Accenture Achieves Record Annual Revenues and EPS

Revenues Increase 15% and EPS Up 27% in Fourth Quarter; Annual Revenues Increase 14% and Annual EPS Up 28%Company Declares Cash Dividend

NEW YORK; Oct. 6, 2005 — Accenture (NYSE: ACN) today reported financial results for the fourth-quarter and full fiscal year ended Aug. 31, 2005, with record annual revenues, operating income and earnings per share. In addition, the company announced that its Board of Directors has declared an annual cash dividend.

William D. Green, Accenture’s CEO, said, “We’re truly pleased by our outstanding performance in the fourth quarter and full year. Our record revenues in fiscal 2005 included our highest annual revenue growth in consulting since we became a public company in 2001. We grew revenues well ahead of the industry average, hit our operating margin target of 13 percent, achieved double-digit EPS growth, and maintained our strong cash flow and balance sheet. We also accrued variable compensation for our employees.

“We are especially encouraged by our strong fourth-quarter performance. We achieved record growth in the Americas, driven by a significant increase in both consulting and outsourcing revenues in the United States, and had $5.2 billion in total new bookings, our highest in six quarters.

“We’re also pleased to be able to return cash to shareholders through a cash dividend in addition to ongoing share repurchases.”

Financial Highlights

Fourth Quarter 2005

Fiscal Year 2005

Financial Review

Fourth Quarter 2005

Gross margin (gross profit as a percentage of net revenues) was 33.0 percent, compared with 32.4 percent for the fourth quarter of fiscal 2004.

Selling, general and administrative costs were $778 million, or 19.8 percent of net revenues, compared with $732 million, or 21.4 percent of net revenues, for the fourth quarter in fiscal 2004.

Operating income was $509 million, or 13.0 percent of net revenues, compared with $371 million, or 10.8 percent of net revenues, for the fourth quarter in fiscal 2004. Excluding reorganization costs, operating income for the fourth quarter of fiscal 2005 was $515 million, or 13.1 percent of net revenues.

Accenture accrued $36 million of variable compensation expense in the fourth quarter of fiscal 2005.

The company’s effective tax rate for the fourth quarter was 33.1 percent.

Income before minority interest for the fourth quarter of fiscal 2005 was $363 million, compared with $300 million for the same period in fiscal 2004.

For the three months ended Aug. 31, 2005, operating cash flow was $567 million, and property and equipment additions were $131 million. Free cash flow, defined as operating cash flow net of property and equipment additions, was $436 million.

Fiscal Year 2005

Gross margin (gross profit as a percentage of net revenues) was 32.8 percent, compared with 33.8 percent for fiscal 2004.

Selling, general and administrative costs were $3.07 billion, or 19.7 percent of net revenues, compared with $2.83 billion, or 20.7 percent of net revenues, for fiscal 2004.

Accenture recorded net reorganization benefits of $89 million in fiscal 2005, which included a $115 million, or $0.12 per share, reduction in reorganization liabilities offset by a $26 million, or $0.03 per share, interest expense associated with carrying these liabilities.

Operating income in fiscal 2005 was $2.11 billion, or 13.6 percent of net revenues, compared with $1.76 billion, or 12.9 percent of net revenues, in fiscal 2004. Excluding the net reorganization and restructuring benefit of $89 million, operating income was $2.02 billion, or 13.0 percent of net revenues, for the full fiscal year. This compares with $1.79 billion, or 13.1 percent of net revenues, for fiscal 2004.

The company accrued variable compensation expense of $100 million in fiscal 2005, which was in line with its target.

Accenture’s annual effective tax rate for the full fiscal year was 31.6 percent, within the company’s expected range of 31 percent to 33 percent. Accenture’s annual effective tax rate for the full fiscal year 2004 was 32.0 percent.

Income before minority interest was $1.51 billion, compared with $1.22 billion in fiscal 2004.

For the full year ended Aug. 31, 2005, operating cash flow was $1.89 billion, and property and equipment additions were $318 million. Free cash flow, defined as operating cash flow net of property and equipment additions, was $1.57 billion, within the company’s target range. For the year ended Aug. 31, 2004, operating cash flow was $1.76 billion, property and equipment additions were $282 million and free cash flow was $1.47 billion.

