Document:

First Supplemental Agreement to Exchange Trust Agreement

 Exhibit 10.3 
  
 ACCENTURE LTD 
 – and –

 ACCENTURE plc 
 – and – 
 ACCENTURE CANADA HOLDINGS INC. 
 – and – 
 ACCENTURE INC. 
 First Supplemental Agreement 
 Dated
September 1, 2009 
 to 
 Exchange Trust Agreement dated as of May 23, 2001 
  
  
  

 THIS FIRST SUPPLEMENTAL AGREEMENT TO EXCHANGE TRUST AGREEMENT is entered into as of September 1, 2009, by
and between ACCENTURE LTD, an exempted company registered under the laws of Bermuda (“ParentCo”), ACCENTURE plc, an Irish public limited company (“Successor ParentCo”), ACCENTURE CANADA HOLDINGS INC., a corporation incorporated
under the laws of Ontario (the “Corporation”), and ACCENTURE INC., a corporation incorporated under the laws of Ontario (“Trustee”); 
 WHEREAS pursuant to an Exchange Trust Agreement (the “Exchange Agreement”) dated as of May 23, 2001, ParentCo and the Corporation established a procedure whereby holders of Exchangeable Shares may
exchange their Exchangeable Shares for Class A Shares by and through the Trustee and whereby the rights to require ParentCo or, at the option of ParentCo, ParentCo Sub to purchase Exchangeable Shares from the holders thereof (other than
ParentCo and its Subsidiaries) are exercisable by such holders of Exchangeable Shares by and through the Trustee, who holds the covenant of ParentCo to purchase the Exchangeable Shares for the benefit of such holders; 
 WHEREAS the Trustee is acknowledged and agreed to be the trustee under the Exchange Agreement, notwithstanding that another entity was stated in various
other documents, in error, to be the trustee thereunder; 
 WHEREAS pursuant to a Scheme of Arrangement to be undertaken pursuant to the laws
of Bermuda, ParentCo is undertaking a reorganization whereby ParentCo will become a wholly-owned subsidiary of Successor ParentCo and holders of Class A Shares will become holders of Class A ordinary shares of Successor ParentCo and
ParentCo has ensured that, following the execution of this Supplemental Agreement, the conditions in section 8.1(a) and (b) of the Exchange Agreement have been met; 
 WHEREAS pursuant to Article 11 of the terms of the Exchangeable Shares, the Exchangeable Shares will automatically be adjusted such that references to Class A Shares in the terms of the Exchangeable Shares and
the Exchange Agreement will automatically refer to Class A ordinary shares of Successor ParentCo; 
 WHEREAS pursuant to sections 8.2
and 9.5 of the Exchange Agreement, the parties hereto are entering into this First Supplemental Agreement in order to vest in Successor ParentCo at the effective time (the “Effective Time”) of the Scheme of Arrangement the rights and
powers of ParentCo set out therein and to provide for Successor ParentCo at the Effective Time to assume liability for all moneys payable and property deliverable under the Exchange Agreement, the covenant of Successor ParentCo from and after the
Effective Time to pay and deliver or cause to be delivered the same and Successor ParentCo’s agreement from and after the Effective Time to observe and perform all the covenants and obligations of ParentCo under the Exchange Agreement;

 WHEREAS, these recitals and any statements of fact in this agreement are made by Successor ParentCo, ParentCo and the Corporation and not
by the Trustee; 
 NOW, THEREFORE, in consideration of the respective covenants and agreements provided in this agreement and for other good
and valuable consideration (the receipt and sufficiency of which are hereby acknowledged), the parties agree as follows: 
 ARTICLE ONE – DEFINITIONS AND INTERPRETATION 
 Section 1.01 Definitions 
 In this First Supplemental Agreement, unless there is something in the subject matter or context inconsistent therewith or unless otherwise expressly
provided “First Supplemental Agreement”, “herein”, “hereby”, “hereof”, and similar expressions mean or refer to this First Supplemental Agreement; and the expressions “Article” and
“Section” followed by numbers mean and refer to the specified Article or Section of this First Supplemental Agreement, unless the context otherwise requires. 
 Section 1.02 Incorporation of Exchange Agreement 
 This First Supplemental Agreement is
supplemental to and will hereafter be read in conjunction with the Exchange Agreement and the Exchange Agreement and any supplemental agreements will hereinafter have effect so far as practicable as if all the provisions thereof and hereof were
contained in one instrument. In this First Supplemental Agreement and the recitals hereto, unless there is something in the subject matter or context inconsistent therewith, or unless so stated to the contrary in this First Supplemental Agreement,
the words and expressions herein contained, including in the recitals hereto, which are defined in the Exchange Agreement will have the meanings given to such words and expressions in the Exchange Agreement. 

