FORM 10-K Annual Report Pursuant to Section 13 and 15(D)

SECURITIES AND EXCHANGE COMMISSION

FORM 10-K Annual report pursuant to section 13 and 15(d)

Filing Date: 2019-10-29 | Period of Report: 2019-08-31 SEC Accession No. 0001467373-19-000339

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FILER Accenture plc Mailing Address Business Address 1 GRAND CANAL SQUARE 1 GRAND CANAL SQUARE CIK:1467373| IRS No.: 980627530 | State of Incorp.:L2 | Fiscal Year End: 0831 GRAND CANAL HARBOUR GRAND CANAL HARBOUR Type: 10-K | Act: 34 | File No.: 001-34448 | Film No.: 191174436 DUBLIN L2 D2 DUBLIN L2 D2 SIC: 7389 Business services, nec 353-1-646-2000

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ______FORM 10-K

☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended August 31, 2019

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 for the transition period from ______to ______

Commission File Number: 001-34448 Accenture plc (Exact name of registrant as specified in its charter)

Ireland 98-0627530 (State or other jurisdiction of (I.R.S. Employer Identification No.) incorporation or organization) 1 Grand Canal Square, Grand Canal Harbour, Dublin 2, Ireland (Address of principal executive offices) (353) (1) 646-2000 (Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered Class A ordinary shares, par value $0.0000225 per share ACN New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: None (Title of Class) Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☑ No ☐ Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934. Yes ☐ No ☑ Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☑ No ☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☑ No ☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☑ Accelerated filer ☐ Non-accelerated filer ☐ Smaller reporting company ☐ Emerging growth company ☐ If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☑ The aggregate market value of the common equity of the registrant held by non-affiliates of the registrant on February 28, 2019 was approximately $102,946,507,918 based on the closing price of the registrant’s Class A ordinary shares, par value $0.0000225 per share, reported on the New York Stock Exchange on such date of $161.38 per share and on the par value of the registrant’s Class X ordinary shares, par value $0.0000225 per share.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document The number of shares of the registrant’s Class A ordinary shares, par value $0.0000225 per share, outstanding as of October 9, 2019 was 655,096,086 (which number includes 20,033,052 issued shares held by the registrant). The number of shares of the registrant’s Class X ordinary shares, par value $0.0000225 per share, outstanding as of October 9, 2019 was 609,404. DOCUMENTS INCORPORATED BY REFERENCE Portions of the definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A relating to the registrant’s Annual General Meeting of Shareholders, to be held on January 30, 2020, will be incorporated by reference in this Form 10-K in response to Items 10, 11, 12, 13 and 14 of Part III. The definitive proxy statement will be filed with the SEC not later than 120 days after the registrant’s fiscal year ended August 31, 2019.

TABLE OF CONTENTS

Page Part I Item 1. Business 1 Item 1A. Risk Factors 8 Item 1B. Unresolved Staff Comments 21 Item 2. Properties 21 Item 3. Legal Proceedings 22 Item 4. Mine Safety Disclosures 22 Part II Item 5. Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 24 Item 6. Selected Financial Data 26 Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 27 Item 7A. Quantitative and Qualitative Disclosures about Market Risk 40 Item 8. Financial Statements and Supplementary Data 40 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 41 Item 9A. Controls and Procedures 41 Item 9B. Other Information 41 Part III Item 10. Directors, Executive Officers and Corporate Governance 42 Item 11. Executive Compensation 42 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters 42 Item 13. Certain Relationships and Related Transactions, and Director Independence 43 Item 14. Principal Accountant Fees and Services 43 Part IV Item 15. Exhibits, Financial Statement Schedules 44 Item 16. Form 10-K Summary 46 Signatures 47

PART I Disclosure Regarding Forward-Looking Statements This Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 (the “Exchange Act”) relating to our operations, results of operations and other matters that are based on our current expectations, estimates, assumptions and projections. Words such as “may,” “will,” “should,” “likely,” “anticipates,” “expects,” “intends,” “plans,” “projects,” “believes,” “estimates,” “positioned,” “outlook” and similar expressions are used to identify these forward-looking statements. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Forward-looking statements are based upon assumptions as to future events that may not prove to be accurate. Actual outcomes and results may differ materially from what is expressed or forecast in these forward-looking statements. Risks, uncertainties and other factors that might cause such differences, some of which could be material, include, but are not limited to, the factors discussed below under the section entitled “Risk Factors.” Our forward-looking statements speak only as of the date of this report or as of the date they are made, and we undertake no obligation to update them.

Available Information Our website address is www.accenture.com. We use our website as a channel of distribution for company information. We make available free of charge on the Investor Relations section of our website (http://investor.accenture.com) our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and all amendments to those reports as soon as reasonably practicable after such material is electronically filed with or furnished to the Securities and Exchange Commission (the “SEC”) pursuant to Section 13(a) or 15(d) of the Exchange Act. We also make available through our website other reports filed with or furnished to the SEC under the Exchange Act, including our proxy statements and reports filed by officers and directors under Section 16(a) of the Exchange Act, as well as our Code of Business Ethics. Financial and other material information regarding us is routinely posted on and accessible at http://investor.accenture.com. We do not intend for information contained in our website to be part of this Annual Report on Form 10-K. The SEC maintains an Internet site (http://www.sec.gov) that contains reports, proxy and information statements and other information regarding issuers that file electronically with the SEC. Any materials we file with the SEC are available on such Internet site. In this Annual Report on Form 10-K, we use the terms “Accenture,” “we,” the “Company,” “our” and “us” to refer to Accenture plc and its subsidiaries. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31.

ITEM 1. BUSINESS Overview Accenture is one of the world’s leading professional services companies with approximately 492,000 people serving clients in a broad range of industries and in three geographic regions: North America, Europe and Growth Markets (Asia Pacific, Latin America, Africa and the Middle East). Our five operating groups, organized by industry, bring together expertise from across the organization in strategy, consulting, digital, technology and operations to deliver end-to-end services and solutions to clients. For fiscal 2019, our revenues were $43.2 billion, with the majority in digital-, cloud- and security-related services. We operate globally with one common brand and business model, providing clients around the world with the same high level of service. Drawing on a combination of industry and functional expertise, technology and innovation capabilities, alliance relationships, and our global delivery resources, we seek to provide differentiated, innovative services that help our clients measurably improve their business performance and create sustainable value for their customers and stakeholders. Our global delivery capability enables us to assemble integrated teams to provide high-quality, cost-effective solutions to our clients. In fiscal 2019, we continued to execute a strategy focused on industry and technology differentiation, increasingly taking an innovation-led approach to drive value for clients. We serve clients in locally relevant ways, leveraging our global organization as appropriate. As part of our growth strategy in fiscal 2019, we continued to make significant investments—in strategic acquisitions, in assets and offerings, in branding and thought leadership, and in attracting and developing talent—to further enhance our differentiation and competitiveness.

Operating Groups Our five operating groups are Accenture’s reporting segments and primary market channel, organized around 13 industry groups that serve clients globally in more than 40 industries. Our industry focus gives us an understanding of industry evolution, business issues and applicable technologies, enabling us to deliver innovative solutions tailored to each client or, as appropriate, more standardized capabilities to multiple clients. The operating groups assemble integrated client engagement teams, which typically consist of industry experts, capability specialists and professionals with local market knowledge. The operating groups have primary responsibility for building and sustaining long-term client relationships; providing management and technology consulting services; orchestrating our expertise and working synergistically with the other parts of our business to sell and deliver the full range of our services and capabilities; ensuring client satisfaction; and achieving revenue and profitability objectives. The following table shows the current organization of our five operating groups. We do not allocate total assets by operating group, although our operating groups do manage and control certain assets.

Operating Groups and Industry Groups Communications, Media & Technology Financial Services Health & Public Service Products Resources • Communications & Media • Banking & Capital • Health • Consumer Goods, Retail • Chemicals & Natural • High Tech Markets • Public Service & Travel Services Resources • Software & Platforms • Insurance • Industrial • Energy • Life Sciences • Utilities

Communications, Media & Technology Our Communications, Media & Technology operating group serves communications, media, high tech, software and platform companies. Professionals in this operating group help clients accelerate and deliver digital transformation, developing comprehensive, industry-specific solutions to seize new opportunities and enhance efficiencies and business results. Examples of our services include helping clients capture new growth by shifting to data-driven and platform-based models, optimizing their cost structures, increasing product and business model innovation, and differentiating and scaling digital experiences for their customers. Our Communications, Media & Technology operating group comprises the following industry groups: • Our Communications & Media industry group serves most of the world’s leading wireline, wireless, broadcast, entertainment, print, publishing, cable and satellite communications service providers. This group represented approximately 46% of our Communications, Media & Technology operating group’s revenues in fiscal 2019. • Our High Tech industry group serves the enterprise technology, network equipment, semiconductor, consumer technology, aerospace & defense, and medical equipment industries. This group represented approximately 24% of our Communications, Media & Technology operating group’s revenues in fiscal 2019. • Our Software & Platforms industry group serves computer software and digital platform companies. This group represented approximately 29% of our Communications, Media & Technology operating group’s revenues in fiscal 2019.

Financial Services Our Financial Services operating group serves the banking, capital markets and insurance industries. Professionals in this operating group work with clients to address growth, cost and profitability pressures, industry consolidation, regulatory changes and the need to continually adapt to new digital technologies. We offer services designed to help our clients increase cost efficiency, grow their customer base, manage risk and transform their operations. Our Financial Services operating group comprises the following industry groups: • Our Banking & Capital Markets industry group serves retail and commercial banks, mortgage lenders, payment providers, investment banks, wealth and asset management firms, broker/dealers, depositories, exchanges, clearing and settlement organizations, and other diversified financial enterprises. This group represented approximately 70% of our Financial Services operating group’s revenues in fiscal 2019. • Our Insurance industry group serves property and casualty insurers, life insurers, reinsurance firms and insurance brokers. This group represented approximately 30% of our Financial Services operating group’s revenues in fiscal 2019.

Health & Public Service Our Health & Public Service operating group serves healthcare payers and providers, as well as government departments and agencies, public service organizations, educational institutions and non-profit organizations around the world. The group’s research-based insights and offerings, including consulting services and digital solutions, are designed to help clients deliver better social, economic and health outcomes to the people they serve. Our Health & Public Service operating group comprises the following industry groups: • Our Health industry group works with healthcare providers, such as hospitals, public health systems, policy-making authorities, health insurers (payers), and industry organizations and associations around the world to improve the quality, accessibility and productivity of healthcare. This group represented approximately 38% of our Health & Public Service operating group’s revenues in fiscal 2019. • Our Public Service industry group helps governments transform the way they deliver public services and engage with citizens. We work primarily with defense departments and military forces; public safety authorities; justice departments; human services agencies; educational institutions; non-profit organizations; and postal, customs, revenue and tax agencies. Our Public Service industry group represented approximately 62% of our Health & Public Service operating group’s revenues in fiscal 2019. Our work with clients in the U.S. federal government is delivered through Accenture Federal Services, a U.S. company and a wholly owned subsidiary of Accenture LLP, and represented approximately 34% of our Health & Public Service operating group’s revenues in fiscal 2019.

Products Our Products operating group serves a set of increasingly interconnected consumer-relevant industries. Our offerings are designed to help clients transform their organizations and increase their relevance in the digital world. We help clients enhance their performance in distribution and sales and marketing; in research and development and manufacturing; and in business functions such as finance, human resources, procurement and supply chain while leveraging technology. Our Products operating group comprises the following industry groups: • Our Consumer Goods, Retail & Travel Services industry group serves food and beverage, household goods, personal care, tobacco, fashion/apparel, agribusiness and consumer health companies; supermarkets, hardline retailers, mass-merchandise discounters, department stores and specialty retailers; as well as airlines and hospitality and travel services companies. This group represented approximately 54% of our Products operating group’s revenues in fiscal 2019. • Our Industrial industry group works with the following types of companies: freight and logistics; industrial and electrical equipment, consumer durables and heavy equipment; construction and infrastructure management; and automotive and public transportation. This group represented approximately 25% of our Products operating group’s revenues in fiscal 2019. • Our Life Sciences industry group serves pharmaceutical, medical technology and biotechnology companies. This group represented approximately 21% of our Products operating group’s revenues in fiscal 2019.

Resources Our Resources operating group serves the chemicals, energy, forest products, metals and mining, utilities and related industries. We work with clients to develop and execute innovative strategies, improve operations, manage complex change initiatives and integrate digital technologies designed to help them differentiate themselves in the marketplace, gain competitive advantage and manage their large-scale capital investments. Our Resources operating group comprises the following industry groups: • Our Chemicals & Natural Resources industry group works with a wide range of industry segments, including petrochemicals, specialty chemicals, polymers and plastics, gases and agricultural chemicals, among others, as well as the metals, mining, forest products and building materials industries. This group represented approximately 32% of our Resources operating group’s revenues in fiscal 2019. • Our Energy industry group serves a wide range of companies in the oil and gas industry, including upstream, downstream, oilfield services and energy trading companies. This group represented approximately 27% of our Resources operating group’s revenues in fiscal 2019.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • Our Utilities industry group works with electric, gas and water utilities, and new energy providers around the world. This group represented approximately 41% of our Resources operating group’s revenues in fiscal 2019.

Services and Solutions Our operating groups bring together expertise from Accenture Strategy, Accenture Consulting, Accenture Digital, Accenture Technology and Accenture Operations to develop and deliver integrated services and solutions for our clients.

Accenture Strategy Accenture Strategy combines deep industry expertise, advanced analytics capabilities and design methodologies to help leaders in the C-suite envision and execute strategies that drive growth and digital transformation. We provide a range of strategy services to enable competitiveness and innovation, including new business and operating models, mergers and acquisitions, talent and organization, technology strategies, sustainability, security, advanced customer services, supply chain strategies and enterprise-wide strategies to realign resources for growth.

Accenture Consulting Accenture Consulting provides industry experts with the insights and management and technology consulting capabilities to transform the world’s leading companies. Our consulting capabilities, including advanced analytics and design expertise, enable our clients to develop and implement transformational change programs, either for one or more functions or business units, or across their entire organization. We provide industry-specific consulting services, as well as functional and technology consulting services. Our functional and technology consulting services include finance and enterprise performance; supply chain and operations; talent and organization; customers and channels; applications and architecture advisory; and technology advisory. We help our clients with the digital transformation of industries, enhancing our consulting services with digital, cloud, cybersecurity, artificial intelligence, blockchain and other capabilities.

Accenture Digital Accenture Digital brings together our global digital capabilities to help clients unlock value and transform their businesses. We provide digital services across three broad areas: • Accenture Interactive. Our end-to-end marketing solutions help clients deliver seamless multi-channel customer experiences and enhance their marketing performance. Our services span customer experience design, digital marketing, personalization and commerce, as well as digital content production and operations. • Accenture Applied Intelligence. We embed analytics, automation and artificial intelligence into functions and processes at the core of our clients’ businesses to realize new cost efficiencies and create new value from process, product and business transformation. • Accenture Industry X.0. We help clients across industries digitally reinvent their design, engineering, manufacturing and production to create smart, connected products and services faster and at lower cost. We use advanced technologies including the Internet of Things, connected devices and digital platforms to unlock new revenue streams and create new efficiencies.

Accenture Technology Accenture Technology comprises two primary areas: technology services and technology innovation & ecosystem. • Technology Services. Technology Services includes our application services spanning systems integration and application outsourcing and covering the full application lifecycle, from custom systems to all emerging technologies, across every leading technology platform (both traditional and cloud/software-as-a-service-based). It also encompasses our cloud and infrastructure services, including security services, and our portfolio of products and intelligent platforms and services, as well as our Advanced Technology Centers. We continuously innovate new services, capabilities and platforms through early adoption of technologies such as artificial intelligence, blockchain, machine learning, intelligent automation, extended reality and quantum computing to enhance productivity and create new growth opportunities. • Technology Innovation & Ecosystem. We harness innovation through the research and development activities in the Accenture Labs and through emerging technologies. We also develop and manage our alliance relationships across a broad range of technology providers, including Amazon Web Services, Google, Microsoft, Oracle, Pegasystems, Salesforce, SAP, Workday and many others, to enhance the value that we and our clients realize from the technology ecosystem.

Accenture Operations Accenture Operations provides business process services for specific functions, including finance and accounting, procurement and supply chain, marketing and sales, as well as industry-specific services, such as platform trust and safety, health and utility services. We operate business processes on behalf of clients, through a combination of our talent powered by data, artificial intelligence, analytics and digital technologies, to help improve their productivity, customer experience and performance.

Global Delivery Capability A key differentiator is our global delivery capability, which allows us to draw on the benefits of working with our people around the world—including scalable innovation; standardized processes, methods and tools; automation and artificial intelligence; industry expertise and specialized capabilities; cost advantages; foreign language fluency; proximity to clients; and time zone advantages—to deliver high-quality solutions. Emphasizing quality, productivity, reduced risk, speed to market and predictability, our global delivery model supports all parts of our business to provide clients with price-competitive services and solutions.

Alliances We have sales and delivery alliances with companies whose capabilities complement our own by, among other things, enhancing a service offering, delivering a new technology or helping us extend our services to new geographies. By combining our alliance partners’ products and services with our own capabilities and expertise, we create innovative, high- value business solutions for our clients. Most of our alliances are non-exclusive. These alliances can generate significant revenues from services we provide to implement our alliance partners’ products as well as revenue from the resale of their products.

Research and Innovation We are committed to developing leading-edge ideas. Research and innovation, which are components of our overall investment in our business, have been major factors in our success, and we believe they will help us continue to grow in the future. We use our investment in research and development—on which we spent $800 million, $791 million and $704 million in fiscal 2019, 2018 and 2017, respectively—to help create, commercialize and disseminate innovative business strategies and technology solutions. We spend a significant portion of our research and development investment to develop market- ready solutions for our clients. We view innovation as a source of competitive advantage. We seek to generate early insights into how knowledge can be harnessed to create innovative business solutions for our clients and to develop business strategies with significant value. Our innovation architecture brings together our innovation capabilities across the Company—from research, ventures and labs to our studios, innovation centers and delivery centers. This includes research and thought leadership to identify market, technology and industry trends. Through Accenture Ventures, we partner with and invest in growth-stage companies that create innovative enterprise technologies. Accenture Labs incubate and prototype new concepts through applied research and development projects. In addition, our studios, innovation centers and delivery centers build and scale the delivery of our innovations. People As a talent- and innovation-led organization, one of our key goals is to have the best people, with highly specialized skills, across our entire business to drive our differentiation and competitiveness. We are deeply committed to investing in our people to ensure they have opportunities to continually learn and grow in their careers, customized for the individual in an on-demand, digital environment. We provide our people ongoing feedback, and they are rewarded based on individual and Company performance. Our culture is underpinned by our core values, Code of Business Ethics and unwavering commitment to inclusion and diversity. As of August 31, 2019, we employed approximately 492,000 people and had offices and operations in more than 200 cities in 51 countries.

Competition We operate in a highly competitive and rapidly changing global marketplace and compete with a variety of organizations that offer services and solutions competitive with those we offer. Our competitors include:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • large multinational providers, including the services arms of large global technology providers, that offer some or all of the services and solutions that we do; • off-shore service providers in lower-cost locations, particularly in India, that offer services globally that are similar to the services and solutions we offer;

• accounting firms that provide consulting and other services and solutions in areas that compete with us; • solution or service providers that compete with us in a specific geographic market, industry segment or service area, including digital and advertising agencies and emerging start-ups and other companies that can scale rapidly to focus on or disrupt certain markets and provide new or alternative products, services or delivery models; and • in-house departments of large corporations that use their own resources, rather than engage an outside firm for the types of services and solutions we provide. Our revenues are derived primarily from Forbes Global 2000 companies, governments, government agencies and other enterprises. We believe that the principal competitive factors in the industries in which we compete include: • skills and capabilities of people; • technical and industry expertise; • innovative service and product offerings; • ability to add business value and improve performance; • reputation and client references; • contractual terms, including competitive pricing; • ability to deliver results reliably and on a timely basis; • scope of services; • service delivery approach; • quality of services and solutions; • availability of appropriate resources; and • global reach and scale, including level of presence in key emerging markets. Our clients typically retain us on a non-exclusive basis.

Intellectual Property We provide value to our clients based in part on a differentiated range of proprietary inventions, methodologies, software, reusable knowledge capital and other intellectual property. We recognize the increasing value of intellectual property in the marketplace and create, harvest, and protect this intellectual property. We leverage patent, trade secret and copyright laws as well as contractual arrangements to protect our intellectual property. We have also established policies to respect the intellectual property rights of third parties, such as our clients, partners and others. As of August 31, 2019, we had a portfolio of over 4,800 patents and over 2,500 patent applications pending worldwide. To protect the Accenture brand, one of our most valuable assets, we rely on intellectual property laws and trademark registrations held around the world. Trademarks appearing in this report are the trademarks or registered trademarks of Accenture Global Services Ltd., Accenture Global Solutions Ltd., or third parties, as applicable.

Organizational Structure and History Accenture plc was incorporated in Ireland on June 10, 2009 as a public limited company. We operate our business through subsidiaries of Accenture plc. On March 13, 2018, Accenture Holdings plc, a subsidiary of Accenture plc merged with and into Accenture plc, with Accenture plc as the surviving entity. As a result, all of the assets and liabilities of Accenture Holdings plc were acquired by Accenture plc, and Accenture Holdings plc ceased to exist. In connection with this internal merger, shareholders of Accenture Holdings plc (other than Accenture entities that held shares of Accenture Holdings plc), who primarily consisted of current and former members of Accenture Leadership and their permitted transferees, received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders. In connection with our transition in 2001 from a series of related partnerships and corporations operated under the control of our partners to a corporate structure, partners in certain countries received common shares of Accenture SCA,

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document the predecessor of Accenture Holdings plc, or exchangeable shares issued by Accenture Canada Holdings Inc., an indirect subsidiary of Accenture SCA. Generally, these partners also received a corresponding number of Accenture

Ltd (our predecessor holding company) Class X common shares, which entitled their holders to vote at Accenture Ltd shareholder meetings but did not carry any economic rights. The Consolidated Financial Statements reflect the ownership interests in Accenture Holdings plc (for applicable periods) and Accenture Canada Holdings Inc. held by certain current and former members of Accenture Leadership as noncontrolling interests. “Accenture Leadership” is comprised of members of our global management committee (our primary management and leadership team, which consists of approximately 20 of our most senior leaders), senior managing directors and managing directors. The noncontrolling ownership interests percentage was less than 1% as of August 31, 2019.

Accenture plc Class A and Class X Ordinary Shares Each Class A ordinary share and each Class X ordinary share of Accenture plc entitles its holder to one vote on all matters submitted to a vote of shareholders of Accenture plc. A Class X ordinary share does not, however, entitle its holder to receive dividends or to receive payments upon a liquidation of Accenture plc. As described above under “—Organizational Structure and History,” Class X ordinary shares generally provide the holders of Accenture Canada Holdings Inc. exchangeable shares with a vote at Accenture plc shareholder meetings that is equivalent to the voting rights held by Accenture plc Class A ordinary shareholders, while their economic rights consist of interests in Accenture Canada Holdings Inc. exchangeable shares. Under its memorandum and articles of association, Accenture plc may redeem, at its option, any Class X ordinary share for a redemption price equal to the nominal value of the Class X ordinary share, or $0.0000225 per share. Accenture plc, as successor to Accenture Ltd, has separately agreed with the original holders of Accenture Canada Holdings Inc. exchangeable shares not to redeem any Class X ordinary share of such holder if the redemption would reduce the number of Class X ordinary shares held by that holder to a number that is less than the number of Accenture Canada Holdings Inc. exchangeable shares owned by that holder. Accenture plc will redeem Class X ordinary shares upon the redemption or exchange of Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X ordinary shares outstanding at any time does not exceed the aggregate number of Accenture Canada Holdings Inc. exchangeable shares outstanding. Class X ordinary shares are not transferable without the consent of Accenture plc. A transfer of Accenture plc Class A ordinary shares effected by transfer of a book-entry interest in The Depository Trust Company will not be subject to Irish stamp duty. Other transfers of Accenture plc Class A ordinary shares may be subject to Irish stamp duty (currently at the rate of 1% of the price paid or the market value of the Class A ordinary shares acquired, if higher) payable by the buyer.

Accenture Canada Holdings Inc. Exchangeable Shares Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture plc Class A ordinary shares at any time on a one-for-one basis. Accenture may, at its option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture plc Class A ordinary share at the time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture plc Class A ordinary share entitles its holder. The exchange of all of the outstanding Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares would not have a material impact on the equity ownership position of Accenture.

ITEM 1A. RISK FACTORS In addition to the other information set forth in this report, you should carefully consider the following factors which could materially adversely affect our business, financial condition, results of operations (including revenues and profitability) and/or stock price. Our business is also subject to general risks and uncertainties that may broadly affect companies, including us. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also could materially adversely affect our business, financial condition, results of operations and/or stock price.

Our results of operations could be adversely affected by volatile, negative or uncertain economic and political conditions and the effects of these conditions on our clients’ businesses and levels of business activity. Global macroeconomic and geopolitical conditions affect our clients’ businesses and the markets they serve. Volatile, negative or uncertain economic and political conditions in our significant markets have undermined and could in the future undermine business confidence in our significant markets or in other markets, which are increasingly interdependent, and cause our clients to reduce or defer their spending on new initiatives and technologies, or may result in clients reducing, delaying or eliminating spending under existing contracts with us, which would negatively affect our business. Growth in the markets we serve could be at a slow rate, or could stagnate or contract, in each case, for an extended period of time. Differing economic conditions and patterns of economic growth and contraction in the geographical regions in which we operate and the industries we serve have affected and may in the future affect demand for our services and solutions. Because we operate globally and have significant businesses in many markets, an economic slowdown in any of those markets could adversely affect our results of operations. Ongoing economic and political volatility and uncertainty and changing demand patterns affect our business in a number of other ways, including making it more difficult to accurately forecast client demand and effectively build our revenue and resource plans, particularly in consulting. Economic and political volatility and uncertainty is particularly challenging because it may take some time for the effects and changes in demand patterns resulting from these and other factors to manifest themselves in our business and results of operations. Changing demand patterns from economic and political volatility and uncertainty, including as a result of the United Kingdom referendum in favor of exiting the European Union, changes in global trade policies, trade disputes and trends such as populism and economic nationalism and their impact on us, our clients and the industries we serve, could have a significant negative impact on our results of operations.

Our business depends on generating and maintaining ongoing, profitable client demand for our services and solutions, including through the adaptation and expansion of our services and solutions in response to ongoing changes in technology and offerings, and a significant reduction in such demand or an inability to respond to the evolving technological environment could materially affect our results of operations. Our revenue and profitability depend on the demand for our services and solutions with favorable margins, which could be negatively affected by numerous factors, many of which are beyond our control and unrelated to our work product. As described above, volatile, negative or uncertain global economic and political conditions and lower growth in the markets we serve have adversely affected and could in the future adversely affect client demand for our services and solutions. Our success depends, in part, on our ability to continue to develop and implement services and solutions that anticipate and respond to rapid and continuing changes in technology and offerings to serve the evolving needs of our clients. Examples of areas of significant change include digital-, cloud- and security-related offerings, which are continually evolving, as well as developments in areas such as artificial intelligence, augmented reality, automation, blockchain, Internet of Things, quantum computing and as-a-service solutions. Technological developments may materially affect the cost and use of technology by our clients and, in the case of as-a-service solutions, could affect the nature of how we generate revenue. Some of these technologies have reduced and replaced some of our historical services and solutions and may continue to do so in the future. This has caused, and may in the future cause, clients to delay spending under existing contracts and engagements and to delay entering into new contracts while they evaluate new technologies. Such delays can negatively impact our results of operations if the pace and level of spending on new technologies is not sufficient to make up any shortfall. Developments in the industries we serve, which may be rapid, also could shift demand to new services and solutions. If, as a result of new technologies or changes in the industries we serve, our clients demand new services and solutions, we may be less competitive in these new areas or need to make significant investment to meet that demand. Our growth strategy focuses on responding to these types of developments by driving innovation that will enable us to expand our business into new growth areas. If we do not sufficiently invest in new technology and adapt to industry developments, or evolve and expand our business at sufficient speed and scale, or if we do not make the right strategic investments to respond to these developments and successfully drive innovation, our services and

solutions, our results of operations, and our ability to develop and maintain a competitive advantage and to execute on our growth strategy could be negatively affected.

We operate in a rapidly evolving environment in which there currently are, and we expect will continue to be, new technology entrants. New services or technologies offered by competitors or new entrants may make our offerings less differentiated or less competitive when compared to other alternatives, which may adversely affect our results of operations. In addition, companies in the industries we serve sometimes seek to achieve economies of scale and other synergies by combining with or acquiring other companies. If one of our current clients merges or consolidates with a company that relies on another provider for the services and solutions we offer, we may lose work from that client or lose the opportunity to gain additional work if we are not successful in generating new opportunities from the merger or consolidation. In a particular operating group, business, industry or geography, a small number of clients have contributed, or may, in the future contribute, a significant portion of the revenues of such operating group, business, industry or geography, and any decision by such a client to delay, reduce, or eliminate spending on our services and solutions could have a disproportionate impact on the results of operations in the relevant operating group, business, industry and/or geography.

Many of our consulting contracts are less than 12 months in duration, and these contracts typically permit a client to terminate the agreement with as little as 30 days’ notice. Longer-term, larger and more complex contracts, such as the majority of our outsourcing contracts, generally require a longer notice period for termination and often include an early termination charge to be paid to us, but this charge might not be sufficient to cover our costs or make up for anticipated ongoing revenues and profits lost upon termination of the contract. Many of our contracts allow clients to terminate, delay, reduce or eliminate spending on the services and solutions we provide. Additionally, a client could choose not to retain us for additional stages of a project, try to renegotiate the terms of its contract or cancel or delay additional planned work. When contracts are terminated or not renewed, we lose the anticipated revenues, and it may take significant time to replace the level of revenues lost. Consequently, our results of operations in subsequent periods could be materially lower than expected. The specific business or financial condition of a client, changes in management and changes in a client’s strategy are also all factors that can result in terminations, cancellations or delays.

If we are unable to keep our supply of skills and resources in balance with client demand around the world and attract and retain professionals with strong leadership skills, our business, the utilization rate of our professionals and our results of operations may be materially adversely affected. Our success is dependent, in large part, on our ability to keep our supply of market-leading skills and capabilities in balance with client demand around the world and our ability to attract and retain personnel with the knowledge and skills to lead our business globally. We must hire or reskill, retain and motivate appropriate numbers of talented people with diverse skills in order to serve clients across the globe, respond quickly to rapid and ongoing changes in technology, industry and the macroeconomic environment, and continuously innovate to grow our business. For example, if we are unable to hire or retrain our employees to keep pace with the rapid and continuous changes in technology and the industries we serve or changes in the types of services and solutions clients are demanding, we may not be able to innovate and deliver new services and solutions to fulfill client demand. There is intense competition for scarce talent with market-leading skills and capabilities in new technologies, and our competitors have directly targeted our employees with these highly sought-after skills and may continue to do so. As a result, we may be unable to cost-effectively hire and retain employees with these market-leading skills, which may cause us to incur increased costs, or be unable to fulfill client demand for our services and solutions. We are particularly dependent on retaining members of Accenture Leadership with critical capabilities. If we are unable to do so, our ability to innovate, generate new business opportunities and effectively lead large and complex transformations and client relationships could be jeopardized. We depend on identifying, developing and retaining top talent to innovate and lead our businesses. This includes developing talent and leadership capabilities in emerging markets, where the depth of skilled employees may be limited, and competition for these resources is intense. Our ability to expand in our key markets depends, in large part, on our ability to attract, develop, retain and integrate both leaders for the local business and people with critical capabilities. Similarly, our profitability depends on our ability to effectively source and staff people with the right mix of skills and experience to perform services for our clients, including our ability to transition employees to new assignments on a timely basis. If we are unable to effectively deploy our employees globally on a timely basis to fulfill the needs of our clients, our profitability could suffer. If the utilization rate of our professionals is too high, it could have an adverse effect on employee engagement and attrition, the quality of the work performed as well as our ability to staff projects. If our utilization rate is too low, our profitability and the engagement of our employees could suffer. The costs associated with recruiting and training

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document employees are significant. An important element of our global business model is the deployment of our employees around the world, which allows us to move talent as needed. Therefore, if we are not

able to deploy the talent we need because of increased regulation of immigration or work visas, including limitations placed on the number of visas granted, limitations on the type of work performed or location in which the work can be performed, and new or higher minimum salary requirements, it could be more difficult to staff our employees on client engagements and could increase our costs. Our equity-based incentive compensation plans are designed to reward high-performing individuals for their contributions and provide incentives for them to remain with us. If the anticipated value of such incentives does not materialize because of volatility or lack of positive performance in our stock price, or if our total compensation package is not viewed as being competitive, our ability to attract and retain the personnel we need could be adversely affected. In addition, if we do not obtain the shareholder approval needed to continue granting equity awards under our share plans in the amounts we believe are necessary, our ability to attract and retain personnel could be negatively affected. There is a risk that at certain points in time, and in certain geographical regions, we will find it difficult to hire and retain a sufficient number of employees with the skills or backgrounds to meet current and/or future demand. In these cases, we might need to redeploy existing personnel or increase our reliance on subcontractors to fill certain labor needs, and if not done effectively, our profitability could be negatively impacted. Additionally, if demand for our services and solutions were to escalate at a high rate, we may need to adjust our compensation practices, which could put upward pressure on our costs and adversely affect our profitability if we are unable to recover these increased costs. At certain times, however, we may also have more personnel than we need in certain skill sets or geographies or at compensation levels that are not aligned with skill sets. In these situations, we have engaged, and may in the future engage, in actions to rebalance our resources, including reducing the rate of new hires and increasing involuntary terminations as a means to keep our supply of skills and resources in balance with client demand. If we are not successful in these initiatives, our results of operations could be adversely affected. We could face legal, reputational and financial risks if we fail to protect client and/or Accenture data from security breaches or cyberattacks. We are dependent on information technology networks and systems to securely process, transmit and store electronic information and to communicate among our locations around the world and with our people, clients, alliance partners and vendors. As the breadth and complexity of this infrastructure continues to grow, including as a result of the use of mobile technologies, social media and cloud-based services, the risk of security breaches and cyberattacks increases. Such breaches could lead to shutdowns or disruptions of or damage to our systems and those of our clients, alliance partners and vendors, and unauthorized disclosure of sensitive or confidential information, including personal data. In the past, we have experienced data security breaches resulting from unauthorized access to our and our service providers’ systems, which to date have not had a material impact on our operations; however, there is no assurance that such impacts will not be material in the future. In providing services and solutions to clients, we often manage, utilize and store sensitive or confidential client or Accenture data, including personal data, and we expect these activities to increase, including through the use of artificial intelligence, the internet of things and analytics. Unauthorized disclosure of sensitive or confidential client or Accenture data, whether through systems failure, employee negligence, fraud, misappropriation, or other intentional or unintentional acts, could damage our reputation, cause us to lose clients and could result in significant financial exposure. Similarly, unauthorized access to or through our or our service providers’ information systems or those we develop for our clients, whether by our employees or third parties, including a cyberattack by computer programmers, hackers, members of organized crime and/or state-sponsored organizations, who continuously develop and deploy viruses, ransomware or other malicious software programs or social engineering attacks, could result in negative publicity, significant remediation costs, legal liability, damage to our reputation and government sanctions and could have a material adverse effect on our results of operations. Cybersecurity threats are constantly expanding and evolving, thereby increasing the difficulty of detecting and defending against them and maintaining effective security measures and protocols. We are subject to numerous laws and regulations designed to protect this information, such as the European Union’s General Data Protection Regulation (“GDPR”), various U.S. federal and state laws governing the protection of health or other personally identifiable information and data privacy and cybersecurity laws in other regions. These laws and regulations continue to evolve, are increasing in complexity and number and increasingly conflict among the various countries in which we operate, which has resulted in greater compliance risk and cost for us. The GDPR imposes new compliance obligations regarding the handling of personal data and has significantly increased financial penalties for noncompliance. For example, failure to comply with the GDPR may lead to regulatory enforcement actions, which can result in monetary penalties of up to 4% of worldwide revenue, orders to discontinue certain data processing operations, private lawsuits, or reputational damage. If any person, including any of our employees, negligently disregards or intentionally breaches our established controls with

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document respect to client or Accenture data, or otherwise mismanages or misappropriates that data, we could be subject to significant litigation, monetary damages, regulatory

enforcement actions, fines and/or criminal prosecution in one or more jurisdictions. These monetary damages might not be subject to a contractual limit of liability or an exclusion of consequential or indirect damages and could be significant. In addition, our liability insurance, which includes cyber insurance, might not be sufficient in type or amount to cover us against claims related to security breaches, cyberattacks and other related breaches.

The markets in which we operate are highly competitive, and we might not be able to compete effectively. The markets in which we offer our services and solutions are highly competitive. Our competitors include: • large multinational providers, including the services arms of large global technology providers, that offer some or all of the services and solutions that we do; • off-shore service providers in lower-cost locations, particularly in India, that offer services globally that are similar to the services and solutions we offer; • accounting firms that provide consulting and other services and solutions in areas that compete with us; • solution or service providers that compete with us in a specific geographic market, industry segment or service area, including digital and advertising agencies and emerging start-ups and other companies that can scale rapidly to focus on or disrupt certain markets and provide new or alternative products, services or delivery models; and • in-house departments of large corporations that use their own resources, rather than engage an outside firm for the types of services and solutions we provide. Some competitors may have greater financial, marketing or other resources than we do and, therefore, may be better able to compete for new work and skilled professionals, may be able to innovate and provide new services and solutions faster than we can or may be able to anticipate the need for services and solutions before we do. Even if we have potential offerings that address marketplace or client needs, competitors may be more successful at selling similar services they offer, including to companies that are our clients. Some competitors are more established in certain markets, and that may make executing our growth strategy to expand in these markets more challenging. Additionally, competitors may also offer more aggressive contractual terms, which may affect our ability to win work. Our future performance is largely dependent on our ability to compete successfully and expand in the markets we currently serve. If we are unable to compete successfully, we could lose market share and clients to competitors, which could materially adversely affect our results of operations. In addition, we may face greater competition due to consolidation of companies in the technology sector through strategic mergers or acquisitions. Consolidation activity may result in new competitors with greater scale, a broader footprint or offerings that are more attractive than ours. Over time, our access to certain technology products and services may be reduced as a result of this consolidation. The technology companies described above, including many of our alliance partners, are increasingly able to offer services related to their software, platform and other solutions, or are developing software, platform and other solutions that require integration services to a lesser extent. These more integrated services and solutions may represent more attractive alternatives to clients than some of our services and solutions, which may materially adversely affect our competitive position and our results of operations.

Changes in our level of taxes, as well as audits, investigations and tax proceedings, or changes in tax laws or in their interpretation or enforcement, could have a material adverse effect on our effective tax rate, results of operations, cash flows and financial condition. We are subject to taxes in numerous jurisdictions. We calculate and provide for taxes in each tax jurisdiction in which we operate. Tax accounting often involves complex matters and requires our judgment to determine our worldwide provision for income taxes and other tax liabilities. We are subject to ongoing audits, investigations and tax proceedings in various jurisdictions. Tax authorities have disagreed, and may in the future disagree, with our judgments, and are taking increasingly aggressive positions opposing the judgments we make, including with respect to our intercompany transactions. We regularly assess the likely outcomes of our audits, investigations and tax proceedings to determine the appropriateness of our tax liabilities. However, our judgments might not be sustained as a result of these audits, investigations and tax proceedings, and the amounts ultimately paid could be materially different from the amounts previously recorded. In addition, our effective tax rate in the future could be adversely affected by challenges to our intercompany transactions, changes in the valuation of deferred tax assets and liabilities and changes in tax laws or in their interpretation or enforcement, changes in the mix of earnings in countries with differing statutory tax rates, the expiration of current tax benefits and changes in accounting principles, including the U.S. generally accepted accounting principles. Tax rates in the jurisdictions in which we operate may change materially as a result of shifting economic conditions

and tax policies. In addition, changes in tax laws, treaties or regulations, or their interpretation or enforcement, have become more unpredictable and may become more stringent, which could materially adversely affect our tax position. A number of countries where we do business, including the United States and many countries in the European Union, have implemented, and are considering implementing, changes in relevant tax, accounting and other laws, regulations and interpretations. For example, in December 2017, the U.S. enacted the Tax Cuts and Jobs Act (the “Tax Act”), which significantly changed U.S. tax law. The Tax Act’s “base erosion and anti-abuse tax” provisions, and regulations issued thereunder, adversely impact our effective tax rate by limiting our ability to deduct certain expenses. The overall tax environment has made it increasingly challenging for multinational corporations to operate with certainty about taxation in many jurisdictions. For example, the European Commission has been conducting investigations, focusing on whether local country tax rulings or tax legislation provide preferential tax treatment that violates European Union state aid rules. Furthermore, the Organization for Economic Co-operation and Development (“OECD”), which represents a coalition of member countries, is supporting changes to numerous long-standing tax principles through its base erosion and profit shifting project, which is focused on a number of issues, including the shifting of profits among affiliated entities located in different tax jurisdictions. The changes recommended by the OECD have been or are being adopted by many of the countries in which we do business. In addition, the European Commission has expanded upon the OECD guidelines with anti-tax avoidance directives to be applied by its member states. Among other things, the directives require companies to provide increased country-by-country disclosure of their financial information to tax authorities, which in turn could lead to disagreements by jurisdictions over the proper allocation of profits between them. In connection with the OECD’s base erosion and profit shifting project, the OECD has undertaken a new project focused on “Addressing the Tax Challenges of the Digitalization of the Economy.” This project may impact all multinational businesses by implementing a global model for minimum taxation. Additionally, the European Commission and some foreign jurisdictions have introduced proposals to impose a separate tax on specified digital service activity. There is significant uncertainty regarding such proposals. The increasingly complex global tax environment, and any unfavorable resolution of these uncertainties, could have a material adverse effect on our effective tax rate, results of operations, cash flows and financial condition. Although we expect to be able to rely on the tax treaty between the United States and Ireland, legislative or diplomatic action could be taken, or the treaty may be amended in such a way, that would prevent us from being able to rely on such treaty. Our inability to rely on the treaty would subject us to increased taxation or significant additional expense. In addition, congressional proposals could change the definition of a U.S. person for U.S. federal income tax purposes, which could also subject us to increased taxation. In addition, we could be materially adversely affected by future changes in tax law or policy (or in their interpretation or enforcement) in Ireland or other jurisdictions where we operate, including their treaties with Ireland or the United States. These changes could be exacerbated by economic, budget or other challenges facing Ireland or these other jurisdictions. Our profitability could materially suffer if we are unable to obtain favorable pricing for our services and solutions, if we are unable to remain competitive, if our cost-management strategies are unsuccessful or if we experience delivery inefficiencies. Our profitability is highly dependent on a variety of factors and could be materially impacted by any of the following: Our results of operations could materially suffer if we are not able to obtain sufficient pricing to meet our profitability expectations. If we are not able to obtain favorable pricing for our services and solutions, our revenues and profitability could materially suffer. The rates we are able to charge for our services and solutions are affected by a number of factors, including: • general economic and political conditions; • our clients’ desire to reduce their costs; • the competitive environment in our industry; • our ability to accurately estimate our service delivery costs, upon which our pricing is sometimes determined, includes our ability to estimate the impact of inflation and foreign exchange on our service delivery costs over long- term contracts; and • the procurement practices of clients and their use of third-party advisors. Our profitability could suffer if we are not able to remain competitive. The competitive environment in our industry affects our ability to secure new contracts at our target economics in a number of ways, any of which could have a material negative impact on our results of operations. The less we are able to differentiate our services and solutions and/or clearly convey the value of our services and solutions, the more risk we have in winning new work in sufficient volumes and at our

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document target pricing and overall economics. In addition, the introduction of new services or products by competitors could reduce our ability to obtain favorable pricing and impact our overall economics for the

services or solutions we offer. Competitors may be willing, at times, to price contracts lower than us in an effort to enter the market or increase market share.