Accenture’s total cash balance at Aug. 31, 2005 was $2.48 billion, compared with $2.55 billion at Aug. 31, 2004 and $2.77 billion at May 31, 2005. Cash combined with $701 million of fixed-income securities classified as investments on the company’s balance sheet was $3.18 billion at Aug. 31, 2005, compared with $3.15 billion at Aug. 31, 2004 and $3.48 billion at May 31, 2005. Total debt at Aug. 31, 2005 was $75 million.

Consulting and Outsourcing Net Revenues

Fourth Quarter 2005

Fiscal Year 2005

Dividend

Accenture Ltd today declared a cash dividend of $0.30 per share on Accenture Class A common shares for shareholders of record at the close of business on Monday, Oct. 17, 2005, and Accenture SCA will declare a cash dividend of $0.30 per share on Class I common shares for shareholders of record at the close of business on Wednesday, Oct. 12, 2005. Both dividends are to be payable on Nov. 15, 2005.

Share Repurchase Activity

During the fourth quarter of fiscal 2005, Accenture repurchased $542 million of its shares. This comprised $55 million for purchases of 2.2 million Accenture Ltd Class A common shares and $487 million for 21.4 million Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares repurchased or redeemed from partners, retired partners and their permitted transferees. During the full fiscal year 2005, Accenture repurchased or redeemed 65.8 million shares, for a total of $1.6 billion.

At Aug. 31, 2005, Accenture had $1.7 billion of share repurchase authority remaining, of which $581 million remained for use in connection with the company’s open-market share purchase program.

In September, Accenture’s Board of Directors approved the use of an additional $800 million in connection with Accenture SCA’s offer to purchase or redeem up to 37,209,302 of its Class I common shares at a price not greater than $21.50 per share. The offer is expected to expire at midnight EDT on Thursday, Oct. 13, 2005.

Business Outlook

First Quarter Fiscal 2006

For the first quarter of fiscal 2006, ending Nov. 30, 2005, Accenture expects net revenues to be in the range of $4.0 billion to $4.2 billion and GAAP diluted earnings per share to be in the range of $0.32 to $0.34. The GAAP diluted EPS range includes the impact of adopting SFAS No. 123R.

Fiscal Year 2006

For the full fiscal year 2006, Accenture expects net revenue growth to be in the range of 9 percent to 12 percent in local currency.

In fiscal year 2006, Accenture will begin expensing stock options and employee stock purchase programs in accordance with SFAS No. 123R. The company estimates that if it had expensed stock options in fiscal 2005, the annualized impact would have been $0.16 per share. Earnings per share for fiscal 2005 also included a benefit of $0.12 per share from a reduction in reorganization liabilities. Adjusting for these two items, fiscal 2005 earnings per share of $1.56 would have been $1.28. The company expects GAAP diluted earnings per share for fiscal 2006 to be in the range of $1.45 to $1.50, representing 13 percent to 17 percent growth over the comparable 2005 baseline of $1.28.

Also for the full fiscal year, the company expects operating cash flow to be $2.00 billion to $2.20 billion; property and equipment additions to be $450 million; and free cash flow to be in the range of $1.55 billion to $1.75 billion. The annual effective tax rate is expected to be in the range of 35 percent to 38 percent. Accenture is targeting new bookings in the range of $19 billion to $21 billion for the full fiscal year.

Conference Call and Webcast Details

Accenture will host a conference call at 4:30 p.m. EDT today to discuss its fourth-quarter and full-year 2005 financial results. To participate, please dial +1 (866) 233-3843 [+1 (612) 332-0335 outside the United States, Puerto Rico and Canada] approximately 15 minutes before the scheduled start of the call. The conference call will also be accessible live on the Investor Relations section of the Accenture Web site at www.accenture.com.

A replay of the conference call will be available online at www.accenture.com and via telephone by dialing +1 (800) 475-6701 [+1 (320) 365-3844 outside the United States, Puerto Rico and Canada] and entering access code 796108 from 9:45 p.m. EDT Thursday, Oct. 6 through 11:59 p.m. EDT Thursday, Oct. 20.

About Accenture

Accenture is a global management consulting, technology services and outsourcing company. Committed to delivering innovation, Accenture collaborates with its clients to help them become high-performance businesses and governments. With deep industry and business process expertise, broad global resources and a proven track record, Accenture can mobilize the right people, skills, and technologies to help clients improve their performance. With more than 123,000 people in 48 countries, the company generated net revenues of US$15.55 billion for the fiscal year ended Aug. 31, 2005. Its home page is www.accenture.com.

