information is available to the Participant by contacting the appropriate local data protection officer in the country in which the Participant is based from time to time. If the Participant has a complaint regarding the manner in which personal information relating to the Participant is dealt with, the Participant should contact the appropriate local data protection officer referred to above. The Participant also has the right to lodge a complaint with the competent data protection authority.

(f)The Participant understands that the Participant may, at any time, view Data, request additional information about the storage and processing of Data, require any necessary amendments to Data, or refuse or withdraw the consents herein, in any case without cost, by contacting in writing the Participant’s local data contact referred to above. The Participant understands, however, that refusing or withdrawing the Participant’s consent may affect the Participant’s ability to participate in the Plan (and may result in the forfeiture of unvested RSUs). For more information on the consequences of the Participant’s refusal to consent or withdrawal of consent, the Participant understands that the Participant may contact the data protection officer referred to above.

(g)The Participant can contact the Company as data controller of the Participant’s Data via the Company’s Data Privacy Officer (dataprivacyofficer@accenture.com) or via post, clearly marked for the attention of the Data Privacy Officer, on this address: Accenture Limited Dublin, 1 Grand Canal Square, Grand Canal Harbour, Dublin 2, Ireland.

(h)Finally, upon request of the Company, the Participant agrees to provide an executed data privacy consent form (or any other agreements or consents that may be required by the Company) that the Company may deem necessary to obtain from the Participant for the 
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purposes of administering the Participant’s participation in the Plan in compliance with the data privacy laws in the Participant’s country, either now or in the future. 
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