Our profitability could suffer if our cost-management strategies are unsuccessful, and we may not be able to improve our profitability. Our ability to improve or maintain our profitability is dependent on our being able to successfully manage our costs, including taking actions to reduce certain costs. Our cost management strategies include maintaining appropriate alignment between the demand for our services and solutions and the workforce needed to deliver them. If we are not effective in managing our operating costs in response to changes in demand or pricing, or if we are unable to cost-effectively hire and retain personnel with the knowledge and skills necessary to deliver our services and solutions, particularly in areas of new technologies and offerings and in the right geographic locations, we may incur increased costs, which could reduce our ability to continue to invest in our business in an amount necessary to achieve our planned rates of growth and our desired levels of profitability.

If we do not accurately anticipate the cost, risk and complexity of performing our work or if third parties upon whom we rely do not meet their commitments, then our contracts could have delivery inefficiencies and be less profitable than expected or unprofitable. Our contract profitability is highly dependent on our forecasts regarding the effort and cost necessary to deliver our services and solutions, which are based on available data and could turn out to be materially inaccurate. If we do not accurately estimate the effort, costs or timing for meeting our contractual commitments and/ or completing engagements to a client’s satisfaction, our contracts could yield lower profit margins than planned or be unprofitable. Similarly, if we experience unanticipated delivery difficulties due to our management, the failure of third parties or our clients to meet their commitments, or for any other reason, our contracts could yield lower profit margins than planned or be unprofitable. In particular, large and complex arrangements often require that we utilize subcontractors or that our services and solutions incorporate or coordinate with the software, systems or infrastructure requirements of other vendors and service providers, including companies with which we have alliances. Our profitability depends on the ability of these subcontractors, vendors and service providers to deliver their products and services in a timely manner and in accordance with the project requirements, as well as on our effective oversight of their performance. In some cases, these subcontractors are small firms, and they might not have the resources or experience to successfully integrate their services or products with large-scale engagements or enterprises. Some of this work involves new technologies, which may not work as intended or may take more effort to implement than initially predicted. In addition, certain client work requires the use of unique and complex structures and alliances, some of which require us to assume responsibility for the performance of third parties whom we do not control. Any of these factors could adversely affect our ability to perform and subject us to additional liabilities, which could have a material adverse effect on our relationships with clients and on our results of operations.

Our results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates. Although we report our results of operations in U.S. dollars, a majority of our revenues is denominated in currencies other than the U.S. dollar. Unfavorable fluctuations in foreign currency exchange rates have had an adverse effect, and could in the future have a material adverse effect, on our results of operations. Because our consolidated financial statements are presented in U.S. dollars, we must translate revenues, expenses and income, as well as assets and liabilities, into U.S. dollars at exchange rates in effect during or at the end of each reporting period. Therefore, changes in the value of the U.S. dollar against other currencies will affect our revenues, operating income and the value of balance-sheet items, including intercompany payables and receivables, originally denominated in other currencies. These changes cause our growth stated in U.S. dollars to be higher or lower than our growth in local currency when compared against other periods. Our currency hedging programs, which are designed to partially offset the impact on consolidated earnings related to the changes in value of certain balance sheet items, might not be successful. Additionally, some transactions and balances may be denominated in currencies for which there is no available market to hedge. As we continue to leverage our global delivery model, more of our expenses are incurred in currencies other than those in which we bill for the related services. An increase in the value of certain currencies, such as the Indian rupee or Philippine peso, against the currencies in which our revenue is recorded could increase costs for delivery of services at off-shore sites by increasing labor and other costs that are denominated in local currency. Our contractual provisions or cost management efforts might not be able to offset their impact, and our currency hedging activities, which are designed to partially offset this impact, might not be successful. This could result in a decrease in the profitability of our contracts that are utilizing delivery center resources. In addition, our currency hedging activities are themselves subject to risk. These include risks related to counterparty performance under hedging contracts, risks related to ineffective hedges and risks related to currency fluctuations. We also face risks that extreme economic conditions, political instability, or hostilities or disasters of the type described below could impact or perhaps eliminate

the underlying exposures that we are hedging. Such an event could lead to losses being recognized on the currency hedges then in place that are not offset by anticipated changes in the underlying hedge exposure.

As a result of our geographically diverse operations and our growth strategy to continue to expand in our key markets around the world, we are more susceptible to certain risks. We have offices and operations in more than 200 cities in 51 countries around the world. One aspect of our growth strategy is to continue to expand in our key markets around the world. Our growth strategy might not be successful. If we are unable to manage the risks of our global operations and growth strategy, including the concentration of our global delivery capability in India and the Philippines, international hostilities, terrorist activities, natural disasters and security or data breaches, failure to maintain compliance with our clients’ control requirements and multiple legal and regulatory systems, our results of operations and ability to grow could be materially adversely affected. In addition, emerging markets generally involve greater financial and operational risks, such as those described below, than our more mature markets. Negative or uncertain political climates in countries or geographies where we operate could also adversely affect us. Our global delivery capability is concentrated in India and the Philippines, which may expose us to operational risks. Our business model is dependent on our global delivery capability, which includes Accenture personnel based at more than 50 delivery centers around the world. While these delivery centers are located throughout the world, we have based large portions of our delivery capability in India, where we have the largest number of people located in our delivery centers, and the Philippines, where we have the second largest number of people located. Concentrating our global delivery capability in these locations presents a number of operational risks, including those listed in the following paragraph, many of which are beyond our control. Our business continuity and disaster recovery plans may not be effective, particularly if catastrophic events occur. If any of these circumstances occurs, we have a greater risk that interruptions in communications with our clients and other Accenture locations and personnel, and any down-time in important processes we operate for clients, could result in a material adverse effect on our results of operations and our reputation in the marketplace. International hostilities, terrorist activities, natural disasters, pandemics and infrastructure disruptions could prevent us from effectively serving our clients and thus adversely affect our results of operations. Acts of terrorist violence; political unrest; regional and international hostilities and international responses to these hostilities; natural disasters, volcanic eruptions, sea level rise, floods, droughts and the increasing frequency and severity of adverse weather conditions; health emergencies or pandemics or the threat of or perceived potential for these events; and other acts of god could have a negative impact on us. These events could adversely affect our clients’ levels of business activity and precipitate sudden and significant changes in regional and global economic conditions and cycles. These events also pose significant risks to our people and to physical facilities and operations around the world, whether the facilities are ours or those of our alliance partners, suppliers or clients. By disrupting communications and travel and increasing the difficulty of obtaining and retaining highly skilled and qualified personnel, these types of events impact our ability to deliver our services and solutions to our clients. Extended disruptions of electricity, other public utilities or network services at our facilities, as well as physical infrastructure damage to, system failures at, cyberattacks on, or security breaches in, our facilities or systems, could also adversely affect our ability to conduct our business and serve our clients. We might be unable to protect our people, facilities and systems against all such occurrences. We generally do not have insurance for losses and interruptions caused by terrorist attacks, conflicts and wars. If these disruptions prevent us from effectively serving our clients, our results of operations could be adversely affected. We could be subject to strict restrictions on the movement of cash and the exchange of foreign currencies. In some countries, we could be subject to strict restrictions on the movement of cash and the exchange of foreign currencies, which would limit our ability to use this cash across our global operations and expose us to more extreme currency fluctuations. This risk could increase as we continue to expand in our key markets around the world, which include emerging markets that are more likely to impose these restrictions than more established markets. Our global operations expose us to numerous and sometimes conflicting legal and regulatory requirements, and violation of these regulations could harm our business. We are subject to numerous, and sometimes conflicting, legal regimes on matters as diverse as anticorruption, import/export controls, content requirements, trade restrictions, tariffs, taxation, sanctions, immigration, internal and disclosure control obligations, securities regulation, anti-competition, anti- money-laundering, data privacy and protection, government compliance, wage-and-hour standards, and employment and labor relations. The global nature of our operations, including emerging markets where legal systems may be less developed or understood by us, and the diverse nature of our operations across a number of regulated industries, further increase the difficulty of compliance. Compliance with diverse legal requirements is costly, time-consuming and requires significant resources. Violations of one or more of these regulations in the conduct of our business could result in significant fines,

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document enforcement actions or criminal sanctions against us and/or our employees, prohibitions on doing business and damage to our reputation. Violations of these regulations in connection with the

performance of our obligations to our clients also could result in liability for significant monetary damages, fines, enforcement actions and/or criminal prosecution or sanctions, unfavorable publicity and other reputational damage and restrictions on our ability to effectively carry out our contractual obligations and thereby expose us to potential claims from our clients. Due to the varying degrees of development of the legal systems of the countries in which we operate, local laws may not be well developed or provide sufficiently clear guidance and may be insufficient to protect our rights. In particular, in many parts of the world, including countries in which we operate and/or seek to expand, practices in the local business community might not conform to international business standards and could violate anticorruption laws, or regulations, including the U.S. Foreign Corrupt Practices Act and the UK Bribery Act 2010. Our employees, subcontractors, vendors, agents, alliance or joint venture partners, the companies we acquire and their employees, subcontractors, vendors and agents, and other third parties with which we associate, could take actions that violate policies or procedures designed to promote legal and regulatory compliance or applicable anticorruption laws or regulations. Violations of these laws or regulations by us, our employees or any of these third parties could subject us to criminal or civil enforcement actions (whether or not we participated or knew about the actions leading to the violations), including fines or penalties, disgorgement of profits and suspension or disqualification from work, including U.S. federal contracting, any of which could materially adversely affect our business, including our results of operations and our reputation. Changes in laws and regulations could also mandate significant and costly changes to the way we implement our services and solutions or could impose additional taxes on our services and solutions. For example, changes in laws and regulations to limit using off-shore resources in connection with our work or to penalize companies that use off- shore resources, which have been proposed from time to time in various jurisdictions, could adversely affect our results of operations. Such changes may result in contracts being terminated or work being transferred on-shore, resulting in greater costs to us. In addition, these changes could have a negative impact on our ability to obtain future work from government clients. Our business could be materially adversely affected if we incur legal liability. We are subject to, and may become a party to, a variety of litigation or other claims and suits that arise from time to time in the ordinary course of our business. Our business is subject to the risk of litigation involving current and former employees, clients, alliance partners, subcontractors, suppliers, competitors, shareholders, government agencies or others through private actions, class actions, whistleblower claims, administrative proceedings, regulatory actions or other litigation. Regardless of the merits of the claims, the cost to defend current and future litigation may be significant, and such matters can be time-consuming and divert management’s attention and resources. The results of litigation and other legal proceedings are inherently uncertain, and adverse judgments or settlements in some or all of these legal disputes may result in materially adverse monetary damages, fines, penalties or injunctive relief against us. Any claims or litigation, even if fully indemnified or insured, could damage our reputation and make it more difficult to compete effectively or to obtain adequate insurance in the future. We could be subject to significant legal liability and litigation expense if we fail to meet our contractual obligations, contribute to internal control or other deficiencies of a client or otherwise breach obligations to third parties, including clients, alliance partners, employees and former employees, and other parties with whom we conduct business, or if our subcontractors breach or dispute the terms of our agreements with them and impede our ability to meet our obligations to our clients. For example, by taking over the operation of certain portions of our clients’ businesses, including functions and systems that are critical to the core businesses of our clients, we may be exposed to additional and evolving operational, regulatory, reputational or other risks specific to these areas, including risks related to data security. A failure of a client’s system based on our services or solutions could also subject us to a claim for significant damages that could materially adversely affect our results of operations. We may enter into agreements with non-standard terms because we perceive an important economic opportunity or because our personnel did not adequately follow our contracting guidelines. In addition, the contracting practices of competitors, along with the demands of increasingly sophisticated clients, may cause contract terms and conditions that are unfavorable to us to become new standards in the industry. We may find ourselves committed to providing services or solutions that we are unable to deliver or whose delivery will reduce our profitability or cause us financial loss. If we cannot or do not meet our contractual obligations and if our potential liability is not adequately limited through the terms of our agreements, liability limitations are not enforced or a third party alleges fraud or other wrongdoing to prevent us from relying upon those contractual protections, we might face significant legal liability and litigation expense and our results of operations could be materially adversely affected. In addition, as we expand our services and solutions into new areas, we may be exposed to additional and evolving risks specific to these new areas. While we maintain insurance for certain potential liabilities, such insurance does not cover all types and amounts of potential liabilities and is subject to various exclusions as well as caps on amounts recoverable. Even if we believe

a claim is covered by insurance, insurers may dispute our entitlement to recovery for a variety of potential reasons, which may affect the timing and, if they prevail, the amount of our recovery. Our work with government clients exposes us to additional risks inherent in the government contracting environment. Our clients include national, provincial, state and local governmental entities. Our government work carries various risks inherent in the government contracting process. These risks include, but are not limited to, the following: • Government entities, particularly in the United States, often reserve the right to audit our contract costs and conduct inquiries and investigations of our business practices and compliance with government contract requirements. U.S. government agencies, including the Defense Contract Audit Agency, routinely audit our contract costs, including allocated indirect costs, for compliance with the Cost Accounting Standards and the Federal Acquisition Regulation. These agencies also conduct reviews and investigations and make inquiries regarding our accounting, information technology and other systems in connection with our performance and business practices with respect to our government contracts. Negative findings from existing and future audits, investigations or inquiries, or failure to comply with applicable IT security requirements, could affect our future sales and profitability by preventing us, by operation of law or in practice, from receiving new government contracts for some period of time. In addition, if the U.S. government concludes that certain costs are not reimbursable, have not been properly determined or are based on outdated estimates of our work, then we will not be allowed to bill for such costs, may have to refund money that has already been paid to us or could be required to retroactively and prospectively adjust previously agreed to billing or pricing rates for our work. Negative findings from existing and future audits of our business systems, including our accounting system, may result in the U.S. government preventing us from billing, at least temporarily, a percentage of our costs. As a result of prior negative findings in connection with audits, investigations and inquiries, we have from time to time experienced some of the adverse consequences described above and may in the future experience further adverse consequences, which could materially adversely affect our future results of operations. • If a government client discovers improper or illegal activities in the course of audits or investigations, we may become subject to various civil and criminal penalties, including those under the civil U.S. False Claims Act, and administrative sanctions, which may include termination of contracts, forfeiture of profits, suspension of payments, fines and suspensions or debarment from doing business with other agencies of that government. The inherent limitations of internal controls may not prevent or detect all improper or illegal activities. • U.S. government contracting regulations impose strict compliance and disclosure obligations. Disclosure is required if certain company personnel have knowledge of “credible evidence” of a violation of federal criminal laws involving fraud, conflict of interest, bribery or improper gratuity, a violation of the civil U.S. False Claims Act or receipt of a significant overpayment from the government. Failure to make required disclosures could be a basis for suspension and/or debarment from federal government contracting in addition to breach of the specific contract and could also impact contracting beyond the U.S. federal level. Reported matters also could lead to audits or investigations and other civil, criminal or administrative sanctions. • Government contracts are subject to heightened reputational and contractual risks compared to contracts with commercial clients. For example, government contracts and the proceedings surrounding them are often subject to more extensive scrutiny and publicity. Negative publicity, including an allegation of improper or illegal activity, regardless of its accuracy, may adversely affect our reputation. • Terms and conditions of government contracts also tend to be more onerous and are often more difficult to negotiate. For example, these contracts often contain high or unlimited liability for breaches and feature less favorable payment terms and sometimes require us to take on liability for the performance of third parties. • Government entities typically fund projects through appropriated monies. While these projects are often planned and executed as multi-year projects, government entities usually reserve the right to change the scope of or terminate these projects for lack of approved funding and/or at their convenience. Changes in government or political developments, including budget deficits, shortfalls or uncertainties, government spending reductions or other debt constraints could result in our projects being reduced in price or scope or terminated altogether, which also could limit our recovery of incurred costs, reimbursable expenses and profits on work completed prior to the termination. Furthermore, if insufficient funding is appropriated to the government entity to cover termination costs, we may not be able to fully recover our investments. • Political and economic factors such as pending elections, the outcome of recent elections, changes in leadership among key executive or legislative decision makers, revisions to governmental tax or other policies and reduced tax

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document revenues can affect the number and terms of new government contracts signed or the speed at which new contracts are signed, decrease future levels of spending and authorizations for programs that

we bid, shift spending priorities to programs in areas for which we do not provide services and/or lead to changes in enforcement or how compliance with relevant rules or laws is assessed. • Our ability to work for the U.S. government is impacted by the fact that we are an Irish company. We elected to enter into a proxy agreement with the U.S. Department of Defense that enhances the ability of our U.S. federal government contracting subsidiary to perform certain work for the U.S. government. The proxy agreement regulates the management and operation of, and limits the control we can exercise over, this subsidiary. In addition, legislative and executive proposals remain under consideration or could be proposed in the future, which, if enacted, could place additional limitations on or even prohibit our eligibility to be awarded state or federal government contracts in the United States or could include requirements that would otherwise affect our results of operations. Various U.S. federal and state legislative proposals have been introduced and/or enacted in recent years that deny government contracts to certain U.S. companies that reincorporate or have reincorporated outside the United States. While Accenture was not a U.S. company that reincorporated outside the United States, it is possible that these contract bans and other legislative proposals could be applied in a way that negatively affects Accenture. The occurrences or conditions described above could affect not only our business with the particular government entities involved, but also our business with other entities of the same or other governmental bodies or with certain commercial clients, and could have a material adverse effect on our business or our results of operations.

If we are unable to manage the organizational challenges associated with our size, we might be unable to achieve our business objectives. As of August 31, 2019, we had approximately 492,000 employees worldwide. Our size and scale present significant management and organizational challenges. It might become increasingly difficult to maintain effective standards across a large enterprise and effectively institutionalize our knowledge. It might also become more difficult to maintain our culture, effectively manage and monitor our personnel and operations and effectively communicate our core values, policies and procedures, strategies and goals, particularly given our world-wide operations. The size and scope of our operations increase the possibility that we will have employees who engage in unlawful or fraudulent activity, or otherwise expose us to unacceptable business risks, despite our efforts to train them and maintain internal controls to prevent such instances. For example, employee misconduct could involve the improper use of our clients’ sensitive or confidential information or the failure to comply with legislation or regulations regarding the protection of sensitive or confidential information. Furthermore, the inappropriate use of social networking sites by our employees could result in breaches of confidentiality, unauthorized disclosure of non-public company information or damage to our reputation. If we do not continue to develop and implement the right processes and tools to manage our enterprise and instill our culture and core values into all of our employees, our ability to compete successfully and achieve our business objectives could be impaired. In addition, from time to time, we have made, and may continue to make, changes to our operating model, including how we are organized, as the needs and size of our business change, and if we do not successfully implement the changes, our business and results of operation may be negatively impacted.

Our ability to attract and retain business and employees may depend on our reputation in the marketplace. We believe the Accenture brand name and our reputation are important corporate assets that help distinguish our services and solutions from those of competitors and also contribute to our efforts to recruit and retain talented employees. However, our corporate reputation is potentially susceptible to material damage by events such as disputes with clients, cybersecurity breaches or service outages, internal control deficiencies, delivery failures, compliance violations, government investigations or legal proceedings. We may also experience reputational damage from employees, advocacy groups and other stakeholders that disagree with the services and solutions that we offer or the clients that we serve. Similarly, our reputation could be damaged by actions or statements of current or former clients, directors, employees, competitors, vendors, alliance partners, joint venture partners, adversaries in legal proceedings, legislators or government regulators, as well as members of the investment community or the media, including social media influencers. There is a risk that negative or inaccurate information about Accenture, even if based on rumor or misunderstanding, could adversely affect our business. Damage to our reputation could be difficult, expensive and time-consuming to repair, could make potential or existing clients reluctant to select us for new engagements, resulting in a loss of business, and could adversely affect our recruitment and retention efforts. Damage to our reputation could also reduce the value and effectiveness of the Accenture brand name and could reduce investor confidence in us, materially adversely affecting our share price.

If we do not successfully manage and develop our relationships with key alliance partners or if we fail to anticipate and establish new alliances in new technologies, our results of operations could be adversely affected. We have alliances with companies whose capabilities complement our own. A very significant portion of our revenue and services and solutions are based on technology or software provided by a few major alliance partners. See “Business—Alliances.” The business that we conduct through these alliances could decrease or fail to grow for a variety of reasons. The priorities and objectives of our alliance partners may differ from ours, and our alliance partners are not prohibited from competing with us or forming closer or preferred arrangements with our competitors. In addition, some of our alliance partners are also large clients or suppliers of technology to us. The decisions we make vis-à-vis an alliance partner may impact our ongoing alliance relationship. In addition, our alliance partners could experience reduced demand for their technology or software, including, for example, in response to changes in technology, which could lessen related demand for our services and solutions. We must anticipate and respond to continuous changes in technology and develop alliance relationships with new providers of relevant technology. We must secure meaningful alliances with these providers early in their life cycle so that we can develop the right number of certified people with skills in new technologies. If we are unable to maintain our relationships with current partners and identify new and emerging providers of relevant technology to expand our network of alliance partners, we may not be able to differentiate our services or compete effectively in the market. If we do not obtain the expected benefits from our alliance relationships for any reason, we may be less competitive, our ability to offer attractive solutions to our clients may be negatively affected, and our results of operations could be adversely affected.

We might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses. We expect to continue pursuing strategic acquisitions, investments and joint ventures to enhance or add to our skills and capabilities or offerings of services and solutions, or to enable us to expand in certain geographic and other markets. Depending on the opportunities available, we may increase the amount of capital invested in such opportunities. We may not succeed in completing targeted transactions, including as a result of the market becoming increasingly competitive, or achieve desired results of operations. Furthermore, we face risks in successfully integrating any businesses we might acquire or create through a joint venture. Ongoing business may be disrupted, and our management’s attention may be diverted by acquisition, investment, transition or integration activities. In addition, we might need to dedicate additional management and other resources, and our organizational structure could make it difficult for us to efficiently integrate acquired businesses into our ongoing operations and assimilate and retain employees of those businesses into our culture and operations. The loss of key executives, employees, customers, suppliers, vendors and other business partners of businesses we acquire may adversely impact the value of the assets, operations or businesses. Furthermore, acquisitions or joint ventures may result in significant costs and expenses, including those related to retention payments, equity compensation, severance pay, early retirement costs, intangible asset amortization and asset impairment charges, assumed litigation and other liabilities, and legal, accounting and financial advisory fees, which could negatively affect our profitability. We may have difficulties as a result of entering into new markets where we have limited or no direct prior experience or where competitors may have stronger market positions. We might fail to realize the expected benefits or strategic objectives of any acquisition, investment or joint venture we undertake. We might not achieve our expected return on investment or may lose money. We may be adversely impacted by liabilities that we assume from a company we acquire or in which we invest, including from that company’s known and unknown obligations, intellectual property or other assets, terminated employees, current or former clients or other third parties. In addition, we may fail to identify or adequately assess the magnitude of certain liabilities, shortcomings or other circumstances prior to acquiring, investing in or partnering with a company, including potential exposure to regulatory sanctions or liabilities resulting from an acquisition target’s previous activities, internal controls and security environment. If any of these circumstances occurs, they could result in unexpected legal or regulatory exposure, unfavorable accounting treatment, unexpected increases in taxes or other adverse effects on our business. In addition, we have a lesser degree of control over the business operations of the joint ventures and businesses in which we have made minority investments or in which we have acquired less than 100% of the equity. This lesser degree of control may expose us to additional reputational, financial, legal, compliance or operational risks. Litigation, indemnification claims and other unforeseen claims and liabilities may arise from the acquisition or operation of acquired businesses. For example, we may face litigation or other claims

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document as a result of certain terms and conditions of the acquisition agreement, such as earnout payments or closing net asset adjustments. Alternatively, shareholder litigation

may arise as a result of proposed acquisitions. If we are unable to complete the number and kind of investments for which we plan, or if we are inefficient or unsuccessful at integrating any acquired businesses into our operations, we may not be able to achieve our planned rates of growth or improve our market share, profitability or competitive position in specific markets or services. We also periodically evaluate, and have engaged in, the disposition of assets and businesses. Divestitures could involve difficulties in the separation of operations, services, products and personnel, the diversion of management’s attention, the disruption of our business and the potential loss of key employees. After reaching an agreement with a buyer for the disposition of a business, the transaction may be subject to the satisfaction of pre-closing conditions, including obtaining necessary regulatory and government approvals, which, if not satisfied or obtained, may prevent us from completing the transaction. Divestitures may also involve continued financial involvement in or liability with respect to the divested assets and businesses, such as indemnities or other financial obligations, in which the performance of the divested assets or businesses could impact our results of operations. Any divestiture we undertake could adversely affect our results of operations. If we are unable to protect or enforce our intellectual property rights, or if our services or solutions infringe upon the intellectual property rights of others or we lose our ability to utilize the intellectual property of others, our business could be adversely affected. Our success depends, in part, upon our ability to obtain intellectual property protection for our proprietary methodologies, processes, software and other solutions. Existing laws of the various countries in which we provide services or solutions may offer only limited intellectual property protection of our services or solutions, and the protection in some countries may be very limited. We rely upon a combination of confidentiality policies, nondisclosure and other contractual arrangements, and patent, trade secret, copyright and trademark laws to protect our intellectual property rights. These laws are subject to change at any time and could further limit our ability to obtain or maintain intellectual property protection. There is uncertainty concerning the scope of patent and other intellectual property protection for software and business methods, which are fields in which we rely on intellectual property laws to protect our rights. Even where we obtain intellectual property protection, our intellectual property rights may not prevent or deter competitors, former employees, or other third parties from reverse engineering our solutions or proprietary methodologies and processes or independently developing services or solutions similar to or duplicative of ours. Further, the steps we take in this regard might not be adequate to prevent or deter infringement or other misappropriation of our intellectual property by competitors, former employees or other third parties, and we might not be able to detect unauthorized use of, or take appropriate and timely steps to enforce, our intellectual property rights. Enforcing our rights might also require considerable time, money and oversight, and we may not be successful in enforcing our rights. In addition, we cannot be sure that our services and solutions, including, for example, our software solutions, or the solutions of others that we offer to our clients, do not infringe on the intellectual property rights of third parties, and these third parties could claim that we or our clients are infringing upon their intellectual property rights. Additionally, individuals and firms have purchased intellectual property assets in order to assert claims of infringement against technology providers and customers that use such technology. These claims could harm our reputation, cause us to incur substantial costs or prevent us from offering some services or solutions in the future. Any related proceedings could require us to expend significant resources over an extended period of time. In most of our contracts, we agree to indemnify our clients for expenses and liabilities resulting from claimed infringements of the intellectual property rights of third parties. In some instances, the amount of these indemnities could be greater than the revenues we receive from the client. Any claims or litigation in this area could be time-consuming and costly, damage our reputation and/or require us to incur additional costs to obtain the right to continue to offer a service or solution to our clients. If we cannot secure this right at all or on reasonable terms, or we are unable to implement in a cost-effective manner alternative technology, our results of operations could be materially adversely affected. The risk of infringement claims against us may increase as we expand our industry software solutions and continue to develop and license our software to multiple clients. Any infringement action brought against us or our clients could be costly to defend or lead to an expensive settlement or judgment against us. Further, we rely on third-party software in providing some of our services and solutions. If we lose our ability to continue using any such software for any reason, including because it is found to infringe the rights of others, we will need to obtain substitute software or seek alternative means of obtaining the technology necessary to continue to provide such services and solutions. Our inability to replace such software, or to replace such software in a timely or cost-effective manner, could materially adversely affect our results of operations.

Our results of operations and share price could be adversely affected if we are unable to maintain effective internal controls. The accuracy of our financial reporting is dependent on the effectiveness of our internal controls. We are required to provide a report from management to our shareholders on our internal control over financial reporting that includes an assessment of the effectiveness of these controls. Internal control over financial reporting has inherent limitations, including human error, the possibility that controls could be circumvented or become inadequate because of changed conditions, and fraud. Because of these inherent limitations, internal control over financial reporting might not prevent or detect all misstatements or fraud. If we cannot maintain and execute adequate internal control over financial reporting or implement required new or improved controls that provide reasonable assurance of the reliability of the financial reporting and preparation of our financial statements for external use, we could suffer harm to our reputation, incur incremental compliance costs, fail to meet our public reporting requirements on a timely basis, be unable to properly report on our business and our results of operations, or be required to restate our financial statements, and our results of operations, our share price and our ability to obtain new business could be materially adversely affected. Changes to accounting standards or in the estimates and assumptions we make in connection with the preparation of our consolidated financial statements could adversely affect our financial results. Our financial statements have been prepared in accordance with U.S. generally accepted accounting principles. It is possible that changes in accounting standards could have a material adverse effect on our results of operations and financial position. The application of generally accepted accounting principles requires us to make estimates and assumptions about certain items and future events that affect our reported financial condition, and our accompanying disclosure with respect to, among other things, revenue recognition and income taxes. Our most critical accounting estimates are described in Management’s Discussion and Analysis of Financial Condition and Results of Operations under “Critical Accounting Policies and Estimates.” We base our estimates on historical experience, contractual commitments and on various other assumptions that we believe to be reasonable under the circumstances and at the time they are made. These estimates and assumptions involve the use of judgment and are subject to significant uncertainties, some of which are beyond our control. If our estimates, or the assumptions underlying such estimates, are not correct, actual results may differ materially from our estimates, and we may need to, among other things, adjust revenues or accrue additional costs that could adversely affect our results of operations.

Many of our contracts include fees subject to the attainment of targets or specific service levels. This could increase the variability of our revenues and impact our margins. Many of our contracts include clauses that tie our compensation to the achievement of agreed-upon performance standards or milestones. If we fail to satisfy these measures, it could significantly reduce or eliminate our fees under the contracts, increase the cost to us of meeting performance standards or milestones, delay expected payments or subject us to potential damage claims under the contract terms. Clients also often have the right to terminate a contract and pursue damage claims under the contract for serious or repeated failure to meet these service commitments. We also have a number of contracts in which a portion of our compensation depends on performance measures such as cost-savings, revenue enhancement, benefits produced, business goals attained and adherence to schedule. These goals can be complex and may depend on our clients’ actual levels of business activity or may be based on assumptions that are later determined not to be achievable or accurate. These provisions could increase the variability in revenues and margins earned on those contracts.

We might be unable to access additional capital on favorable terms or at all. If we raise equity capital, it may dilute our shareholders’ ownership interest in us. We might choose to raise additional funds through public or private debt or equity financings in order to: • take advantage of opportunities, including more rapid expansion; • acquire other businesses or assets; • repurchase shares from our shareholders; • develop new services and solutions; or • respond to competitive pressures. Any additional capital raised through the sale of equity could dilute shareholders’ ownership percentage in us. Furthermore, any additional financing we need might not be available on terms favorable to us, or at all.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document We are incorporated in Ireland and a significant portion of our assets is located outside the United States. As a result, it might not be possible for shareholders to enforce civil liability provisions of the federal or state

securities laws of the United States. We may also be subject to criticism and negative publicity related to our incorporation in Ireland. We are organized under the laws of Ireland, and a significant portion of our assets is located outside the United States. A shareholder who obtains a court judgment based on the civil liability provisions of U.S. federal or state securities laws may be unable to enforce the judgment against us in Ireland or in countries other than the United States where we have assets. In addition, there is some doubt as to whether the courts of Ireland and other countries would recognize or enforce judgments of U.S. courts obtained against us or our directors or officers based on the civil liability provisions of the federal or state securities laws of the United States or would hear actions against us or those persons based on those laws. Although the United States and Ireland do not currently have a treaty providing for the reciprocal recognition and enforcement of judgments in civil and commercial matters, the Irish Courts will recognize a U.S. judgment if the following important requirements are satisfied: • the originating court is a court of competent jurisdiction; • the judgment is final and conclusive; and • the judgment was not obtained by fraud and its recognition is not contrary to Irish public policy. Any judgment obtained in contravention of the rules of natural justice or that is irreconcilable with an earlier foreign judgment would not be enforced in Ireland. Similarly, judgments might not be enforceable in countries other than the United States where we have assets. Some companies that conduct substantial business in the United States but which have a parent domiciled in certain other jurisdictions have been criticized as improperly avoiding U.S. taxes or creating an unfair competitive advantage over U.S. companies. Accenture never conducted business under a U.S. parent company and pays U.S. taxes on all of its U.S. operations. Nonetheless, we could be subject to criticism in connection with our incorporation in Ireland.

Irish law differs from the laws in effect in the United States and might afford less protection to shareholders. Our shareholders could have more difficulty protecting their interests than would shareholders of a corporation incorporated in a jurisdiction of the United States. As an Irish company, we are governed by the Companies Act. The Companies Act differs in some significant, and possibly material, respects from laws applicable to U.S. corporations and shareholders under various state corporation laws, including the provisions relating to interested directors, mergers and acquisitions, takeovers, shareholder lawsuits and indemnification of directors. Under Irish law, the duties of directors and officers of a company are generally owed to the company only. Shareholders of Irish companies do not generally have rights to take action against directors or officers of the company under Irish law, and may only do so in limited circumstances. Directors of an Irish company must, in exercising their powers and performing their duties, act with due care and skill, honestly and in good faith with a view to the best interests of the company. Directors have a duty not to put themselves in a position in which their duties to the company and their personal interests might conflict and also are under a duty to disclose any personal interest in any contract or arrangement with the company or any of its subsidiaries. If a director or officer of an Irish company is found to have breached his duties to that company, he could be held personally liable to the company in respect of that breach of duty. Under Irish law, we must have authority from our shareholders to issue any shares, including shares that are part of the company’s authorized but unissued share capital. In addition, unless otherwise authorized by its shareholders, when an Irish company issues shares for cash to new shareholders, it is required first to offer those shares on the same or more favorable terms to existing shareholders on a pro-rata basis. If we are unable to obtain these authorizations from our shareholders, or are otherwise limited by the terms of our authorizations, our ability to issue shares under our equity compensation plans and, if applicable, to facilitate funding acquisitions or otherwise raise capital could be adversely affected.

ITEM 1B. UNRESOLVED STAFF COMMENTS None.

ITEM 2. PROPERTIES

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document We have major offices in the world’s leading business centers, including Boston, Chicago, New York, San Francisco, Dublin, Frankfurt, London, Madrid, Milan, Paris, Rome, Bangalore, Beijing, Manila, Mumbai, Sao Paolo, Shanghai, Singapore, Sydney and Tokyo, among others. In total, we have offices and operations in more than 200 cities in 51 countries around the world. We do not own any material real property. Substantially all of our office space is

leased under long-term leases with varying expiration dates. We believe that our facilities are adequate to meet our needs in the near future.

ITEM 3. LEGAL PROCEEDINGS The information set forth under “Legal Contingencies” in Note 16 (Commitments and Contingencies) to our Consolidated Financial Statements under Part II, Item 8, “Financial Statements and Supplementary Data,” is incorporated herein by reference.

ITEM 4. MINE SAFETY DISCLOSURES Not applicable.

INFORMATION ABOUT OUR EXECUTIVE OFFICERS Our executive officers and persons chosen to become executive officers as of the date hereof are as follows: Omar Abbosh, 53, became our group chief executive—Communications, Media & Technology operating group in September 2018. From March 2015 to September 2018, he served as our chief strategy officer. Prior to assuming that role, Mr. Abbosh served in several management positions, including senior managing director—Growth & Strategy for the Resources operating group and managing director of the Resources business in the United Kingdom and Ireland. Mr. Abbosh has been with Accenture for 30 years. Gianfranco Casati, 60, became our group chief executive—Growth Markets in January 2014. From September 2006 to January 2014, he served as our group chief executive—Products operating group. From April 2002 to September 2006, Mr. Casati was managing director of the Products operating group’s Europe operating unit. He also served as our country managing director for Italy and as chairman of our geographic council in its IGEM (Italy, Greece, emerging markets) region, supervising our offices in Italy, Greece and several Eastern European countries. Mr. Casati has been with Accenture for 35 years. Richard P. Clark, 58, became our chief accounting officer in September 2013 and has served as our corporate controller since September 2010. Prior to that, Mr. Clark served as our senior managing director of investor relations from September 2006 to September 2010. Previously he served as our finance director—Communications, Media & Technology operating group from July 2001 to September 2006 and as our finance director—Resources operating group from 1998 to July 2001. Mr. Clark has been with Accenture for 36 years. Johan (Jo) G. Deblaere, 57, became our chief operating officer in September 2009 and has also served as our chief executive—Europe since January 2014. From September 2006 to September 2009, Mr. Deblaere served as our chief operating officer—Outsourcing. Prior to that, from September 2005 to September 2006, he led our global network of business process outsourcing delivery centers. From September 2000 to September 2005, he had overall responsibility for work with public-sector clients in Western Europe. Mr. Deblaere has been with Accenture for 34 years. Simon Eaves, 52, became our group chief executive—Products operating group in October 2019. He served as senior managing director—Products, Growth & Strategy from October 2017 to October 2019 and as senior managing director—Products, Global Sales from February 2017 to October 2019. Previously, he held various leadership positions in client service and consulting within our Products operating group, both in the United Kingdom and globally, including serving as the global lead for the Customer & Channels consulting practice from August 2015 to February 2017 and prior to that as the global lead for the Products United Kingdom & Ireland client service group. Mr. Eaves has been with Accenture for 21 years. James O. Etheredge, 56, became our chief executive—North America in September 2019. From December 2016 to September 2019, Mr. Etheredge served as senior managing director—US Southeast, responsible for our business in 10 states, including the key markets of Atlanta, Charlotte and Washington, D.C. Previously, he was senior managing director for our Products operating group in North America from 2011 until December 2016. Mr. Etheredge has been with Accenture for 34 years. Daniel T. London, 55, became our group chief executive—Health & Public Service operating group in June 2014. From 2009 to June 2014, Mr. London was senior managing director for Health & Public Service in North America. Previously, he served as managing director of our Finance & Performance Management global service line. Mr. London has been with Accenture for 33 years.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document KC McClure, 54, became our chief financial officer in January 2019. From June 2018 to January 2019, she served as managing director—Finance Operations, where she led our finance operations across the entirety of our businesses. From December 2016 to May 2018, she was the finance director for our Communications, Media & Technology operating group. Prior to assuming that role, she served as our head of investor relations from September

2010 to November 2016, and from March 2002 to August 2010, she served as the finance director for our Health & Public Service operating group. Ms. McClure has been with Accenture for 31 years. Domingo Mirón, 54, became our group chief executive—Financial Services operating group in September 2019. From March 2016 to September 2019, Mr. Mirón was group operating officer for our Financial Services operating group. Previously, he led our Financial Services business in Spain, Portugal and Israel from 2014 to March 2016 and, from 2011 to 2014, he was our senior managing director—Financial Services, Growth & Strategy. From 2009 to 2011, he led our Banking business in Europe, Africa and Latin America. Mr. Mirón has been with Accenture for 30 years. Jean-Marc Ollagnier, 57, became our group chief executive—Resources operating group in March 2011. From September 2006 to March 2011, Mr. Ollagnier led our Resources operating group in Europe, Latin America, the Middle East and Africa. Previously, he served as our global managing director—Financial Services Solutions group and as our geographic unit managing director—Gallia. Mr. Ollagnier has been with Accenture for 33 years. David P. Rowland, 58, became executive chairman of the Board of Directors in September 2019. From January 2019 to September 2019, he served as our interim chief executive officer. Mr. Rowland was our chief financial officer from July 2013 to January 2019. From October 2006 to July 2013, he was our senior vice president—Finance. Previously, Mr. Rowland was our managing director—Finance Operations from July 2001 to October 2006. Prior to assuming that role, he served as our finance director—Communications, Media & Technology operating group and as our finance director—Products operating group. Mr. Rowland has been with Accenture for 36 years and has served as a director since January 2019. Prior to its merger with and into Accenture plc in March 2018, Mr. Rowland also served on the board of Accenture Holdings plc. Ellyn J. Shook, 56, became our chief leadership officer in December 2015 and has also served as our chief human resources officer since March 2014. From 2012 to March 2014, Ms. Shook was our senior managing director—Human Resources and head of our Human Resources Centers of Expertise. From 2004 to 2011, she served as the global human resources lead for career management, performance management, total rewards, employee engagement and mergers and acquisitions. Ms. Shook has been with Accenture for 31 years. Julie Sweet, 52, became our chief executive officer in September 2019. From June 2015 to September 2019, she served as our chief executive officer—North America. From March 2010 to June 2015, she served as our general counsel, secretary and chief compliance officer. Prior to joining Accenture in 2010, Ms. Sweet was a partner for 10 years in the law firm Cravath, Swaine & Moore LLP, which she joined as an associate in 1992. Ms. Sweet has been with Accenture for 9 years and has served as a director since September 2019. Joel Unruch, 41, became our general counsel, secretary and chief compliance officer in September 2019 and has served as our corporate secretary since June 2015. Mr. Unruch joined Accenture in 2011 as our assistant general counsel and assistant secretary and also oversaw ventures & acquisitions and alliances & ecosystems practices for our legal group. Prior to joining Accenture, Mr. Unruch was corporate counsel at Amazon.com and previously an associate in the corporate department of the law firm Cravath, Swaine & Moore LLP. Mr. Unruch has been with Accenture for 8 years.