Forward-Looking Statements

This news release contains forward-looking statements relating to our operations and results of operations, the accuracy of which is necessarily subject to risks and uncertainties. Factors that could cause actual results to differ materially from those expressed or implied include general economic conditions and the factors discussed under the "Risk Factors" heading in the Business section of our most recent annual report on Form 10-K filed with the Securities and Exchange Commission. Accenture undertakes no duty to update any forward-looking statements made in this news release or to conform such statements to actual results or changes in Accenture’s expectations.

Non-GAAP Financial Information

This press release includes certain non-GAAP financial information as defined by Securities and Exchange Commission Regulation G. Pursuant to the requirements of this regulation, reconciliations of this non-GAAP financial information to Accenture’s financial statements as prepared under generally accepted accounting principles (GAAP) are included in this press release. Accenture discloses free cash flow (defined as operating cash flow net of property and equipment additions) and operating income excluding reorganization benefits and costs and restructuring costs, and provides certain additional information regarding earnings per share for fiscal 2005. Accenture’s management believes providing investors with this information gives additional insights into Accenture’s results of operations. While Accenture’s management believes that these non-GAAP financial measures are useful in evaluating Accenture’s operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.

+---------------------------------------------------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | CONSOLIDATED INCOME STATEMENT\ | | For the Three Months Ended August 31, 2005 and 2004\ | | (In thousands of U.S. dollars, except share and per share data)\ | | (Unaudited) | +-----------------------+++ | | 2005 | 2004 |

% of Net Revenues % of Net Revenues
REVENUES:
Revenues before reimbursements (Net revenues) $3,924,579 100% $ 3,423,107 100%
Reimbursements 384,475 10% 383,442 11%
Revenues 4,309,054 110% 3,806,549 111%
OPERATING EXPENSES:
Cost of services:
Cost of services before reimbursable expenses 2,631,385 67% 2,314,022 68%
Reimbursable expenses 384,475 10% 383,442 11%
Cost of services 3,015,860 77% 2,697,464 79%
Sales and marketing 401,166 10% 387,841 11%
General and administrative costs 377,229 10% 344,429 10%
Reorganization costs 5,611 0% 5,915 0%
Total operating expenses 3,799,866 97% 3,435,649 100%
OPERATING INCOME 509,188 13% 370,900 11%
Gain (loss) on investments, net 2,163 0% (770) 0%
Interest income 30,977 1% 17,893 1%
Interest expense (4,984) 0% (5,074) 0%
Other income (expense) 5,125 0% (426) 0%
Equity in losses of affiliates — 0% (236) 0%
INCOME BEFORE INCOME TAXES 542,469 14% 382,287 11%
Provision for income taxes 179,738 5% 82,676 2%
INCOME BEFORE MINORITY INTEREST 362,731 9% 299,611 9%
Minority interest in Accenture SCA and Accenture Canada Holdings Inc (127,439) (3%) (115,088) (3%)
Minority interest – other (1) (6,157) 0% (1,533) 0%
NET INCOME $ 229,135 6% $ 182,990 5%
CALCULATION OF EARNINGS PER SHARE:
Net income $229,135 $182,990
Minority interest in Accenture SCA and Accenture Canada Holdings Inc. (2) 127,439 115,088
Net income for diluted earnings per share calculation 356,574 298,078
EARNINGS PER SHARE:
Basic $ 0.39 $ 0.31
Diluted $ 0.38 $ 0.30
WEIGHTED AVERAGE SHARES:
Basic 584,088,816 589,080,622
Diluted 930,688,067 986,250,253
[1] Minority interest – other is comprised primarily of minority interest attributable to the minority shareholders of Avanade, Inc.
[2] Diluted earnings per share assumes the redemption and exchange of all Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares, respectively, for Accenture Ltd Class A common shares, on a one-for-one basis.