 Section 1.03 Reference to and Effect on the Exchange Agreement 
 On and after the Effective Time, each reference in the Exchange Agreement to “this Agreement”, “hereunder”, “hereof”,
“herein”, or words of like import, and each reference to the Exchange Agreement in any and all agreements, documents and instruments delivered by Successor ParentCo, ParentCo, the Corporation or the Trustee or any other person will mean
and refer to the Exchange Agreement as supplemented hereby. 
 Section 1.04 Interpretation not Affected by Headings, etc. 
 The division of this First Supplemental Agreement into Articles and Sections and the insertion of headings are for convenience of reference only and will
not affect the construction or interpretation hereof. 
 ARTICLE TWO – ASSIGNMENT AND ASSUMPTION 
 Section 2.01 Vesting of Benefits 
 From
and after the Effective Time, Successor ParentCo shall possess and from time to time may exercise each and every right and power of ParentCo under the Exchange Agreement in the name of ParentCo or otherwise and any act or proceeding by any provision
of this agreement required to be done or performed by the board of directors of ParentCo or any officers of ParentCo may be done and performed with like force and effect by the directors or officers of Successor ParentCo. 
 Section 2.02 Covenants and Obligations 
 As of the Effective Time, Successor ParentCo: 
  

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

  

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

  

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

 ARTICLE THREE – MISCELLANEOUS 
 Section 3.01 Further Assurances 
 The parties will execute and deliver such further and other instruments and
take such further or other action as may be necessary or advisable to give effect to this First Supplemental Agreement and the provisions hereof. 
 Section 3.02 Confirmation of Trustee 
 For the avoidance of doubt, the Trustee is hereby acknowledged, agreed and
confirmed to be and to have been appointed to be the trustee under the Exchange Agreement. 
 Section 3.03 Counterparts 
 This First Supplemental Agreement may be simultaneously executed in several counterparts, each of which so executed will be deemed to be an original, and
all such counterparts together will constitute one and the same instrument. 
  

 - 2 - 

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

			
	ACCENTURE plc
		
	Per:	 	 /s/ Douglas G. Scrivner

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

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

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

	Name:	 	William Morris
	Title:	 	Director
	
	ACCENTURE INC.
		
	Per:	 	 /s/ Joel Stern

	Name:	 	Joel Stern
	Title:	 	Director
		
	Per:	 	 /s/ Richard D. Buchband

	Name:	 	Richard D. Buchband
	Title:	 	Director

  

 - 3 -Assumption Agreement of the Amended and Restated Voting Agreement

 Exhibit 10.4 
 ASSUMPTION AGREEMENT 
 of the 
 AMENDED AND RESTATED 
 VOTING AGREEMENT 
 AMONG 
 ACCENTURE PLC 
 (as successor to ACCENTURE LTD) 
 and 
 THE COVERED PERSONS SIGNATORY THERETO 
  