PART II

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED SHAREHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES Accenture plc Class A ordinary shares are traded on the New York Stock Exchange under the symbol “ACN.” The New York Stock Exchange is the principal United States market for these shares. As of October 9, 2019, there were 318 holders of record of Accenture plc Class A ordinary shares. There is no trading market for Accenture plc Class X ordinary shares. As of October 9, 2019, there were 16 holders of record of Accenture plc Class X ordinary shares.

Dividends For information about our dividend activity during fiscal 2019, see Note 14 (Material Transactions Affecting Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” On September 27, 2018, we announced that we were changing the frequency of any cash dividend payments to shareholders during fiscal 2020 from semi-annual to quarterly. On September 23, 2019, the Board of Directors of Accenture plc declared a quarterly cash dividend of $0.80 per share on our Class A ordinary shares for shareholders of record at the close of business on October 17, 2019 payable on November 15, 2019. For the remainder of fiscal 2020, we expect to declare additional quarterly dividends in December 2019 and March and June 2020, to be paid in February, May and August 2020, subject to the approval of the Board of Directors. In certain circumstances, as an Irish tax resident company, we may be required to deduct Irish dividend withholding tax (“DWT”) (currently at the rate of 20%) from dividends paid to our shareholders. Shareholders resident in “relevant territories” (including countries that are European Union member states (other than Ireland), the United States and other countries with which Ireland has a tax treaty) may be exempted from Irish DWT. However, shareholders residing in other countries will generally be subject to Irish DWT.

Recent Sales of Unregistered Securities None.

Purchases of Accenture plc Class A Ordinary Shares The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal 2019. For year-to-date information on all of our share purchases, redemptions and exchanges and further discussion of our share purchase activity, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources—Share Purchases and Redemptions.”

Total Number of Shares Purchased as Approximate Dollar Value Total Number of Average Part of Publicly of Shares that May Yet Be Shares Price Paid Announced Plans or Purchased Under the Plans or Period Purchased per Share (1) Programs (2) Programs (3) (in millions of U.S. dollars) June 1, 2019 — June 30, 2019 801,659 $ 183.18 785,600 $ 3,924 July 1, 2019 — July 31, 2019 462,629 $ 194.65 442,846 $ 3,832 August 1, 2019 — August 31, 2019 850,036 $ 193.23 819,861 $ 3,674 Total (4) 2,114,324 $ 189.73 2,048,307 $ — ______(1) Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture. (2) Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During the fourth quarter of fiscal 2019, we purchased 2,048,307 Accenture plc Class A ordinary shares under this program for an aggregate price of $389 million. The open-market purchase program does not have an expiration date. (3) As of August 31, 2019, our aggregate available authorization for share purchases and redemptions was $3,674 million, which management has the discretion to use for either our publicly announced open-market share purchase program or our other share purchase programs. Since August 2001 and as of August 31, 2019, the Board of Directors of Accenture plc has authorized an aggregate of $35.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc. (4) During the fourth quarter of fiscal 2019, Accenture purchased 66,017 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and our other share purchase programs.

ITEM 6. SELECTED FINANCIAL DATA The data for fiscal 2019, 2018 and 2017 and as of August 31, 2019 and 2018 are derived from the audited Consolidated Financial Statements and related Notes that are included elsewhere in this report. The data for fiscal 2016 and 2015 and as of August 31, 2017, 2016 and 2015 are derived from the audited Consolidated Financial Statements and related Notes that are not included in this report. The selected financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our Consolidated Financial Statements and related Notes included elsewhere in this report.

Fiscal 2019 2018 (1) (2) 2017 (1) (3) 2016 (1) (4) 2015 (1) (5) (in millions of U.S. dollars) Income Statement Data Revenues $ 43,215 $ 40,993 $ 36,177 $ 34,254 $ 32,406 Operating income 6,305 5,899 5,191 4,846 4,526 Net income 4,846 4,215 3,635 4,350 3,274 Net income attributable to Accenture plc 4,779 4,060 3,445 4,112 3,054 Earnings Per Class A Ordinary Share Basic $ 7.49 $ 6.46 $ 5.56 $ 6.58 $ 4.87 Diluted 7.36 6.34 5.44 6.45 4.76 Dividends per ordinary share 2.92 2.66 2.42 2.20 2.04 ______(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation. (2) Includes the impact of a $258 million charge associated with tax law changes recorded during fiscal 2018. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Provision for Income Taxes.” (3) Includes the impact of a $312 million, post-tax, pension settlement charge recorded during fiscal 2017. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Pension Settlement Charge.” (4) Includes the impact of a $745 million, post-tax, gain on sale of businesses recorded during fiscal 2016. (5) Includes the impact of a $39 million, post-tax, pension settlement charge recorded during fiscal 2015.

August 31, August 31, August 31, August 31, August 31, 2019 2018 2017 2016 2015 (in millions of U.S. dollars) Balance Sheet Data Cash and cash equivalents $ 6,127 $ 5,061 $ 4,127 $ 4,906 $ 4,361 Total assets 29,790 24,449 22,690 20,609 18,203 Long-term debt, net of current portion 16 20 22 24 26 Accenture plc shareholders’ equity 14,409 10,365 8,949 7,555 6,134

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS The following discussion and analysis should be read in conjunction with our Consolidated Financial Statements and related Notes included elsewhere in this Annual Report on Form 10-K. This discussion and analysis also contains forward- looking statements and should also be read in conjunction with the disclosures and information contained in “Disclosure Regarding Forward-Looking Statements” and “Risk Factors” in this Annual Report on Form 10-K. We use the terms “Accenture,” “we,” the “Company,” “our” and “us” in this report to refer to Accenture plc and its subsidiaries. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2019” means the 12-month period that ended on August 31, 2019. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year. We use the term “in local currency” so that certain financial results may be viewed without the impact of foreign currency exchange rate fluctuations, thereby facilitating period-to-period comparisons of business performance. Financial results “in local currency” are calculated by restating current period activity into U.S. dollars using the comparable prior-year period’s foreign currency exchange rates. This approach is used for all results where the functional currency is not the U.S. dollar.

Overview Revenues are driven by the ability of our executives to secure new contracts, to renew and extend existing contracts, and to deliver services and solutions that add value relevant to our clients’ current needs and challenges. The level of revenues we achieve is based on our ability to deliver market-leading services and solutions and to deploy skilled teams of professionals quickly and on a global basis. Our results of operations are affected by economic conditions, including macroeconomic conditions and levels of business confidence. There continues to be significant volatility and economic and geopolitical uncertainty in many markets around the world, which may impact our business. We continue to monitor the impact of this volatility and uncertainty and seek to manage our costs in order to respond to changing conditions. There also continues to be volatility in foreign currency exchange rates. The majority of our revenues are denominated in currencies other than the U.S. dollar, including the Euro, U.K. pound and Japanese yen. Unfavorable fluctuations in foreign currency exchange rates have had and could have in the future a material effect on our financial results. Effective September 1, 2018, we adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606). In connection with the adoption, we present total revenues and no longer report revenues before reimbursements (net revenues). This change has no impact on operating income but does affect ratios calculated as a percentage of revenue, such as operating margin. Prior period results have been revised to reflect the fiscal 2019 presentation. For additional information, see Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Summary of Results Revenues for fiscal 2019 increased 5% in U.S. dollars and 8.5% in local currency compared to fiscal 2018. Demand for our services and solutions continued to be strong, resulting in growth across all areas of our business. During fiscal 2019, revenue growth in local currency was very strong in Resources, strong in Communications, Media & Technology, Products, and Health & Public Service and modest in Financial Services. We experienced local currency revenue growth that was very strong in Growth Markets, strong in North America and solid in Europe. Revenue growth in local currency was strong in both outsourcing and consulting during fiscal 2019. While the business environment remained competitive, we experienced pricing improvement in several areas of our business. We use the term “pricing” to mean the contract profitability or margin on the work that we sell. In our consulting business, revenues for fiscal 2019 increased 5% in U.S. dollars and 8% in local currency compared to fiscal 2018. Consulting revenue growth in local currency in fiscal 2019 was led by very strong growth in Resources, strong growth in Health & Public Service, Products and Communications, Media & Technology and modest growth in Financial Services. Our consulting revenue growth continues to be driven by strong demand for digital-, cloud- and security-related services and assisting clients with the adoption of new technologies. In addition, clients continue to be focused on initiatives designed to deliver cost savings and operational efficiency, as well as projects to integrate their global operations and grow and transform their businesses.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document In our outsourcing business, revenues for fiscal 2019 increased 6% in U.S. dollars and 9% in local currency compared to fiscal 2018. Outsourcing revenue growth in local currency in fiscal 2019 was led by very strong growth in Resources, Communications, Media & Technology and Products, solid growth in Financial Services and modest

growth in Health & Public Service. We continue to experience growing demand to assist clients with the operation and maintenance of digital-related services and cloud enablement. In addition, clients continue to be focused on transforming their operations to improve effectiveness and cost efficiency. As we are a global company, our revenues are denominated in multiple currencies and may be significantly affected by currency exchange rate fluctuations. If the U.S. dollar weakens against other currencies, resulting in favorable currency translation, our revenues, revenue growth and results of operations in U.S. dollars may be higher. If the U.S. dollar strengthens against other currencies, resulting in unfavorable currency translation, our revenues, revenue growth and results of operations in U.S. dollars may be lower. The U.S. dollar strengthened against various currencies during fiscal 2019, resulting in unfavorable currency translation and U.S. dollar revenue growth that was approximately 3% lower than our revenue growth in local currency for the year. Assuming that exchange rates stay within recent ranges, we estimate that our full fiscal 2020 revenue growth in U.S. dollars will be approximately 1% lower in U.S. dollars than our revenue growth in local currency. The primary categories of operating expenses include Cost of services, Sales and marketing and General and administrative costs. Cost of services is primarily driven by the cost of client-service personnel, which consists mainly of compensation, subcontractor and other personnel costs, and non-payroll costs on outsourcing contracts. Cost of services includes a variety of activities such as: contract delivery; recruiting and training; software development; and integration of acquisitions. Sales and marketing costs are driven primarily by: compensation costs for business development activities; marketing- and advertising-related activities; and certain acquisition-related costs. General and administrative costs primarily include costs for non-client-facing personnel, information systems, office space and certain acquisition-related costs. Utilization for fiscal 2019 was 91%, consistent with fiscal 2018. We continue to hire to meet current and projected future demand. We proactively plan and manage the size and composition of our workforce and take actions as needed to address changes in the anticipated demand for our services and solutions, given that compensation costs are the most significant portion of our operating expenses. Based on current and projected future demand, we have increased our headcount, the majority of which serve our clients, to approximately 492,000 as of August 31, 2019, compared to approximately 459,000 as of August 31, 2018. The year-over-year increase in our headcount reflects an overall increase in demand for our services and solutions, as well as headcount added in connection with acquisitions. Attrition, excluding involuntary terminations, for fiscal 2019 was 17%, up from 15% in fiscal 2018. We evaluate voluntary attrition, adjust levels of new hiring and use involuntary terminations as means to keep our supply of skills and resources in balance with changes in client demand. In addition, we adjust compensation in certain skill sets and geographies in order to attract and retain appropriate numbers of qualified employees. For the majority of our personnel, compensation increases become effective December 1st of each fiscal year. We strive to adjust pricing and/or the mix of resources to reduce the impact of compensation increases on our margin. Our ability to grow our revenues and maintain or increase our margin could be adversely affected if we are unable to: keep our supply of skills and resources in balance with changes in the types or amounts of services and solutions clients are demanding; recover increases in compensation; deploy our employees globally on a timely basis; manage attrition; and/or effectively assimilate and utilize new employees. Effective September 1, 2018, we adopted ASU No. 2017-07, Compensation—Retirement Benefits (Topic 715), which required us to reclassify certain components of pension costs from operating expenses to non-operating expenses. Prior period results have been revised to reflect the fiscal 2019 presentation. For additional information, see Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” Gross margin (Revenues less Cost of services as a percentage of Revenues) for fiscal 2019 was 30.8%, compared with 30.5% for fiscal 2018. The increase in gross margin for fiscal 2019 was primarily due to lower non-payroll and labor costs as a percentage of revenues compared to fiscal 2018. Sales and marketing and General and administrative costs as a percentage of revenues were 16.2% for fiscal 2019, compared with 16.1% for fiscal 2018. For fiscal 2019 compared to fiscal 2018, Sales and marketing costs as a percentage of revenues increased 10 basis points and General and administrative costs as a percentage of revenues were flat. We continuously monitor these costs and implement cost-management actions, as appropriate. Operating margin (Operating income as a percentage of revenues) for fiscal 2019 was 14.6%, compared with 14.4% for fiscal 2018. Effective September 1, 2018, we adopted ASU No. 2016-16, Income Taxes (Topic 740). Upon adoption, we recorded deferred tax assets of $2.1 billion, and we will recognize incremental income tax expense going forward as these deferred tax

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document assets are utilized. For additional information, see Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

The effective tax rate for fiscal 2019 was 22.5%, compared with 27.4% for fiscal 2018. During fiscal 2018, we recorded a $258 million charge associated with tax law changes. Absent this charge, our effective tax rate for fiscal 2018 would have been 23.0%. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” Diluted earnings per share were $7.36 for fiscal 2019, compared with $6.34 for fiscal 2018. The impact of tax law changes decreased diluted earnings per share by $0.40 in fiscal 2018. Excluding the impact of these changes, diluted earnings per share would have been $6.74 for fiscal 2018. We have presented our effective tax rate and diluted earnings per share excluding the impacts of the tax law changes in fiscal 2018, as we believe doing so facilitates understanding as to both the impact of these changes and our financial performance when comparing these periods. Our operating income and diluted earnings per share are affected by currency exchange rate fluctuations on revenues and costs. Most of our costs are incurred in the same currency as the related revenues. Where practical, we seek to manage foreign currency exposure for costs not incurred in the same currency as the related revenues, such as the costs associated with our global delivery model, by using currency protection provisions in our customer contracts and through our hedging programs. For more information on our hedging programs, see Note 8 (Financial Instruments) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Bookings New bookings for fiscal 2019 were $45.5 billion, with consulting bookings of $24.7 billion and outsourcing bookings of $20.8 billion. We provide information regarding our new bookings, which include new contracts, including those acquired through acquisitions, as well as renewals, extensions and changes to existing contracts, because we believe doing so provides useful trend information regarding changes in the volume of our new business over time. New bookings can vary significantly quarter to quarter depending in part on the timing of the signing of a small number of large outsourcing contracts. The types of services and solutions clients are demanding and the pace and level of their spending may impact the conversion of new bookings to revenues. For example, outsourcing bookings, which are typically for multi-year contracts, generally convert to revenue over a longer period of time compared to consulting bookings. Information regarding our new bookings is not comparable to, nor should it be substituted for, an analysis of our revenues over time. New bookings involve estimates and judgments. There are no third-party standards or requirements governing the calculation of bookings. We do not update our new bookings for material subsequent terminations or reductions related to bookings originally recorded in prior fiscal years. New bookings are recorded using then-existing foreign currency exchange rates and are not subsequently adjusted for foreign currency exchange rate fluctuations. The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Under Topic 606, only the non-cancelable portion of these contracts is included in our performance obligations. Accordingly, a significant portion of what we consider contract bookings is not included in our remaining performance obligations.

Critical Accounting Policies and Estimates The preparation of our Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenues and expenses. We continually evaluate our estimates, judgments and assumptions based on available information and experience. Because the use of estimates is inherent in the financial reporting process, actual results could differ from those estimates. Certain of our accounting policies require higher degrees of judgment than others in their application. These include certain aspects of accounting for revenue recognition and income taxes.

Revenue Recognition Determining the method and amount of revenue to recognize requires us to make judgments and estimates. Specifically, complex arrangements with nonstandard terms and conditions may require contract interpretation to determine the appropriate accounting, including whether promised goods and services specified in an arrangement are distinct performance obligations and should be accounted for separately. Other judgments include determining whether performance obligations are satisfied over-time or at a point-in-time and the selection of the method to measure progress towards completion. We measure progress towards completion for technology integration consulting services using costs incurred to date relative to total estimated costs at completion. Revenues, including estimated fees, are recorded proportionally as costs are incurred. The amount of revenue recognized for these contracts in a period is dependent on our ability to estimate total contract costs. We continually evaluate our estimates of total contract costs based on available information and experience. Additionally, the nature of our contracts gives rise to several types of variable consideration, including incentive fees. Many contracts include incentives or penalties related to costs incurred, benefits produced or adherence to schedules that may increase the variability in revenues and margins earned on such contracts. We conduct reviews prior to signing such contracts to evaluate whether these incentives are reasonably achievable. Our estimates are monitored over the lives of our contracts and are based on an assessment of our anticipated performance, historical experience and other information available at the time. For additional information, see Note 2 (Revenues) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Income Taxes On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (the “Tax Act”), which significantly changed U.S. tax law. The Tax Act lowered the U.S. statutory federal income tax rate from 35% to 21%, effective January 1, 2018, resulting in a blended U.S. statutory federal income tax rate of 25.7% for our fiscal year ended August 31, 2018 and a U.S. statutory federal income tax rate of 21.0% for our fiscal year ended August 31, 2019. The Tax Act’s “base erosion and anti-abuse tax” provision, and regulations issued thereunder, adversely impact our effective tax rate by limiting our ability to deduct certain expenses. Determining the consolidated provision for income tax expense, income tax liabilities and deferred tax assets and liabilities involves judgment. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. As a global company, we calculate and provide for income taxes in each of the tax jurisdictions in which we operate. This involves estimating current tax exposures in each jurisdiction as well as making judgments regarding the recoverability of deferred tax assets. Tax exposures can involve complex issues and may require an extended period to resolve. In assessing the realizability of deferred tax assets, we consider whether it is more likely than not that some portion or all of the deferred tax assets will not be realized and adjust the valuation allowances accordingly. Factors considered in making this determination include the period of expiration of the tax asset, planned use of the tax asset, tax planning strategies and historical and projected taxable income as well as tax liabilities for the tax jurisdiction in which the tax asset is located. Valuation allowances will be subject to change in each future reporting period as a result of changes in one or more of these factors. Changes in the geographic mix or estimated level of annual income before taxes can affect the overall effective tax rate. We apply an estimated annual effective tax rate to our quarterly operating results to determine the interim provision for income tax expense. A change in judgment that impacts the measurement of a tax position taken in a prior year is recognized as a discrete item in the interim period in which the change occurs. In the event there is a significant unusual or infrequent

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document item recognized in our quarterly operating results, the tax attributable to that item is recorded in the interim period in which it occurs.

No taxes have been provided on undistributed foreign earnings that are planned to be indefinitely reinvested. If future events, including material changes in estimates of cash, working capital and long-term investment requirements, necessitate that these earnings be distributed, an additional provision for taxes may apply, which could materially affect our future effective tax rate. We currently do not foresee any event that would require us to distribute these indefinitely reinvested earnings. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” As a matter of course, we are regularly audited by various taxing authorities, and sometimes these audits result in proposed assessments where the ultimate resolution may result in us owing additional taxes. We establish tax liabilities or reduce tax assets when, despite our belief that our tax return positions are appropriate and supportable under local tax law, we believe we may not succeed in realizing the tax benefit of certain positions if challenged. In evaluating a tax position, we determine whether it is more likely than not that the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. Our estimate of the ultimate tax liability contains assumptions based on past experiences, judgments about potential actions by taxing jurisdictions as well as judgments about the likely outcome of issues that have been raised by taxing jurisdictions. The tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon settlement. We evaluate tax positions each quarter and adjust the related tax liabilities or assets in light of changing facts and circumstances, such as the progress of a tax audit or the expiration of a statute of limitations. We believe the estimates and assumptions used to support our evaluation of tax positions are reasonable. However, final determinations of prior-year tax liabilities, either by settlement with tax authorities or expiration of statutes of limitations, could be materially different from estimates reflected in assets and liabilities and historical income tax provisions. The outcome of these final determinations could have a material effect on our income tax provision, net income, or cash flows in the period in which that determination is made. We believe our tax positions comply with applicable tax law and that we have adequately accounted for these positions.

Revenues by Segment/Operating Group Our five reportable operating segments are our operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. In addition to reporting revenues by operating group, we also report revenues by two types of work: consulting and outsourcing, which represent the services sold by our operating groups. Consulting revenues, which include strategy, management and technology consulting and systems integration, reflect a finite, distinct project or set of projects with a defined outcome and typically a defined set of specific deliverables. Outsourcing revenues typically reflect ongoing, repeatable services or capabilities provided to transition, run and/or manage operations of client systems or business functions. From time to time, our operating groups work together to sell and implement certain contracts. The resulting revenues and costs from these contracts may be apportioned among the participating operating groups. Generally, operating expenses for each operating group have similar characteristics and are subject to the same factors, pressures and challenges. However, the economic environment and its effects on the industries served by our operating groups affect revenues and operating expenses within our operating groups to differing degrees. The mix between consulting and outsourcing is not uniform among our operating groups. Local currency fluctuations also tend to affect our operating groups differently, depending on the geographic concentrations and locations of their businesses. While we provide discussion about our results of operations below, we cannot measure how much of our revenue growth in a particular period is attributable to changes in price or volume. Management does not track standard measures of unit or rate volume. Instead, our measures of volume and price are extremely complex, as each of our services contracts is unique, reflecting a customized mix of specific services that does not fit into standard comparability measurements. Revenue for our services is a function of the nature of each service to be provided, the skills required and the outcome sought, as well as estimated cost, risk, contract terms and other factors.

Results of Operations for Fiscal 2019 Compared to Fiscal 2018 Revenues (by operating group, geographic region and type of work) were as follows:

Percent Percent of Total Increase Percent Revenues Fiscal (Decrease) Increase for Fiscal U.S. Local 2019 2018 (1) Dollars Currency 2019 2018 (1) (in millions of U.S. dollars) OPERATING GROUPS Communications, Media & Technology $ 8,757 $ 8,230 6 % 9% 20% 20% Financial Services 8,494 8,566 (1) 3 20 21 Health & Public Service 7,161 6,878 4 6 17 17 Products 12,005 11,338 6 9 28 28 Resources 6,772 5,942 14 18 16 14 Other 26 39 n/m n/m — — TOTAL REVENUES $ 43,215 $ 40,993 5 % 8.5% 100% 100% GEOGRAPHIC REGIONS North America $ 19,986 $ 18,460 8 % 9% 46% 45% Europe 14,681 14,626 — 5 34 36 Growth Markets 8,548 7,906 8 14 20 19 TOTAL REVENUES $ 43,215 $ 40,993 5 % 8.5% 100% 100% TYPE OF WORK Consulting $ 24,177 $ 22,979 5 % 8% 56% 56% Outsourcing 19,038 18,014 6 9 44 44 TOTAL REVENUES $ 43,215 $ 40,993 5 % 8.5% 100% 100% ______n/m = not meaningful Amounts in table may not total due to rounding. (1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation. Prior period amounts have been revised to conform with the current period presentation. In addition, we updated operating group results for fiscal 2018 to include an acquisition previously categorized within Other.

Our business in the United States represented 44%, 43% and 45% of our consolidated revenues during fiscal 2019, 2018 and 2017, respectively. No other country individually comprised 10% or more of our consolidated revenues during these periods. Revenues The following revenues commentary discusses local currency revenue changes for fiscal 2019 compared to fiscal 2018:

Operating Groups • Communications, Media & Technology revenues increased 9% in local currency, driven by growth in Software & Platforms across all geographic regions, led by North America. • Financial Services revenues increased 3% in local currency, driven by growth in Insurance across all geographic regions and Banking & Capital Markets in Growth Markets, partially offset by a decline in Banking & Capital Markets in Europe. • Health & Public Service revenues increased 6% in local currency, driven by growth in Public Service in North America and Europe.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • Products revenues increased 9% in local currency, driven by growth across all industry groups and geographic regions, led by Consumer Goods, Retail & Travel Services in Europe and Growth Markets and Life Sciences in North America.

• Resources revenues increased 18% in local currency, driven by growth across all industry groups and geographic regions.

Geographic Regions • North America revenues increased 9% in local currency, driven by the United States. • Europe revenues increased 5% in local currency, led by Italy, the United Kingdom and Ireland. • Growth Markets revenues increased 14% in local currency, driven by Japan, as well as Brazil and China.

Operating Expenses Operating expenses for fiscal 2019 increased $1,816 million, or 5%, over fiscal 2018, and decreased as a percentage of revenues to 85.4% from 85.6% during this period. Cost of Services Cost of services for fiscal 2019 increased $1,401 million, or 5%, over fiscal 2018, and decreased as a percentage of revenues to 69.2% from 69.5% during this period. Gross margin for fiscal 2019 increased to 30.8% from 30.5% in fiscal 2018. The increase in gross margin for fiscal 2019 was primarily due to lower non-payroll and labor costs as a percentage of revenues compared to fiscal 2018. Sales and Marketing Sales and marketing expense for fiscal 2019 increased $251 million, or 6%, over fiscal 2018, and increased as a percentage of revenues to 10.3% from 10.2% during this period. General and Administrative Costs General and administrative costs for fiscal 2019 increased $164 million, or 7%, over fiscal 2018, and remained flat as a percentage of revenues at 5.9% during this period.

Operating Income and Operating Margin Operating income for fiscal 2019 increased $406 million, or 7%, over fiscal 2018. Operating income and operating margin for each of the operating groups were as follows:

Fiscal 2019 2018 (1) Operating Operating Operating Operating Increase Income Margin Income Margin (Decrease) (in millions of U.S. dollars) Communications, Media & Technology $ 1,555 18% $ 1,380 17% $ 175 Financial Services 1,238 15 1,365 16 (128) Health & Public Service 739 10 766 11 (27) Products 1,720 14 1,664 15 56 Resources 1,053 16 724 12 330 TOTAL $ 6,305 14.6% $ 5,899 14.4% $ 406 ______Amounts in table may not total due to rounding. (1) Effective September 1, 2018, we adopted FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Certain components of pension service costs were reclassified from Operating expenses to Non-operating expenses. Prior period amounts have been revised to conform with the current period presentation. We estimate that the aggregate percentage impact of foreign currency exchange rates on our operating income during fiscal 2019 was similar to that disclosed for revenue. The commentary below provides insight into other factors affecting operating group performance and operating margin for fiscal 2019 compared with fiscal 2018:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • Communications, Media & Technology operating income increased primarily due to revenue growth and higher contract profitability. • Financial Services operating income decreased as higher consulting contract profitability and revenue growth were offset by higher operating expenses as a percentage of revenues.

• Health & Public Service operating income decreased as revenue growth was offset by lower consulting contract profitability and higher operating expenses as a percentage of revenues. • Products operating income increased primarily due to revenue growth and higher contract profitability, partially offset by higher operating expenses as a percentage of revenues. • Resources operating income increased primarily due to revenue growth and higher contract profitability.

Provision for Income Taxes The effective tax rate for fiscal 2019 was 22.5%, compared with 27.4% for fiscal 2018. In fiscal 2018, we recorded a $258 million charge associated with tax law changes. Absent this charge, our effective tax rate for fiscal 2018 would have been 23.0%. The lower effective tax rate for fiscal 2019 was primarily due to changes in the geographic distribution of earnings, higher benefits from final determinations of prior year taxes and lower expense for adjustments to prior year tax liabilities. These decreases were partially offset by higher expense from the adoption of FASB ASU No. 2016-16 and lower tax benefits from share-based payments. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Net Income Attributable to Noncontrolling Interests Net income attributable to noncontrolling interests reflects the income earned or expense incurred attributable to the equity interest that some current and former members of Accenture Leadership and their permitted transferees have in our Accenture Canada Holdings Inc. subsidiary. See “Business—Organizational Structure.” Noncontrolling interests also includes amounts primarily attributable to noncontrolling shareholders in our Avanade Inc. subsidiary. Net income attributable to Accenture plc represents the income attributable to the shareholders of Accenture plc. Net income attributable to noncontrolling interests for fiscal 2019 decreased $88 million, or 57%, from fiscal 2018, due to the decrease in the non-controlling ownership percentage in March 2018 from 4% held by Accenture Holdings plc and Accenture Canada Holdings Inc. to less than 1% held by only Accenture Canada Holdings Inc. driven by the Accenture Holdings plc merger with and into Accenture plc. For additional information on the merger, see Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8,“Financial Statements and Supplementary Data.”

Earnings Per Share Diluted earnings per share were $7.36 for fiscal 2019, compared with $6.34 for fiscal 2018. The $1.02 increase in our diluted earnings per share included the impact of tax law changes, which decreased diluted earnings per share for fiscal 2018 by $0.40. Excluding the impact of these changes, diluted earnings per share for fiscal 2019 increased $0.62 compared with fiscal 2018, due to increases of $0.48 from higher revenues and operating results, $0.05 from a lower effective tax rate, $0.05 from lower weighted average shares outstanding, and $0.04 from lower non-operating expense. For information regarding our earnings per share calculations, see Note 3 (Earnings Per Share) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Results of Operations for Fiscal 2018 Compared to Fiscal 2017 Revenues (by operating group, geographic region and type of work) were as follows:

Percent of Total Percent Percent Revenues Increase Increase Fiscal for Fiscal U.S. Local 2018 (1) 2017 (1) Dollars Currency 2018 (1) 2017 (1) (in millions of U.S. dollars) OPERATING GROUPS Communications, Media & Technology $ 8,230 $ 7,097 16% 14% 20% 20% Financial Services 8,566 7,654 12 8 21 21 Health & Public Service 6,878 6,361 8 7 17 18 Products 11,338 9,922 14 11 28 27 Resources 5,942 5,096 17 13 14 14 Other 39 46 n/m n/m — — TOTAL REVENUES $ 40,993 $ 36,177 13% 10% 100% 100% GEOGRAPHIC REGIONS (2) North America $ 18,460 $ 16,889 9% 9% 45% 47% Europe 14,626 12,471 17 9 36 34 Growth Markets 7,906 6,816 16 16 19 19 TOTAL REVENUES $ 40,993 $ 36,177 13% 10% 100% 100% TYPE OF WORK Consulting $ 22,979 $ 20,080 14% 11% 56% 56% Outsourcing 18,014 16,096 12 9 44 44 TOTAL REVENUES $ 40,993 $ 36,177 13% 10% 100% 100% ______n/m = not meaningful Amounts in table may not total due to rounding. (1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation. Prior period amounts have been revised to conform with the current period presentation. In addition, we updated operating group results for fiscal 2018 to include an acquisition previously categorized within Other. (2) Effective September 1, 2017, we revised the reporting of our geographic regions as follows: North America (the United States and Canada), Europe and Growth Markets (Asia Pacific, Latin America, Africa and the Middle East). Four countries, including Russia, were previously in Growth Markets, but are now included in Europe. Fiscal 2017 amounts have been reclassified to conform to the current period presentation.

Revenues The following revenues commentary discusses local currency revenue changes for fiscal 2018 compared to fiscal 2017:

Operating Groups • Communications, Media & Technology revenues increased 14% in local currency, driven by growth across all geographic regions in Software & Platforms and Communications & Media, led by Software & Platforms in North America. • Financial Services revenues increased 8% in local currency, driven by growth across all industry groups and geographic regions, led by Banking & Capital Markets in Europe and Growth Markets. • Health & Public Service revenues increased 7% in local currency, driven by growth in Public Service across all geographic regions and Health in North America.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • Products revenues increased 11% in local currency, driven by growth across all geographic regions, in Consumer Goods, Retail & Travel Services and Industrial.

• Resources revenues increased 13% in local currency, driven by growth across all industry groups and geographic regions led by Chemicals & Natural Resources and Energy.

Geographic Regions • North America revenues increased 9% in local currency, driven by the United States. • Europe revenues increased 9% in local currency, driven by Germany, Italy, France, Ireland and Spain. • Growth Markets revenues increased 16% in local currency, led by Japan, as well as Australia, Brazil, and Singapore.

Operating Expenses Operating expenses for fiscal 2018 increased $4,108 million, or 13%, over fiscal 2017, and remained flat as a percentage of revenues at 85.6% during this period. Cost of Services Cost of services for fiscal 2018 increased $3,394 million, or 14%, over fiscal 2017, and increased as a percentage of revenues to 69.5% from 69.4% during this period. Gross margin for fiscal 2018 decreased to 30.5% from 30.6% in fiscal 2017. The decrease in gross margin for fiscal 2018 was principally due to higher labor costs compared to fiscal 2017, partially offset by other cost efficiencies in fiscal 2018. Sales and Marketing Sales and marketing expense for fiscal 2018 increased $444 million, or 12%, over fiscal 2017, and decreased as a percentage of revenues to 10.2% from 10.4% during this period. General and Administrative Costs General and administrative costs for fiscal 2018 increased $271 million, or 13%, over fiscal 2017, and remained flat as a percentage of revenues at 5.9% during this period.

Operating Income and Operating Margin Operating income for fiscal 2018 increased $707 million, or 14%, over fiscal 2017. Operating income and operating margin for each of the operating groups were as follows:

Fiscal 2018 (1) 2017 (1) Operating Operating Operating Operating Increase Income Margin Income Margin (Decrease) (in millions of U.S. dollars) Communications, Media & Technology $ 1,380 17% $ 1,057 15% $ 323 Financial Services 1,365 16 1,256 16 109 Health & Public Service 766 11 715 11 51 Products 1,664 15 1,573 16 90 Resources 724 12 589 12 134 TOTAL $ 5,899 14.4% $ 5,191 14.4% $ 707 ______Amounts in table may not total due to rounding.

(1) Effective September 1, 2018, we adopted FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Certain components of pension service costs were reclassified from Operating expenses to Non-operating expenses. Prior period amounts have been revised to conform with the current period presentation. We estimate that the aggregate percentage impact of foreign currency exchange rates on our operating income during fiscal 2018 was similar to that disclosed for revenue. The commentary below provides insight into other factors affecting operating group performance and operating margin for fiscal 2018 compared with fiscal 2017:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • Communications, Media & Technology operating income increased primarily due to revenue growth and higher contract profitability. • Financial Services operating income increased primarily due to consulting revenue growth.

• Health & Public Service operating income decreased primarily due to lower consulting contract profitability. • Products operating income increased primarily due to revenue growth, partially offset by lower consulting contract profitability. • Resources operating income increased primarily due to revenue growth. Other Income (Expense), net Other income (expense), net primarily consists of foreign currency gains and losses, non-operating components of pension expense, as well as gains and losses associated with our investments in privately held companies. During fiscal 2018, other expense increased $40 million over fiscal 2017, primarily due to higher net foreign exchange losses. Pension Settlement Charge We recorded a pension settlement charge of $509,793 during fiscal 2017 as a result of the termination of our U.S. pension plan. For additional information, see Note 11 (Retirement and Profit Sharing Plans) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Provision for Income Taxes The effective tax rate for fiscal 2018 was 27.4%, compared with 21.3% for fiscal 2017. In fiscal 2018, we recorded a $258 million charge associated with tax law changes. Absent this charge, our effective tax rate for fiscal 2018 would have been 23.0%. Absent the pension settlement charge of $510 million and related tax impact of $198 million, the effective tax rate for fiscal 2017 would have been 23.0%. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Net Income Attributable to Noncontrolling Interests Net income attributable to noncontrolling interests reflects the income earned or expense incurred attributable to the equity interest that some current and former members of Accenture Leadership and their permitted transferees have in our Accenture Holdings plc and Accenture Canada Holdings Inc. subsidiaries. See “Business—Organizational Structure.” Noncontrolling interests also includes amounts primarily attributable to noncontrolling shareholders in our Avanade Inc. subsidiary. Net income attributable to Accenture plc represents the income attributable to the shareholders of Accenture plc. Net income attributable to noncontrolling interests for fiscal 2018 decreased $35 million, or 18%, from fiscal 2017, primarily due to the Accenture Holdings plc merger with and into Accenture plc on March 13, 2018, which decreased the non-controlling ownership percentage from 4% held by Accenture Holdings plc and Accenture Canada Holdings Inc. to less than 1% held by only Accenture Canada Holdings Inc. For additional information on the merger, see Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8,“Financial Statements and Supplementary Data.”

Earnings Per Share Diluted earnings per share were $6.34 for fiscal 2018, compared with $5.44 for fiscal 2017. The $0.90 increase in our diluted earnings per share included the impact of the tax law changes, which decreased diluted earnings per share for fiscal 2018 by $0.40. The impact of the pension settlement charge, net of taxes, decreased diluted earnings per share for fiscal 2017 by $0.47. Excluding these impacts, diluted earnings per share would have been $6.74 and $5.91 for fiscal 2018 and 2017, respectively, an increase of $0.83. This increase was due to increases of $0.82 from higher revenues and operating results and $0.05 from lower weighted average shares outstanding, partially offset by decreases of $0.02 from lower non- operating income and $0.02 from higher net income attributable to non-controlling interest. For information regarding our earnings per share calculations, see Note 3 (Earnings Per Share) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” We have presented our effective tax rate and diluted earnings per share excluding the impacts of the tax law changes in fiscal 2018 and the pension settlement charge in fiscal 2017, as we believe doing so facilitates understanding as to both the impact of these changes and our financial performance when comparing these periods.

Liquidity and Capital Resources Our primary sources of liquidity are cash flows from operations, available cash reserves and debt capacity available under various credit facilities. We could raise additional funds through other public or private debt or equity financings. We may use our available or additional funds to, among other things: • facilitate purchases, redemptions and exchanges of shares and pay dividends; • acquire complementary businesses or technologies; • take advantage of opportunities, including more rapid expansion; or • develop new services and solutions. As of August 31, 2019, Cash and cash equivalents were $6.1 billion, compared with $5.1 billion as of August 31, 2018. Cash flows from operating, investing and financing activities, as reflected in our Consolidated Cash Flows Statements, are summarized in the following table:

Fiscal 2019 to 2018 2019 2018 Change (in millions of U.S. dollars) Net cash provided by (used in): Operating activities $ 6,627 $ 6,027 $ 600 Investing activities (1,756) (1,250) (506) Financing activities (3,767) (3,709) (58) Effect of exchange rate changes on cash and cash equivalents (39) (134) 95 Net increase (decrease) in cash and cash equivalents $ 1,065 $ 934 $ 131

Operating activities: The $600 million year-over-year increase in operating cash flow was due to higher net income as well as changes in operating assets and liabilities, including an increase in accounts payable, partially offset by higher tax disbursements. Investing activities: The $506 million increase in cash used was primarily due to higher spending on business acquisitions and investments. For additional information, see Note 6 (Business Combinations) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” Financing activities: The $58 million increase in cash used was primarily due to an increase in cash dividends paid as well as an increase in purchases of shares, partially offset by an increase in proceeds from share issuances and a decrease in the purchase of additional interests in consolidated subsidiaries. For additional information, see Note 14 (Material Transactions Affecting Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” We believe that our current and longer-term working capital, investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and, to the extent necessary, from our borrowing facilities and future financial market activities. Substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds. In addition, domestic cash inflows for our Irish parent, principally dividend distributions from lower-tier subsidiaries, have been sufficient to meet our historic cash requirements, and we expect this to continue into the future.

Borrowing Facilities See Note 9 (Borrowings and Indebtedness) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Share Purchases and Redemptions

We intend to continue to use a significant portion of cash generated from operations for share repurchases during fiscal 2020. The number of shares ultimately repurchased under our open-market share purchase program may vary depending on numerous factors, including, without limitation, share price and other market conditions, our ongoing capital allocation

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document planning, the levels of cash and debt balances, other demands for cash, such as acquisition activity, general economic and/ or business conditions, and board and management discretion. Additionally, as these factors

may change over the course of the year, the amount of share repurchase activity during any particular period cannot be predicted and may fluctuate from time to time. Share repurchases may be made from time to time through open- market purchases, in respect of purchases and redemptions of Accenture Canada Holdings Inc. exchangeable shares, through the use of Rule 10b5-1 plans and/or by other means. The repurchase program may be accelerated, suspended, delayed or discontinued at any time, without notice. For additional information, see Note 14 (Material Transactions Affecting Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Subsequent Events See Note 14 (Material Transactions Affecting Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

Obligations and Commitments As of August 31, 2019, we had the following obligations and commitments to make future payments under contracts, contractual obligations and commercial commitments:

Payments due by period Less than More than Contractual Cash Obligations (1) Total 1 year 1-3 years 3-5 years 5 years (in millions of U.S. dollars) Long-term debt $ 23 $ 6 $ 11 $ 6 $ — Operating leases 3,840 688 1,114 792 1,246 Retirement obligations (2) 95 10 20 20 44 Purchase obligations and other commitments (3) 286 206 61 12 6 Total $ 4,244 $ 910 $ 1,206 $ 830 $ 1,296 ______Amounts in table may not total due to rounding.