+-----------------------------------------------------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | CONSOLIDATED INCOME STATEMENT\ | | For the Years Ended August 31, 2005 and 2004\ | | (In thousands of U.S. dollars, except share and per share data) | +-----------------------+++ | | 2005 (Unaudited) | 2004 |

% of Net Revenues % of Net Revenues
REVENUES:
Revenues before reimbursements (Net revenues) $15,547,029 100% $13,673,563 100%
Reimbursements 1,547,391 10% 1,440,019 11%
Revenues 17,094,420 110% 15,113,582 111%
OPERATING EXPENSES:
Cost of services:
Cost of services before reimbursable expenses 10,454,830 67% 9,057,246 66%
Reimbursable expenses 1,547,391 10% 1,440,019 11%
Cost of services 12,002,221 77% 10,497,265 77%
Sales and marketing 1,558,266 10% 1,488,333 11%
General and administrative costs 1,511,952 10% 1,340,467 10%
Reorganization and restructuring (benefits) costs (89,257) (1%) 28,891 0%
Total operating expenses 14,983,182 96% 13,354,956 98%
OPERATING INCOME 2,111,238 14% 1,758,626 13%
Gain on investments, net 21,468 0% 3,397 0%
Interest income 108,236 1% 59,939 0%
Interest expense (23,973) 0% (22,044) 0%
Other (expense) income (10,967) 0% 160 0%
Equity in losses of affiliates — 0% (1,508) 0%
INCOME BEFORE INCOME TAXES 2,206,002 14% 1,798,570 13%
Provision for income taxes 697,097 4% 575,543 4%
INCOME BEFORE MINORITY INTEREST 1,508,905 10% 1,223,027 9%
Minority interest in Accenture SCA and Accenture Canada Holdings Inc (556,485) (4%) (529,672) (4%)
Minority interest – other (1) (11,946) 0% (2,527) 0%
NET INCOME $ 940,474 6% $ 690,828 5%
CALCULATION OF EARNINGS PER SHARE:
Net income $940,474 $690,828
Minority interest in Accenture SCA and Accenture Canada Holdings Inc. (2) 556,485 529,672
Net income for diluted earnings per share calculation 1,496,959 1,220,500
EARNINGS PER SHARE:
Basic $ 1.60 $ 1.25
Diluted $ 1.56 $ 1.22
WEIGHTED AVERAGE SHARES:
Basic 588,505,335 553,298,104
Diluted 960,514,976 1,002,813,443
[1] Minority interest – other is comprised primarily of minority interest attributable to the minority shareholders of Avanade, Inc.
[2] Diluted earnings per share assumes the redemption and exchange of all Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares, respectively, for Accenture Ltd Class A common shares, on a one-for-one basis.

+--------------------------------------------------------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | SUMMARY OF REVENUES\ | | (In thousands of U.S. dollars)\ | | (Unaudited) | +-----------------+:--------------------^---------------------+^+^+^+ | | Three Months Ended\ |<u>Percent\ |<u>Percent Increase\ |<u>Percent of\ | | | August 31,</u> | Increase US$</u> | Local Currency</u> | Total 2005\ | | | | | | Net Revenues | | | | | | | | | | | | | | | August 31 | | | | | | | | | | | | \ | | | | | | | | | | | | | | | | | | 2005 | | | | | | | | | | | | | | | | | | | | | | | | 2004 | | | | +:-------------------------------------------------------------------------------------------------------------------------------+ | OPERATING GROUPS | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Communication & | $ 1,009,356 | $ 913,244 | 11% | 9% | 26% | | High Tech | | | | | | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Financial | 832,715 | 724,810 | 15% | 14% | 21% | | Services | | | | | | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Government | 549,296 | 500,894 | 10% | 9% | 14% | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Products | 923,704 | 750,817 | 23% | 22% | 24% | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Resources | 607,397 | 531,054 | 14% | 12% | 15% | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Other | 2,111 | 2,288 | n/m | n/m | — | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | TOTAL Net | 3,924,579 | 3,423,107 | 15% | 14% | <u>100%</u> | | Revenues | | | | | | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Reimbursements | 384,475 | 383,442 | 0% | - | - | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | TOTAL REVENUES | $ 4,309,054 | $ 3,806,549 | 13% | - | - | +-----------------+--------------------:+--------------------:+-------------------:+------------------------+--------------------+ | | | | | | | +:-------------------------------------------------------------------------------------------------------------------------------+ | GEOGRAPHY | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Americas | $ 1,835,458 | $ 1,503,012 | 22% | 20% | 47% | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | EMEA | 1,805,226 | 1,661,709 | 9% | 9% | 46% | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Asia Pacific | 283,895 | 258,386 | 10% | 6% | 7% | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | TOTAL Net | 3,924,579 | 3,423,107 | 15% | 14% | 100% | | Revenues | | | | | | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | Reimbursements | 384,475 | 383,442 | 0% | - | - | +--------^--------+---------^----------:+---------^----------:+---------^---------:+-----------^-----------:+---------^---------:+ | TOTAL REVENUES | $ 4,309,054 | $ 3,806,549 | 13% | - | - | +:-------------------------------------------------------------------------------------------------------------------------------+ | | +-----------------+:--------------------^---------------------+^+^+^+ | | Year Ended\ |<u>Percent\ |<u>Percent Increase\ |<u>Percent of\ | | | August 31,</u> | Increase US$</u> | Local Currency</u> | Total 2005\ | | | | | | Net Revenues | | | | | | | | | | | | | | | August 31, | | | | | | | | | | | | \ | | | | | | | | | | | | | | | | | | 2005 | | | | | | | | | | | | | | | | | | | | | | | | 2004 | | | |