  
 This Assumption Agreement dated as of
September 1, 2009 by Accenture plc (as successor to Accenture Ltd), a public limited company organized under the laws of Ireland (“Accenture plc”) relates to the Amended and Restated Voting Agreement, dated as of February 3, 2005
(the “Voting Agreement”), between Accenture Ltd, an exempted company limited by shares organized under the laws of Bermuda (“Accenture Ltd”), and the Covered Persons (as defined in the Voting Agreement). 
 WITNESSETH: 
 WHEREAS,
contemporaneously with the execution of this Assumption Agreement, Accenture Ltd and Accenture plc have implemented a scheme of arrangement under Bermuda law constituting a transaction (the “Transaction”) pursuant to which, the
Class A common shares and Class X common shares of Accenture Ltd will be cancelled and the holders of such Class A common shares and Class X common shares will receive on one-for-one bases, new Class A ordinary shares and new Class X
ordinary shares, respectively (or, in the case of any fractional interests in Class A common shares, cash), of Accenture plc; 
 WHEREAS, pursuant to Sections 5.5(b) of the Voting Agreement, as a result of the Transaction all references in the Voting Agreement to Accenture Ltd are automatically changed to refer to Accenture plc and all references to the
Class A Common Shares and Class X Common Shares are automatically changed to refer to the Accenture plc Class A Ordinary Shares (“Class A Ordinary Shares”) and Accenture plc Class X Ordinary Shares (“Class X Ordinary
Shares”), respectively and certain other defined terms in the Voting Agreement are automatically changed accordingly; 
 WHEREAS,
a substantial portion of the operative provisions of the Voting Agreement were removed by the amendment and restatement on February 3, 2005; 
 WHEREAS, Accenture plc intends for Accenture Ltd to have no further obligations or liabilities under the Voting Agreement; 

 WHEREAS, for the avoidance of doubt in relation to the remaining provisions, Accenture plc, as
successor to Accenture Ltd, desires to affirmatively assume all rights and obligations of Accenture Ltd under the Voting Agreement; 
 NOW, THEREFORE, in consideration of the premises and of the mutual agreements, covenants and provisions herein contained, Accenture plc agrees as follows: 
 1. Pursuant to Section 5.5(d) of the Voting Agreement, as a result of the Transaction Accenture plc hereby assumes all rights and obligations of Accenture Ltd under the Voting Agreement. 
 2. Accenture plc hereby agrees to indemnify Accenture Ltd against any liabilities that may arise under the Voting Agreement. 
 3. Pursuant to Sections 5.5(b) of the Voting Agreement, as a result of the Transaction all references to the Class A Common Shares and Class X
Common Shares in the Voting Agreement shall hereinafter refer to the Class A Ordinary Shares and Class X Ordinary Shares, respectively, the terms “Covered Shares,” “Common Shares,” “Employee Covered Shares,” shall
hereinafter refer to the Class A Ordinary Shares and Class X Ordinary Shares and all references to “Accenture Ltd” or the “Company” shall hereinafter refer to Accenture plc. 
 4. This Assumption Agreement will become effective on and as of the date hereof. 
 5. Except as expressly amended hereby, all of the representations, warranties, terms, covenants and conditions of the Voting Agreement will remain
unamended and not waived and will continue to be in full force and effect. 
 6. This Assumption Agreement may be executed in two or more
counterparts, each of which will be deemed an original, but all the counterparts will together constitute one and the same instrument. 
 7.
If any provision hereof, or the application thereof to any person or circumstance, will to any extent be invalid or unenforceable, the remaining provisions herein, or the application of such provisions to any persons or circumstances other than
those to which it is held invalid or unenforceable, will not be affected thereby. 
 8. This Assumption Agreement and the Voting Agreement
represent the entire agreement of parties with respect to the subject matter hereof, and there are no promises, undertakings, representations or warranties by the parties relative to the subject matter hereof not expressly set forth or referred to
herein or in the Voting Agreement. 
 9. THIS ASSUMPTION AGREEMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES UNDER THIS ASSUMPTION
AGREEMENT WILL BE GOVERNED BY, AND CONSTRUED AND INTERPRETED IN ACCORDANCE WITH, THE LAWS OF BERMUDA. 

 IN WITNESS WHEREOF, Accenture plc has duly executed or caused to be duly executed this Assumption Agreement of the date
first above written. 
  

			
		 	ACCENTURE PLC
		
	By:	 	 /s/ Douglas G. Scrivner

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

 [Assumption Agreement of the Amended and Restated Voting Agreement]

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