(1) The liability related to unrecognized tax benefits has been excluded from the contractual obligations table because a reasonable estimate of the timing and amount of cash outflows from future tax settlements cannot be determined. For additional information, see Note 10 (Income Taxes) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” (2) Amounts represent projected payments under certain unfunded retirement plans for former pre-incorporation partners. Given these plans are unfunded, we pay these benefits directly. These plans were eliminated for active partners after May 15, 2001. (3) Other commitments include, among other things, information technology, software support and maintenance obligations, as well as other obligations in the ordinary course of business that we cannot cancel or where we would be required to pay a termination fee in the event of cancellation. Amounts shown do not include recourse that we may have to recover termination fees or penalties from clients.

Off-Balance Sheet Arrangements In the normal course of business and in conjunction with some client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients with respect to certain matters. To date, we have not been required to make any significant payment under any of these arrangements. For further discussion of these transactions, see Note 16 (Commitments and Contingencies) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

New Accounting Pronouncements See Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK All of our market risk sensitive instruments were entered into for purposes other than trading.

Foreign Currency Risk We are exposed to foreign currency risk in the ordinary course of business. We hedge material cash flow exposures when feasible using forward contracts. These instruments are subject to fluctuations in foreign currency exchange rates and credit risk. Credit risk is managed through careful selection and ongoing evaluation of the financial institutions utilized as counterparties. Certain of these hedge positions are undesignated hedges of balance sheet exposures such as intercompany loans and typically have maturities of less than one year. These hedges—primarily U.S. dollar/Japanese yen, U.S. dollar/Euro, U.S. dollar/Indian rupee, U.S. dollar/Swiss franc, U.S. dollar/Philippine peso, U.S. dollar/Australian dollar, U.S. dollar/U.K. pound, and U.S. dollar/Chinese yuan—are intended to offset remeasurement of the underlying assets and liabilities. Changes in the fair value of these derivatives are recorded in Other expense, net in the Consolidated Income Statements. Additionally, we have hedge positions that are designated cash flow hedges of certain intercompany charges relating to our global delivery model. These hedges—U.S. dollar/Indian rupee, U.S. dollar/Philippine peso, U.K. pound/Indian rupee, Euro/Indian rupee, Australian dollar/Indian rupee and Japanese yen/Chinese yuan, which typically have maturities not exceeding three years—are intended to partially offset the impact of foreign currency movements on future costs relating to our global delivery resources. For additional information, see Note 8 (Financial Instruments) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.” For designated cash flow hedges, gains and losses currently recorded in Accumulated other comprehensive loss are expected to be reclassified into earnings at the time when certain anticipated intercompany charges are accrued as Cost of services. As of August 31, 2019, it was anticipated that approximately $34 million of net gains, net of tax, currently recorded in Accumulated other comprehensive loss will be reclassified into Cost of services within the next 12 months. We use sensitivity analysis to determine the effects that market foreign currency exchange rate fluctuations may have on the fair value of our hedge portfolio. The sensitivity of the hedge portfolio is computed based on the market value of future cash flows as affected by changes in exchange rates. This sensitivity analysis represents the hypothetical changes in value of the hedge position and does not reflect the offsetting gain or loss on the underlying exposure. A 10% change in the levels of foreign currency exchange rates against the U.S. dollar (or other base currency of the hedge if not a U.S. dollar hedge) with all other variables held constant would have resulted in a change in the fair value of our hedge instruments of approximately $509 million and $483 million as of August 31, 2019 and 2018, respectively.

Interest Rate Risk The interest rate risk associated with our borrowing and investing activities as of August 31, 2019 is not material in relation to our consolidated financial position, results of operations or cash flows. While we may do so in the future, we have not used derivative financial instruments to alter the interest rate characteristics of our investment holdings or debt instruments.

Other Market Risk The privately held companies in which we invest are often in a start-up or development stage, which is inherently risky. The technologies or products these companies have under development are typically in the early stages and may never materialize, which could result in a loss of a substantial part of our investment in these companies. The evaluation of privately held companies is based on information that we request from these companies, which is not subject to the same disclosure regulations as U.S. publicly traded companies, and as such, the basis for these evaluations is subject to the timing and accuracy of the data received from these companies. We have minimal exposure on our long-term investments in privately held companies as these investments were not material in relation to our consolidated financial position, results of operations or cash flows as of August 31, 2019.

Equity Price Risk The equity price risk associated with our marketable equity securities that are subject to market price volatility is not material in relation to our consolidated financial position, results of operations or cash flows.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA See the Index to Consolidated Financial Statements and financial statements commencing on page F-1, which are incorporated herein by reference.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures Our management, with the participation of our principal executive officer and our principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. Based on that evaluation, the principal executive officer and the principal financial officer of Accenture plc have concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective at the reasonable assurance level.

Management’s Annual Report on Internal Control over Financial Reporting Our management is responsible for establishing and maintaining adequate internal control over financial reporting to provide reasonable assurance regarding the reliability of our financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Internal control over financial reporting includes those policies and procedures that: i. pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets; ii. provide reasonable assurance that the transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of management and our Board of Directors; and iii. provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial statements. Due to its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate due to changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013). Based on its evaluation, our management concluded that our internal control over financial reporting was effective as of the end of the fiscal year covered by this Annual Report on Form 10-K. KPMG LLP, an independent registered public accounting firm, has audited the Consolidated Financial Statements included in this Annual Report on Form 10-K and, as part of their audit, has issued its attestation report, included herein, on the effectiveness of our internal control over financial reporting. See “Report of Independent Registered Public Accounting Firm” on page F-2.

Changes in Internal Control over Financial Reporting There has been no change in our internal control over financial reporting that occurred during the fourth quarter of fiscal 2019 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE There have been no material changes to the procedures by which security holders may recommend nominees to our Board of Directors from those described in the proxy statement for our 2019 Annual General Meeting of Shareholders filed with the SEC on December 7, 2018. Information about our executive officers is contained in the discussion entitled “Information about our Executive Officers” in Part I of this Form 10-K. The remaining information called for by Item 10 will be included in the sections captioned “Re-Appointment of Directors,” “Corporate Governance” and “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

ITEM 11. EXECUTIVE COMPENSATION The information called for by Item 11 will be included in the sections captioned “Executive Compensation” and “Director Compensation” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued.

Number of Shares Remaining Number of Shares to be Weighted-Average Exercise Available for Future Issuance Issued Upon Exercise of Price of Outstanding Under Equity Compensation Outstanding Options, Options, Warrants and Plans (Excluding Securities Plan Category Warrants and Rights Rights (3) Reflected in 1st Column) Equity compensation plans approved by shareholders: 2001 Share Incentive Plan 68,253 (1) $ — — Amended and Restated 2010 Share Incentive Plan 19,468,188 (2) 48.105 16,684,906 Amended and Restated 2010 Employee Share Purchase Plan — N/A 30,454,275 Equity compensation plans not approved by shareholders — N/A — Total 19,536,441 47,139,181 ______(1) Consists of 68,253 restricted share units. (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options. (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE The information called for by Item 13 will be included in the section captioned “Corporate Governance” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES The information called for by Item 14 will be included in the section captioned “Audit” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES (a) List of documents filed as part of this report: 1. Financial Statements as of August 31, 2019 and August 31, 2018 and for the three years ended August 31, 2019—Included in Part II of this Form 10-K: Consolidated Balance Sheets Consolidated Income Statements Consolidated Statements of Comprehensive Income Consolidated Shareholders’ Equity Statements Consolidated Cash Flows Statements Notes to Consolidated Financial Statements 2. Financial Statement Schedules: None 3. Exhibit Index:

Exhibit Number Exhibit 3.1 Amended and Restated Memorandum and Articles of Association of Accenture plc (incorporated by reference to Exhibit 3.1 to Accenture plc’s 8-K filed on February 7, 2018) 3.2 Certificate of Incorporation of Accenture plc (incorporated by reference to Exhibit 3.2 to Accenture plc’s 8-K12B filed on September 1, 2009 (the “8-K12B”)) 4.1 Description of Accenture plc’s Securities (filed herewith) 10.1 Form of Voting Agreement, dated as of April 18, 2001, among Accenture Ltd and the covered persons party thereto as amended and restated as of February 3, 2005 (incorporated by reference to Exhibit 9.1 to the Accenture Ltd February 28, 2005 10-Q (File No. 001-16565)) 10.2 Assumption Agreement of the Amended and Restated Voting Agreement, dated September 1, 2009 (incorporated by reference to Exhibit 10.4 to the 8-K12B) 10.3* Form of Non-Competition Agreement, dated as of April 18, 2001, among Accenture Ltd and certain employees (incorporated by reference to Exhibit 10.2 to the Accenture Ltd Registration Statement on Form S-1 (File No. 333-59194) filed on April 19, 2001) 10.4 Assumption and General Amendment Agreement between Accenture plc and Accenture Ltd, dated September 1, 2009 (incorporated by reference to Exhibit 10.1 to the 8-K12B) 10.5* 2001 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the Accenture Ltd Registration Statement on Form S-1/A (File No. 333-59194) filed on July 12, 2001) 10.6* Amended and Restated 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.1 to Accenture plc’s 8-K filed on February 7, 2018) 10.7* Amended and Restated 2010 Employee Share Purchase Plan (incorporated by reference to Exhibit 10.2 to Accenture plc’s 8-K filed on February 3, 2016) 10.8 Form of Support Agreement, dated as of May 23, 2001, between Accenture Ltd and Accenture Canada Holdings Inc. (incorporated by reference to Exhibit 10.9 to the Accenture Ltd Registration Statement on Form S-1/A (the “July 2, 2001 Form S-1/A”)) 10.9 First Supplemental Agreement to Support Agreement among Accenture plc, Accenture Ltd and Accenture Canada Holdings Inc., dated September 1, 2009 (incorporated by reference to Exhibit 10.2 to the 8-K12B) 10.10* Form of Employment Agreement of executive officers in the United States (incorporated by reference to Exhibit 10.3 to the February 28, 2013 10-Q) 10.11* Form of Employment Agreement of executive officers in the United Kingdom (incorporated by reference to Exhibit 10.16 to the August 31, 2013 10-K)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 10.12* Form of Employment Agreement of executive officers in Singapore (incorporated by reference to Exhibit 10.17 to the August 31, 2015 10-K) 10.13 Form of Articles of Association of Accenture Canada Holdings Inc. (incorporated by reference to Exhibit 10.11 to the July 2, 2001 Form S-1/A) 10.14 Articles of Amendment to Articles of Association of Accenture Canada Holdings Inc. (incorporated by reference to Exhibit 10.21 to the August 31, 2013 10-K)

10.15 Form of Exchange Trust Agreement by and between Accenture Ltd and Accenture Canada Holdings Inc. and CIBC Mellon Trust Company, made as of May 23, 2001 (incorporated by reference to Exhibit 10.12 to the July 2, 2001 Form S-1/A) 10.16 First Supplemental Agreement to Exchange Trust Agreement among Accenture plc, Accenture Ltd, Accenture Canada Holdings Inc. and Accenture Inc., dated September 1, 2009 (incorporated by reference to Exhibit 10.3 to the 8-K12B) 10.17* Form of Key Executive Performance-Based Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the February 28, 2018 10-Q) 10.18* Form of Key Executive Performance-Based Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.2 to the February 28, 2019 10-Q) 10.19* Form of Accenture Leadership Performance Equity Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the February 28, 2017 10-Q) 10.20* Form of Accenture Leadership Performance Equity Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.4 to the February 28, 2018 10-Q) 10.21* Form of Accenture Leadership Performance Equity Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.3 to the February 28, 2019 10-Q) 10.22* Form of Voluntary Equity Investment Program Matching Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.5 to the February 28, 2018 10-Q) 10.23* Form of Voluntary Equity Investment Program Matching Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.4 to the February 28, 2019 10-Q) 10.24* Form of CEO Discretionary Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.6 to the February 28, 2018 10-Q) 10.25* Form of CEO Discretionary Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.5 to the February 28, 2019 10-Q) 10.26* Form of Director Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.6 to the February 28, 2019 10-Q) 10.27* Accenture LLP Leadership Separation Benefits Plan (incorporated by reference to Exhibit 10.30 to the August 31, 2017 10-K) 10.28* Description of Global Annual Bonus Plan (incorporated by reference to Exhibit 10.31 to the August 31, 2017 10-K) 10.29* Form of Indemnification Agreement, between Accenture Inc. and the indemnitee party thereto (incorporated by reference to Exhibit 10.28 to the August 31, 2018 10-K) 21.1 Subsidiaries of the Registrant (filed herewith) 23.1 Consent of KPMG LLP (filed herewith) 23.2 Consent of KPMG LLP related to the Accenture plc 2010 Employee Share Purchase Plan (filed herewith) 24.1 Power of Attorney (included on the signature page hereto) 31.1 Certification of the Principal Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith) 31.2 Certification of the Principal Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 32.1 Certification of the Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith) 32.2 Certification of the Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith) 99.1 Amended and Restated Accenture plc 2010 Employee Share Purchase Plan Financial Statements (filed herewith)

101 The following financial information from Accenture plc’s Annual Report on Form 10-K for the fiscal year ended August 31, 2019, formatted in Inline XBRL: (i) Consolidated Balance Sheets as of August 31, 2019 and August 31, 2018, (ii) Consolidated Income Statements for the years ended August 31, 2019, 2018 and 2017, (iii) Consolidated Statements of Comprehensive Income for the years ended August 31, 2019, 2018 and 2017, (iv) Consolidated Shareholders’ Equity Statements for the years ended August 31, 2019, 2018 and 2017, (v) Consolidated Cash Flows Statements for the years ended August 31, 2019, 2018 and 2017, and (vi) the Notes to Consolidated Financial Statements 104 The cover page from Accenture plc’s Annual Report on Form 10-K for the year ended August 31, 2019, formatted in Inline XBRL (included as Exhibit 101)

(*) Indicates management contract or compensatory plan or arrangement. The agreements and other documents filed as exhibits to this report are not intended to provide factual information or other disclosure other than with respect to the terms of the agreements or other documents themselves, and you should not rely on them for that purpose. In particular, any representations and warranties made by us in these agreements or other documents were made solely within the specific context of the relevant agreement or document and may not describe the actual state of affairs as of the date they were made or at any other time.

ITEM 16. FORM 10-K SUMMARY Not applicable.

SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf on October 29, 2019 by the undersigned, thereunto duly authorized.

ACCENTURE PLC

By: /s/ JULIE SWEET Name: Julie Sweet Title: Chief Executive Officer

POWER OF ATTORNEY KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Julie Sweet, KC McClure and Joel Unruch, and each of them, as his or her true and lawful attorneys-in-fact and agents, with power to act with or without the others and with full power of substitution and resubstitution, to do any and all acts and things and to execute any and all instruments which said attorneys and agents and each of them may deem necessary or desirable to enable the registrant to comply with the U.S. Securities Exchange Act of 1934, as amended, and any rules, regulations and requirements of the U.S. Securities and Exchange Commission thereunder in connection with the registrant’s Annual Report on Form 10-K for the fiscal year ended August 31, 2019 (the “Annual Report”), including specifically, but without limiting the generality of the foregoing, power and authority to sign the name of the registrant and the name of the undersigned, individually and in his or her capacity as a director or officer of the registrant, to the Annual Report as filed with the U.S. Securities and Exchange Commission, to any and all amendments thereto, and to any and all instruments or documents filed as part thereof or in connection therewith; and each of the undersigned hereby ratifies and confirms all that said attorneys and agents and each of them shall do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below on October 29, 2019 by the following persons on behalf of the registrant and in the capacities indicated.

Signature Title

/s/ JULIE SWEET Chief Executive Officer and Director Julie Sweet (principal executive officer)

/s/ KC MCCLURE Chief Financial Officer KC McClure (principal financial officer)

/s/ RICHARD P. CLARK Chief Accounting Officer Richard P. Clark (principal accounting officer)

/s/ DAVID P. ROWLAND Executive Chairman of the Board and Director David P. Rowland

/s/ MARJORIE MAGNER Lead Director Marjorie Magner

/s/ JAIME ARDILA Director Jaime Ardila

/s/ HERBERT HAINER Director Herbert Hainer

/s/ NANCY MCKINSTRY Director Nancy McKinstry

/s/ GILLES C. PÉLISSON Director Gilles C. Pélisson

/s/ PAULA A. PRICE Director Paula A. Price

/s/ VENKATA S.M. RENDUCHINTALA Director Venkata S.M. Renduchintala

/s/ ARUN SARIN Director Arun Sarin

/s/ FRANK K. TANG Director Frank K. Tang

/s/ TRACEY T. TRAVIS Director Tracey T. Travis

ACCENTURE PLC INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Page Report of Independent Registered Public Accounting Firm F-2 Consolidated Financial Statements as of August 31, 2019 and 2018 and for the years ended August 31, 2019, 2018 and 2017: Consolidated Balance Sheets F-5 Consolidated Income Statements F-6 Consolidated Statements of Comprehensive Income F-7 Consolidated Shareholders’ Equity Statements F-8 Consolidated Cash Flows Statements F-11 Notes to Consolidated Financial Statements F-12

F- 1

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors Accenture plc:

Opinions on the Consolidated Financial Statements and Internal Control Over Financial Reporting We have audited the accompanying consolidated balance sheets of Accenture plc (and subsidiaries) (the Company) as of August 31, 2019 and 2018, the related consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the years in the three-year period ended August 31, 2019, and the related notes (collectively, the consolidated financial statements). We also have audited the Company’s internal control over financial reporting as of August 31, 2019, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of August 31, 2019 and 2018, and the results of its operations and its cash flows for each of the years in the three-year period ended August 31, 2019, in conformity with U.S. generally accepted accounting principles. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of August 31, 2019 based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

Change in Accounting Principle

As discussed in Note 1 to the consolidated financial statements, the Company changed its method of accounting for revenue and certain costs effective September 1, 2018 due to the adoption of Accounting Standard Update (ASU) No. 2014-09, which established Accounting Standard Codification Topic 606, Revenue from Contracts with Customers and its method of accounting for income taxes related to intra-entity transfers of assets effective September 1, 2018 due to the adoption of ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.

Basis for Opinions The Company’s management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying Management’s Annual Report on Internal Control over Financial Reporting appearing under Item 9A. Our responsibility is to express an opinion on the Company’s consolidated financial statements and an opinion on the Company’s internal control over financial reporting based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud, and whether effective internal control over financial reporting was maintained in all material respects.

Our audits of the consolidated financial statements included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. Our audit of internal control over financial reporting included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audits also included performing such other procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.

Definition and Limitations of Internal Control Over Financial Reporting A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Critical Audit Matters The critical audit matters communicated below are matters arising from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate. Evaluation of estimated costs to complete certain technology integration consulting services contracts As discussed in Notes 1 and 2 to the consolidated financial statements, revenues from contracts for technology integration consulting services where the Company designs, builds, and implements new or enhanced system applications and related processes for its clients are recognized over time since control of the system is transferred continuously to the client. Generally, revenue is recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying the Company’s performance obligations, which typically occurs over time periods ranging from six months to two years.

We identified the evaluation of estimated costs to complete certain technology integration consulting services contracts as a critical audit matter. Subjective auditor judgment was required to evaluate the assumptions used to develop the estimate of costs to complete the contracts.

The primary procedures we performed to address this critical audit matter included the following. We tested certain internal controls over the Company’s process for estimating costs to complete technology integration consulting services contracts, including controls over the assumptions used to develop the estimate of costs to complete the contracts. We tested the estimated costs to complete for certain technology integration consulting services contracts by evaluating:

• The scope of the work and timing of delivery for consistency with the underlying contractual terms; • The estimate for consistency with the status of delivery, based on internal and customer-facing information; • Changes to estimated costs, if any, including the amount and timing of the change; and • Actual costs incurred subsequent to the balance sheet date to assess if they were consistent with the estimate for that time period. We evaluated the Company’s ability to estimate costs by comparing estimates developed at contract inception to actual costs ultimately incurred to satisfy the performance obligation.

Evaluation of unrecognized tax benefits

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document As discussed in Note 10 to the consolidated financial statements, the Company has $1,233 million of unrecognized tax benefits as of August 31, 2019. The Company recognizes tax positions when it believes such positions are more likely than not of being sustained if challenged. Recognized tax positions are measured at

F- 3

the largest amount of benefit greater than 50 percent likely of being realized. The Company uses estimates and assumptions in determining the amount of unrecognized tax benefits.

We identified the evaluation of the Company’s unrecognized tax benefits related to transfer pricing and certain other intercompany transactions as a critical audit matter. Complex auditor judgment was required in evaluating the Company’s interpretation of tax law and its analysis of the recognition and measurement of its tax positions.

The primary procedures we performed to address this critical audit matter included the following. We tested certain internal controls over the Company’s unrecognized tax benefits process, including controls over transfer pricing and certain other intercompany transactions. We involved tax and transfer pricing professionals with specialized skills and knowledge, who assisted in:

• Evaluating the Company’s interpretation of tax laws and income tax consequences of intercompany transactions, including internal restructurings and intra-entity transfers of assets; • Assessing transfer pricing studies for compliance with applicable laws and regulations; • Analyzing the Company’s tax positions, including the methodology over the measurement of unrecognized tax benefits related to transfer pricing; • Evaluating the Company’s determination of unrecognized tax benefits, including the associated effect in other jurisdictions; and • Inspecting settlements with applicable taxing authorities. In addition, we evaluated the Company’s ability to estimate its unrecognized tax benefits by comparing historical unrecognized tax benefits to actual results upon the conclusion of examinations by applicable taxing authorities.

/s/ KPMG LLP

We have served as the Company’s auditor since 2002.

Chicago, Illinois October 29, 2019

F- 4

ACCENTURE PLC CONSOLIDATED BALANCE SHEETS August 31, 2019 and 2018 (In thousands of U.S. dollars, except share and per share amounts)

August 31, August 31, 2019 2018

ASSETS CURRENT ASSETS:

Cash and cash equivalents $ 6,126,853 $ 5,061,360 Short-term investments 3,313 3,192 Receivables and contract assets 8,095,071 7,496,368 Other current assets 1,225,364 1,024,639 Total current assets 15,450,601 13,585,559 NON-CURRENT ASSETS:

Contract assets 71,002 23,036 Investments 240,313 215,532 Property and equipment, net 1,391,166 1,264,020 Goodwill 6,205,550 5,383,012 Deferred contract costs 681,492 705,124 Deferred income taxes, net 4,349,464 2,086,807 Other non-current assets 1,400,292 1,185,993 Total non-current assets 14,339,279 10,863,524 TOTAL ASSETS $ 29,789,880 $ 24,449,083 LIABILITIES AND SHAREHOLDERS’ EQUITY

CURRENT LIABILITIES:

Current portion of long-term debt and bank borrowings $ 6,411 $ 5,337 Accounts payable 1,646,641 1,348,802 Deferred revenues 3,188,835 2,837,682 Accrued payroll and related benefits 4,890,542 4,569,172 Income taxes payable 378,017 497,885 Other accrued liabilities 951,450 892,873 Total current liabilities 11,061,896 10,151,751 NON-CURRENT LIABILITIES:

Long-term debt 16,247 19,676 Deferred revenues 565,224 618,124 Retirement obligation 1,765,914 1,410,656 Deferred income taxes, net 133,232 125,729 Income taxes payable 892,688 956,836 Other non-current liabilities 526,988 441,723 Total non-current liabilities 3,900,293 3,572,744 COMMITMENTS AND CONTINGENCIES SHAREHOLDERS’ EQUITY: Ordinary shares, par value 1.00 euros per share, 40,000 shares authorized and issued as of August 31, 2019 and August 31, 2018 57 57

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Class A ordinary shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 654,739,267 and 663,327,677 shares issued as of August 31, 2019 and August 31, 2018, respectively 15 15 Class X ordinary shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 609,404 and 655,521 shares issued and outstanding as of August 31, 2019 and August 31, 2018, respectively — — Restricted share units 1,411,903 1,234,623 Additional paid-in capital 5,804,448 4,870,764 Treasury shares, at cost: Ordinary, 40,000 shares as of August 31, 2019 and August 31, 2018; Class A ordinary, 18,964,863 and 24,293,199 shares as of August 31, 2019 and August 31, 2018, respectively (1,388,376) (2,116,948) Retained earnings 10,421,538 7,952,413 Accumulated other comprehensive loss (1,840,577) (1,576,171) Total Accenture plc shareholders’ equity 14,409,008 10,364,753 Noncontrolling interests 418,683 359,835 Total shareholders’ equity 14,827,691 10,724,588 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 29,789,880 $ 24,449,083

The accompanying Notes are an integral part of these Consolidated Financial Statements.

F- 5

ACCENTURE PLC CONSOLIDATED INCOME STATEMENTS For the Years Ended August 31, 2019, 2018 and 2017 (In thousands of U.S. dollars, except share and per share amounts)

2019 2018 2017 REVENUES: Revenues $ 43,215,013 $ 40,992,534 $ 36,176,841 OPERATING EXPENSES: Cost of services 29,900,325 28,499,170 25,105,349 Sales and marketing 4,447,456 4,196,201 3,752,313 General and administrative costs 2,562,158 2,398,384 2,127,777 Total operating expenses 36,909,939 35,093,755 30,985,439 OPERATING INCOME 6,305,074 5,898,779 5,191,402 Interest income 87,508 56,337 37,940 Interest expense (22,963) (19,539) (15,545) Other income (expense), net (117,822) (127,484) (87,720) Pension settlement charge — — (509,793) Gain (loss) on sale of businesses — — (252) INCOME BEFORE INCOME TAXES 6,251,797 5,808,093 4,616,032 Provision for income taxes 1,405,556 1,593,499 981,100 NET INCOME 4,846,241 4,214,594 3,634,932 Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (6,694) (95,063) (149,131) Net income attributable to noncontrolling interests – other (60,435) (59,624) (40,652) NET INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 4,779,112 $ 4,059,907 $ 3,445,149 Weighted average Class A ordinary shares: Basic 638,098,125 628,451,742 620,104,250 Diluted 650,204,873 655,296,150 660,463,227 Earnings per Class A ordinary share: Basic $ 7.49 $ 6.46 $ 5.56 Diluted $ 7.36 $ 6.34 $ 5.44 Cash dividends per share $ 2.92 $ 2.66 $ 2.42

The accompanying Notes are an integral part of these Consolidated Financial Statements.

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ACCENTURE PLC CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME For the Years Ended August 31, 2019, 2018 and 2017 (In thousands of U.S. dollars)

2019 2018 2017 NET INCOME $ 4,846,241 $ 4,214,594 $ 3,634,932 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX: Foreign currency translation (132,707) (305,225) 149,920 Defined benefit plans (253,039) 21,335 368,885 Cash flow hedges 123,003 (198,645) 46,624 Investments (1,663) 1,148 1,507 OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC (264,406) (481,387) 566,936 Other comprehensive income (loss) attributable to noncontrolling interests (6,749) (2,233) 31,724 COMPREHENSIVE INCOME $ 4,575,086 $ 3,730,974 $ 4,233,592

COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 4,514,706 $ 3,578,520 $ 4,012,085 Comprehensive income attributable to noncontrolling interests 60,380 152,454 221,507 COMPREHENSIVE INCOME $ 4,575,086 $ 3,730,974 $ 4,233,592

The accompanying Notes are an integral part of these Consolidated Financial Statements.

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ACCENTURE PLC CONSOLIDATED SHAREHOLDERS’ EQUITY STATEMENTS For the Years Ended August 31, 2019, 2018 and 2017 (In thousands of U.S. dollars and share amounts)

Class A Class X Ordinary Ordinary Ordinary Accumulated Total Shares Shares Shares Treasury Shares Additional Other Accenture plc Total No. No. No. Restricted Paid-in No. Retained Comprehensive Shareholders’ Noncontrolling Shareholders’ $ Shares $ Shares $ Shares Share Units Capital $ Shares Earnings Loss Equity Interests Equity Balance as of $57 40 $15 654,203 $— 21,917 $ 1,004,128 $ 2,924,729 $ (2,591,907) (33,570) $ 7,879,960 $ (1,661,720) $ 7,555,262 $ 634,114 $ 8,189,376 August 31, 2016 Net income 3,445,149 3,445,149 189,783 3,634,932 Other 566,936 566,936 31,724 598,660 comprehensive income (loss) Purchases of 98,039 (2,552,880) (21,258) (2,454,841) (98,039) (2,552,880) Class A ordinary shares Cancellation of (1) (26,858) (413,509) 3,014,356 26,858 (2,600,846) — — treasury shares Share-based 755,011 40,224 795,235 795,235 compensation expense Purchases/ (1,386) (92,160) (92,160) (4,011) (96,171) redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares Issuances of Class A ordinary shares: Employee 10,861 (715,790) 975,322 481,341 4,521 (90,612) 650,261 25,784 676,045 share programs Upon 760 5,595 5,595 (5,595) — redemption of Accenture Holdings plc ordinary shares Dividends 51,677 (1,550,411) (1,498,734) (68,844) (1,567,578) Other, net (21,841) (1,385) (23,226) 55,807 32,581

Balance as of $57 40 $14 638,966 $— 20,531 $ 1,095,026 $ 3,516,399 $ (1,649,090) (23,449) $ 7,081,855 $ (1,094,784) $ 8,949,477 $ 760,723 $ 9,710,200 August 31, 2017

F- 8

ACCENTURE PLC CONSOLIDATED SHAREHOLDERS’ EQUITY STATEMENTS — (continued) For the Years Ended August 31, 2019, 2018, and 2017 (In thousands of U.S. dollars and share amounts)

Other (481,387) (481,387) (2,233) (483,620) comprehensive income (loss) Purchases of 49,766 (2,554,084) (16,706) (2,504,318) (49,766) (2,554,084) Class A ordinary shares Cancellation of (11,621) (206,782) 1,582,067 11,621 (1,375,285) — — treasury shares Share-based 913,801 63,107 976,908 976,908 compensation expense Purchases/ (821) (80,169) (80,169) (4,841) (85,010) redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares Issuances of Class A ordinary shares: Employee 10,077 (829,085) 1,132,024 504,159 4,201 (68,656) 738,442 14,704 753,146 share programs Upon 1 25,906 (19,054) 408,652 408,653 (408,653) — redemption of Accenture Holdings plc ordinary shares Dividends 54,881 (1,725,953) (1,671,072) (37,652) (1,708,724) Other, net (12,233) (19,455) (31,688) (67,134) (98,822)

Balance as of $57 40 $15 663,328 $— 656 $ 1,234,623 $ 4,870,764 $ (2,116,948) (24,333) $ 7,952,413 $ (1,576,171) $ 10,364,753 $ 359,835 $ 10,724,588 August 31, 2018

F- 9

ACCENTURE PLC CONSOLIDATED SHAREHOLDERS’ EQUITY STATEMENTS — (continued) For the Years Ended August 31, 2019, 2018, and 2017 (In thousands of U.S. dollars and share amounts)

Class A Class X Ordinary Ordinary Ordinary Accumulated Total Shares Shares Shares Treasury Shares Additional Other Accenture plc Total No. No. No. Restricted Paid-in No. Retained Comprehensive Shareholders’ Noncontrolling Shareholders’ $ Shares $ Shares $ Shares Share Units Capital $ Shares Earnings Loss Equity Interests Equity Cumulative 2,134,818 2,134,818 3,158 2,137,976 effect adjustment Net income 4,779,112 4,779,112 67,129 4,846,241 Other (264,406) (264,406) (6,749) (271,155) comprehensive income (loss) Purchases of 3,302 (2,669,336) (16,431) (2,666,034) (3,302) (2,669,336) Class A shares Cancellation of (17,599) (326,092) 2,745,321 17,599 (2,419,229) — — treasury shares Share-based 1,023,794 69,459 1,093,253 1,093,253 compensation expense Purchases/ (47) (21,768) (21,768) (10) (21,778) redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares Issuances of 9,010 (903,526) 1,219,600 652,587 4,160 (121,250) 847,411 1,034 848,445 Class A shares for employee share programs Dividends 57,012 (1,918,737) (1,861,725) (2,628) (1,864,353) Other, net (10,817) 14,411 3,594 216 3,810

Balance as of $57 40 $15 654,739 $— 609 $ 1,411,903 $ 5,804,448 $ (1,388,376) (19,005) $ 10,421,538 $ (1,840,577) $ 14,409,008 $ 418,683 $ 14,827,691 August 31, 2019

The accompanying Notes are an integral part of these Consolidated Financial Statements.

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ACCENTURE PLC CONSOLIDATED CASH FLOWS STATEMENTS For the Years Ended August 31, 2019, 2018 and 2017 (In thousands of U.S. dollars)

2019 2018 2017 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 4,846,241 $ 4,214,594 $ 3,634,932 Adjustments to reconcile Net income to Net cash provided by (used in) operating activities— Depreciation, amortization and asset impairments 892,760 926,776 801,789 Share-based compensation expense 1,093,253 976,908 795,235 Pension settlement charge — — 460,908 (Gain) loss on sale of businesses — — 252 Deferred income taxes, net (96,360) 94,000 (364,133) Other, net (87,522) 7,609 88,123 Change in assets and liabilities, net of acquisitions— Receivables and contract assets, current and non-current (526,297) (710,804) (73,322) Other current and non-current assets (489,817) (510,102) (415,568) Accounts payable 177,186 (167,971) 173,712 Deferred revenues, current and non-current 258,067 176,853 (38,954) Accrued payroll and related benefits 386,930 646,416 (117,725) Income taxes payable, current and non-current (162,916) 183,933 15,721 Other current and non-current liabilities 335,428 188,479 12,069 Net cash provided by (used in) operating activities 6,626,953 6,026,691 4,973,039 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property and equipment (599,009) (619,187) (515,919) Purchases of businesses and investments, net of cash acquired (1,193,071) (657,546) (1,704,188) Proceeds from the sale of businesses and investments, net of cash transferred 27,951 20,197 (24,035) Other investing, net 8,553 6,932 10,263 Net cash provided by (used in) investing activities (1,755,576) (1,249,604) (2,233,879) CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from issuance of ordinary shares 848,445 753,146 676,045 Purchases of shares (2,691,114) (2,639,094) (2,649,051) Proceeds from (repayments of) long-term debt, net (4,772) (4,195) (2,120) Cash dividends paid (1,864,353) (1,708,724) (1,567,578) Other, net (55,377) (110,161) (17,531) Net cash provided by (used in) financing activities (3,767,171) (3,709,028) (3,560,235) Effect of exchange rate changes on cash and cash equivalents (38,713) (133,559) 42,326 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,065,493 934,500 (778,749) CASH AND CASH EQUIVALENTS, beginning of period 5,061,360 4,126,860 4,905,609 CASH AND CASH EQUIVALENTS, end of period $ 6,126,853 $ 5,061,360 $ 4,126,860 SUPPLEMENTAL CASH FLOW INFORMATION: Interest paid $ 22,624 $ 19,673 $ 15,751 Income taxes paid, net $ 1,587,273 $ 1,373,244 $ 1,288,788

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document The accompanying Notes are an integral part of these Consolidated Financial Statements.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business Accenture plc is one of the world’s leading organizations providing consulting, technology and outsourcing services and operates globally with one common brand and business model designed to enable it to provide clients around the world with the same high level of service. Drawing on a combination of industry and functional expertise, technology and innovation capabilities, alliance relationships and global delivery resources, Accenture plc seeks to provide differentiated innovative services that help clients measurably improve their business performance and create sustainable value for their customers and stakeholders. Accenture plc’s global delivery model enables it to assemble integrated teams to provide high-quality, cost- effective solutions to clients.

Basis of Presentation The Consolidated Financial Statements include the accounts of Accenture plc, an Irish company, and our controlled subsidiary companies. Accenture plc is an Irish public limited company, which operates its business through its subsidiaries. Prior to March 13, 2018, Accenture plc’s only business was to hold ordinary and deferred shares in, and to act as the controlling shareholder of, its subsidiary, Accenture Holdings plc, an Irish public limited company. We operated our business through Accenture Holdings plc and subsidiaries of Accenture Holdings plc. Accenture plc controlled Accenture Holdings plc’s management and operations and consolidated Accenture Holdings plc’s results in our Consolidated Financial Statements. On March 13, 2018, Accenture Holdings plc merged with and into Accenture plc, with Accenture plc as the surviving entity. As a result, all of the assets and liabilities of Accenture Holdings plc were acquired by Accenture plc, and Accenture Holdings plc ceased to exist. In connection with this internal merger, shareholders of Accenture Holdings plc (other than Accenture entities that held shares of Accenture Holdings plc), who primarily consisted of current and former members of Accenture Leadership and their permitted transferees, received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders. The shares of Accenture Holdings plc (for applicable periods) and Accenture Canada Holdings Inc. held by persons other than us are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interest percentage was less than 1% as of August 31, 2019 and 2018, respectively.

All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2019” means the 12-month period that ended on August 31, 2019. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year. The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may be different from those estimates.

Revenue Recognition We account for revenue in accordance with FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which we adopted on September 1, 2018 using the modified retrospective method. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation based on the relative standalone selling price. The primary method used to estimate standalone selling price is the expected cost plus a margin approach, under which we forecast our expected costs of satisfying a performance obligation and then add an appropriate margin for that distinct good or service based on margins for similar services sold on a standalone basis. While determining relative standalone selling price and identifying separate performance obligations require judgment, generally relative standalone selling prices and the

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document separate performance obligations are readily identifiable as we sell those performance obligations unaccompanied by other performance obligations. Contract modifications are routine in the performance

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Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Table of Contents ACCENTURE PLC NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (continued) (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed) of our contracts. Contracts are often modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. Our revenues are derived from contracts for outsourcing services, technology integration consulting services and non- technology consulting services. These contracts have different terms based on the scope, performance obligations and complexity of the engagement, which frequently require us to make judgments and estimates in recognizing revenues. We have many types of contracts, including time-and-materials contracts, fixed-price contracts, fee-per-transaction contracts and contracts with multiple fee types. The nature of our contracts gives rise to several types of variable consideration, including incentive fees. Many contracts include incentives or penalties related to costs incurred, benefits produced or adherence to schedules that may increase the variability in revenues and margins earned on such contracts. These variable amounts generally are awarded or refunded upon achievement of or failure to achieve certain performance metrics, milestones or cost targets and can be based upon client discretion. We include these variable fees in the estimated transaction price when there is a basis to reasonably estimate the amount of the fee and it is not probable a significant reversal of revenue will occur. These estimates reflect the expected value of the variable fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. Outsourcing Contracts Our outsourcing contracts typically span several years. Revenues are generally recognized on outsourcing contracts over time because our clients benefit from the services as they are performed. Outsourcing contracts require us to provide a series of distinct services each period over the contract term. Revenues from unit-priced contracts are recognized as transactions are processed. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Technology Integration Consulting Services Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems and related processes for our clients are recognized over time as control of the system is transferred continuously to the client. Contracts for technology integration consulting services generally span six months to two years. Generally, revenue is recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Revenues, including estimated fees, are recorded proportionally as costs are incurred. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. Non-Technology Integration Consulting Services Our contracts for non-technology integration consulting services are typically less than a year in duration. Revenues are generally recognized over time as our clients benefit from the services as they are performed, or the contract includes termination provisions enabling payment for performance completed to date. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g. time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Revenues from fixed-price contracts are generally recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. For non-technology integration consulting contracts which do not qualify to recognize revenue over time, we recognize revenues at a point in time when we satisfy our performance obligations and the client obtains control of the promised good or service. Contract Estimates

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Estimates of total contract revenues and costs are continuously monitored over the lives of our contracts, and recorded revenues and cost estimates are subject to revision as the contract progresses. If at any time the estimate

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Employee Share-Based Compensation Arrangements Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.

Income Taxes We calculate and provide for income taxes in each of the tax jurisdictions in which we operate. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. We establish liabilities or reduce assets when we believe tax positions are not more likely than not of being sustained if challenged. Recognized tax positions are measured at the largest amount of benefit greater than 50 percent likely of being realized. Each fiscal quarter, we evaluate tax positions and adjust the related tax assets and liabilities in light of changing facts and circumstances.

Translation of Non-U.S. Currency Amounts Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive income (loss). Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments.

Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including certificates of deposit and time deposits. Cash and cash equivalents also include restricted cash of $159 and $45,658 as of August 31, 2019 and 2018, respectively, which primarily relates to cash held to meet certain insurance requirements. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings.

Allowances for Client Receivables We record our client receivables at their face amounts less allowances. On a periodic basis, we evaluate our receivables and establish allowances based on historical experience and other currently available information. As of August 31, 2019 and 2018, total allowances recorded for client receivables were $45,538 and $49,913, respectively. The allowance reflects our best estimate of collectibility risks on outstanding receivables. In limited circumstances, we

Concentrations of Credit Risk Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments and client receivables, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited.

Investments All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or fair value measurement alternative method of accounting. For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. For equity securities without a readily determinable fair value, we use the fair value measurement alternative and measure the securities at cost less impairment, if any, plus or minus observable price changes in orderly transactions for an identical or similar investment of the same issuer. Investments are periodically assessed for other-than-temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its estimated fair value.

Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:

Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years

Goodwill Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. We review the recoverability of goodwill by reportable operating segment annually, or more frequently when indicators of impairment exist. Based on the results of our annual impairment analysis, we determined that no impairment existed as of August 31, 2019 or 2018, as each reportable operating segment’s estimated fair value substantially exceeded its carrying value.

Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to sixteen years.

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Operating Expenses Selected components of operating expenses were as follows:

Fiscal 2019 2018 2017 Research and development costs $ 799,734 $ 790,779 $ 704,317 Advertising costs (1) 85,521 78,464 79,883 Provision for (release of) doubtful accounts (2) 974 (1,060) 10,117 ______(1) Advertising costs are expensed as incurred. (2) For additional information, see “Allowances for Client Receivables”.

Recently Adopted Accounting Pronouncements Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2014-09 (“Topic 606”) On September 1, 2018, we adopted Topic 606, which replaced most existing revenue recognition guidance. The core principle of Topic 606 is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. Topic 606 has been applied to contracts that were not completed as of September 1, 2018. Results for reporting periods beginning after September 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting. See Note 2 (Revenues) to these Consolidated Financial Statements for further details. In connection with the adoption of Topic 606, we are now presenting total revenues and no longer reporting revenues before reimbursements. Prior period results have been revised to reflect this change in presentation. Additionally, revisions were made to decrease both revenues and cost of services by $610,894,and $588,637 in fiscal 2018 and 2017, respectively, for hardware/software resale previously included in reimbursements. These revisions had no impact on operating income. The impact of adopting the new standard was not material to our Consolidated Financial Statements. The primary impacts included additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from client contracts, including judgments and changes in estimates. Upon adoption, we recorded a decrease to retained earnings of $6,451, net of an income tax impact of $3,071, as of September 1, 2018.

The impact of adopting the new standard for fiscal 2019 was an increase to revenues of approximately $51.1 million. The impact on our balance sheet as of August 31, 2019 was not material with the exception of the classification of $2.2 billion of receivables and $627.7 million of contract assets, which were classified as Unbilled services, net prior to fiscal 2019.

FASB ASU No. 2016-16 On September 1, 2018, we adopted FASB ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory, which requires an entity to recognize the income tax consequences of intra-entity transfers, other than inventory, when the transfer occurs. Upon adoption, we recorded deferred tax assets and an increase in retained earnings of $2,144,427, and we will recognize incremental income tax expense as these deferred tax assets are utilized. Our fiscal 2019 annual effective tax rate was 3.3% higher due to the adoption. The adoption had no impact on cash flows.

F- 16

The impact of adoption as of September 1, 2018 of FASB ASU No. 2014-09 (Topic 606) and No. 2016-16 (Topic 740) on our Consolidated Balance Sheets was as follows:

Adjustments Due to Adjustments Due to Balance as of ASU 2014-09 ASU 2016-16 Balance as of August 31, 2018 (Topic 606) (Topic 740) September 1, 2018 Balance Sheet CURRENT ASSETS Receivables from clients, net $ 4,996,454 $ 2,100,402 $ — $ 7,096,856 Unbilled services, net 2,499,914 (2,499,914) — — Contract assets — 547,809 — 547,809 Receivables and contract assets $ 7,496,368 $ 148,297 $ — $ 7,644,665 NON-CURRENT ASSETS Unbilled services, net $ 23,036 $ (23,036) $ — $ — Contract assets — 23,036 — 23,036 Deferred contract costs 705,124 (2,867) — 702,257 Deferred income taxes, net 2,086,807 3,071 2,144,427 4,234,305

CURRENT LIABILITIES Deferred revenues 2,837,682 154,952 — 2,992,634 SHAREHOLDERS' EQUITY Retained earnings 7,952,413 (6,451) 2,144,427 10,090,389

FASB ASU No. 2017-07 On September 1, 2018, we adopted FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The new guidance amends certain presentation and disclosure requirements for employers with defined benefit pension and post-retirement medical plans. The standard requires the service cost component of the net benefit cost to be in the same line item as other compensation in operating income and the other components of net benefit cost to be presented outside of operating income on a retrospective basis. Upon adoption, we reclassified $58 million and $558 million (including fiscal 2017 pension settlement charge of $510 million) of operating expenses to non-operating expense for fiscal 2018 and fiscal 2017, respectively, to conform with the fiscal 2019 treatment of these expenses.

FASB ASU No. 2016-01 On September 1, 2018, we adopted FASB ASU No. 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The standard requires investments previously accounted for under the cost method of accounting to be measured at fair value with changes in fair value recognized in net income. Investments in equity securities that do not have readily determinable fair values will be measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions. We adopted this standard using the prospective method. The adoption did not have a material impact on our Consolidated Financial Statements.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document the income tax effects of the Tax Act. Other accounting guidance that requires the effect of changes in tax laws or rates to be included in net income is not affected by this update. Upon adoption we elected not to reclassify immaterial stranded tax effects. We release stranded tax effects from AOCI using the specific identification approach for our defined benefit plans and the portfolio approach for other items.

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New Accounting Pronouncement

The following standard, issued by the FASB, will result in a change in practice and will have a financial impact on our Consolidated Financial Statements:

Accenture Impact on the Financial Statements or Other Significant Standard Description Adoption Date Matters 2016-02: The ASU amends existing September 1, We adopted the ASU on September 1, 2019, using the Leases guidance to require lessees to 2019 effective date method. We expect to recognize approximately and related recognize assets and liabilities $3 billion of operating lease assets and liabilities on our updates on the balance sheet for the Consolidated Balance Sheets, primarily relating to real (Topic 842) rights and obligations created estate. We do not expect the ASU to have a material impact by leases and to disclose on our other Consolidated Financial Statements or footnotes. additional quantitative and We elected the package of practical expedients which does qualitative information about not require reassessment of prior conclusions related to leasing arrangements. The contracts containing leases, lease classification or initial guidance allows either a direct costs. We also elected to combine lease and non- modified retrospective or an lease components for our real estate and automobile leases. effective date transition method.

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2. REVENUES

Disaggregation of Revenue See Note 17 (Segment Reporting) to these Consolidated Financial Statements for our disaggregated revenues.

Remaining Performance Obligations On August 31, 2019, we had approximately $20 billion of remaining performance obligations. Our remaining performance obligations represent the amount of transaction price for which work has not been performed and revenue has not been recognized. The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Under Topic 606, only the non-cancelable portion of these contracts is included in our performance obligations. Additionally, our performance obligations only include variable consideration if we assess it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty is resolved. Based on the terms of our contracts, a significant portion of what we consider contract bookings is not included in our remaining performance obligations. We expect to recognize approximately 66% of our remaining performance obligations as revenue in fiscal 2020, an additional 14% in fiscal 2021, and the balance thereafter.

Contract Estimates Adjustments in contract estimates related to performance obligations satisfied or partially satisfied in prior periods decreased our revenues by approximately $4 million for fiscal 2019. No adjustment on any one contract was material to our Consolidated Financial Statements during fiscal 2019.

Contract Balances Deferred transition revenues were $563,245 and $581,395 as of August 31, 2019 and 2018, respectively, and are included in Non-current deferred revenues. Costs related to these activities are also deferred and are expensed as the services are provided. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. Deferred transition costs were $681,492 and $690,868 as of August 31, 2019 and 2018, respectively, and are included in Deferred contract costs. Deferred transition amortization expense for fiscal 2019, 2018 and 2017 was $274,814, $333,118 and $289,555, respectively. The following table provides information about the balances of our Receivables, Contract assets and Contract liabilities (Deferred revenues):

As of September 1, 2018 August 31, 2019 (as adjusted) Receivables, net of allowance $ 7,467,338 $ 7,096,856 Contract assets (current) 627,733 547,809 Receivables and contract assets (current) 8,095,071 7,644,665 Contract assets (non-current) 71,002 23,036 Deferred revenues (current) 3,188,835 2,992,634 Deferred revenues (non-current) 565,224 618,124

Changes in the contract asset and liability balances during fiscal 2019, were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during fiscal 2019 that were included in Deferred revenues as of September 1, 2018 were $2.9 billion.

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3. EARNINGS PER SHARE Basic and diluted earnings per share were calculated as follows:

Fiscal 2019 2018 2017 Basic Earnings per share Net income attributable to Accenture plc $ 4,779,112 $ 4,059,907 $ 3,445,149 Basic weighted average Class A ordinary shares 638,098,125 628,451,742 620,104,250 Basic earnings per share $ 7.49 $ 6.46 $ 5.56 Diluted Earnings per share Net income attributable to Accenture plc $ 4,779,112 $ 4,059,907 $ 3,445,149 Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1) 6,694 95,063 149,131 Net income for diluted earnings per share calculation $ 4,785,806 $ 4,154,970 $ 3,594,280 Basic weighted average Class A ordinary shares 638,098,125 628,451,742 620,104,250 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 892,654 14,716,884 28,107,510 Diluted effect of employee compensation related to Class A ordinary shares 11,111,679 11,948,075 12,082,241 Diluted effect of share purchase plans related to Class A ordinary shares 102,415 179,449 169,226 Diluted weighted average Class A ordinary shares 650,204,873 655,296,150 660,463,227 Diluted earnings per share $ 7.36 $ 6.34 $ 5.44 ______(1) Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. The income effect does not take into account “Net income attributable to noncontrolling interests - other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.

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4. ACCUMULATED OTHER COMPREHENSIVE LOSS The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc:

Fiscal 2019 2018 2017 Foreign currency translation Beginning balance $ (1,075,268) $ (770,043) $ (919,963) Foreign currency translation (138,680) (310,548) 164,073 Income tax benefit (expense) (607) 3,354 (988) Portion attributable to noncontrolling interests 6,580 1,969 (13,165) Foreign currency translation, net of tax (132,707) (305,225) 149,920 Ending balance (1,207,975) (1,075,268) (770,043)

Defined benefit plans Beginning balance (419,284) (440,619) (809,504) Actuarial gains (losses) (379,090) 19,862 49,565 Pension settlement 793 3,030 509,793 Prior service costs arising during the period (2,105) (28,696) 847 Reclassifications into net periodic pension and post-retirement expense (1) 32,985 34,972 44,913 Income tax benefit (expense) 94,052 (7,799) (219,817) Portion attributable to noncontrolling interests 326 (34) (16,416) Defined benefit plans, net of tax (253,039) 21,335 368,885 Ending balance (672,323) (419,284) (440,619)

Cash flow hedges Beginning balance (84,010) 114,635 68,011 Unrealized gain (loss) 209,017 (169,958) 195,848 Reclassification adjustments into Cost of services (48,333) (93,105) (118,840) Income tax benefit (expense) (37,522) 64,118 (28,309) Portion attributable to noncontrolling interests (159) 300 (2,075) Cash flow hedges, net of tax 123,003 (198,645) 46,624 Ending balance (2) 38,993 (84,010) 114,635

Investments Beginning balance 2,391 1,243 (264) Unrealized gain (loss) (1,970) 1,455 1,758 Income tax benefit (expense) 305 (305) (183) Portion attributable to noncontrolling interests 2 (2) (68) Investments, net of tax (1,663) 1,148 1,507 Ending balance 728 2,391 1,243

Accumulated other comprehensive loss $ (1,840,577) $ (1,576,171) $ (1,094,784)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ______(1) As of August 31, 2019, $54,799 of net losses is expected to be reclassified into net periodic pension and post-retirement expense recognized in cost of services, sales and marketing, general and administrative costs and non-operating expenses in the next twelve months. (2) As of August 31, 2019, $34,207 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into cost of services in the next twelve months.

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5. PROPERTY AND EQUIPMENT The components of Property and equipment, net were as follows:

August 31, 2019 August 31, 2018 Buildings and land $ 56 $ 60 Computers, related equipment and software 1,723,623 1,625,950 Furniture and fixtures 394,671 374,294 Leasehold improvements 1,228,845 1,125,814 Property and equipment, gross 3,347,195 3,126,118 Total accumulated depreciation (1,956,029) (1,862,098) Property and equipment, net $ 1,391,166 $ 1,264,020

Depreciation expense for fiscal 2019, 2018 and 2017 was $440,796, $423,471 and $362,817, respectively.

6. BUSINESS COMBINATIONS We completed a number of individually immaterial acquisitions during fiscal years 2019, 2018 and 2017. These acquisitions were completed primarily to expand our services and solutions offerings. The table below gives additional details related to these acquisitions:

Fiscal 2019 2018 2017 Total consideration $ 1,170,044 $ 596,148 $ 1,643,205 Goodwill 920,696 431,087 1,350,969 Intangible assets 282,144 140,403 328,776

The intangible assets primarily consist of customer-related intangibles, which are being amortized over one to twelve years. The goodwill was allocated among our reportable operating segments and is partially deductible for U.S. federal income tax purposes.

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7. GOODWILL AND INTANGIBLE ASSETS

Goodwill The changes in the carrying amount of goodwill by reportable operating segment were as follows:

Foreign Foreign August 31, Additions/ Currency August 31, Additions/ Currency August 31, 2017 Adjustments Translation 2018 Adjustments Translation 2019 Communications, Media & Technology $ 775,802 $ 98,223 $ (8,516) $ 865,509 $ 146,632 $ (19,398) $ 992,743 Financial Services 1,151,024 32,390 (21,348) 1,162,066 252,870 (21,308) 1,393,628 Health & Public Service 934,374 27,816 (3,142) 959,048 54,441 (8,061) 1,005,428 Products 1,698,140 270,701 (20,440) 1,948,401 423,525 (43,609) 2,328,317 Resources 443,012 13,163 (8,187) 447,988 47,274 (9,828) 485,434 Total $ 5,002,352 $ 442,293 $ (61,633) $ 5,383,012 $ 924,742 $ (102,204) $ 6,205,550

Goodwill includes immaterial adjustments related to prior period acquisitions.

Intangible Assets Our definite-lived intangible assets by major asset class were as follows:

August 31, 2018 August 31, 2019 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying Intangible Asset Class Amount Amortization Amount Amount Amortization Amount Customer-related $ 862,418 $ (299,702) $ 562,716 $ 1,013,976 $ (358,130) $ 655,846 Technology 94,844 (55,690) 39,154 119,686 (45,851) 73,835 Patents 128,179 (66,659) 61,520 127,796 (66,167) 61,629 Other 50,490 (26,770) 23,720 78,344 (28,875) 49,469 Total $ 1,135,931 $ (448,821) $ 687,110 $ 1,339,802 $ (499,023) $ 840,779

Total amortization related to our intangible assets was $177,150, $170,187 and $149,417 for fiscal 2019, 2018 and 2017, respectively. Estimated future amortization related to intangible assets held at August 31, 2019 is as follows:

Fiscal Year Estimated Amortization 2020 $ 189,490 2021 155,186 2022 134,594 2023 117,959 2024 94,022 Thereafter 149,528 Total $ 840,779

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8. FINANCIAL INSTRUMENTS

Derivatives In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies and procedures covering areas such as authorization, counterparty exposure and hedging practices. Positions are monitored using techniques such as market value and sensitivity analyses. We do not enter into derivative transactions for trading purposes. We classify cash flows from our derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statements. Certain derivatives give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to us, and the maximum amount of loss due to credit risk, based on the gross fair value of our derivative financial instruments that are in an asset position, was $110,617 as of August 31, 2019. We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. These provisions may reduce our potential overall loss resulting from the insolvency of a counterparty and reduce a counterparty’s potential overall loss resulting from our insolvency. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterparty’s credit rating, thereby enabling us to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease our realized loss on an open transaction. Similarly, a decrement in our credit rating could trigger a counterparty’s early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase our realized loss on an open transaction. The aggregate fair value of our derivative instruments with credit-risk-related contingent features that were in a liability position as of August 31, 2019 was $59,791. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Fair values for derivative financial instruments are based on prices computed using third-party valuation models and are classified as Level 2 in accordance with the three-level hierarchy of fair value measurements. All of the significant inputs to the third- party valuation models are observable in active markets. Inputs include current market-based parameters such as forward rates, yield curves and credit default swap pricing. For additional information related to the three-level hierarchy of fair value measurements, see Note 11 (Retirement and Profit Sharing Plans) to these Consolidated Financial Statements.

Cash Flow Hedges Certain of our subsidiaries are exposed to currency risk through their use of our global delivery resources. To mitigate this risk, we use foreign currency forward contracts to hedge the foreign exchange risk of the forecasted intercompany expenses denominated in foreign currencies for up to three years in the future. We have designated these derivatives as cash flow hedges. As of August 31, 2019 and 2018, we held no derivatives that were designated as fair value or net investment hedges. In order for a derivative to qualify for hedge accounting, the derivative must be formally designated as a fair value, cash flow or net investment hedge by documenting the relationship between the derivative and the hedged item. The documentation includes a description of the hedging instrument, the hedged item, the risk being hedged, our risk management objective and strategy for undertaking the hedge, the method for assessing the effectiveness of the hedge and the method for measuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highly effective at offsetting changes in either the fair value or cash flows of the hedged item at both inception of the hedge and on an ongoing basis. We assess the ongoing effectiveness of our hedges using the Hypothetical Derivative Method, which measures hedge ineffectiveness based on a comparison of the change in fair value of the actual derivative designated as the hedging instrument and the change in fair value of a hypothetical derivative. The hypothetical derivative would have terms that identically match the critical terms of the hedged item. We measure and record hedge ineffectiveness at the end of each fiscal quarter. For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net gain of $48,333, $93,105 and $118,840 during fiscal 2019, 2018 and 2017, respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other income (expense),

Other Derivatives We also use foreign currency forward contracts, which have not been designated as hedges, to hedge balance sheet exposures, such as intercompany loans. These instruments are generally short-term in nature, with typical maturities of less than one year, and are subject to fluctuations in foreign exchange rates. Realized gains or losses and changes in the estimated fair value of these derivatives were net losses of $112,113 and $114,076 for fiscal 2019 and 2018, respectively, and a net gain of $66,748 for fiscal 2017. Gains and losses on these contracts are recorded in Other income (expense), net in the Consolidated Income Statements and are offset by gains and losses on the related hedged items.

Fair Value of Derivative Instruments The notional and fair values of all derivative instruments were as follows:

August 31, August 31, 2019 2018 Assets Cash Flow Hedges Other current assets $ 53,033 $ 29,380 Other non-current assets 49,525 1,065 Other Derivatives Other current assets 8,059 28,700 Total assets $ 110,617 $ 59,145 Liabilities Cash Flow Hedges Other accrued liabilities $ 18,826 $ 50,870 Other non-current liabilities 8,770 64,365 Other Derivatives Other accrued liabilities 32,195 25,455 Total liabilities $ 59,791 $ 140,690 Total fair value $ 50,826 $ (81,545) Total notional value $ 8,709,917 $ 8,783,014

We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, we record derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows:

August 31, August 31, 2019 2018 Net derivative assets $ 88,811 $ 23,599 Net derivative liabilities 37,985 105,144 Total fair value $ 50,826 $ (81,545)

Equity Securities Without Readily Determinable Fair Values

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document We hold investments in equity securities that do not have readily determinable fair values. We record these investments at cost and remeasure them to fair value based on certain observable price changes or impairment events as they occur. The carrying amount of these investments was $131,675 as of August 31, 2019. Prior to the adoption

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9. BORROWINGS AND INDEBTEDNESS As of August 31, 2019, we had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes:

Borrowings Facility Under Amount Facilities Syndicated loan facility (1) $ 1,000,000 $ — Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 790,191 — Local guaranteed and non-guaranteed lines of credit (3) 220,355 2,458 Total $ 2,010,546 $ 2,458 ______(1) This facility, which matures on December 22, 2020, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate, plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2019 and 2018, we had no borrowings under the facility. (2) We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2019 and 2018, we had no borrowings under these facilities. (3) We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2019 and 2018, we had borrowings under these various facilities of $2,458 and $0, respectively.

Under the borrowing facilities described above, we had an aggregate of $390,295 and $324,602 of letters of credit outstanding as of August 31, 2019 and 2018, respectively. In addition, we had total outstanding debt of $22,658 and $25,013 as of August 31, 2019 and 2018, respectively.

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10. INCOME TAXES

Fiscal 2019 2018 2017 Current taxes U.S. federal $ 159,578 $ 70,050 $ 152,002 U.S. state and local 86,113 3,574 17,269 Non-U.S. 1,256,225 1,425,875 1,175,962 Total current tax expense 1,501,916 1,499,499 1,345,233 Deferred taxes U.S. federal (143,217) 219,034 (200,483) U.S. state and local (39,588) 57,044 (26,069) Non-U.S. 86,445 (182,078) (137,581) Total deferred tax (benefit) expense (96,360) 94,000 (364,133) Total $ 1,405,556 $ 1,593,499 $ 981,100

The components of Income before income taxes were as follows:

Fiscal 2019 2018 2017 U.S. sources (1) $ 853,173 $ 645,943 $ 251,456 Non-U.S. sources 5,398,624 5,162,150 4,364,576 Total $ 6,251,797 $ 5,808,093 $ 4,616,032

______(1) Includes U.S. pension settlement charge of 509,793 for fiscal 2017.

On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (the “Tax Act”), which significantly changed U.S. tax law. The Tax Act lowered the U.S. statutory federal income tax rate from 35% to 21%, effective January 1, 2018, resulting in a blended U.S. statutory federal income tax rate of 25.7% for our fiscal year ended August 31, 2018 and a U.S. statutory federal income tax rate of 21.0% for our fiscal year ended August 31, 2019. During fiscal 2018, we recognized tax expense of $177,651 due primarily to the remeasurement of our net deferred tax assets at the new, lower rates. Our analysis and decisions around accounting for the Tax Act are complete. The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate was as follows:

Fiscal 2019 2018 2017 U.S. federal statutory income tax rate 21.0 % 25.7 % 35.0 % U.S. state and local taxes, net 1.5 1.1 1.3 Non-U.S. operations taxed at other rates 1.1 (6.1) (16.3) Final determinations (1) (3.4) (1.9) (3.6) Other net activity in unrecognized tax benefits 3.2 5.8 8.4 Excess tax benefits from share based payments (1.2) (2.3) (2.7) Changes in tax laws and rates — 4.4 (1.5) Other, net 0.3 0.7 0.7 Effective income tax rate 22.5 % 27.4 % 21.3 %

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ______(1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations. As of August 31, 2019, we had not recognized a deferred tax liability on $425,028 of undistributed earnings for certain foreign subsidiaries, because these earnings are intended to be indefinitely reinvested. If such earnings were

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August 31, August 31, 2019 2018 Deferred tax assets Pensions $ 446,920 $ 343,415 Revenue recognition 116,518 110,424 Compensation and benefits 623,986 428,703 Share-based compensation 292,045 259,276 Tax credit carryforwards 527,748 400,253 Net operating loss carryforwards 175,196 122,821 Deferred amortization deductions 793,084 728,564 Indirect effects of unrecognized tax benefits 302,093 355,152 Licenses and other intangibles 1,964,506 31,798 Other 213,496 212,710 Total deferred tax assets 5,455,592 2,993,116 Valuation allowance (606,765) (451,775) Deferred tax assets, net of valuation allowance 4,848,827 2,541,341 Deferred tax liabilities Revenue recognition (43,124) (66,128) Investments in subsidiaries (182,186) (138,417) Intangibles (234,098) (205,741) Other (173,187) (169,977) Total deferred tax liabilities (632,595) (580,263) Net deferred tax assets $ 4,216,232 $ 1,961,078

We recorded valuation allowances of $606,765 and $451,775 as of August 31, 2019 and 2018, respectively, against deferred tax assets principally associated with certain tax credit and tax net operating loss carryforwards, as we believe it is more likely than not that these assets will not be realized. For all other deferred tax assets, we believe it is more likely than not that the results of future operations will generate sufficient taxable income to realize these deferred tax assets. During fiscal 2019, we recorded a net increase of $154,990 in the valuation allowance. The majority of this change related to valuation allowances on certain tax credit carryforwards, as the Company believes it is more likely than not that these assets will not be realized. During fiscal 2018, we recorded a net decrease of $1,112,779 in the valuation allowance. Substantially all of this change related to the write-off of certain tax credit carryforwards for which we had a full valuation allowance. We had tax credit carryforwards as of August 31, 2019 of $527,748, of which $24,958 will expire between 2020 and 2029, $113 will expire between 2030 and 2039, and $502,677 has an indefinite carryforward period. We had net operating

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document loss carryforwards as of August 31, 2019 of $832,118. Of this amount, $206,741 expires between 2020 and 2029, $28,216 expires between 2030 and 2039, and $597,161 has an indefinite carryforward period.

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As of August 31, 2019, we had $1,233,014 of unrecognized tax benefits, of which $908,522, if recognized, would favorably affect our effective tax rate. As of August 31, 2018, we had $1,210,520 of unrecognized tax benefits, of which $818,638, if recognized, would favorably affect our effective tax rate. The remaining unrecognized tax benefits as of August 31, 2019 and 2018 of $324,492 and $391,882, respectively, represent items recorded as offsetting tax benefits associated with the correlative effects of potential transfer pricing adjustments, state income taxes and timing adjustments. A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:

Fiscal 2019 2018 Balance, beginning of year $ 1,210,520 $ 945,850 Additions for tax positions related to the current year 211,671 349,343 Additions for tax positions related to prior years 354,890 317,215 Reductions for tax positions related to prior years (262,055) (284,711) Statute of limitations expirations (146,732) (37,050) Settlements with tax authorities (103,384) (68,605) Foreign currency translation (31,896) (11,522) Balance, end of year $ 1,233,014 $ 1,210,520

For the year ended August 31, 2019, most of the additions for tax positions related to prior years are for items that had no net impact to the consolidated financial statements. We recognize interest and penalties related to unrecognized tax benefits in the Provision for income taxes. During fiscal 2019, 2018 and 2017, we recognized expense of $8,645, $37,230 and $37,350 in interest and penalties, respectively. Accrued interest and penalties related to unrecognized tax benefits of $114,566 ($105,852, net of tax benefits) and $125,886 ($114,631, net of tax benefits) were reflected on our Consolidated Balance Sheets as of August 31, 2019 and 2018, respectively. We are currently under audit by the U.S. Internal Revenue Service for fiscal 2016. We are also currently under audit in numerous state and non-U.S. tax jurisdictions. Although the outcome of tax audits is always uncertain and could result in significant cash tax payments, we do not believe the outcome of these audits will have a material adverse effect on our consolidated financial position or results of operations. With limited exceptions, we are no longer subject to income tax audits by taxing authorities for the years before 2010. We believe that it is reasonably possible that our unrecognized tax benefits could decrease by approximately $291,000 or increase by approximately $397,000 in the next 12 months as a result of settlements, lapses of statutes of limitations, tax audit activity and other adjustments. The majority of these amounts relate to transfer pricing matters in both U.S. and non-U.S. tax jurisdictions.

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11. RETIREMENT AND PROFIT SHARING PLANS

Defined Benefit Pension and Postretirement Plans In the United States and certain other countries, we maintain and administer defined benefit retirement plans and postretirement medical plans for certain current, retired and resigned employees. In addition, our U.S. defined benefit pension plans include a frozen plan for former pre-incorporation partners, which is unfunded. Benefits under the employee retirement plans are primarily based on years of service and compensation during the years immediately preceding retirement or termination of participation in the plan. The defined benefit pension disclosures include our U.S. and material non-U.S. defined benefit pension plans.

Assumptions The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense were as follows:

Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, August 31, August 31, 2019 2018 2017 2019 2018 2017 Non- Non- Non- U.S. and U.S. and U.S. and U.S. U.S. U.S. U.S. U.S. U.S. Non-U.S. Non-U.S. Non-U.S. Plans Plans Plans Plans Plans Plans Plans Plans Plans Discount rate for determining projected benefit obligation 3.00% 2.24% 4.00% 3.29% 3.75% 2.83% 3.00% 3.98% 3.73% Discount rate for determining net periodic pension expense 4.00% 3.29% 3.75% 2.83% 3.50% 2.40% 3.98% 3.73% 3.51% Long term rate of return on plan assets 4.25% 3.02% 4.25% 3.56% 4.25% 3.52% 3.18% 3.64% 4.13% Rate of increase in future compensation for determining projected benefit obligation 2.23% 4.02% 2.23% 3.67% 2.25% 3.63% N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.23% 3.67% 2.25% 3.63% 2.57% 3.47% N/A N/A N/A

We utilize a full yield curve approach to estimate the service and interest cost components by applying specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. This approach provides a correlation between projected benefit cash flows and the corresponding yield curve spot rates and provides a precise measurement of service and interest costs. The discount rate assumptions are based on the expected duration of the benefit payments for each of our defined benefit pension and postretirement plans as of the annual measurement date and are subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension and postretirement plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio.

Assumed U.S. Health Care Cost Trend Our U.S. postretirement plan assumed annual rate of increase in the per capita cost of health care benefits is 6.6% for the plan year ending June 30, 2020. The rate is assumed to decrease on a straight-line basis to 4.5% for the plan year ending June 30, 2038 and remain at that level thereafter. A one percentage point increase in the assumed health care cost trend rates would increase the benefit obligation by $93,643, while a one percentage point decrease would reduce the benefit obligation by $72,873.

U.S. Defined Benefit Pension Plan Settlement Charges

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document In May 2017, we settled our U.S. pension plan obligations. Plan participants elected to receive either a lump-sum distribution or to transfer benefits to a third-party annuity provider. As a result of the settlement, we were relieved of any further obligation under our U.S. pension plan. During fiscal 2017, we recorded a pension settlement charge of $509,793, and related income tax benefits of $198,219. The charge primarily consisted of unrecognized actuarial losses of $460,908 previously included in Accumulated other comprehensive loss. In connection with the settlement,

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Pension and Postretirement Expense Pension expense for fiscal 2019, 2018 and 2017 was $137,030, $125,320 and $622,302 (including the above noted settlement charge), respectively. Postretirement expense for fiscal 2019, 2018 and 2017 was not material to our Consolidated Financial Statements. Starting in fiscal 2019, the service cost component of pension and postretirement expense is included in operating expenses while the other components of net benefit cost are included in Other income (expense), net. Prior period amounts have been revised to conform with the current period presentation.

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Benefit Obligation, Plan Assets and Funded Status The changes in the benefit obligations, plan assets and funded status of our pension and postretirement benefit plans for fiscal 2019 and 2018 were as follows:

Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and Non- Non- Non-U.S. Non-U.S. U.S. Plans U.S. Plans U.S. Plans U.S. Plans Plans Plans Reconciliation of benefit obligation Benefit obligation, beginning of year $ 331,916 $ 1,772,712 $ 342,863 $ 1,816,462 $ 535,632 $ 529,680 Service cost 3,100 88,913 4,233 81,840 18,056 20,929 Interest cost 12,364 52,466 10,626 46,993 20,498 17,537 Participant contributions — 11,989 — 12,189 — — Acquisitions/divestitures/transfers — 28,510 — (121) — — Amendments — 2,105 — 28,696 — — Curtailment — (6,477) — (4,946) — (2,782) Pension settlement — (9,343) 4,289 (70,124) — — Actuarial (gain) loss 50,002 379,173 (16,149) (25,942) 16,880 (18,001) Benefits paid (13,825) (85,624) (13,946) (69,841) (13,637) (10,499) Exchange rate impact — (68,047) — (42,494) (833) (1,232) Benefit obligation, end of year $ 383,557 $ 2,166,377 $ 331,916 $ 1,772,712 $ 576,596 $ 535,632 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 210,576 $ 1,127,376 $ 204,629 $ 1,154,128 $ 28,713 $ 26,541 Actual return on plan assets 50,397 97,845 (5,278) 6,792 4,924 (505) Acquisitions/divestitures/transfers — 25,347 — — — — Employer contributions 10,131 81,531 20,882 109,292 11,920 13,176 Participant contributions — 11,989 — 12,189 — — Pension settlement — (8,801) 4,289 (71,562) — — Benefits paid (13,824) (85,624) (13,946) (69,841) (13,637) (10,499) Exchange rate impact — (35,601) — (13,622) — — Fair value of plan assets, end of year $ 257,280 $ 1,214,062 $ 210,576 $ 1,127,376 $ 31,920 $ 28,713 Funded status, end of year $ (126,277) $ (952,315) $ (121,340) $ (645,336) $ (544,676) $ (506,919) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,707 $ 67,396 $ 6,757 $ 106,621 $ — $ — Current liabilities (10,473) (33,981) (10,854) (27,306) (1,257) (1,856) Non-current liabilities (122,511) (985,730) (117,243) (724,651) (543,419) (505,063) Funded status, end of year $ (126,277) $ (952,315) $ (121,340) $ (645,336) $ (544,676) $ (506,919)

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Accumulated Other Comprehensive Loss The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2019 and 2018 was as follows:

Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and Non-U.S. Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Plans Plans Net loss $ 106,328 $ 633,619 $ 105,580 $ 357,250 $ 121,798 $ 114,827 Prior service (credit) cost — 21,954 — 22,293 19,427 23,671 Accumulated other comprehensive loss, pre- tax $ 106,328 $ 655,573 $ 105,580 $ 379,543 $ 141,225 $ 138,498

Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2019 and 2018 was as follows:

August 31, August 31, 2019 2018 Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Accumulated benefit obligation $ 376,886 $ 1,964,148 $ 325,152 $ 1,614,649

The following information is provided for defined benefit pension plans and postretirement plans with projected benefit obligations in excess of plan assets and for defined benefit pension plans with accumulated benefit obligations in excess of plan assets as of August 31, 2019 and 2018:

Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and Non-U.S. Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Plans Plans Projected benefit obligation in excess of plan assets Projected benefit obligation $ 132,984 $ 1,514,448 $ 128,097 $ 1,009,762 $ 576,596 $ 535,632 Fair value of plan assets — 494,065 — 257,805 31,920 28,713

August 31, August 31, 2019 2018 Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Accumulated benefit obligation in excess of plan assets Accumulated benefit obligation $ 132,984 $ 1,300,082 $ 128,097 $ 848,217 Fair value of plan assets — 465,935 — 220,220

Investment Strategies

U.S. Pension Plans The overall investment objective of the defined benefit pension plans is to match the duration of the plans’ assets to the plans’ liabilities while managing risk in order to meet current defined benefit pension obligations. The plans’ future prospects, their current financial conditions, our current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations. We recognize that asset allocation of the defined benefit pension plans’ assets is an important factor in determining long-term performance. Actual asset allocations at any point in time may vary from the target asset allocations and will be dictated by current and anticipated market conditions, required cash flows and investment decisions of the investment committee and the pension plans’ investment funds and managers. Ranges are established to provide flexibility for the asset allocation to vary around the targets without the need for immediate rebalancing.

Non-U.S. Pension Plans Plan assets in non-U.S. defined benefit pension plans conform to the investment policies and procedures of each plan and to relevant legislation. The pension committee or trustee of each plan regularly, but at least annually, reviews the investment policy and the performance of the investment managers. In certain countries, the trustee is also required to consult with us. Asset allocation decisions are made to provide risk adjusted returns that align with the overall investment strategy for each plan. Generally, the investment return objective of each plan is to achieve a total annualized rate of return that exceeds inflation over the long term by an amount based on the target asset allocation mix of that plan. In certain countries, plan assets are invested in funds that are required to hold a majority of assets in bonds, with a smaller proportion in equities. Also, certain plan assets are entirely invested in contracts held with the plan insurer, which determines the strategy. Defined benefit pension plans in certain countries are unfunded.

Risk Management Plan investments are exposed to risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments and equities. To minimize asset volatility relative to the liabilities, plan assets allocated to debt securities appropriately match the duration of individual plan liabilities. Equities are diversified between U.S. and non-U.S. index funds and are intended to achieve long term capital appreciation. Plan asset allocation and investment managers’ guidelines are reviewed on a regular basis.

Plan Assets Our target allocation for fiscal 2020 and weighted-average plan assets allocations as of August 31, 2019 and 2018 by asset category for defined benefit pension plans were as follows:

2020 Target Allocation 2019 2018 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Plans Plans Plans Plans Plans Plans Asset Category Equity securities —% 27% —% 19% —% 20% Debt securities 100 53 95 59 94 57 Cash and short-term investments — 1 5 2 6 2 Insurance contracts — 16 — 17 — 17 Other — 3 — 3 — 4 Total 100% 100% 100% 100% 100% 100%

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Fair Value Measurements Fair value is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The three-level hierarchy of fair value measurements is based on whether the inputs to those measurements are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. The fair-value hierarchy requires the use of observable market data when available and consists of the following levels: • Level 1—Quoted prices for identical instruments in active markets; • Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets; and • Level 3—Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

The fair values of defined benefit pension and postretirement plan assets as of August 31, 2019 were as follows:

Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 226,386 $ — $ 226,386 Fixed Income Non-U.S. government debt securities 125,332 — — 125,332 Non-U.S. corporate debt securities 19,562 — — 19,562 Mutual fund debt securities — 569,712 — 569,712 Cash and short-term investments 9,799 9,426 — 19,225 Insurance contracts — 76,219 133,421 209,640 Other — 44,205 — 44,205 Total $ 154,693 $ 925,948 $ 133,421 $ 1,214,062

There were no transfers between Levels 1 and 2 during fiscal 2019. The level 3 assets are invested in an insurance buy- in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities.

The U.S. Plans have $289,200 in Level 2 assets, primarily made up of U.S. corporate debt securities of $166,756 and U.S. government, state and local debt securities of $71,745. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2019:

Level 3 Assets Fiscal 2019 Beginning balance $ 114,960 Purchases, sales and settlements 17,428 Changes in fair value 1,033 Ending Balance $ 133,421

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The fair values of defined benefit pension and postretirement plan assets as of August 31, 2018 were as follows:

Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 222,061 $ — $ 222,061 Fixed Income Non-U.S. government debt securities 117,389 — — 117,389 Mutual fund debt securities 4 535,092 — 535,096 Cash and short-term investments 17,687 5,502 — 23,189 Insurance contracts — 72,820 114,960 187,780 Other — 41,861 — 41,861 Total $ 135,080 $ 877,336 $ 114,960 $ 1,127,376

There were no transfers between Levels 1 and 2 during fiscal 2018. The level 3 assets are invested in an insurance buy- in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities.

The U.S. Plans have $239,289 in Level 2 assets, primarily made up of U.S. corporate debt securities of $136,814 and U.S. government, state and local debt securities of $58,239.

Expected Contributions Generally, annual contributions are made at such times and in amounts as required by law and may, from time to time, exceed minimum funding requirements. We estimate we will pay approximately $93,292 in fiscal 2020 related to contributions to our U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners. We have not determined whether we will make additional voluntary contributions for our defined benefit pension plans. Our postretirement plan contributions in fiscal 2020 are not expected to be material to our Consolidated Financial Statements.

Estimated Future Benefit Payments Benefit payments for defined benefit pension plans and postretirement plans, which reflect expected future service, as appropriate, are expected to be paid as follows:

Postretirement Pension Plans Plans Non-U.S. U.S. and Non- U.S. Plans Plans U.S. Plans 2020 $ 14,097 $ 73,946 $ 11,727 2021 14,870 80,978 13,378 2022 15,638 87,353 15,144 2023 16,425 101,844 17,065 2024 17,144 102,642 19,224 2025-2029 95,831 559,093 131,206

Defined Contribution Plans

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document In the United States and certain other countries, we maintain and administer defined contribution plans for certain current, retired and resigned employees. Total expenses recorded for defined contribution plans were $530,501, $485,736 and $454,124 in fiscal 2019, 2018 and 2017, respectively.

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12. SHARE-BASED COMPENSATION

Share Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan, as amended and approved by our shareholders in 2018 (the “Amended 2010 SIP”), is administered by the Compensation Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 99,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2019, there were 16,684,906 shares available for future grants. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. We issue new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP. A summary of information with respect to share-based compensation is as follows:

Fiscal 2019 2018 2017 Total share-based compensation expense included in Net income $ 1,093,253 $ 976,908 $ 795,235 Income tax benefit related to share-based compensation included in Net income 356,062 404,124 349,114

Restricted Share Units Under the Amended 2010 SIP, participants may be, and previously under the predecessor 2001 Share Incentive Plan were, granted restricted share units, each of which represent an unfunded, unsecured right to receive an Accenture plc Class A ordinary share on the date specified in the participant’s award agreement. The fair value of the awards is based on our stock price on the date of grant. The restricted share units granted under these plans are subject to cliff or graded vesting, generally ranging from two to seven years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2019 was as follows:

Number of Restricted Weighted Average Share Units Grant-Date Fair Value Nonvested balance as of August 31, 2018 19,078,607 $ 125.59 Granted (1) 8,942,952 144.52 Vested (2) (7,625,120) 119.89 Forfeited (1,394,324) 127.32 Nonvested balance as of August 31, 2019 19,002,115 $ 136.66

______(1) The weighted average grant-date fair value for restricted share units granted for fiscal 2019, 2018 and 2017 was $144.52, $153.33 and $117.72, respectively. (2) The total grant-date fair value of restricted share units vested for fiscal 2019, 2018 and 2017 was $914,206, $842,002 and $726,324, respectively. As of August 31, 2019, there was $967,811 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.2 years. As of August 31, 2019, there were 530,575 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares.

Stock Options There were no stock options granted during fiscal 2019, 2018 or 2017. As of August 31, 2019 we had 3,751 stock options outstanding and exercisable at a weighted average exercise price of $48.11 and a weighted average remaining contractual term of 1.4 years.

Employee Share Purchase Plan

2010 ESPP The Amended and Restated Accenture plc 2010 Employee Share Purchase Plan (the “2010 ESPP”) is a nonqualified plan that provides eligible employees of Accenture plc and its designated affiliates with an opportunity to purchase Accenture plc Class A ordinary shares through payroll deductions. Under the 2010 ESPP, eligible employees may purchase Accenture plc Class A ordinary shares through the Employee Share Purchase Plan (the “ESPP”) or the Voluntary Equity Investment Program (the “VEIP”). Under the ESPP, eligible employees may elect to contribute 1% to 10% of their eligible compensation during each semi-annual offering period (up to $7.5 per offering period) to purchase Accenture plc Class A ordinary shares at a discount. Under the VEIP, eligible members of Accenture Leadership may elect to contribute up to 30% of their eligible compensation towards the monthly purchase of Accenture plc Class A ordinary shares at fair market value. At the end of the VEIP program year, Accenture Leadership participants who did not withdraw from the program will be granted restricted share units under the Amended 2010 SIP equal to 50% of the number of shares purchased during that year and held by the participant as of the grant date. A maximum of 90,000,000 Accenture plc Class A ordinary shares may be issued under the 2010 ESPP. As of August 31, 2019, we had issued 59,545,725 Accenture plc Class A ordinary shares under the 2010 ESPP. We issued 5,433,817, 5,428,356 and 6,103,977 shares to employees in fiscal 2019, 2018 and 2017, respectively, under the 2010 ESPP.