OPERATING GROUPS
Communication & High Tech $ 4,001,347 $ 3,741,451 7% 4% 26%
Financial Services 3,408,166 2,770,990 23% 18% 22%
Government 2,171,458 1,994,655 9% 6% 14%
Products 3,569,975 2,978,892 20% 16% 23%
Resources 2,388,845 2,178,569 10% 5% 15%
Other 7,238 9,006 n/m n/m —
TOTAL Net Revenues 15,547,029 13,673,563 14% 10% 100%
Reimbursements 1,547,391 1,440,019 7% - -
TOTAL REVENUES $ 17,094,420 $ 15,113,582 13% - -
GEOGRAPHY
Americas $ 6,642,082 $ 6,133,081 8% 7% 43%
EMEA 7,805,714 6,572,011 19% 12% 50%
Asia Pacific 1,099,233 968,471 14% 9% 7%
TOTAL Net Revenues 15,547,029 13,673,563 14% 10% 100%
Reimbursements 1,547,391 1,440,019 7% - -
TOTAL REVENUES $17,094,420 $15,113,582 13% - -
n/m = not meaningful

+-------------------------------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | OPERATING INCOME BY OPERATING GROUP (OG)\ | | For the Three Months Ended August 31, 2005 and 2004\ | | (In thousands of U.S. dollars)\ | | (Unaudited) | +----------------++------------------------+ | | Operating Income as Reported | | +----------------+^+^+^+ | | 2005 | 2004 | | +-------^--------+^+^+^+^+^+ | | Operating | Percent of OG\ | Operating | Percent of | Increase (Decrease)\ | | | Income | Net Revenues | Income | OG Net | US$ —— Percent | | | | | | Revenues | | +-------------------------------------------------------------------------------------------------------+ | Operating Groups | +-------^--------+-----^------:+--------^--------:+-----^------:+------^------:+-----^-----:+----^-----:+ | Communications | $ 162,838 | 16% | $ 123,937 | 14% | $ 38,901 | 31% | | & High Tech | | | | | | | +-------^--------+-----^------:+--------^--------:+-----^------:+------^------:+-----^-----:+----^-----:+ | Financial | 113,949 | 14% | 81,995 | 11% | 31,954 | 39% | | Services | | | | | | | +-------^--------+-----^------:+--------^--------:+-----^------:+------^------:+-----^-----:+----^-----:+ | Government | 39,945 | 7% | 63,511 | 13% | (23,566) | (37%) | +-------^--------+-----^------:+--------^--------:+-----^------:+------^------:+-----^-----:+----^-----:+ | Products | 111,948 | 12% | 42,684 | 6% | 69,264 | 162% | +-------^--------+-----^------:+--------^--------:+-----^------:+------^------:+-----^-----:+----^-----:+ | Resources | 80,508 | 13% | 58,773 | 11% | 21,735 | 37% | +-------^--------+-----^------:+--------^--------:+-----^------:+------^------:+-----^-----:+----^-----:+ | Total | 509,188 | 13% | 370,900 | 11% | 138,288 | 37% | | Operating | | | | | | | | Income | | | | | | | +-------------------------------------------------------------------------------------------------------+ | | +----------------++------------------------+ | | Non-GAAP Operating Income\ | | | | (Operating Income Excluding Reorganization) (1) | | +----------------+^+^+^+ | | 2005 | 2004 | | +-------^--------+^+^+^+^+^+ | Operating | Non-GAAP\ | Percentof OG | Non-GAAP | Percent of | Increase (Decrease)\ | | Groups | Operating | Net Revenues | Operating | OG Net | US$ —— Percent | | | Income | | Income | Revenues | |