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13. SHAREHOLDERS’ EQUITY

Accenture plc

Ordinary Shares We have 40,000 authorized ordinary shares, par value €1 per share. Each ordinary share of Accenture plc entitles its holder to receive payments upon a liquidation of Accenture plc; however a holder of an ordinary share is not entitled to vote on matters submitted to a vote of shareholders of Accenture plc or to receive dividends.

Class A Ordinary Shares An Accenture plc Class A ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. Each Class A ordinary share entitles its holder to a pro rata part of any dividend at the times and in the amounts, if any, which Accenture plc’s Board of Directors from time to time determines to declare, subject to any preferred dividend rights attaching to any preferred shares. Each Class A ordinary share is entitled on a winding-up of Accenture plc to be paid a pro rata part of the value of the assets of Accenture plc remaining after payment of its liabilities, subject to any preferred rights on liquidation attaching to any preferred shares.

Class X Ordinary Shares Most of our partners who received Accenture Canada Holdings Inc. exchangeable shares in connection with our transition to a corporate structure received a corresponding number of Accenture plc Class X ordinary shares. An Accenture plc Class X ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. A Class X ordinary share does not entitle its holder to receive dividends, and holders of those shares are not entitled to be paid any amount upon a winding-up of Accenture plc. Accenture plc may redeem, at its option, any Class X ordinary share for a redemption price equal to the par value of the Class X ordinary share. Accenture plc has separately agreed with the original holders of Accenture Canada Holdings Inc. exchangeable shares not to redeem any Class X ordinary share of such holder if the redemption would reduce the number of Class X ordinary shares held by that holder to a number that is less than the number of Accenture Canada Holdings Inc. exchangeable shares owned by that holder, as the case may be. Accenture plc will redeem Class X ordinary shares upon the redemption or exchange of Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X ordinary shares outstanding at any time does not exceed the aggregate number of Accenture Canada Holdings Inc. exchangeable shares outstanding. Class X ordinary shares are not transferable without the consent of Accenture plc.

Equity of Subsidiaries Redeemable or Exchangeable for Accenture plc Class A Ordinary Shares

Accenture Canada Holdings Inc. Exchangeable Shares Partners resident in Canada and New Zealand received Accenture Canada Holdings Inc. exchangeable shares in connection with our transition to a corporate structure. Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture plc Class A ordinary shares at any time on a one-for-one basis. We may, at our option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture plc Class A ordinary share at the time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture plc Class A ordinary share entitles its holder.

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14. MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY

Share Purchases and Redemptions The Board of Directors of Accenture plc has authorized funding for our publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares and for purchases and redemptions of Accenture plc Class A ordinary shares and Accenture Canada Holdings Inc. exchangeable shares held by current and former members of Accenture Leadership and their permitted transferees. As of August 31, 2019, our aggregate available authorization was $3,674,089 for our publicly announced open-market share purchase and these other share purchase programs. Our share purchase activity during fiscal 2019 was as follows:

Accenture plc Class A Accenture Canada Ordinary Shares Holdings Inc. Exchangeable Shares Shares Amount Shares Amount Open-market share purchases (1) 13,686,253 $ 2,254,576 — $ — Other share purchase programs — — 128,282 21,778 Other purchases (2) 2,744,554 414,760 — — Total 16,430,807 $ 2,669,336 128,282 $ 21,778 ______(1) We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees. (2) During fiscal 2019, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs.

Cancellation of Treasury Shares During fiscal 2019, we cancelled 17,599,481 Accenture plc Class A ordinary shares that were held as treasury shares and had an aggregate cost of $2,745,321. The effect of the cancellation of these treasury shares was recognized in Class A ordinary shares and Additional paid-in capital with the residual recorded in Retained earnings. There was no effect on total shareholders’ equity as a result of this cancellation.

Dividends Our dividend activity during fiscal 2019 was as follows:

Accenture plc Class A Accenture Canada Ordinary Shares Holdings Inc. Exchangeable Shares Dividend Payment Dividend Per Total Cash Date Share Record Date Cash Outlay Record Date Cash Outlay Outlay November 15, 2018 $ 1.46 October 18, 2018 $ 931,460 October 16, 2018 $ 1,378 $ 932,838 May 15, 2019 1.46 April 11, 2019 930,265 April 9, 2019 1,250 931,515 Total Dividends $ 1,861,725 $ 2,628 $ 1,864,353

The payment of the cash dividends also resulted in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

Subsequent Events On September 23, 2019, the Board of Directors of Accenture plc declared a quarterly cash dividend of $0.80 per share on our Class A ordinary shares for shareholders of record at the close of business on October 17, 2019 payable on

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document November 15, 2019. The payment of the cash dividend will result in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

15. LEASE COMMITMENTS We have operating leases, principally for office space, with various renewal options. Substantially all operating leases are non-cancelable or cancelable only by the payment of penalties. Rental expense in agreements with rent holidays and scheduled rent increases is recorded on a straight-line basis over the lease term. Rental expense, including operating costs and taxes, and sublease income from third parties during fiscal 2019, 2018 and 2017 was as follows:

Fiscal 2019 2018 2017 Rental expense $ 666,461 $ 653,531 $ 617,014 Sublease income from third parties (26,863) (28,219) (28,992)

Future minimum rental commitments under non-cancelable operating leases as of August 31, 2019 were as follows:

Operating Operating Lease Sublease Payments Income 2020 $ 688,020 $ (24,884) 2021 597,307 (17,908) 2022 516,544 (8,535) 2023 428,481 (7,541) 2024 363,107 (7,184) Thereafter 1,246,097 (30,708) $ 3,839,556 $ (96,760)

16. COMMITMENTS AND CONTINGENCIES

Commitments We have either the right to purchase at fair value or, if certain events occur, may be required to purchase at fair value outstanding shares of our SinnerSchrader AG subsidiary. As of August 31, 2019 and 2018, we have reflected the fair value of approximately $10,000 and $47,000, respectively, related to redeemable common stock of the subsidiary in Other accrued liabilities in the Consolidated Balance Sheets.

Indemnifications and Guarantees In the normal course of business and in conjunction with certain client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients with respect to certain matters. These arrangements with clients can include provisions whereby we have joint and several liability in relation to the performance of certain contractual obligations along with third parties also providing services and products for a specific project. In addition, our consulting arrangements may include warranty provisions that our solutions will substantially operate in accordance with the applicable system requirements. Indemnification provisions are also included in arrangements under which we agree to hold the indemnified party harmless with respect to third-party claims related to such matters as title to assets sold or licensed or certain intellectual property rights. Typically, we have contractual recourse against third parties for certain payments we made in connection with arrangements where third-party nonperformance has given rise to the client’s claim. Payments we made under any of the arrangements described above are generally conditioned on the client making a claim, which may be disputed by us typically under dispute resolution procedures specified in the particular arrangement. The limitations of liability under these arrangements may be expressly limited or may not be expressly specified in terms of time and/or amount. As of August 31, 2019 and 2018, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $794,000 and $782,000, respectively, of which all but approximately $128,000 and $130,000, respectively, may be recovered from the other third parties if we are obligated to make payments

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, we cannot reasonably estimate the aggregate maximum potential

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Legal Contingencies As of August 31, 2019, we or our present personnel had been named as a defendant in various litigation matters. We and/or our personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of our business around the world. Based on the present status of these matters, including the putative class action lawsuit discussed below, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on our results of operations or financial condition. On July 24, 2019, Accenture was named in a putative class action lawsuit filed by consumers of Marriott International, Inc. (“Marriott”) in the U.S. District Court for the District of Maryland. The complaint alleges negligence by us, and seeks monetary damages, costs and attorneys’ fees and other related relief, relating to a data security incident involving unauthorized access to the reservations database of Starwood Worldwide Resorts, Inc. (“Starwood”), which was acquired by Marriott on September 23, 2016. Since 2009, we have provided certain IT infrastructure outsourcing services to Starwood. We believe the lawsuit is without merit and we will vigorously defend it. We cannot reasonably estimate a range of loss, if any, at this time.

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17. SEGMENT REPORTING Operating segments are components of an enterprise where separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer. Our operating segments are managed separately because each operating segment represents a strategic business unit providing consulting and outsourcing services to clients in different industries. Our reportable operating segments are our five operating groups, which are Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. Information regarding our reportable operating segments is as follows:

Revenues (1) $ 8,229,842 $ 8,565,695 $ 6,877,779 $ 11,337,863 $ 5,942,012 $ 39,343 $ 40,992,534 Depreciation and amortization (2) 176,232 161,451 171,084 271,853 146,156 — 926,776 Operating income (1) 1,379,914 1,365,427 765,838 1,663,852 723,748 — 5,898,779 Net assets as of August 31 (3) 984,345 23,666 989,150 1,571,620 1,046,216 153,725 4,768,722 2017 Revenues (1) $ 7,097,353 $ 7,654,465 $ 6,360,695 $ 9,921,960 $ 5,096,324 $ 46,044 $ 36,176,841 Depreciation and amortization (2) 148,690 147,343 143,659 228,400 133,697 — 801,789 Operating income (1) 1,057,334 1,256,125 715,136 1,573,477 589,330 — 5,191,402 Net assets as of August 31 (3) 916,325 155,386 911,605 1,299,898 953,820 112,264 4,349,298 ______(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation. In addition, we updated operating group results for fiscal 2018 to include an acquisition previously categorized within Other. (2) Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control. (3) We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues. The accounting policies of the operating segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.

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Revenues are attributed to geographic regions and countries based on where client services are supervised. Information regarding geographic regions and countries is as follows:

Fiscal North America Europe Growth Markets Total 2019 Revenues $ 19,986,136 $ 14,680,739 $ 8,548,138 $ 43,215,013 Property and equipment, net as of August 31 395,782 354,362 641,022 1,391,166 2018 Revenues (1) $ 18,460,395 $ 14,625,769 $ 7,906,370 $ 40,992,534 Property and equipment, net as of August 31 375,237 319,487 569,296 1,264,020 2017 Revenues (1) $ 16,889,272 $ 12,471,454 $ 6,816,115 $ 36,176,841 Property and equipment, net as of August 31 274,463 294,154 571,981 1,140,598

Our business in the United States represented 44%, 43% and 45% of our consolidated revenues during fiscal 2019, 2018 and 2017, respectively. No other country individually comprised 10% or more of our consolidated revenues during these periods. Business in Ireland, our country of domicile, represented approximately 1% of our consolidated revenues during each of fiscal 2019, 2018 and 2017. We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net:

August 31, 2019 August 31, 2018 August 31, 2017 United States 26% 27% 23% India 18 19 25 Ireland 7 7 5

Revenues by type of work were as follows:

Fiscal 2019 2018 (1) 2017 (1) Consulting $ 24,177,428 $ 22,978,798 $ 20,080,455 Outsourcing 19,037,585 18,013,736 16,096,386 Total Revenues 43,215,013 40,992,534 36,176,841

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18. QUARTERLY DATA (unaudited)

First Second Third Fourth Fiscal 2019 Quarter Quarter Quarter Quarter Annual Revenues $ 10,605,546 $ 10,454,129 $ 11,099,688 $ 11,055,650 $ 43,215,013 Cost of services 7,308,121 7,399,780 7,571,390 7,621,034 29,900,325 Operating income 1,629,012 1,386,626 1,717,943 1,571,493 6,305,074 Net income 1,291,324 1,140,720 1,268,649 1,145,548 4,846,241 Net income attributable to Accenture plc 1,274,720 1,124,449 1,249,516 1,130,427 4,779,112 Weighted average Class A ordinary shares: —Basic 638,877,445 638,639,729 637,831,341 637,049,388 638,098,125 —Diluted 652,151,450 649,170,699 649,297,717 650,523,417 650,204,873 Earnings per Class A ordinary share: —Basic $ 2.00 $ 1.76 $ 1.96 $ 1.77 $ 7.49 —Diluted $ 1.96 $ 1.73 $ 1.93 $ 1.74 $ 7.36

First Second Third Fourth Fiscal 2018 (1) Quarter Quarter Quarter Quarter Annual Revenues $ 9,884,313 $ 9,909,238 $ 10,694,996 $ 10,503,987 $ 40,992,534 Cost of services 6,820,160 7,049,698 7,362,981 7,266,331 28,499,170 Operating income 1,498,176 1,296,044 1,634,875 1,469,684 5,898,779 Net income 1,188,542 919,540 1,058,141 1,048,371 4,214,594 Net income attributable to Accenture plc 1,123,660 863,703 1,043,020 1,029,524 4,059,907 Weighted average Class A ordinary shares: —Basic 615,835,525 617,854,667 639,217,344 640,575,241 628,451,742 —Diluted 656,671,417 656,118,796 654,600,026 653,960,751 655,296,150 Earnings per Class A ordinary share: —Basic $ 1.82 $ 1.40 $ 1.63 $ 1.61 $ 6.46 —Diluted $ 1.79 $ 1.37 $ 1.60 $ 1.58 $ 6.34

______(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.

F- 44

DESCRIPTION OF ACCENTURE PLC’S SECURITIES

The following description is a summary. This summary is not complete and is subject to the complete text of Accenture plc’s memorandum and articles of association.

Capital Structure

Authorized Share Capital. The authorized share capital of Accenture plc is €40,000 and US$517,500, divided into 40,000 ordinary shares with a nominal value of €1 per share (issued in order to satisfy statutory requirements for all Irish public limited companies commencing operations); 20,000,000,000 Class A ordinary shares with a nominal value of US$0.0000225 per share; 1,000,000,000 Class X ordinary shares with a nominal value of US$0.0000225 per share; and 2,000,000,000 undesignated shares with a nominal value of US$0.0000225 per share.

Accenture plc has the authority to issue authorized but unissued Class A ordinary shares, Class X ordinary shares or undesignated shares, subject to the maximum authorized share capital contained in its memorandum and articles of association. The undesignated shares may be designated and issued as preferred shares, without further vote or action by Accenture plc’s shareholders up to the maximum number authorized.

The authorized share capital may be increased or reduced by way of an ordinary resolution of Accenture plc’s shareholders. The shares comprising the authorized share capital of Accenture plc may be divided into shares of such nominal value as the resolution shall prescribe.

As a matter of Irish law, the directors of a company may issue authorized but unissued new ordinary or preferred shares without shareholder approval once authorized to do so by the company’s articles of association or by an ordinary resolution adopted by the shareholders at a general meeting. An ordinary resolution requires over 50% of the votes of a company’s shareholders cast at a general meeting. The authority conferred can be granted for a maximum period of five years, at which point it must be renewed by the company’s shareholders by an ordinary resolution. Historically, Accenture plc’s shareholders have authorized the Accenture plc Board of Directors to issue up to 33% of Accenture plc’s issued share capital for a period of 18 months. The Accenture plc Board of Directors is currently authorized to issue up to 33% of Accenture plc’s issued share capital and Accenture plc expects to propose the renewal of this authorization on a regular basis at its annual general meetings in subsequent years, which is currently the customary practice in Ireland.

The rights and restrictions to which the ordinary shares are subject are prescribed in Accenture plc’s articles of association. Accenture plc’s articles of association entitle its Board of Directors, without shareholder approval, to determine the terms of the undesignated shares issued by Accenture plc. The Board of Directors of Accenture plc is authorized, without obtaining any vote or consent of the holders of any class or series of shares unless expressly provided by the terms of that class or series of shares, to provide from time to time for the issuance of other classes or series of preferred shares through the issue of the authorized but unissued undesignated shares and to establish the characteristics of each class or series, including the number of shares, designations, relative voting rights, dividend rights, liquidation and other rights, redemption, repurchase or exchange rights and any other preferences and relative, participating, optional or other rights and limitations not inconsistent with applicable law.

Irish law does not recognize fractional shares held of record; accordingly, Accenture plc’s articles of association do not provide for the issuance of fractional Accenture plc shares, and the official Irish register of Accenture plc will not reflect any fractional shares. Whenever an alteration or reorganization of the share capital of Accenture plc would result in any Accenture plc shareholder becoming entitled to fractions of a share, Accenture plc’s Board of Directors may, on behalf of those shareholders that would become entitled to fractions of a share, arrange for the sale of the shares representing fractions and the

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document distribution of the net proceeds of sale in due proportion among the shareholders who would have been entitled to the fractions.

Under Irish law and the memorandum and articles of association of Accenture plc, there are no limitations on the right of non-residents of Ireland or owners who are not citizens of Ireland to hold or vote shares of Accenture plc.

Pre-emption Rights, Share Warrants and Share Options

Certain statutory pre-emption rights apply automatically in favor of Accenture plc shareholders where shares in Accenture plc are to be issued for cash. However, Irish law permits companies to opt-out of the statutory pre-emption rights for a period of up to five years if authorized by shareholders by a special resolution. A special resolution requires not less than 75% of the votes of Accenture plc shareholders cast at a general meeting. Historically, Accenture plc’s shareholders have authorized the Accenture plc Board of Directors to issue up to 5% of Accenture plc’s issued share capital for which no pre-emption rights would apply for a period of 18 months. The Accenture plc Board of Directors is currently authorized to issue up to 5% of Accenture plc’s issued share capital for which no pre-emption rights would apply and Accenture plc expects to propose the renewal of this authorization on a regular basis at its annual general meetings in subsequent years, which is currently the customary practice in Ireland for companies that elect to opt-out of the statutory pre-emption rights. If the opt-out of the statutory pre-emption right is not renewed, shares issued for cash must be offered to pre-existing shareholders of Accenture plc pro rata to their existing shareholding before the shares can be issued. The statutory pre- emption rights do not apply where shares are issued for non-cash consideration and do not apply to the issue of non-equity shares (that is, shares that have the right to participate only up to a specified amount in any income or capital distribution).

The articles of association of Accenture plc provide that, subject to any shareholder approval requirement under any laws, regulations or the rules of any stock exchange to which Accenture plc is subject, the Board of Directors of Accenture plc is authorized, from time to time, in its discretion, to grant such persons, for such periods and upon such terms as Accenture plc’s Board of Directors deems advisable, options to purchase such number of shares of any class or classes or of any series of any class as Accenture plc’s Board of Directors may deem advisable, and to cause warrants or other appropriate instruments evidencing such options to be issued. The Irish Companies Act 2014 provides that directors may issue share warrants or options without shareholder approval once authorized to do so by the articles of association or an ordinary resolution of shareholders. The Board of Directors of Accenture plc may issue shares upon exercise of warrants or options without shareholder approval or authorization.

Accenture plc is also subject to the rules of the New York Stock Exchange (the “NYSE”) that require shareholder approval of certain share issuances.

Dividends

Under Irish law, dividends and distributions may only be made from profits available for distribution. Profits available for distribution, broadly, means the accumulated realized profits of Accenture plc less accumulated realized losses and includes reserves created by way of capital reduction (i.e., by cancelling amounts standing to the credit of undistributable reserves of a company and crediting that amount to the profit and loss account of the company to be treated as realized profits available for distribution) of Accenture plc. In addition, no distribution or dividend may be made unless the net assets of Accenture plc are equal to, or in excess of, the aggregate of Accenture plc’s called up share capital plus undistributable reserves and the distribution does not reduce Accenture plc’s net assets below such aggregate. Undistributable reserves include the undenominated capital and the amount by which Accenture plc’s accumulated unrealized profits, so far as not previously utilized by any capitalization,

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document exceed Accenture plc’s accumulated unrealized losses, so far as not previously written off in a reduction or reorganization of capital.

The determination as to whether or not Accenture plc has sufficient profits available for distribution to fund a dividend must be made by reference to “relevant financial statements” of Accenture plc. The “relevant financial statements” will be either the last set of unconsolidated annual audited financial statements or unaudited financial statements prepared in accordance with the Irish Companies Act 2014, which give a “true and fair view” of Accenture plc’s unconsolidated financial position and accord with accepted accounting practice. The relevant financial statements must be filed in the Companies Registration Office, the official public registry for companies in Ireland.

The mechanism as to who declares a dividend and when a dividend shall become payable is governed by the articles of association of Accenture plc. Accenture plc’s articles of association authorize the directors to declare such dividends as appear justified by the profits of Accenture plc without the approval of the shareholders at a general meeting. The Board of Directors of Accenture plc may also recommend a dividend to be approved and declared by the shareholders at a general meeting. Although the shareholders may direct that the payment be made by distribution of assets, shares or cash, no dividend issued may exceed the amount recommended by the directors. The dividends can be declared and paid in the form of cash or non-cash assets and may be paid in U.S. dollars or any other currency. All holders of Class A ordinary shares of Accenture plc will participate pro rata in respect of any dividend which may be declared in respect of Class A ordinary shares by Accenture plc, subject to any preferred dividend rights of any preferred shares that may be outstanding from time to time.

The directors of Accenture plc may deduct from any dividend payable to any shareholder all sums of money (if any) payable by such shareholder to Accenture plc in relation to the Accenture plc ordinary shares.

The directors of Accenture plc are also entitled to issue shares with preferred rights to participate in dividends declared by Accenture plc in one or more series and to fix the rights, preferences, privileges and restrictions attaching to those shares, including dividend rights, conversion rights, voting rights, redemption terms and prices, liquidation preferences and the numbers of shares constituting any series and the designation of any series, without further vote or action by the shareholders. The holders of such preferred shares may, depending on their terms, be entitled to claim arrears of a declared dividend out of subsequently declared dividends in priority to ordinary shareholders.

Any series of preferred shares could, as determined by Accenture plc’s Board of Directors at the time of issuance, rank senior to the Accenture plc ordinary shares with respect to dividends, voting rights, redemption and/or liquidation rights. These preferred shares are of the type commonly known as “blank-check” preferred stock.

Holders of Accenture plc Class X ordinary shares are not entitled to receive dividends and are not entitled to any payment out of the surplus assets of Accenture plc upon a winding-up of Accenture plc.

Share Repurchases, Redemptions and Conversions

Overview

Article 5(b)(iv) of Accenture plc’s articles of association provides that any Class A ordinary share which Accenture plc has acquired or agreed to acquire shall be deemed to be a redeemable share. Accordingly, for Irish law purposes, the repurchase of Class A ordinary shares by Accenture plc will technically be effected as a redemption of those shares as described below under “—Repurchases and Redemptions by Accenture plc.” If the articles of association of Accenture plc did not contain Article 5(b)(iv), repurchases by Accenture plc would be subject to many of the same rules that apply to purchases of Accenture plc shares by subsidiaries described below under “—Purchases by Subsidiaries of Accenture

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document plc,” including the shareholder approval requirements described below and the requirement that any on-market purchases be effected on a “recognized stock exchange.” Article 5(c)(iv) of Accenture plc’s articles of association provides that Accenture plc may, at its option, redeem at any time any of Accenture plc’s Class X ordinary shares subject to the requirements of the Irish Companies Act 2014. Except where otherwise noted, references herein to repurchasing or buying back Accenture plc Class A or Class X ordinary shares refer to the redemption of Class A ordinary shares by Accenture plc pursuant to Article 5(b)(iv) of the articles of association, the redemption of Class X ordinary shares by Accenture plc pursuant to Article 5(c)(iv) of the articles of association or the purchase of Accenture plc ordinary shares by a subsidiary of Accenture plc, in each case in accordance with the Accenture plc articles of association and Irish law as described below.

Repurchases and Redemptions by Accenture plc

Under Irish law, a company can issue redeemable shares and redeem them out of profits available for distribution (which is described above under “Dividends”) or the proceeds of a new issue of shares for that purpose. Irish law also provides that Accenture plc cannot redeem any of its shares if as a result of such redemption, the nominal value of its issued share capital which is not redeemable would be less than 10% of the nominal value of its total issued share capital. Redeemable shares may, upon redemption, be cancelled or held in treasury. Shareholder approval is not required to redeem Accenture plc shares.

The Board of Directors of Accenture plc is also entitled to issue preferred shares, which may be redeemed at the option of either Accenture plc or the shareholder, depending on the terms of such preferred shares.

Repurchased and redeemed Class A ordinary shares may be cancelled or held as treasury shares. The nominal value of treasury shares held by Accenture plc at any time must not exceed 10% of the nominal value of the issued share capital of Accenture plc. While Accenture plc holds shares as treasury shares, it cannot exercise any voting rights in respect of those shares. Treasury shares may be cancelled by Accenture plc or re-issued subject to certain conditions.

Purchases by Subsidiaries of Accenture plc

Under Irish law, it may be permissible for an Irish or non-Irish subsidiary to purchase Accenture plc shares either on-market or off-market. A general authority of the shareholders of Accenture plc is required to allow a subsidiary of Accenture plc to make on-market purchases of Accenture plc shares; however, as long as this general authority has been granted, no specific shareholder authority for a particular on-market purchase by a subsidiary of Accenture plc shares is required. Accenture plc’s authority was last renewed by shareholders at the annual general meeting in 2016 for a period of 18 months, which authority expired in 2017. Accenture plc has not renewed this authority and does not currently intend to renew this authority at any subsequent shareholder meetings. In order for a subsidiary of Accenture plc to make an on- market purchase of Accenture plc’s shares, such shares must be purchased on a “recognized stock exchange.” The NYSE, on which the Accenture plc Class A ordinary shares are listed, is a recognized stock exchange.

For an off-market purchase by a subsidiary of Accenture plc, the proposed purchase contract must be authorized by special resolution of the shareholders of Accenture plc before the contract is entered into. The person whose shares are to be bought back cannot vote in favor of the special resolution, and, from the date of the notice of the general meeting at which the special resolution will be proposed to shareholders, the purchase contract must be made available for inspection by shareholders at the registered office of Accenture plc.

The number of shares held by the subsidiaries of Accenture plc at any time will count as treasury shares for the purposes of the permitted treasury share threshold of 10% of the nominal value of the

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document issued share capital of Accenture plc. While a subsidiary holds Accenture plc shares, it cannot exercise any voting rights in respect of those shares. The acquisition of the Accenture plc shares by a subsidiary must be funded out of profits of the subsidiary that are available for distribution.

Existing Share Repurchase Program

Because repurchases of Accenture plc Class A ordinary shares by Accenture plc will technically be effected as a redemption of those shares pursuant to Article 5(b)(iv) of the articles of association, separate shareholder approval for such repurchases will not be required.

Conversion

Class A ordinary shares of Accenture plc are not convertible.

Liens on Shares, Calls on Shares and Forfeiture of Shares

Accenture plc’s articles of association provide that Accenture plc will have a first and paramount lien on every share for all moneys payable, whether presently due or not, in respect of all of Accenture plc’s issued shares. Subject to the terms of the share allotment, directors may call for any unpaid amounts in respect of any shares to be paid, and if payment is not made, the shares may be forfeited. These provisions are standard inclusions in the articles of association of an Irish public limited company such as Accenture plc and will only be applicable to shares of Accenture plc that have not been fully paid up.

Accenture plc’s articles of association further provide that Accenture plc will have a lien on payments to be made in respect of a share where Accenture plc has a withholding tax or stamp duty obligation in respect of such share.

Bonus Shares

Under Accenture plc’s articles of association, the Board of Directors of Accenture plc may resolve to capitalize any amount credited to any reserve, undenominated capital or profits of Accenture plc available for distribution for issuance and distribution to shareholders as fully paid bonus shares on the same basis of entitlement as would apply in respect of a dividend distribution.

Consolidation and Division; Subdivision

Under its articles of association, Accenture plc may by ordinary resolution of its Class A and Class X ordinary shareholders, voting as a single class, consolidate and divide all or any of its share capital into shares of larger nominal value than its existing shares or subdivide its shares into smaller amounts than is fixed by its articles of association.

Reduction of Share Capital

Accenture plc may, by ordinary resolution of its Class A and Class X ordinary shareholders, voting as a single class, reduce its authorized share capital. Accenture plc also may, by special resolution and subject to confirmation by the Irish High Court, reduce or cancel its issued share capital.

Meetings of Shareholders

Accenture plc is required to hold an annual general meeting in each calendar year within 15 months of its previous annual general meeting and no more than nine months after Accenture plc’s fiscal year-end. An annual general meeting may be held outside Ireland if Accenture plc makes all necessary arrangements to ensure that shareholders can participate in any such meeting by technological means

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document without leaving Ireland. At any annual general meeting, only such business shall be conducted as shall have been brought before the meeting (a) by or at the direction of Accenture plc’s Board of Directors or (b) by any shareholder entitled to vote at such meeting who complies with the procedures set forth in the articles of association.

Extraordinary general meetings of Accenture plc may be convened by (a) Accenture plc’s Board of Directors, (b) on requisition of the shareholders holding not less than 10% of the paid up share capital of Accenture plc carrying voting rights, (c) on requisition of Accenture plc’s auditors or (d) in certain limited circumstances, by the High Court of Ireland. Extraordinary general meetings are generally held for the purposes of approving shareholder resolutions of Accenture plc as may be required from time to time. At any extraordinary general meeting, only such business shall be conducted as is set forth in the notice thereof.

Notice of a general meeting must be given to all shareholders of Accenture plc and to the auditors of Accenture plc. The minimum notice periods under Irish law are 21 days’ notice in writing for an annual general meeting or an extraordinary general meeting to approve a special resolution and 14 days’ notice in writing for any other extraordinary general meeting. Accenture plc’s articles of association provide a minimum notice period of 30 days for an annual general meeting or an extraordinary general meeting to approve a special resolution. Accenture plc’s articles of association provide for a minimum notice period of 14 days’ notice for all other extraordinary general meetings reflecting the requirements of Irish law.

In the case of an extraordinary general meeting convened by shareholders of Accenture plc, the proposed purpose of the meeting must be set out in the requisition notice. The requisition notice can contain any resolution. Upon receipt of this requisition notice, the Board of Directors of Accenture plc has 21 calendar days to convene a meeting of Accenture plc’s shareholders to vote on the matters set out in the requisition notice. This meeting must be held within two months of the receipt of the requisition notice. If Accenture plc’s Board of Directors does not convene the meeting within such 21-day period, the requisitioning shareholders, or any of them representing more than one half of the total voting rights of all of them, may themselves convene a meeting, which meeting must be held within three months of the receipt of the requisition notice.

The only matters which must, as a matter of Irish law, be transacted at an annual general meeting are the consideration of the statutory financial statements and reports of the directors and auditors; the review by the shareholders of the company’s affairs; the appointment of auditors; and the fixing of the auditor’s remuneration (or delegation of same). If no resolution is made in respect of the reappointment of an auditor at an annual general meeting, the previous auditor will be deemed to have continued in office.

If the directors become aware that the net assets of Accenture plc are half or less of the amount of Accenture plc’s share capital, the directors of Accenture plc must convene an extraordinary general meeting of Accenture plc’s shareholders not later than 28 days from the date that they learn of this fact. This meeting must be convened for the purposes of considering whether any, and if so what, measures should be taken to address the situation.

Directors

Directors are elected by the affirmative vote of a majority of the votes cast by shareholders in uncontested elections and by the affirmative vote of a plurality of the votes of the shares present in person or represented by proxy and entitled to vote on the election of directors in contested elections (a meeting where the number of director nominees exceeds the number of directors to be elected) (see “Voting” below). In uncontested elections, any nominee for director who receives a majority of the votes cast is elected to the Accenture plc Board of Directors. In contested elections, the nominees receiving the most votes for the available seats are elected to the Accenture plc Board of Directors.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Holders of Class A and Class X ordinary shares are entitled to one vote per each such share at all meetings at which directors are elected. Shareholders do not have cumulative voting rights. Accordingly, the holders of a majority of the voting rights attaching to the Accenture plc Class A and Class X ordinary shares will, as a practical matter, be entitled to control the election of all directors.

The Irish Companies Act 2014 provides for a minimum of two directors. Accenture plc’s articles of association provide for a minimum of eight directors and a maximum of 15. The Board of Directors of Accenture plc has sole authority to determine its size. If at any time the number of directors falls below the minimum provided for in Accenture plc’s articles of association, the remaining directors may act only for the purposes of appointing additional directors to satisfy the requirements of the articles of association with respect to the minimum number of directors. All directors of Accenture plc are elected annually.

Under the Irish Companies Act 2014 and notwithstanding anything contained in Accenture plc’s memorandum and articles of association or in any agreement between Accenture plc and a director, the shareholders of Accenture plc may, by an ordinary resolution, remove a director from office before the expiration of his or her term, at a meeting held on no less than 28 calendar days’ notice and at which the director is entitled to be heard. The power of removal is without prejudice to any claim for damages for breach of contract (e.g., employment contract) that the director may have against Accenture plc in respect of his or her removal.

In addition, Accenture plc’s articles of association provide that the shareholders may, by an ordinary resolution, remove a director from office before the expiration of his or her term. Additionally, Accenture plc’s articles of association provide that a director may be removed with or without cause at the request of not less than 75% of the other directors.

Director Nominations by Shareholders

Accenture plc’s articles of association contain advance notice requirements for shareholders to make director nominations at annual general meetings. Under Accenture plc’s articles of association, a shareholder must deliver to Accenture plc’s secretary a notice executed by a shareholder (not being the person to be proposed) not less than 120 nor more than 150 days before the first anniversary of the date of Accenture plc’s definitive proxy statement released to shareholders in connection with the prior year’s annual general meeting; provided, however, that if the annual general meeting is convened more than 30 days prior to or delayed by more than 70 days after the first anniversary of the preceding year’s annual general meeting, or if no annual general meeting was held in the preceding year, the notice must be so received not earlier than 120 days prior to such annual general meeting and not later than the close of business on the later of (x) the 90th day prior to such annual general meeting or (y) the 10th day following the day on which a public announcement of the date of the annual general meeting is first made.

The notice must contain (a) the name, age, business address and residence address of the person proposed to be nominated for election as a director, (b) the principal occupation or employment of such person, (c) the class, series and number of Accenture plc’s shares which are beneficially owned by such person, (d) information which would, if he or she were so appointed, be required to be included in Accenture plc’s register of directors and secretary, (e) all other information relating to such person that is required to be disclosed in solicitations for proxies for the election of directors pursuant to the proxy rules of the Securities and Exchange Commission (the “SEC”), together with notice executed by such person of his or her willingness to serve as a director if so elected, (f) such person’s written consent to serve as a director if elected, (g) a written representation and agreement that such person is not and will not become a party to any agreement, arrangement or understanding with, and has not given any commitment or assurance to, any person as to how such person, if elected as a director, will act or vote on any issue or question, (h) such other information that Accenture plc may reasonably require, including but not limited to a written representation and agreement to comply with Accenture plc’s codes, policies and guidelines or any rules, regulations and listing standards, in each case as applicable to directors and (i) information

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document or agreements necessary to determine such person’s eligibility to serve as a director and determine such person’s independence under the SEC’s regulations and the NYSE’s regulations.

In addition, the notice must contain information regarding the shareholder proposing the nominee and any beneficial owners on whose behalf the shareholder is acting (including the proposed nominee (collectively, the “proposing parties”)), including (a) the proposing parties’ names and addresses, (b) the class, series and number of Accenture plc’s shares which are owned, beneficially and of record, by the proposing parties and any derivative instruments, profit sharing interests, short interests or dividend rights that are separated or separable from the underlying shares held in respect of Accenture plc’s shares by the proposing parties, (c) any proxy, contract, arrangement, understanding, or relationship pursuant to which any proposing party is a party and has a right to vote any shares of any security of Accenture plc, (d) any fee arrangements with respect to the election of their nominee or value of Accenture plc’s shares or derivative instruments, (e) any personal or other direct or indirect material interest of any proposing person in the nomination to be submitted, (f) any proportionate interest in shares of Accenture plc or derivative instruments held by a general or limited partnership in which any proposing party is a general partner or beneficially owns an interest in a general partner, (g) any other information required to be disclosed in any proxy statement or other filings to be made in connection with the election of the nominee, (h) all other information relating to each proposing person and the nomination which may be required to be disclosed under the Irish Companies Act 2014 or applicable listing standards of the NYSE and (i) representations that the proposing party is a shareholder of record at the time the notice is given and information on such party’s ability to solicit proxies from shareholders in support of the proposing party’s nomination.

Accenture plc’s articles of association contain “proxy access” provisions which give an eligible shareholder (or group of up to 20 such shareholders) that has owned 3% or more of the voting power entitled to vote generally in the election of directors continuously for at least three years, the right to nominate up to the greater of two nominees and 20% of the number directors to be elected at the applicable annual general meeting and to have those nominees included in Accenture plc’s proxy materials, subject to the other terms and conditions of Accenture plc’s articles of association.

Voting

All votes at a general meeting of Accenture plc shareholders are decided by way of poll. Every shareholder shall, on a poll, have one vote for each Class A or Class X ordinary share that he or she holds as of the record date for the meeting (and, except as otherwise provided by the Irish Companies Act 2014 or Accenture plc’s memorandum and articles of association, the holders of Class A and Class X ordinary shares shall vote as a single class). For so long as the ordinary shares with a nominal value of €1 per share are held by Accenture plc as treasury shares (which is currently the case), they will not, as a matter of Irish law, carry any voting rights. Voting rights on a poll may be exercised by shareholders registered in Accenture plc’s share register as of the record date for the meeting or by a duly appointed proxy of such a registered shareholder, which proxy need not be a shareholder. All proxies must be appointed in the manner prescribed by Accenture plc’s articles of association. The articles of association of Accenture plc permit the appointment of proxies by the shareholders to be notified to Accenture plc electronically.

Except where a greater majority is required by Irish law or Accenture plc’s memorandum and articles of association or where a plurality is required in the case of a contested election of directors, any question proposed for consideration at any general meeting of Accenture plc or of any class of shareholders shall be decided by a simple majority of the votes cast by shareholders entitled to vote at such meeting. In contested elections, the nominees receiving the most votes for the available seats are elected to the Accenture plc Board of Directors.

In accordance with the articles of association of Accenture plc, the directors of Accenture plc may from time to time cause Accenture plc to issue preferred shares. These preferred shares may have such

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document voting rights as may be specified in the terms of such preferred shares (e.g., they may carry more votes per share than ordinary shares or may entitle their holders to a class vote on such matters as may be specified in the terms of the preferred shares).

Treasury shares and shares of Accenture plc held by subsidiaries of Accenture plc are not entitled to vote at general meetings of shareholders.

Irish law requires “special resolutions” of the shareholders at a general meeting to approve certain matters. A special resolution requires not less than 75% of the votes cast of Accenture plc’s shareholders at a general meeting. This may be contrasted with “ordinary resolutions,” which require a simple majority of the votes of Accenture plc’s shareholders cast at a general meeting. Examples of matters requiring special resolutions include:

• Amending the objects of Accenture plc;

• Amending the articles of association of Accenture plc;

• Approving the change of name of Accenture plc;

• Authorizing the entering into of a guarantee or provision of security in connection with a loan, quasi-loan or credit transaction to a director or connected person;

• Opting out of pre-emption rights on the issuance of shares;

• Re-registration of Accenture plc from a public limited company as a private company;

• Purchase of own shares off-market;

• Reduction of share capital;

• Resolving that Accenture plc be wound-up by the Irish courts;

• Resolving in favor of a shareholders’ voluntary winding-up;

• Re-designation of shares into different share classes;

• Setting the re-issue price of treasury shares; and

• Mergers with companies incorporated in the European Union.

In addition, under the Irish Companies Act 2014, schemes of arrangement with one or more classes of shareholders require a court order from the Irish High Court and the approval of: (a) not less than 75% by value of the voting shareholders of each class of shares participating in the scheme of arrangement; and (b) more than 50% in number of the voting shareholders of each class of shares participating in the scheme of arrangement, at a meeting called to approve the scheme.

Neither Irish law nor any constitutional document of Accenture plc places limitations on the right of non-residents of Ireland or owners who are not citizens of Ireland to vote Class A ordinary shares or Class X ordinary shares of Accenture plc.

Shareholder Action by Written Consent

Subject to certain exceptions, the Irish Companies Act 2014 provides that shareholders may approve a resolution without a meeting if (1) all shareholders sign the written resolution and (2) the

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document company’s articles of association permit written resolutions of shareholders. Accenture plc’s articles of association provide shareholders with the right to take action by written consent.

Variation of Rights Attaching to a Class or Series of Shares

Variation of all or any special rights attached to any class of Accenture plc shares is addressed in the articles of association of Accenture plc as well as the Irish Companies Act 2014. Any variation by Accenture plc of class rights attaching to the issued Accenture plc shares must also be approved by a special resolution of the shareholders of the class affected or by the written consent of the holders of not less than 75% of the shareholders of the class affected.

Amendment of Governing Documents

Irish companies may only alter their memorandum and articles of association by the passing of a special resolution of shareholders. In addition, paragraph 6 of the memorandum of association of Accenture plc provides that any amendment to that paragraph and to the provisions of Accenture plc’s articles of association relating to mergers; any sale, lease or exchange by Accenture plc of all or substantially all of its property or assets; and the appointment and removal of directors, which are not approved by a resolution passed by a majority of the directors then in office and eligible to vote on that resolution, must be approved by shareholders holding not less than 80% of Accenture plc’s issued and outstanding voting shares.

Quorum for General Meetings

The presence of three shareholders, in person or by proxy (whether or not such shareholders actually exercise their voting rights in whole, in part or at all at the meeting) and having the right to attend and vote at the meeting, and of the holders of more than 50% of the outstanding Accenture plc shares carrying voting rights constitutes a quorum for the conduct of business (provided that, if Accenture plc has only one shareholder, one shareholder present in person or by proxy will constitute a quorum). No business may take place at a general meeting of Accenture plc if a quorum is not present in person or by proxy. Accenture plc’s Board of Directors has no authority to waive quorum requirements stipulated in the articles of association of Accenture plc. Abstentions and broker “non-votes” will be counted as present for purposes of determining whether there is a quorum in respect of the proposals. A broker “non-vote” occurs when a nominee (such as a broker) holding shares for a beneficial owner abstains from voting on a particular proposal because the nominee does not have discretionary voting power for that proposal and has not received instructions from the beneficial owner on how to vote those shares.

Inspection of Books and Records

Under Irish law, shareholders have the right to: (a) receive a copy of the memorandum and articles of association of Accenture plc; (b) inspect and obtain copies of the minutes of general meetings and resolutions of Accenture plc; (c) inspect and receive a copy of the register of shareholders, register of directors and secretaries, register of directors’ interests and other statutory registers maintained by Accenture plc; (d) receive copies of statutory financial statements and the directors’ and auditors’ reports that have previously been sent to shareholders prior to an annual general meeting; and (e) receive balance sheets of a subsidiary company of Accenture plc that have previously been sent to shareholders prior to an annual general meeting for the preceding 10 years. The auditors of Accenture plc will also have the right to inspect all accounting records of Accenture plc. The auditors’ report must be circulated to the shareholders with Accenture plc’s financial statements prepared in accordance with Irish law at least 21 clear days before the annual general meeting and laid before the shareholders at Accenture plc’s annual general meeting.

Accenture plc’s Board of Directors has adopted a resolution providing that its shareholders have the right to inspect, at a principal place of business in the United States, copies of certain of Accenture

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document plc’s books and records, including shareholder names, addresses, and shareholdings in accordance with the terms set forth in the Model Business Corporation Act, as that act may be amended from time to time. If the Model Business Corporation Act does not provide access to the shareholder names, addresses and shareholdings, these books and records will be made available for inspection by Accenture plc’s shareholders for purposes properly related to their status as shareholders.

Acquisitions

There are a number of mechanisms for the acquisition of an Irish public limited company, including:

(a) through a court-approved scheme of arrangement under the Irish Companies Act 2014. A scheme of arrangement with one or more classes of shareholders requires a court order from the Irish High Court and the approval of: (i) not less than 75% by value of the voting shareholders of each class of shares participating in the scheme of arrangement; and (ii) more than 50% in number of the voting shareholders of each class of shares participating in the scheme of arrangement, at a meeting called to approve the scheme;

(b) through a tender offer by a third party for all of the Accenture plc shares. Where the holders of 80% or more of a class of Accenture plc’s shares have accepted an offer for their shares in Accenture plc, the remaining shareholders in that class may be statutorily required to also transfer their shares. If the bidder does not exercise its “squeeze out” right, then the non-accepting shareholders in that class also have a statutory right to require the bidder to acquire their shares on the same terms. If Accenture plc shares were listed on the Irish Stock Exchange or another regulated stock exchange in the EU, this threshold would be increased to 90%; and

(c) through a merger with an Irish incorporated company under the Irish Companies Act 2014 or an EU- incorporated company under Council Directive No. 2005/56/EC of the European Parliament and of the Council of 26 October 2005. Such mergers must be approved by a special resolution.

Under Irish law, there is no requirement for a company’s shareholders to approve a sale, lease or exchange of all or substantially all of a company’s property and assets. However, article 81 of Accenture plc’s articles of association provides that any sale, lease or exchange by Accenture plc (in the case of clause (b), other than with or to a subsidiary or affiliate) of all or substantially all of its property or assets requires the approval of (a) the Board of Directors of Accenture plc by a resolution passed with the approval of a majority of those directors then in office and eligible to vote on that resolution and (b) an ordinary resolution of shareholders, in addition to any other resolution or sanction required by applicable law.

Appraisal Rights

Generally, under Irish law, shareholders of an Irish company do not have dissenters’ or appraisal rights. Under the European Communities (Cross-Border Mergers) Regulations 2008, as amended, of Ireland, governing the merger of an Irish company limited by shares such as Accenture plc and a company incorporated in the European Economic Area, which includes all member states of the European Union, Norway, Iceland and Liechtenstein, and where the other company is the surviving entity, a shareholder (a) of the non-surviving company who voted against the special resolution approving the transaction or (b) of a company in which 90% of the shares are held by the other party to the transaction, has the right to submit a request that the company acquire its shares for cash at a price determined in accordance with the share exchange ratio set out in the acquisition agreement.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Under the Irish Companies Act 2014, which governs the merger of Irish companies, (1) any shareholder of any of the merging companies (other than the successor company) who voted against the special resolution approving the merger, or (2) where the successor company held 90% or more of the voting shares in the transferor company but not all, any shareholder of the transferor company (other than the successor company), regardless of how they voted, may, not later than 15 calendar days after the shareholder meeting of the relevant merging company at which the merger was approved, request in writing that the successor company acquire his, her or its shares for cash.

Disclosure of Interests in Shares

Under the Irish Companies Act 2014, there is a notification requirement for shareholders who acquire or cease to be interested in 3% of any class of voting shares of an Irish public limited company. A shareholder of Accenture plc must therefore make such a notification to Accenture plc if as a result of a transaction the shareholder will be interested in 3% or more of the Accenture plc Class A ordinary shares or 3% or more of the Accenture plc Class X ordinary shares; or if as a result of a transaction, a shareholder who was interested in 3% or more of the relevant class of Accenture plc shares ceases to be so interested. Where a shareholder is interested in 3% or more of the Accenture plc Class A ordinary shares or 3% or more of the Accenture plc Class X ordinary shares, any alteration of his, her or its interest that brings his, her or its total holding through the nearest whole percentage number, whether an increase or a reduction, must be notified to Accenture plc.

The relevant percentage figure is calculated by reference to the aggregate nominal value of the shares in which the shareholder is interested as a proportion of the entire nominal value of the relevant class of share capital. Where the percentage level of the shareholder’s interest does not amount to a whole percentage, this figure may be rounded down to the next whole number. All such disclosures should be notified to Accenture plc within five business days of the transaction or alteration of the shareholder’s interests that gave rise to the requirement to notify. Where a person fails to comply with the notification requirements described above, no right or interest of any kind whatsoever in respect of any shares in Accenture plc concerned, held by such person, shall be enforceable by such person, whether directly or indirectly, by action or legal proceeding. However, such person may apply to the court to have the rights attaching to the shares concerned reinstated.

In addition to the above disclosure requirement, Accenture plc, under the Irish Companies Act 2014, may by notice in writing require a person whom Accenture plc knows or has reasonable cause to believe to be, or at any time during the three years immediately preceding the date on which such notice is issued to have been, interested in shares comprised in Accenture plc’s relevant share capital to: (a) indicate whether or not it is the case; and (b) where such person holds or has during that time held an interest in the Accenture plc shares, to give such further information as may be required by Accenture plc, including particulars of such person’s own past or present interests in Accenture plc shares. Any information given in response to the notice is required to be given in writing within such reasonable time as may be specified in the notice.

Where such a notice is served by Accenture plc on a person who is or was interested in Accenture plc shares and that person fails to give Accenture plc any information required within the reasonable time specified, Accenture plc may apply to court for an order directing that the affected shares be subject to certain restrictions. Under the Irish Companies Act 2014, the restrictions that may be placed on the shares by the court are as follows:

(a) any transfer of those shares, or in the case of unissued shares, any transfer of the right to be issued with shares and any issue of shares, shall be void;

(b) no voting rights shall be exercisable in respect of those shares;

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document (c) no further shares shall be issued in right of those shares or in pursuance of any offer made to the holder of those shares; and

(d) no payment shall be made of any sums due from Accenture plc on those shares, whether in respect of capital or otherwise.

Where shares in Accenture plc are subject to these restrictions, the Irish High Court may order the shares to be sold and may also direct that the shares shall cease to be subject to these restrictions.

Anti-Takeover Provisions

Accenture plc’s articles of association provide that any merger of Accenture plc and another company (in the case of clause (b), other than a subsidiary or affiliate) requires the approval of (a) the Board of Directors of Accenture plc by a resolution passed with the approval of a majority of those directors then in office and eligible to vote on that resolution and (b) an ordinary resolution of shareholders, in addition to any other resolution or sanction required by applicable law, such as the European Communities (Cross-Border Mergers) Regulations 2008, as amended, of Ireland, described above.

Irish Takeover Rules and Substantial Acquisition Rules

A transaction by virtue of which a third party is seeking to acquire 30% or more of the voting rights of Accenture plc will be governed by the Irish Takeover Panel Act 1997 and the Irish Takeover Rules 2013 made thereunder and will be regulated by the Irish Takeover Panel. The “General Principles” of the Irish Takeover Rules 2013 and certain important aspects of the Irish Takeover Rules 2013 are described below.

General Principles

The Irish Takeover Rules 2013 are built on the following General Principles which will apply to any transaction regulated by the Irish Takeover Panel:

• in the event of an offer, all classes of shareholders of the target company should be afforded equivalent treatment and, if a person acquires control of a company, the other holders of securities must be protected;

• the holders of securities in the target company must have sufficient time and information to allow them to make an informed decision regarding the offer;

• the board of a company must act in the interests of the company as a whole. If the board of the target company advises the holders of securities in regards to the offer it must advise on the effects of the implementation of the offer on employment, employment conditions and the locations of the target company’s place of business;

• false markets in the securities of the target company or any other company concerned by the offer must not be created;

• a bidder can only announce an offer after ensuring that he or she can fulfill in full the consideration offered;

• a target company may not be hindered longer than is reasonable by an offer for its securities. This is a recognition that an offer will disrupt the day-to-day running of a target company particularly if the offer is hostile and the board of the target company must divert its attention to resist the offer; and

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document • a “substantial acquisition” of securities (whether such acquisition is to be effected by one transaction or a series of transactions) will only be allowed to take place at an acceptable speed and shall be subject to adequate and timely disclosure.

Mandatory Offer

If an acquisition of shares were to increase the aggregate holding of an acquirer and its concert parties to shares carrying 30% or more of the voting rights in Accenture plc, the acquirer and, depending on the circumstances, its concert parties would be mandatorily required (except with the consent of the Irish Takeover Panel) to make a cash offer for the remaining outstanding shares at a price not less than the highest price paid for the shares by the acquirer or its concert parties during the previous 12 months. This requirement would also be triggered by an acquisition of shares by a person holding (together with its concert parties) shares carrying between 30% and 50% of the voting rights in Accenture plc if the effect of such acquisition were to increase the percentage of the voting rights held by that person (together with its concert parties) by 0.05% within a 12 month period. A single holder (that is, a holder excluding any parties acting in concert with the holder) holding more than 50% of the voting rights of a company is not subject to this rule.

Voluntary Offer; Requirements to Make a Cash Offer and Minimum Price Requirements

A voluntary offer is an offer that is not a mandatory offer. If a bidder or any of its concert parties acquires Accenture plc shares of the same class as the shares that are the subject of the voluntary offer within the period of three months prior to the commencement of the offer period, the offer price must be not less than the highest price paid for Accenture plc shares of that class by the bidder or its concert parties during that period. The Irish Takeover Panel has the power to extend the “look back” period to 12 months if the Irish Takeover Panel, having regard to the General Principles, believes it is appropriate to do so.

If the bidder or any of its concert parties has acquired Accenture plc shares of the same class as the shares that are the subject of the voluntary offer (a) during the period of 12 months prior to the commencement of the offer period which represent more than 10% of the total shares the subject of the voluntary offer or (b) at any time after the commencement of the offer period, the offer shall be in cash (or accompanied by a full cash alternative) and the price per share shall be not less than the highest price paid by the bidder or its concert parties for shares (of the class of shares the subject of the voluntary offer) during, in the case of (a), the period of 12 months prior to the commencement of the offer period and, in the case of (b), the offer period. The Irish Takeover Panel may apply this rule to a bidder who, together with its concert parties, has acquired less than 10% of the total shares of the class of shares the subject of the offer in the 12 month period prior to the commencement of the offer period if the Panel, having regard to the General Principles, considers it just and proper to do so.

An offer period will generally commence from the date of the first announcement of the offer or proposed offer.

Substantial Acquisition Rules

The Irish Takeover Rules 2013 also contain rules governing substantial acquisitions of shares that restrict the speed at which a shareholder may increase his, her or its holding of shares and rights over shares to an aggregate of between 15% and 30% of the voting rights of Accenture plc. Except in certain circumstances, an acquisition or series of acquisitions of shares or rights over shares representing 10% or more of the voting rights of Accenture plc is prohibited if such acquisition(s), when aggregated with shares or rights already held, would result in the acquirer holding 15% or more but less than 30% of the voting rights of Accenture plc and such acquisitions are made within a period of seven days. These rules also require accelerated disclosure of acquisitions of shares or rights over shares relating to such holdings.

Under the Irish Takeover Rules, the Board of Directors of Accenture plc is not permitted to take any action that might frustrate an offer for the Accenture plc shares once Accenture plc’s Board of Directors has received an approach that may lead to an offer or has reason to believe an offer is imminent, except as noted below. Potentially frustrating actions such as (a) the issue of shares, options or convertible securities, (b) material disposals, (c) entering into contracts other than in the ordinary course of business or (d) any action, other than seeking alternative offers, that may result in frustration of an offer, are prohibited during the course of an offer or at any time during which Accenture plc’s Board of Directors has reason to believe an offer is imminent. Exceptions to this prohibition are available where:

(a) the action is approved by Accenture plc’s shareholders at a general meeting; or

(b) with the consent of the Irish Takeover Panel where:

(i) the Irish Takeover Panel is satisfied the action would not constitute a frustrating action;

(ii) the holders of more than 50% of the voting rights state in writing that they approve the proposed action and would vote in favor of it at a general meeting;

(iii) in accordance with a contract entered into prior to the announcement of the offer; or

(iv) the decision to take such action was made before the announcement of the offer and either has been at least partially implemented or is in the ordinary course of business.

Corporate Governance

The articles of association of Accenture plc allocate authority over the management of Accenture plc to the Board of Directors. The Board of Directors of Accenture plc may then delegate management of Accenture plc to committees of the Board of Directors, executives or to a management team, but regardless, the directors will remain responsible, as a matter of Irish law, for the proper management of the business and affairs of Accenture plc. Accenture plc’s Board of Directors includes an Audit Committee, a Compensation Committee, a Finance Committee and a Nominating & Governance Committee. Accenture plc’s Board of Directors has also adopted Corporate Governance Guidelines. Accenture plc’s Board of Directors may create new committees or change the responsibilities of existing committees from time to time, subject to applicable law.

The directors of Accenture plc have certain statutory and fiduciary duties owed to the company. The principal directors’ duties include the fiduciary duties of good faith acting honestly and responsibly and exercising due care and skill.

The articles of association of Accenture plc provide that a director, in taking action, including an action that may involve or relate to a change in control or potential change of control of Accenture plc, may, but is not required to, consider, among other things, the effects that the action may have on other interests or persons, including Accenture Leadership, retired Accenture Leadership and employees and the communities in which Accenture does business, as long as the director acts honestly and in good faith with a view to Accenture plc’s best interests.

Accenture plc’s Board of Directors has adopted resolutions providing, among other things, that:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document (a) Accenture’s directors and officers will occupy a fiduciary relationship with Accenture plc and its shareholders and these directors and officers, in performing their duties, will act in good faith in a manner that a director or officer believes to be in Accenture plc’s best interest and in the best interest of Accenture plc’s shareholders, as that standard of care is interpreted by the courts;

(b) Accenture’s shareholders may bring derivative proceedings on behalf of Accenture plc, if those derivative proceedings are brought on a basis and under the terms set forth in the Model Business Corporation Act as it is interpreted by, or required by, the courts; and

(c) Accenture plc will consent to the jurisdiction, for any otherwise available cause of action by or on behalf of its shareholders, of all Delaware state courts and U.S. federal courts in Delaware.

Notwithstanding the passing of these resolutions, all substantive and procedural requirements of Irish law would have to be satisfied for any derivative proceedings or other legal actions to be brought in Ireland by a shareholder against Accenture plc or any of its directors or officers. In addition, there can be no assurance that Irish courts or courts in other jurisdictions would enforce court judgments obtained in the United States against Accenture plc or its directors in Ireland or in other countries where Accenture plc has assets.

Shareholder Suits

In Ireland, the decision to institute proceedings is generally taken by a company’s board of directors who will usually be empowered to manage the company’s business. In certain limited circumstances, a shareholder may be entitled to bring a derivative action on behalf of Accenture plc. In deciding whether a minority shareholder may be permitted to bring a derivative action, an Irish court will consider whether, unless the action is brought, a wrong committed against Accenture plc would otherwise go un-redressed.

The shareholders of Accenture plc may also bring proceedings against Accenture plc where the affairs of Accenture plc are being conducted, or the powers of the directors are being exercised, in a manner oppressive to the shareholders or in disregard of their interests. Oppression connotes conduct which is burdensome, harsh or wrong. The conduct must relate to the internal management of Accenture plc. This is an Irish statutory remedy and the court can grant any order it sees fit, usually providing for the purchase or transfer of the shares of any shareholder.

Duration; Dissolution; Rights upon Liquidation

Accenture plc’s duration is unlimited. Accenture plc may be dissolved at any time by way of either a voluntary winding up or a creditors’ voluntary winding up. In the case of a voluntary winding up, approval is required by (a) the Board of Directors of Accenture plc by a resolution passed with the approval of a majority of those directors then in office and eligible to vote on that resolution and (b) a special resolution of shareholders. Accenture plc may also be dissolved by way of court order on the application of a creditor, or by the Companies Registration Office (the official public registry for companies in Ireland) as an enforcement measure where Accenture plc has failed to file certain returns. The Director of Corporate Enforcement in Ireland may also seek to have Accenture plc wound-up where the affairs of Accenture plc have been investigated by an inspector and it appears from the report or any information obtained by the Director of Corporate Enforcement that Accenture plc should be wound-up.

The rights of the shareholders to a return of Accenture plc’s assets on dissolution or winding up, following the settlement of all claims of creditors, may be prescribed in Accenture plc’s articles of association or the terms of any preferred shares issued by the directors of Accenture plc from time to time. The holders of preferred shares in particular may have the right to priority in a dissolution or winding

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document up of Accenture plc. If the articles of association contain no specific provisions in respect of a dissolution or winding up then, subject to the priorities of any creditors, the assets will be distributed to shareholders in proportion to the paid-up nominal value of the shares held. Accenture plc’s articles provide that Class A ordinary shareholders of Accenture plc are entitled to participate pro rata in a winding up, but their right to do so may be subject to the rights of any preferred shareholders to participate under the terms of any series or class of preferred shares. Neither Class X ordinary shareholders of Accenture plc nor Accenture plc as the holder of all ordinary shares with a nominal value of €1 per share are entitled to participate in a winding up.

Uncertificated Shares

Holders of Accenture plc ordinary shares will not have the right to require Accenture plc to issue certificates for their shares. Accenture plc currently intends to issue only uncertificated ordinary shares unless certificated shares are required by any stock exchange, a recognized depository, any operator of any clearance, settlement system or law.

No Sinking Fund

The ordinary shares have no sinking fund provisions.

No Liability for Further Calls or Assessments

All issued and outstanding ordinary shares are duly and validly issued, fully paid and non-assessable.

Transfer and Registration of Shares

Accenture plc’s share register is maintained by its transfer agent. Registration in this share register will be determinative of membership in Accenture plc. A shareholder of Accenture plc who holds shares beneficially will not be the holder of record of such shares. Instead, the depository (for example, Cede & Co., as nominee for The Depository Trust Company) or other nominee will be the holder of record of such shares. Accordingly, a transfer of shares from a person who holds such shares beneficially to a person who also holds such shares beneficially through a depository or other nominee will not be registered in Accenture plc’s official share register, as the depository or other nominee will remain the record holder of such shares.

A written instrument of transfer is required under Irish law in order to register on Accenture plc’s official share register any transfer of shares (a) from a person who holds such shares directly to any other person, (b) from a person who holds such shares beneficially to a person who holds such shares directly, or (c) from a person who holds such shares beneficially to another person who holds such shares beneficially where the transfer involves a change in the depository or other nominee that is the record owner of the transferred shares. An instrument of transfer also is required for a shareholder who directly holds shares to transfer those shares into his, her or its own broker account (or vice versa). Such instruments of transfer may give rise to Irish stamp duty, which must be paid prior to registration of the transfer on Accenture plc’s official Irish share register.

Accenture plc does not intend to pay any stamp duty. However, Accenture plc’s articles of association allow Accenture plc, in its absolute discretion, to pay any stamp duty payable by a buyer. In the event of any such payment, Accenture plc may (a) seek reimbursement from the transferee (at Accenture plc’s discretion), (b) set-off the amount of the stamp duty against future dividends payable to the transferee (at Accenture plc’s discretion), and (c) impose a lien against the Accenture plc Class A ordinary shares on which it has paid stamp duty. Any transfer of Accenture plc Class A ordinary shares that is subject to Irish stamp duty will not be registered in the name of the buyer unless an instrument of

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document transfer is executed by or on behalf of the seller, is duly stamped and is provided to Accenture plc’s transfer agent.

Accenture plc Class X ordinary shares are not transferable by their holders, unless the Class X ordinary shareholder has received the prior written consent of Accenture plc to the proposed transfer to the proposed transferee.

The directors of Accenture plc have general discretion to decline to register an instrument of transfer unless the transfer is in respect of one class of share only or, as in the case of Class X ordinary shares, such transfer would violate the terms of an agreement to which Accenture plc or any of its subsidiaries and the transferor are subject.

Enforcement of Civil Liabilities Against Foreign Persons

Accenture plc has been advised by its Irish counsel that a judgment for the payment of money rendered by a court in the United States based on civil liability would not be automatically enforceable in Ireland. There is no treaty between Ireland and the United States providing for the reciprocal enforcement of foreign judgments. The following requirements must be met before the foreign judgment will be deemed to be enforceable in Ireland:

• The judgment must be for a definite sum;

• The judgment must be final and conclusive; and

• The judgment must be provided by a court of competent jurisdiction.

An Irish court will also exercise its right to refuse enforcement if the foreign judgment was obtained by fraud, if the judgment violated Irish public policy, if the judgment is in breach of natural justice or if it is irreconcilable with an earlier foreign judgment.

Subsidiaries of the Registrant Certain subsidiaries of the registrant and their subsidiaries are listed below. Pursuant to Item 601(b)(21) of Regulation S-K, the names of particular subsidiaries have, in certain instances, been omitted because, considered in the aggregate as a single subsidiary, they would not constitute, as of the end of the year covered by this report, a “significant subsidiary” as that term is defined in Rule 1-02(w) of Regulation S-X under the Securities Exchange Act of 1934.

UUNameUU UUCountry of Organization Sistemes Consulting S.L. Andorra Accenture SRL Argentina Accenture Service Center SRL Argentina Insitum Consultoría Argentina SRL Argentina Accenture Australia Pty Ltd Australia Accenture Australia Holdings Pty Ltd Australia Accenture Cloud Solutions Australia Pty Ltd Australia Accenture Cloud Solutions Pty Ltd Australia Accenture Solutions Pty Ltd Australia Analytics 8 LP Australia Analytics 8 Pty Ltd Australia Avanade Australia Pty Ltd Australia BCT Solutions Pty Ltd Australia Loud & Clear Creative Pty Ltd Australia Maud Corp Pty Limited Australia The Monkeys Pty Limited Australia Octo Technology Pty Ltd Australia Orbium Pty Ltd Australia Parker Fitzgerald PTY Ltd Australia PrimeQ Ltd Australia PrimeQ Australia Pty Ltd Australia Redcore Group Holdings Pty Ltd Australia Redcore Pty Ltd Australia Simian Pty Limited Australia Troop Studios Pty Ltd Australia Accenture GmbH Austria Avanade Österreich GmbH Austria Accenture Communications Infrastructure Solutions Ltd Bangladesh Accenture BPM S.C.R.L. Belgium Accenture NV/SA Belgium Accenture Technology Ventures S.P.R.L. Belgium Avanade Belgium SPRL Belgium Accenture Technologia, Consultoria e Outsourcing S.A. Bolivia Accenture (Botswana) (Proprietary) Limited Botswana Accenture Consultoria de Industria e Consumo Ltda Brazil Accenture Consultoria de Recursos Naturais Ltda Brazil

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Accenture do Brasil Limitada Brazil Accenture Servicos de Suporte de Negocios Ltda Brazil Accenture Servicos Administrativos Ltda Brazil AD Dialeto Agencia de Publicidade SA Brazil Avanade do Brasil Limitada Brazil BPO Servicos Administrativos Ltda Brazil Concrete Desenvolvimento de Sistemas Ltda. Brazil Concrete Solutions Ltda. Brazil Gapso Serviços de Informática Ltda. Brazil Insitum Consultoría Brasil LTDA Brazil New Content Editora e Produtora Ltda. Brazil Vivere Brasil Serviços e Soluções SA Brazil Accenture Bulgaria EOOD Bulgaria Accenture Business Services for Utilities Inc Canada Accenture Business Services of British Columbia Limited Partnership Canada Accenture Canada Holdings Inc. Canada Accenture Inc Canada Accenture Nova Scotia Unlimited Liability Co. Canada Avanade Canada Inc. Canada Gestion Altima Canada Inc. Canada Kurt Salmon Canada LTD Canada NBS Marketing Inc. Canada PCO Innovation Canada Inc. Canada Accenture Chile Asesorias y Servicios Ltda Chile Neo Metrics Chile, S.A. Chile New Content Chile SpA Chile Shackleton Chile, S.A. Chile Accenture (China) Co Ltd China Accenture Enterprise Development (Shanghai) Co Ltd. China Accenture (Shenzhen) Technology Co., Ltd. China Accenture Technology Solutions (Dalian) Co Ltd China Aorui Advertising (Shanghai) Co., Ltd. China Avanade (Guangzhou) Computer Technology Development Co., Ltd. China Chengdu Mensa Advertising Co., Ltd. China designaffairs Business Consulting (Shanghai) Co. Ltd. China Hangzhou Aiyunzhe Technology Co., Ltd. China Inventor Advertisement (Beijing) Co., Ltd. China Mackevision CG Technology and Service (Shanghai) Co. Ltd. China Nanjing Demeng Advertising Co., Ltd. China Qi Jie Beijing Information Technologies Co Ltd China Shanghai Baiyue Advertising Co., Ltd. China Shun Zhe Technology Development Co. Ltd. China Vertical Retail Consulting (Shanghai) Ltd. China ?What If! Shanghai Co., Ltd China

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Consent of Independent Registered Public Accounting Firm

The Board of Directors

Accenture plc:

We consent to the incorporation by reference in the registration statements (No. 333-222927, No. 333-210973, No. 333-188134, No. 333-164737 and No. 333-65376-99) on Form S-8 of Accenture plc of our report dated October 29, 2019, with respect to the consolidated balance sheets of Accenture plc as of August 31, 2019 and 2018, and the related consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the years in the three-year period ended August 31, 2019, and the related notes (collectively, the “consolidated financial statements”), and the effectiveness of internal control over financial reporting as of August 31, 2019, which report appears in the August 31, 2019 annual report on Form 10-K of Accenture plc.

Our report refers to the adoption of Accounting Standard Update (ASU) No. 2014-09, which established Accounting Standard Codification Topic 606, Revenue from Contracts with Customers, and ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.

/s/ KPMG LLP Chicago, Illinois October 29, 2019

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Accenture plc:

We consent to the incorporation by reference in the registration statements (No. 333-222927, No. 333-210973, No. 333-188134, No. 333-164737 and No. 333-65376-99) on Form S-8 of Accenture plc of our report dated October 29, 2019, with respect to the statements of financial condition of the Amended and Restated Accenture plc 2010 Employee Share Purchase Plan as of August 31, 2019 and 2018, and the related statements of operations and changes in plan equity for each of the years in the three-year period ended August 31, 2019, and the related notes, which report appears in an Exhibit to the August 31, 2019 annual report on Form 10-K of Accenture plc.

/s/ KPMG LLP Chicago, Illinois October 29, 2019

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Exhibit 31.1 PRINCIPAL EXECUTIVE OFFICER CERTIFICATION I, Julie Sweet, certify that: 1. I have reviewed this Annual Report on Form 10-K of Accenture plc for the fiscal year ended August 31, 2019, as filed with the Securities and Exchange Commission on the date hereof; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and 5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and (b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: October 29, 2019 /s/ Julie Sweet Julie Sweet Chief Executive Officer of Accenture plc (principal executive officer)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Exhibit 31.2 PRINCIPAL FINANCIAL OFFICER CERTIFICATION I, KC McClure, certify that: 1. I have reviewed this Annual Report on Form 10-K of Accenture plc for the fiscal year ended August 31, 2019, as filed with the Securities and Exchange Commission on the date hereof; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and 5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and (b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: October 29, 2019 /s/ KC McClure KC McClure Chief Financial Officer of Accenture plc (principal financial officer)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Exhibit 32.1 Certification of the Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 In connection with the Annual Report of Accenture plc (the “Company”) on Form 10-K for the fiscal year ended August 31, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Julie Sweet, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: October 29, 2019 /s/ Julie Sweet Julie Sweet Chief Executive Officer of Accenture plc (principal executive officer)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Exhibit 32.2 Certification of the Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report of Accenture plc (the “Company”) on Form 10-K for the fiscal year ended August 31, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, KC McClure, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: October 29, 2019 /s/ KC McClure KC McClure Chief Financial Officer of Accenture plc (principal financial officer)

To the Participants of the Amended and Restated Accenture plc 2010 Employee Share Purchase Plan and the Compensation Committee of the Board of Directors Accenture plc:

Opinion on the Financial Statements We have audited the accompanying statements of financial condition of the Amended and Restated Accenture plc 2010 Employee Share Purchase Plan (the Plan) as of August 31, 2019 and 2018, the related statements of operations and changes in plan equity for each of the years in the three‑year period ended August 31, 2019, and the related notes (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Plan as of August 31, 2019 and 2018, and the results of its operations and changes in plan equity for each of the years in the three‑year period ended August 31, 2019, in conformity with U.S. generally accepted accounting principles.

Basis for Opinion These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Plan in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ KPMG LLP

We have served as the Plan’s auditor since 2010.

Chicago, Illinois October 29, 2019

STATEMENTS OF FINANCIAL CONDITION August 31, 2019 and 2018

2019 2018 Contributions receivable $ 175,594,545 $ 155,814,779 Plan equity $ 175,594,545 $ 155,814,779

STATEMENTS OF OPERATIONS AND CHANGES IN PLAN EQUITY For the Years Ended August 31, 2019, 2018 and 2017

2019 2018 2017 Participant contributions $ 887,513,804 $ 783,971,866 $ 702,878,318 Participant withdrawals (25,286,457) (22,245,475) (17,989,910) Purchases of Accenture plc Class A ordinary shares (842,447,581) (747,252,840) (670,194,652) Net additions $ 19,779,766 $ 14,473,551 $ 14,693,756 Plan equity at beginning of year 155,814,779 141,341,228 126,647,472 Plan equity at end of year $ 175,594,545 $ 155,814,779 $ 141,341,228

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document AMENDED AND RESTATED ACCENTURE PLC 2010 EMPLOYEE SHARE PURCHASE PLAN NOTES TO THE FINANCIAL STATEMENTS

1. PLAN DESCRIPTION The following description of the Amended and Restated Accenture plc 2010 Employee Share Purchase Plan (the “Plan”) is provided for general information purposes. Participants in the Plan should refer to the Plan document for more detailed and complete information. Under the Plan, there are two programs through which participants may purchase shares: (1) the Employee Share Purchase Plan (the “ESPP”) and (2) the Voluntary Equity Investment Program (the “VEIP”).

General Under the Plan, which was approved by the shareholders of Accenture plc (the “Company”) at their February 4, 2010 meeting, and approved by the Board of Directors (the “Board”) on December 10, 2009, the Company was authorized to issue or transfer up to 45,000,000 Class A ordinary shares (“Shares”) of the Company. The Plan is administered by the Compensation Committee of the Board (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 the Plan as it may deem necessary. The Company pays all expenses of the Plan. The Shares may consist, in whole or in part, of unissued Shares or previously issued Shares that have been reacquired. At its October 30, 2015 meeting, the Board delegated to the Committee the authority to approve the issuance of an additional 45,000,000 Shares of the Company under the Plan. At its December 4, 2015 meeting, the Committee approved the issuance of an additional 45,000,000 Shares under the Plan, subject to shareholder approval. The Plan was approved by the shareholders of the Company at the February 3, 2016 annual general meeting. The Plan provides eligible employees of the Company or of a participating subsidiary with an opportunity to purchase Shares at a purchase price established by the Committee, which shall in no event be less than 85% of the fair market value of a Share on the purchase date. The fair market value on a given date is defined as the arithmetic mean of the high and low prices of the Shares as reported on such date on the composite tape of the principal national securities exchange on which the Shares are listed or admitted to trading, or, if no sale of Shares shall have been reported on the composite tape of any national securities exchange on such date, then the immediately preceding date on which sales of the Shares have been so reported or quoted shall be used. In general, 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 employees (either individually or by reference to a subset thereof) from participation (1) whose customary employment is less than five months per calendar year or 20 hours or less per week; (2) who own shares equaling 5% or more of the total combined voting power or value of all classes of shares of the Company or any subsidiary; or (3) who are highly compensated employees under the Internal Revenue Code (the “Code”). The Plan does not currently qualify as an employee stock purchase plan under Section 423 of the Code and therefore receipt of the Shares will be a taxable event to the participant. The Plan is not subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended.

Contributions Payroll deductions will generally be made from the compensation paid to each participant during an offering period in a whole percentage as elected by the participant but not to exceed the maximum percentage of the participant’s eligible compensation (or maximum dollar amount) as permitted by the Committee. Under the ESPP, the maximum whole percentage is 10% (up to a maximum of $7,500 per offering period), provided that no participant will be entitled to purchase, during any calendar year, Shares with an aggregate value in excess of $25,000. Under the VEIP, eligible participants may choose to contribute up to 30% of their eligible compensation towards the purchase of Shares. The amount of the contributions is based on pre-tax cash compensation, but contributions are deducted from after-tax pay each pay period. The Committee retains the discretion to impose an aggregate participation limit under the VEIP. If aggregate participant contributions are projected to exceed such limit, contributions will stop and participants will be refunded contributions not used to purchase Shares. In fiscal years 2019, 2018 and 2017, there was no aggregate participation limit under the VEIP.

A participant may elect his or her percentage of payroll deductions, and change that election, prior to the end of the applicable enrollment period as determined by the Committee. Unless otherwise determined by the Committee, a participant cannot change the rate of payroll deductions once an offering period has commenced. All payroll deductions made with respect to a participant are credited to the participant’s payroll deduction account and are deposited with the general funds of the Company. All funds of participants received or held by the Company under the Plan before purchase or issuance of the Shares are held without liability for interest or other increment (unless otherwise required by law). Under the Plan, the ESPP offering periods in fiscal 2019 included the six-month periods ended November 1, 2018 and May 1, 2019. The current offering period commenced on May 2, 2019 and will end on November 1, 2019. The VEIP has a calendar year offering period, as well as a limited mid-year enrollment period, and monthly contribution periods in which shares are purchased on the 5th of the subsequent month.

Share Purchases As soon as practicable following the end of each ESPP offering period or VEIP contribution period, the number of Shares purchased by each participant is deposited into a brokerage account established in the participant’s name. Dividends that are declared on the Shares held in the brokerage account are paid in cash or reinvested. A summary of information with respect to share purchases was as follows:

Number of Number of Shares Purchase Purchase Date Offering Type Participants Purchased Price August 5, 2019 VEIP 6,040 166,263 $ 187.62 July 5, 2019 VEIP 5,931 162,403 $ 190.00 June 5, 2019 VEIP 5,974 171,952 $ 179.37 May 5, 2019 VEIP 6,036 176,022 $ 177.24 May 1, 2019 ESPP 67,413 1,371,786 $ 154.97 April 5, 2019 VEIP 6,077 176,495 $ 177.73 March 5, 2019 VEIP 6,129 194,316 $ 163.22 February 5, 2019 VEIP 6,189 201,253 $ 156.98 January 5, 2019 VEIP 5,406 513,688 $ 139.42 December 5, 2018 VEIP 5,416 447,916 $ 166.23 November 5, 2018 VEIP 5,448 184,730 $ 157.85 November 1, 2018 ESPP 64,761 1,339,472 $ 134.58 October 5, 2018 VEIP 5,471 162,223 $ 171.13 September 5, 2018 VEIP 5,509 165,298 $ 168.40 Total Shares Purchased in fiscal 2019 5,433,817 August 5, 2018 VEIP 5,562 176,856 $ 159.95 July 5, 2018 VEIP 5,531 172,118 $ 164.01 June 5, 2018 VEIP 5,579 179,166 $ 159.71 May 5, 2018 VEIP 5,626 190,731 $ 152.15 May 1, 2018 ESPP 60,894 1,507,477 $ 128.38 April 5, 2018 VEIP 5,674 197,977 $ 151.04 March 5, 2018 VEIP 5,716 189,099 $ 158.33 February 5, 2018 VEIP 5,765 192,197 $ 155.00 January 5, 2018 VEIP 4,811 552,517 $ 156.93 December 5, 2017 VEIP 4,808 166,963 $ 147.63 November 5, 2017 VEIP 4,845 171,040 $ 143.90 November 1, 2017 ESPP 57,009 1,355,593 $ 120.98 October 5, 2017 VEIP 4,875 182,925 $ 135.82 September 5, 2017 VEIP 4,898 193,697 $ 129.75 Total Shares Purchased in fiscal 2018 5,428,356 August 5, 2017 VEIP 4,965 194,223 $ 130.11 July 5, 2017 VEIP 4,845 195,901 $ 124.39 June 5, 2017 VEIP 4,870 193,015 $ 126.21 May 5, 2017 VEIP 4,912 203,793 $ 121.14 May 1, 2017 ESPP 56,356 1,696,234 $ 103.19 April 5, 2017 VEIP 4,940 206,977 $ 118.29 March 5, 2017 VEIP 4,986 198,482 $ 123.62 February 5, 2017 VEIP 5,034 216,263 $ 114.09 January 5, 2017 VEIP 4,291 779,793 $ 116.05 December 5, 2016 VEIP 4,303 175,359 $ 117.94 November 5, 2016 VEIP 4,345 178,804 $ 117.28

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document November 1, 2016 ESPP 53,299 1,502,168 $ 98.67 October 5, 2016 VEIP 4,370 178,534 $ 118.11 September 5, 2016 VEIP 4,403 184,431 $ 115.75 Total Shares Purchased in fiscal 2017 6,103,977 As of August 31, 2019, 59,545,725 Accenture plc Class A ordinary shares had been issued under the Plan.

Withdrawals Each participant may withdraw from participation in respect of an offering period (either current or future) or from the Plan under such terms and conditions established by the Committee in its sole discretion. Upon a participant’s withdrawal, all accumulated payroll deductions in the participant’s Plan account are returned without interest (to the extent permitted by applicable local law). A participant is not entitled to any Shares with respect to the applicable offering period, except under the VEIP for those shares purchased in contribution periods prior to withdrawal. A participant is permitted to participate in subsequent offering periods pursuant to terms and conditions established by the Committee in its sole discretion.

Adjustments The number of Shares issued or reserved for issuance pursuant to the Plan (or pursuant to outstanding purchase rights) is subject to adjustment on account of share splits, share dividends and other changes in the Shares. In the event of a change in control of the Company, the Committee may take any actions it deems necessary or desirable with respect to any purchase rights as of the date of consummation of the change in control.

Plan Amendment and Termination The Board may amend, alter or discontinue the Plan, provided, however, that no amendment, alteration or discontinuation will be made that would increase the total number of Shares authorized for the Plan without prior shareholder consent, or, without a participant’s consent, would materially adversely affect the participant’s rights and obligations under the Plan. The Plan will terminate upon the earliest of: (1) the termination of the Plan by the Board; (2) the issuance of all of the Shares reserved for issuance under the Plan; or (3) December 10, 2024. The Board has not initiated actions to terminate the Plan, and unless otherwise noted, has not amended the Plan.

2. BASIS OF PRESENTATION The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Plan’s management to use estimates and assumptions that affect the accompanying financial statements and disclosures. Actual results could differ from these estimates. As of August 31, 2019, contributions receivable represents payroll deductions from participants with respect to the ESPP offering period beginning May 2, 2019 and ending November 1, 2019, as well as the VEIP contribution period beginning August 1, 2019 and ending August 31, 2019. As of August 31, 2018, contributions receivable represents payroll deductions from participants with respect to the ESPP offering period beginning May 2, 2018 and ending November 1, 2018, as well as the VEIP contribution period beginning August 1, 2018 and ending August 31, 2018. These payroll deductions are held by Accenture plc and/or its affiliates. Plan equity represents net assets available for future share purchases or participant withdrawals.