Communications & High Tech $ 164,212 16% $ 125,392 14% $ 38,820 31%
Financial Services 115,144 14% 83,310 11% 31,834 38%
Government 40,780 7% 64,394 13% (23,614) (37%)
Products 113,313 12% 44,006 6% 69,307 157%
Resources 81,350 13% 59,713 11% 21,637 36%
Total Non-GAAP Operating Income 514,799 13% 376,815 11% 137,984 37%
n/m = not meaningful
[1] For the three months ended August 31, 2005, Accenture recorded reorganization costs of $5,611 related to certain reorganization liabilities established in connection with Accenture’s transition to a corporate structure in 2001, allocated to the operating groups in the following amounts: Communications & High Tech $1,374; Financial Services $1,195; Government $835; Products $1,365; and Resources $842. For the three months ended August 31, 2004, Accenture recorded reorganization costs of $5,915 related to certain reorganization liabilities established in connection with Accenture’s transition to a corporate structure in 2001, allocated to the operating groups in the following amounts: Communications & High Tech $1,455; Financial Services $1,315; Government $883; Products $1,322; and Resources $940. These amounts are excluded from the table.

+---------------------------------------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | OPERATING INCOME BY OPERATING GROUP (OG)\ | | For the Years Ended August 31, 2005 and August 31, 2004\ | | (In thousands of U.S. dollars)\ | | (Unaudited) | +----------------++------------------------+ | | Operating Income as Reported | | +----------------+^+^+^+ | | 2005 | 2004 | | +-------^--------+^+^+^+^+^+ | | Operating | Percent of | Operating | Percent of | Increase (Decrease)\ | | | Income | OG Net | Income | OG Net | US$ —— Percent | | | | Revenues | | Revenues | | +---------------------------------------------------------------------------------------------------------------+ | Operating Groups | +-------^--------+-------^--------:+-------^-------:+-------^--------:+-------^-------:+-----^-----:+----^-----:+ | Communications | $ 673,183 | 17% | $ 403,698 | 11% | $ 269,485 | 67% | | & High Tech | | | | | | | +-------^--------+-------^--------:+-------^-------:+-------^--------:+-------^-------:+-----^-----:+----^-----:+ | Financial | 499,647 | 15% | 353,904 | 13% | 145,743 | 41% | | Services | | | | | | | +-------^--------+-------^--------:+-------^-------:+-------^--------:+-------^-------:+-----^-----:+----^-----:+ | Government | 168,736 | 8% | 311,050 | 16% | (142,314) | (46%) | +-------^--------+-------^--------:+-------^-------:+-------^--------:+-------^-------:+-----^-----:+----^-----:+ | Products | 413,188 | 12% | 414,501 | 14% | (1,313) | 0% | +-------^--------+-------^--------:+-------^-------:+-------^--------:+-------^-------:+-----^-----:+----^-----:+ | Resources | 356,484 | 15% | 275,473 | 13% | 81,011 | 29% | +-------^--------+-------^--------:+-------^-------:+-------^--------:+-------^-------:+-----^-----:+----^-----:+ | Total | 2,111,238 | 14% | 1,758,626 | 13% | 352,612 | 20% | | Operating | | | | | | | | Income | | | | | | | +---------------------------------------------------------------------------------------------------------------+ | | +----------------++------------------------+ | | Non-GAAP Operating Income\ | | | | (Operating Income Excluding Reorganization and Restructuring) (1) | | +----------------+^+^+^+ | | 2005 | 2004 | | +-------^--------+^+^+^+^+^+ | Operating | Non-GAAP\ | Percent of | Non-GAAP\ | Percent of | Increase (Decrease)\ | | Groups | Operating | OG Net | Operating | OG Net | US —— Percent | | | Income | Revenues | Income | Revenues | |

Communications & High Tech $ 651,909 16% $ 410,928 11% $ 240,981 59%
Financial Services 479,004 14% 360,307 13% 118,697 33%
Government 155,401 7% 315,297 16% (159,896) (51%)
Products 392,169 11% 420,857 14% (28,688) (7%)
Resources 343,498 14% 280,128 13% 63,370 23%
Total Non-GAAP Operating Income 2,021,981 13% 1,787,517 13% 234,464 13%
[1] For the year ended August 31, 2005, Accenture recorded net reorganization benefits of $89,257 primarily resulting from final determinations of certain reorganization liabilities established in connection with Accenture’s transition to a corporate structure in 2001, allocated to the operating groups in the following amounts: Communications & High Tech $21,274; Financial Services $20,643; Government $13,335; Products $21,019; and Resources $12,986. For the year ended August 31, 2004, Accenture recorded restructuring costs of $107,256 related to the Company’s global consolidation of office space and net reorganization benefits of $78,365 primarily resulting from final determinations of certain reorganization liabilities established in connection with Accenture’s transition to a corporate structure in 2001. The net cost of $28,891 was allocated to the operating groups in the following amounts: Communications & High Tech $7,230; Financial Services $6,403; Government $4,247; Products $6,356; and Resources $4,655. These amounts are excluded from the table.

+---------------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | RECONCILIATION OF DILUTED EARNINGS PER SHARE, AS REPORTED (GAAP) TO\ | | DILUTED EARNINGS PER SHARE, AS ADJUSTED (NON-GAAP)\ | | \ | | For the Year Ended August 31, 2005\ | | (In thousands of U.S. Dollars, except per share data)\ | | (Unaudited) | +-------------------------------------+++ | | Dollar\ |<u>Per Share\ | | | Amount</u> | Amount (1) |

Net income, as reported $ 940,474

Minority interest in Accenture SCA and Accenture Canada

\

Holdings Inc. (2)

 556,485
Net income for diluted earnings per share calculation, as reported 1,496,959 $ 1.56

Pro forma stock option and employee share purchase plan

\

compensation expense (3)

 (152,376) (0.16)
Reduction in reorganization liabilities (115,444) (0.12)
Net income for diluted earnings per share calculation, adjusted 1,229,139 1.28
[1] The per share amount is calculated as the dollar amount divided by the number of weighted average diluted shares of 960,514,976 at August 31, 2005.
[2] Diluted earnings per share assumes the redemption and exchange of all Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares, respectively, for Accenture Ltd Class A common shares, on a one-for-one basis.
[3] Calculated as $217,565 of pre-tax stock option and employee share purchase plan compensation expense with an average effective tax rate of 30%.

+--------------------------------------------------------------------------------+ | ACCENTURE LTD\ | | CONSOLIDATED BALANCE SHEETS\ | | August 31, 2005 and August 31, 2004\ | | (In thousands of U.S. dollars) | +--------------------------------------+++ | | 2005\ |<u>2004</u> | | | (Unaudited) | |

ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 2,483,990 $ 2,552,958
Short-term investments 463,460 285,288
Receivables from clients, net 1,752,937 1,662,211
Unbilled services 1,353,676 1,049,870
Other current assets 631,204 588,867
Total current assets 6,685,267 6,139,194
NON-CURRENT ASSETS:
Investments 262,873 340,121
Property and equipment, net 693,710 643,946
Other non-current assets 1,315,502 890,223
Total non-current assets 2,272,085 1,874,290
TOTAL ASSETS $ 8,957,352 $ 8,013,484
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Short-term debt $ 31,072 $ 36,715
Accounts payable 807,317 523,931
Deferred revenues 1,284,303 980,461
Accrued payroll and related benefits 1,430,998 1,463,126
Other accrued liabilities 1,308,699 1,389,556
Total current liabilities 4,862,389 4,393,789
NON-CURRENT LIABILITIES:
Long-term debt 44,116 32,161
Other non-current liabilities 1,372,974 1,174,765
Total non-current liabilities 1,417,090 1,206,926
MINORITY INTEREST 980,959 940,963
EQUITY:
Total Shareholders' equity 1,696,914 1,471,806
TOTAL LIABILITIES AND EQUITY $ 8,957,352 $ 8,013,484

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Roxanne Taylor

+1 (917) 452 5106

roxanne.taylor@accenture.com