3. SUBSEQUENT EVENTS The Company has evaluated events and transactions subsequent to the Plan’s statement of financial condition date. Based on this evaluation, the Company is not aware of any events or transactions that occurred subsequent to the Plan’s statement of financial condition date but prior to filing that would require recognition or disclosure in these financial statements.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document EARNINGS PER SHARE 12 Months Ended (Tables) Aug. 31, 2019 Earnings Per Share [Abstract] Basic and Diluted Earnings Basic and diluted earnings per share were calculated as follows: Per Share

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended QUARTERLY DATA Aug. 31, 2019 Quarterly Financial Information Disclosure [Abstract] QUARTERLY DATA QUARTERLY DATA (unaudited)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document MATERIAL 12 Months Ended TRANSACTIONS AFFECTING Aug. 31, 2019 SHAREHOLDERS' EQUITY Equity [Abstract] MATERIAL TRANSACTION MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY AFFECTING Share Purchases and Redemptions SHAREHOLDERS' EQUITY The Board of Directors of Accenture plc has authorized funding for our publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares and for purchases and redemptions of Accenture plc Class A ordinary shares and Accenture Canada Holdings Inc. exchangeable shares held by current and former members of Accenture Leadership and their permitted transferees. As of August 31, 2019, our aggregate available authorization was $3,674,089 for our publicly announced open-market share purchase and these other share purchase programs. Our share purchase activity during fiscal 2019 was as follows:

Dividends Our dividend activity during fiscal 2019 was as follows:

Accenture Canada Accenture plc Class A Holdings Inc. Exchangeable Ordinary Shares Shares Dividend Payment Dividend Per Total Cash Date Share Record Date Cash Outlay Record Date Cash Outlay Outlay November 15, 2018 $ 1.46 October 18, 2018 $ 931,460 October 16, 2018 $ 1,378 $ 932,838 May 15, 2019 1.46 April 11, 2019 930,265 April 9, 2019 1,250 931,515 Total Dividends $ 1,861,725 $ 2,628 $1,864,353

The payment of the cash dividends also resulted in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

Subsequent Events

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document On September 23, 2019, the Board of Directors of Accenture plc declared a quarterly cash dividend of $0.80 per share on our Class A ordinary shares for shareholders of record at the close of business on October 17, 2019 payable on November 15, 2019. The payment of the cash dividend will result in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document INCOME TAXES - 12 Months Ended Additional Information Jan. 01, Dec. 31, Aug. 31, Aug. 31, Aug. 31, (Detail) - USD ($) 2018 2017 2019 2018 2017 $ in Thousands Income Taxes [Line Items] Deferred Tax Assets, Net $ $ 4,216,2321,961,078 Undistributed Earnings of Foreign Subsidiaries 425,028 Unrecognized deferred tax liability from undistributed 54,000 earnings of foreign subsidiaries Tax holiday income tax benefits 95,000 103,000 $ 95,000 Deferred tax assets valuation allowance 606,765 451,775 Increase in deferred tax valuation allowance 154,990 (1,112,779) Tax credit carryforwards 527,748 400,253 Operating Loss Carryforwards 832,118 Unrecognized tax benefits 1,233,0141,210,520 945,850 Unrecognized tax benefits potential to favorably impact 908,522 818,638 effective tax rate Unrecognized tax benefits from adjustments to equity 324,492 391,882 Unrecognized tax benefits, interest and penalties expense 8,645 37,230 37,350 Unrecognized tax benefits, interest and penalties accrued 114,566 125,886 pre-tax Unrecognized Tax Benefits Income Tax Penalties Accrued 105,852 114,631 Net Of Tax Benefits Decrease in Unrecognized Tax Benefits is Reasonably 291,000 Possible Increase in Unrecognized Tax Benefits is Reasonably 397,000 Possible Defined Benefit Plan, Net Periodic Benefit Cost (Credit), $ $ 0 $ 0 Gain (Loss) Due to Settlement 509,793 Effective Income Tax Rate Reconciliation, at Federal 21.00% 35.00% Statutory Income Tax Rate, Percent Document Period End Date Aug. 31, 2019 U.S. federal statutory income tax rate 21.00% 25.70% 35.00% Tax Cuts and Jobs Act, Income Tax Expense (Benefit) $ 177,651 Tax Credit Carryforwards Expiring Between 2018 and 2027 Income Taxes [Line Items] Tax credit carryforwards $ 24,958 Tax Credit Carryforwards Expiring Between 2028 and 2037 Income Taxes [Line Items] Tax credit carryforwards 113 Tax Credit Carryforwards with Indefinite Carryforward Period Income Taxes [Line Items]

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Tax credit carryforwards 502,677 Net Operating Loss Carryforwards Expiring Between 2018 and 2027 Income Taxes [Line Items] Operating Loss Carryforwards 206,741 Net Operating Loss Carryforwards Expiring Between 2028 and 2037 Income Taxes [Line Items] Operating Loss Carryforwards 28,216 Net Operating Loss Carryforwards with Indefinite Carryforward Period Income Taxes [Line Items] Operating Loss Carryforwards $ 597,161 Fiscal2017PensionSettlement [Member] Income Taxes [Line Items] Defined Benefit Plan, Net Periodic Benefit Cost (Credit), $ Gain (Loss) Due to Settlement (510,000) Changes in Tax Laws and Tax Rates [Member] Income Taxes [Line Items] Deferred Tax Assets, Net $ 247,216

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SEGMENT REPORTING - Consolidated Property and Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 Equipment, Net by Country (Details) INDIA Segment Reporting Information [Line Items] Property and Equipment, net, percentage by country 26.00% 27.00% 23.00% UNITED STATES Segment Reporting Information [Line Items] Property and Equipment, net, percentage by country 18.00% 19.00% 25.00% IRELAND Segment Reporting Information [Line Items] Property and Equipment, net, percentage by country 7.00% 7.00% 5.00%

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document INCOME TAXES - 12 Months Ended Components of Income before Income Taxes Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 (Details) - USD ($) $ in Thousands Income Tax Disclosure [Abstract] U.S. sources (1) $ 853,173 $ 645,943 $ 251,456 Non-U.S. sources 5,398,624 5,162,150 4,364,576 INCOME BEFORE INCOME TAXES$ 6,251,797 $ 5,808,093 $ 4,616,032

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document LEASE COMMITMENTS 12 Months Ended (Tables) Aug. 31, 2019 Leases [Abstract] Rental Expense, Including Operating Costs and Fiscal Taxes and Sublease Income from Third Parties 2019 2018 2017 Rental expense $666,461 $653,531 $617,014 Sublease income from third parties (26,863) (28,219) (28,992)

Future Minimum Rental Commitments under Non- Future minimum rental commitments under non-cancelable cancelable Operating Leases operating leases as of August 31, 2019 were as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMARY OF 12 Months Ended SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Aug. 31, 2019 Property and Equipment (Details) Computers, related equipment and software | Minimum Property, Plant and Equipment [Line Items] Property, Plant and Equipment, Estimated Useful Lives 2 Computers, related equipment and software | Maximum Property, Plant and Equipment [Line Items] Property, Plant and Equipment, Estimated Useful Lives 7 Furniture and fixtures | Minimum Property, Plant and Equipment [Line Items] Property, Plant and Equipment, Estimated Useful Lives 5 Furniture and fixtures | Maximum Property, Plant and Equipment [Line Items] Property, Plant and Equipment, Estimated Useful Lives 10 Leasehold improvements Property, Plant and Equipment [Line Items] Property, Plant and Equipment, Estimated Useful Lives Lesser of lease term or 15 years

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document REVENUES Performance Obligations (Details) - USD Aug. 31, 2021Aug. 31, 2020Aug. 31, 2019 ($) $ in Billions Revenue, Remaining Performance Obligation, Amount $ 20 Forecast [Member] Revenue, Remaining Performance Obligation, Percentage 14.00% 66.00%

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND PROFIT SHARING PLANS - Information for Material Defined Benefit Pension Aug. 31, Aug. 31, Plans with Projected Benefit 2019 2018 Obligations in Excess of Plan Assets (Details) - USD ($) $ in Thousands U.S. and Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan $ 576,596 $ 535,632 Assets, Projected Benefit Obligation Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan 31,920 28,713 Assets, Plan Assets UNITED STATES | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] Defined Benefit Plan, Pension Plan with Accumulated Benefit Obligation in Excess of Plan 132,984 Assets, Projected Benefit Obligation Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan 128,097 Assets, Projected Benefit Obligation Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan 0 0 Assets, Plan Assets Non-U.S. Plans | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan 1,514,448 1,009,762 Assets, Projected Benefit Obligation Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan $ 494,065 $ 257,805 Assets, Plan Assets

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SHARE-BASED 12 Months Ended COMPENSATION - Aug. 31, Aug. 31, Aug. 31, Additional Information 2019 2018 2017 (Details) - USD ($) Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Provision for income taxes $ $ $ 1,405,556,0001,593,499,000981,100,000 Shares authorized under SIP plan 99,000,000 Shares available for future grants under SIP plan 16,684,906 Restricted Share Units Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Compensation expense related to nonvested awards not yet recognized $ 967,811,000 Compensation expense related to nonvested awards not yet 1 year 2 recognized, expected weighted average period of recognition months 12 days Restricted share units vested but not yet delivered 530,575 Restricted Share Units | Minimum Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Share-based compensation arrangement vesting period 2 years Restricted Share Units | Maximum Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Share-based compensation arrangement vesting period 7 years ESPP 2010 Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Maximum employee deferral into share purchase plan per offering $ 7,500 Percentage of senior executive compensation contributed into share 30.00% purchase plan maximum Percentage of shares purchased granted as restricted share units 50.00% granted under the V.E.I.P. Number of shares authorized employee share purchase plan 90,000,000 Shares issued under employee share purchase plan total 59,545,725 Shares issued, during period, under the employee share purchase plan 5,433,817 5,428,356 6,103,977 ESPP 2010 | Minimum Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Percentage of employee compensation contributed into share purchase 1.00% plan ESPP 2010 | Maximum Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document MATERIAL 12 Months Ended TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Additional Nov. 15, Oct. 17, Sep. 23, Aug. 31, Aug. 31, Aug. 31, Information (Details) - USD 2019 2019 2019 2019 2018 2017 ($) $ / shares in Units, shares in Thousands Dividends Payable [Line Items] Stock Repurchase Program, Authorized Amount $ 3,674,089 cancellation of treasury shares (in shares) 17,599,481 Treasury Stock [Member] Dividends Payable [Line Items] cancellation of treasury shares (in shares) 17,599 11,621 26,858 Dividend Declared [Member] | Class A Ordinary Shares | Subsequent Event [Member] Dividends Payable [Line Items] Cash dividend declared date Sep. 23, 2019 Cash dividend declared $ 0.80 Cash dividend record date Oct. 17, 2019 Cash dividend payment date Nov. 15, 2019

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND PROFIT SHARING PLANS Aug. 31, 2019 - Estimated Future Benefit USD ($) Payments (Details) $ in Thousands U.S. and Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] 2017 $ 11,727 2018 13,378 2019 15,144 2020 17,065 2021 19,224 2022-2026 131,206 UNITED STATES | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] 2017 14,097 2018 14,870 2019 15,638 2020 16,425 2021 17,144 2022-2026 95,831 Non-U.S. Plans | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] 2017 73,946 2018 80,978 2019 87,353 2020 101,844 2021 102,642 2022-2026 $ 559,093

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document FINANCIAL 12 Months Ended INSTRUMENTS - Additional Information Aug. 31, Aug. 31, Aug. 31, (Detail) - USD ($) 2019 2018 2017 $ in Thousands Derivative [Line Items] Fair value of derivative assets $ 110,617 $ 59,145 Fair value of derivative instruments with credit-risk-related contingent 59,791 features in a liability position Reclassification adjustments into Cost of services 48,333 93,105 $ 118,840 (Loss) gain recognized in income on derivatives (112,113) (114,076) $ 66,748 Offsetting Derivative Asset and Liabilities [Abstract] Net derivative assets 88,811 23,599 Net derivative liabilities 37,985 105,144 Total fair value 50,826 $ (81,545) Accounting Standards Update 2016-01 [Member] Derivative [Line Items] Equity Securities without Readily Determinable Fair Value, Amount $ 131,675

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document GOODWILL AND 12 Months Ended INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS - Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 Goodwill Rollforward (Details) - USD ($) $ in Thousands Goodwill [Line Items] Goodwill, Acquired During Period $ 924,742 $ 442,293 Goodwill 6,205,550 5,383,012 $ 5,002,352 Goodwill, Translation Adjustments (102,204) (61,633) Goodwill 6,205,550 5,383,012 5,002,352 Communications, Media & Technology Goodwill [Line Items] Goodwill, Acquired During Period 146,632 98,223 Goodwill 992,743 865,509 775,802 Goodwill, Translation Adjustments (19,398) (8,516) Goodwill 992,743 865,509 775,802 Financial Services Goodwill [Line Items] Goodwill, Acquired During Period 252,870 32,390 Goodwill 1,393,628 1,162,066 1,151,024 Goodwill, Translation Adjustments (21,308) (21,348) Goodwill 1,393,628 1,162,066 1,151,024 Health & Public Service Goodwill [Line Items] Goodwill, Acquired During Period 54,441 27,816 Goodwill 1,005,428 959,048 934,374 Goodwill, Translation Adjustments (8,061) (3,142) Goodwill 1,005,428 959,048 934,374 Products Goodwill [Line Items] Goodwill, Acquired During Period 423,525 270,701 Goodwill 2,328,317 1,948,401 1,698,140 Goodwill, Translation Adjustments (43,609) (20,440) Goodwill 2,328,317 1,948,401 1,698,140 Resources Goodwill [Line Items] Goodwill, Acquired During Period 47,274 13,163 Goodwill 485,434 447,988 443,012 Goodwill, Translation Adjustments (9,828) (8,187) Goodwill $ 485,434 $ 447,988 $ 443,012

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document EARNINGS PER SHARE - 3 Months Ended 12 Months Ended Basic and Diluted Earnings Per Share (Details) - USD ($) Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, Aug. 31, Aug. 31, $ / shares in Units, $ in 2019 2019 2019 2018 2018 2018 2018 2017 2019 2018 2017 Thousands Basic Earnings per share Net income attributable to $ 1,130,427 $ 1,249,516 $ 1,124,449 $ 1,274,720 $ 1,029,524 $ 1,043,020 $ 863,703 $ 1,123,660 $ 4,779,112 $ 4,059,907 $ 3,445,149 Accenture plc Basic weighted average Class 637,049,388637,831,341638,639,729638,877,445640,575,241639,217,344617,854,667615,835,525638,098,125628,451,742620,104,250 A ordinary shares (in shares) Basic earnings per share (in $ 1.77 $ 1.96 $ 1.76 $ 2.00 $ 1.61 $ 1.63 $ 1.40 $ 1.82 $ 7.49 $ 6.46 $ 5.56 dollars per share) Diluted Earnings per share Net income attributable to $ 1,130,427 $ 1,249,516 $ 1,124,449 $ 1,274,720 $ 1,029,524 $ 1,043,020 $ 863,703 $ 1,123,660 $ 4,779,112 $ 4,059,907 $ 3,445,149 Accenture plc Net income attributable to noncontrolling interests in Accenture Holdings plc and [1] 6,694 95,063 149,131 Accenture Canada Holdings Inc. (1) Net income for diluted $ 4,785,806 $ 4,154,970 $ 3,594,280 earnings per share calculation Basic weighted average Class 637,049,388637,831,341638,639,729638,877,445640,575,241639,217,344617,854,667615,835,525638,098,125628,451,742620,104,250 A ordinary shares (in shares) Class A ordinary shares issuable upon redemption/ [1] 892,654 14,716,884 28,107,510 exchange of noncontrolling interests (1) Diluted effect of employee compensation related to Class 11,111,679 11,948,075 12,082,241 A ordinary shares Diluted effect of share purchase plans related to 102,415 179,449 169,226 Class A ordinary shares Diluted weighted average Class A ordinary shares (in 650,523,417649,297,717649,170,699652,151,450653,960,751654,600,026656,118,796 656,671,417650,204,873655,296,150660,463,227 shares) Diluted earnings per share (in $ 1.74 $ 1.93 $ 1.73 $ 1.96 $ 1.58 $ 1.60 $ 1.37 $ 1.79 $ 7.36 $ 6.34 $ 5.44 dollars per share) [1] Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. The income effect does not take into account “Net income attributable to noncontrolling interests - other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ACCUMULATED OTHER 12 Months Ended COMPREHENSIVE LOSS Aug. 31, 2019 (Tables) Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] Components of Accumulated The following table summarizes the changes in the accumulated balances for each Other Comprehensive Loss component of accumulated other comprehensive loss attributable to Accenture plc:

______(1) As of August 31, 2019, $54,799 of net losses is expected to be reclassified into net periodic pension and post-retirement expense recognized in cost of services, sales and marketing, general and administrative costs and non-operating expenses in the next twelve months. (2) As of August 31, 2019, $34,207 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into cost of services in the next twelve months.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document FINANCIAL 12 Months Ended INSTRUMENTS (Tables) Aug. 31, 2019 Derivative Instruments and Hedging Activities Disclosure [Abstract] Notional and Fair Values of All The notional and fair values of all derivative instruments were as follows: Derivative Instruments August 31, August 31, 2019 2018 Assets Cash Flow Hedges Other current assets $ 53,033 $ 29,380 Other non-current assets 49,525 1,065 Other Derivatives Other current assets 8,059 28,700 Total assets $ 110,617 $ 59,145 Liabilities Cash Flow Hedges Other accrued liabilities $ 18,826 $ 50,870 Other non-current liabilities 8,770 64,365 Other Derivatives Other accrued liabilities 32,195 25,455 Total liabilities $ 59,791 $ 140,690 Total fair value $ 50,826 $ (81,545) Total notional value $ 8,709,917 $8,783,014

OffsettingDerivativeAssetsandLiabilities We utilize standard counterparty master agreements containing [Table Text Block] provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, we record derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows:

August 31, August 31, 2019 2018 Net derivative assets $ 88,811 $ 23,599 Net derivative liabilities 37,985 105,144 Total fair value $ 50,826 $ (81,545)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SHARE-BASED 12 Months Ended COMPENSATION (Tables) Aug. 31, 2019 Share-based Payment Arrangement [Abstract] Summary of Share-Based A summary of information with respect to share-based compensation is as follows: Compensation Fiscal 2019 2018 2017 Total share-based compensation expense included in Net income $ 1,093,253 $ 976,908 $ 795,235 Income tax benefit related to share-based compensation included in Net income 356,062 404,124 349,114

Restricted Share Units Weighted Average Number of Restricted Grant- Share Units Date Fair Value Nonvested balance as of August 31, 2018 19,078,607 $ 125.59 Granted (1) 8,942,952 144.52 Vested (2) (7,625,120) 119.89 Forfeited (1,394,324) 127.32 Nonvested balance as of August 31, 2019 19,002,115 $ 136.66

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF 12 Months Ended SIGNIFICANT Aug. 31, 2019 ACCOUNTING POLICIES Accounting Policies [Abstract] Description of Business and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies Description of Business Accenture plc is one of the world’s leading organizations providing consulting, technology and outsourcing services and operates globally with one common brand and business model designed to enable it to provide clients around the world with the same high level of service. Drawing on a combination of industry and functional expertise, technology and innovation capabilities, alliance relationships and global delivery resources, Accenture plc seeks to provide differentiated innovative services that help clients measurably improve their business performance and create sustainable value for their customers and stakeholders. Accenture plc’s global delivery model enables it to assemble integrated teams to provide high-quality, cost-effective solutions to clients.

Revenue Recognition

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document We account for revenue in accordance with FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which we adopted on September 1, 2018 using the modified retrospective method. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation based on the relative standalone selling price. The primary method used to estimate standalone selling price is the expected cost plus a margin approach, under which we forecast our expected costs of satisfying a performance obligation and then add an appropriate margin for that distinct good or service based on margins for similar services sold on a standalone basis. While determining relative standalone selling price and identifying separate performance obligations require judgment, generally relative standalone selling prices and the separate performance obligations are readily identifiable as we sell those performance obligations unaccompanied by other performance obligations. Contract modifications are routine in the performance of our contracts. Contracts are often modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. Our revenues are derived from contracts for outsourcing services, technology integration consulting services and non-technology consulting services. These contracts have different terms based on the scope, performance obligations and complexity of the engagement, which frequently require us to make judgments and estimates in recognizing revenues. We have many types of contracts, including time-and-materials contracts, fixed-price contracts, fee-per-transaction contracts and contracts with multiple fee types. The nature of our contracts gives rise to several types of variable consideration, including incentive fees. Many contracts include incentives or penalties related to costs incurred, benefits produced or adherence to schedules that may increase the variability in revenues and margins earned on such contracts. These variable amounts generally are awarded or refunded upon achievement of or failure to achieve certain performance metrics, milestones or cost targets and can be based upon client discretion. We include these variable fees in the estimated transaction price when there is a basis to reasonably estimate the amount of the fee and it is not probable a significant reversal of revenue will occur. These estimates reflect the expected value of the variable fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. Outsourcing Contracts Our outsourcing contracts typically span several years. Revenues are generally recognized on outsourcing contracts over time because our clients benefit from the services as they are performed. Outsourcing contracts require us to provide a series of distinct services each period over the contract term. Revenues from unit-priced contracts are recognized as transactions are processed. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and- materials contracts), revenues are recognized as amounts become billable in accordance with contract terms.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Technology Integration Consulting Services Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems and related processes for our clients are recognized over time as control of the system is transferred continuously to the client. Contracts for technology integration consulting services generally span six months to two years. Generally, revenue is recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Revenues, including estimated fees, are recorded proportionally as costs are incurred. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. Non-Technology Integration Consulting Services Our contracts for non-technology integration consulting services are typically less than a year in duration. Revenues are generally recognized over time as our clients benefit from the services as they are performed, or the contract includes termination provisions enabling payment for performance completed to date. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g. time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Revenues from fixed-price contracts are generally recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. For non-technology integration consulting contracts which do not qualify to recognize revenue over time, we recognize revenues at a point in time when we satisfy our performance obligations and the client obtains control of the promised good or service. Contract Estimates Estimates of total contract revenues and costs are continuously monitored over the lives of our contracts, and recorded revenues and cost estimates are subject to revision as the contract progresses. If at any time the estimate of contract profitability indicates an anticipated loss on a technology integration consulting contract, we recognize the loss in the quarter it first becomes probable and reasonably estimable. Contract Balances The timing of revenue recognition, billings and cash collections results in Receivables, Contract assets, and Deferred revenues (Contract liabilities) on our Consolidated Balance Sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or quarterly) or upon achievement of contractual milestones. Our receivables are rights to consideration that are conditional only upon the passage of time as compared to our contract assets, which are rights to consideration conditional upon additional factors. When we bill or receive payments from our clients before revenue is recognized, we record Contract liabilities. Contract assets and liabilities are reported on our Consolidated Balance Sheet on a contract-by-contract basis at the end of each reporting period. For some outsourcing contracts, we receive payments for transition or set-up activities, which are deferred and recognized as revenue as the services are provided. These advance payments are typically not a significant financing component because they are used to meet working capital demands in the early stages of a contract and to protect us from the other party failing to complete its obligations under the contract. We elected the practical expedient to report revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.

Employee Share-Based Compensation Arrangements

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Investments All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or fair value measurement alternative method of accounting. For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. For equity securities without a readily determinable fair value, we use the fair value measurement alternative and measure the securities at cost less impairment, if any, plus or minus observable price changes in orderly transactions for an identical or similar investment of the same issuer. Investments are periodically assessed for other-than-temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its estimated fair value.

Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years

Operating Expenses Selected components of operating expenses were as follows:

Adjustments Adjustments Balance as of Due to ASU Due to ASU Balance as of August 31, 2014-09 2016-16 September 1, 2018 (Topic 606) (Topic 740) 2018 Balance Sheet CURRENT ASSETS Receivables from clients, net $ 4,996,454 $ 2,100,402 $ — $ 7,096,856 Unbilled services, net 2,499,914 (2,499,914) — — Contract assets — 547,809 — 547,809 Receivables and contract assets $ 7,496,368 $ 148,297 $ — $ 7,644,665

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document NON-CURRENT ASSETS Unbilled services, net $ 23,036 $ (23,036) $ — $ — Contract assets — 23,036 — 23,036 Deferred contract costs 705,124 (2,867) — 702,257 Deferred income taxes, net 2,086,807 3,071 2,144,427 4,234,305

CURRENT LIABILITIES Deferred revenues 2,837,682 154,952 — 2,992,634 SHAREHOLDERS' EQUITY Retained earnings 7,952,413 (6,451) 2,144,427 10,090,389

FASB ASU No. 2017-07 On September 1, 2018, we adopted FASB ASU No. 2017-07, Compensation- Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The new guidance amends certain presentation and disclosure requirements for employers with defined benefit pension and post-retirement medical plans. The standard requires the service cost component of the net benefit cost to be in the same line item as other compensation in operating income and the other components of net benefit cost to be presented outside of operating income on a retrospective basis. Upon adoption, we reclassified $58 million and $558 million (including fiscal 2017 pension settlement charge of $510 million) of operating expenses to non-operating expense for fiscal 2018 and fiscal 2017, respectively, to conform with the fiscal 2019 treatment of these expenses.

FASB ASU No. 2018-02 On August 31, 2019, we early adopted FASB ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, which permits entities to reclassify the disproportionate income tax effects of the Tax Act on items within accumulated other comprehensive income (loss) (“AOCI”) to retained earnings. These disproportionate income tax effect items are referred to as “stranded tax effects.” The amendments in this update only relate to the reclassification of the income tax effects of the Tax Act. Other accounting guidance that requires the effect of changes in tax laws or rates to be included in net income is not affected by this update. Upon adoption we elected not to reclassify immaterial stranded tax effects. We release stranded tax effects from AOCI using the specific identification approach for our defined benefit plans and the portfolio approach for other items.

New Accounting Pronouncement

The following standard, issued by the FASB, will result in a change in practice and will have a financial impact on our Consolidated Financial Statements:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Accenture Adoption Impact on the Financial Statements or Standard Description Date Other Significant Matters 2016-02: The ASU amends September 1, We adopted the ASU on September 1, Leases existing guidance to 2019 2019, using the effective date method. and require lessees to We expect to recognize approximately $3 related recognize assets billion of operating lease assets and updates and liabilities on the liabilities on our Consolidated Balance (Topic balance sheet for Sheets, primarily relating to real estate. 842) the rights and We do not expect the ASU to have a obligations created material impact on our other by leases and to Consolidated Financial Statements or disclose additional footnotes. We elected the package of quantitative and practical expedients which does not qualitative require reassessment of prior information about conclusions related to contracts leasing containing leases, lease classification or arrangements. The initial direct costs. We also elected to guidance allows combine lease and non-lease either a modified components for our real estate and retrospective or an automobile leases. effective date transition method.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended INCOME TAXES Aug. 31, 2019 Income Tax Disclosure [Abstract] INCOME TAXES INCOME TAXES

The components of Income before income taxes were as follows:

Fiscal 2019 2018 2017 U.S. sources (1) $ 853,173 $ 645,943 $ 251,456 Non-U.S. sources 5,398,624 5,162,150 4,364,576 Total $ 6,251,797 $ 5,808,093 $ 4,616,032

______(1) Includes U.S. pension settlement charge of 509,793 for fiscal 2017.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Excess tax benefits from share based payments (1.2) (2.3) (2.7) Changes in tax laws and rates — 4.4 (1.5) Other, net 0.3 0.7 0.7 Effective income tax rate 22.5 % 27.4 % 21.3 %

______(1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations. As of August 31, 2019, we had not recognized a deferred tax liability on $425,028 of undistributed earnings for certain foreign subsidiaries, because these earnings are intended to be indefinitely reinvested. If such earnings were distributed, some countries may impose additional taxes. The unrecognized deferred tax liability (the amount payable if distributed) is approximately $54,000. Portions of our operations are subject to reduced tax rates or are free of tax under various tax holidays which expire between fiscal 2020 and 2023. Some of the holidays are renewable at reduced levels, under certain conditions, with possible renewal periods through 2033. The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $95,000, $103,000 and $95,000 in fiscal 2019, 2018 and 2017, respectively. The revaluation of deferred tax assets and liabilities due to enacted changes in tax laws and tax rates did not have a material impact on our effective tax rate in fiscal 2019. Changes in tax laws and tax rates decreased our net deferred tax assets by $247,216 in fiscal 2018. The components of our deferred tax assets and liabilities included the following:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document We recorded valuation allowances of $606,765 and $451,775 as of August 31, 2019 and 2018, respectively, against deferred tax assets principally associated with certain tax credit and tax net operating loss carryforwards, as we believe it is more likely than not that these assets will not be realized. For all other deferred tax assets, we believe it is more likely than not that the results of future operations will generate sufficient taxable income to realize these deferred tax assets. During fiscal 2019, we recorded a net increase of $154,990 in the valuation allowance. The majority of this change related to valuation allowances on certain tax credit carryforwards, as the Company believes it is more likely than not that these assets will not be realized. During fiscal 2018, we recorded a net decrease of $1,112,779 in the valuation allowance. Substantially all of this change related to the write-off of certain tax credit carryforwards for which we had a full valuation allowance. We had tax credit carryforwards as of August 31, 2019 of $527,748, of which $24,958 will expire between 2020 and 2029, $113 will expire between 2030 and 2039, and $502,677 has an indefinite carryforward period. We had net operating loss carryforwards as of August 31, 2019 of $832,118. Of this amount, $206,741 expires between 2020 and 2029, $28,216 expires between 2030 and 2039, and $597,161 has an indefinite carryforward period. As of August 31, 2019, we had $1,233,014 of unrecognized tax benefits, of which $908,522, if recognized, would favorably affect our effective tax rate. As of August 31, 2018, we had $1,210,520 of unrecognized tax benefits, of which $818,638, if recognized, would favorably affect our effective tax rate. The remaining unrecognized tax benefits as of August 31, 2019 and 2018 of $324,492 and $391,882, respectively, represent items recorded as offsetting tax benefits associated with the correlative effects of potential transfer pricing adjustments, state income taxes and timing adjustments. A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document exceptions, we are no longer subject to income tax audits by taxing authorities for the years before 2010. We believe that it is reasonably possible that our unrecognized tax benefits could decrease by approximately $291,000 or increase by approximately $397,000 in the next 12 months as a result of settlements, lapses of statutes of limitations, tax audit activity and other adjustments. The majority of these amounts relate to transfer pricing matters in both U.S. and non-U.S. tax jurisdictions.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BUSINESS 12 Months Ended COMBINATIONS AND Aug. 31, 2019 DIVESTITURE Business Combination, Goodwill [Abstract] BUSINESS BUSINESS COMBINATIONS COMBINATIONS AND We completed a number of individually immaterial acquisitions during fiscal years DIVESTITURE 2019, 2018 and 2017. These acquisitions were completed primarily to expand our services and solutions offerings. The table below gives additional details related to these acquisitions:

Fiscal 2019 2018 2017 Total consideration $ 1,170,044 $ 596,148 $ 1,643,205 Goodwill 920,696 431,087 1,350,969 Intangible assets 282,144 140,403 328,776

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document CONSOLIDATED 12 Months Ended INCOME STATEMENTS - Aug. 31, Aug. 31, Aug. 31, USD ($) 2019 2018 2017 $ in Thousands REVENUES: Revenues $ $ $ 43,215,013 40,992,534 36,176,841 OPERATING EXPENSES: Cost of services 29,900,325 28,499,170 25,105,349 Sales and marketing 4,447,456 4,196,201 3,752,313 General and administrative costs 2,562,158 2,398,384 2,127,777 Total operating expenses 36,909,939 35,093,755 30,985,439 OPERATING INCOME 6,305,074 5,898,779 5,191,402 Interest income 87,508 56,337 37,940 Interest expense (22,963) (19,539) (15,545) Other income (expense), net (117,822) (127,484) (87,720) Pension settlement charge 0 0 (509,793) Gain on sale of businesses 0 0 (252) INCOME BEFORE INCOME TAXES 6,251,797 5,808,093 4,616,032 Provision for income taxes 1,405,556 1,593,499 981,100 Net Income 4,846,241 4,214,594 3,634,932 Net income attributable to noncontrolling interests in Accenture [1] (6,694) (95,063) (149,131) Holdings plc and Accenture Canada Holdings Inc. Net income attributable to noncontrolling interests – other (60,435) (59,624) (40,652) NET INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 4,779,112 $ 4,059,907 $ 3,445,149 Weighted average Class A ordinary shares: Basic (in shares) 638,098,125628,451,742620,104,250 Diluted (in shares) 650,204,873655,296,150660,463,227 Earnings per Class A ordinary share: Basic (in dollars per share) $ 7.49 $ 6.46 $ 5.56 Diluted (in dollars per share) 7.36 6.34 5.44 Cash dividends per share (in dollars per share) $ 2.92 $ 2.66 $ 2.42 [1] Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. The income effect does not take into account “Net income attributable to noncontrolling interests - other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months SHAREHOLDERS' Ended EQUITY - Additional Aug. 31, 2019 Aug. 31, 2019 Aug. 31, 2018 Aug. 31, 2018 Information (Detail) € / shares $ / shares € / shares $ / shares shares shares shares shares Ordinary Shares Class of Stock [Line Items] Ordinary shares, shares authorized (in shares) 40,000 40,000 40,000 40,000 Ordinary shares, par value (in euros per share) | € 1 € 1 € / shares Class A Ordinary Shares Class of Stock [Line Items] Ordinary shares, shares authorized (in shares) 20,000,000,000 20,000,000,00020,000,000,00020,000,000,000 Ordinary shares, par value (in euros per share) | $ 0.0000225 $ 0.0000225 $ / shares Common Stock, Voting Rights one Class X Ordinary Shares Class of Stock [Line Items] Ordinary shares, shares authorized (in shares) 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 Ordinary shares, par value (in euros per share) | $ 0.0000225 $ 0.0000225 $ / shares Common Stock, Voting Rights one

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document LEASE COMMITMENTS - 12 Months Ended Rental Expense, including Operating Costs and Taxes and Sublease Income from Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 Third Parties (Details) - USD ($) $ in Thousands Leases [Abstract] Rental expense $ 666,461 $ 653,531 $ 617,014 Sublease income from third parties $ (26,863) $ (28,219) $ (28,992)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND 12 Months Ended PROFIT SHARING PLANS Mar. 18, Aug. 31, Aug. 31, Aug. 31, - Additional Information 2016 2019 2018 2017 (Details) employee USD ($) USD ($) USD ($) Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Pension settlement charge $ $ 0 $ 0 (509,793,000) Actuarial losses (379,090,000) 19,862,000 49,565,000 Pension expense 137,030,000 125,320,000 622,302,000 Contributions to U.S. and non-U.S. defined benefit pension plans, cash funding for retiree medical plans and benefit payments 93,292,000 related to the unfunded frozen plan for former pre-incorporation partners Total expenses recorded for the United States and the United Kingdom defined contribution retirement plans 530,501,000 485,736,000 454,124,000 Fiscal2017PensionSettlement [Member] Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] ActiveEmployeesintheU.S.PensionPlanWhoAreCurrentlyEligibletoAccrueBenefitsUnderCreationofaSeparateDefinedBenefitPlan 600 | employee Pension settlement charge 510,000,000 PensionSettlementChargeIncomeTaxExpenseBenefit 198,219,000 Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax 460,908,000 Employer contributions 118,500,000 U.S. and Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation 93,643 Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation 72,873 Defined Benefit Plan, Plan Assets, Amount $ 31,920,000 28,713,000 26,541,000 Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year 6.60% Defined Benefit Plan, Ultimate Health Care Cost Trend Rate 4.50% Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax $ (114,827,000) (121,798,000) Employer contributions 11,920,000 13,176,000 Pension settlement 0 0 Reduction to PBO 0 0 PreviouslyRecordedPensionLiabilities [Member] | Fiscal2017PensionSettlement [Member] Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Employer contributions 69,615,000 AdditionalActuarialLosses [Member] | Fiscal2017PensionSettlement [Member] Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Employer contributions 48,885,000 UNITED STATES Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax (106,328,000) (105,580,000) UNITED STATES | Pension Plan [Member] Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount 257,280,000 210,576,000 204,629,000 Employer contributions 10,131,000 20,882,000 Pension settlement 0 (4,289,000) Reduction to PBO 0 (4,289,000) Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount $ 1,214,062,0001,127,376,000 1,154,128,000 Employer contributions 81,531,000 109,292,000 Pension settlement 8,801,000 71,562,000 Reduction to PBO 9,343,000 70,124,000 Non-U.S. Plans | Pension Plan [Member] Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax (633,619,000) (357,250,000) Equity Funds [Member] | Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount 226,386,000 222,061,000 Debt Security, Government, Non-US [Member] | Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount 125,332,000 117,389,000 Fixed Income Funds [Member] | Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount 569,712,000 535,096,000 Cash and Cash Equivalents | Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount 19,225,000 23,189,000 Insurance Contracts | Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount 209,640,000 187,780,000

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Other | Non-U.S. Plans Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract] Defined Benefit Plan, Plan Assets, Amount $ 44,205,000 $ 41,861,000

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BUSINESS 12 Months Ended COMBINATIONS AND DIVESTITURE - Additional Aug. 31, Aug. 31, Aug. 31, Information (Detail) - USD 2019 2018 2017 ($) $ in Thousands Business Acquisition [Line Items] Payments to Acquire Businesses, Net of Cash Acquired $ $ $ 657,546 1,193,071 1,704,188 Goodwill 6,205,550 5,383,012 5,002,352 Gain on sale of businesses $ 0 0 (252) Minimum Business Acquisition [Line Items] Finite-Lived Intangible Asset, Useful Life 1 year Maximum Business Acquisition [Line Items] Finite-Lived Intangible Asset, Useful Life 16 years Series of Individually Immaterial Business Acquisitions [Member] Business Acquisition [Line Items] Payments to Acquire Businesses, Net of Cash Acquired $ 596,148 1,643,205 1,170,044 Goodwill 920,696 431,087 1,350,969 Business Combination, Recognized Identifiable Assets Acquired and Liabilities $ 282,144 $ 140,403 $ 328,776 Assumed, Finite-Lived Intangibles Series of Individually Immaterial Business Acquisitions [Member] | Minimum Business Acquisition [Line Items] Finite-Lived Intangible Asset, Useful Life 1 year Series of Individually Immaterial Business Acquisitions [Member] | Maximum Business Acquisition [Line Items] Finite-Lived Intangible Asset, Useful Life 12 years

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended REVENUES Contract Aug. 31, Aug. 31, Balances (Details) - USD ($) Aug. 31, 2019 Sep. 01, 2018 2018 2017 Contract Balances [Abstract] Deferred Transition Revenues $ 563,245,000 $ 581,395,000 Deferred Transition Costs 681,492,000 690,868,000 Deferred Transition Amortization Expense $ 274,814,000 333,118,000 289,555,000 Receivables, net of allowance $ 7,467,338,000 4,996,454,000 7,096,856,000 Contract assets (current) 627,733,000 0 547,809,000 Receivables and contract assets 8,095,071,000 7,496,368,000 7,644,665,000 Contract assets (non-current) 71,002,000 23,036,000 23,036,000 Deferred revenues (current) 3,188,835,000 2,837,682,000 2,992,634,000 Deferred revenues (non-current) 565,224,000 $ 618,124,000 $ 618,124,000 Contract with Customer, Liability, Revenue $ Recognized 2,900,000,000

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document FINANCIAL INSTRUMENTS - Notional and Fair Values of All Aug. 31, 2019Aug. 31, 2018 Derivative Instruments (Details) - USD ($) $ in Thousands Assets Fair value of derivative assets $ 110,617 $ 59,145 Liabilities Fair value of derivative liabilities 59,791 140,690 Total fair value 50,826 (81,545) Derivative, Notional Amount 8,709,917 8,783,014 Cash Flow Hedging | Other current assets Assets Fair value of derivative assets 53,033 29,380 Cash Flow Hedging | Other non-current assets Assets Fair value of derivative assets 49,525 1,065 Cash Flow Hedging | Other non-current liabilities Liabilities Fair value of derivative liabilities 8,770 64,365 Cash Flow Hedging | Other Current Liabilities [Member] Liabilities Fair value of derivative liabilities 18,826 50,870 Other Derivatives | Other current assets Assets Fair value of derivative assets 8,059 28,700 Other Derivatives | Other Current Liabilities [Member] Liabilities Fair value of derivative liabilities $ 32,195 $ 25,455

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document MATERIAL 12 Months Ended TRANSACTIONS AFFECTING Aug. 31, 2019 SHAREHOLDERS' EQUITY (Tables) Equity [Abstract] Share Purchase and Our share purchase activity during fiscal 2019 was as follows: Redemption Activity Accenture plc Class A Accenture Canada Ordinary Shares Holdings Inc. Exchangeable Shares Shares Amount Shares Amount Open-market share purchases (1) 13,686,253 $ 2,254,576 — $ — Other share purchase programs — — 128,282 21,778 Other purchases (2) 2,744,554 414,760 — — Total 16,430,807 $ 2,669,336 128,282 $ 21,778 ______(1) We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees. (2) During fiscal 2019, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs. Dividend Activity Our dividend activity during fiscal 2019 was as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document PROPERTY AND 12 Months Ended EQUIPMENT (Tables) Aug. 31, 2019 Property, Plant and Equipment [Abstract] Components of Property and Property and equipment is stated at cost, net of accumulated depreciation. Equipment, Net Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:

Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years

The components of Property and equipment, net were as follows:

August 31, August 31, 2019 2018 Buildings and land $ 56 $ 60 Computers, related equipment and software 1,723,623 1,625,950 Furniture and fixtures 394,671 374,294 Leasehold improvements 1,228,845 1,125,814 Property and equipment, gross 3,347,195 3,126,118 Total accumulated depreciation (1,956,029) (1,862,098) Property and equipment, net $ 1,391,166 $ 1,264,020

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BORROWINGS AND 12 Months Ended INDEBTEDNESS (Tables) Aug. 31, 2019 Debt Disclosure [Abstract] Amounts of Borrowing As of August 31, 2019, we had the following borrowing facilities, including the Facilities and Borrowings issuance of letters of credit, to support general working capital purposes: Under Facilities, Table Borrowings Facility Under Amount Facilities Syndicated loan facility (1) $ 1,000,000 $ — Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 790,191 — Local guaranteed and non-guaranteed lines of credit (3) 220,355 2,458 Total $ 2,010,546 $ 2,458 ______(1) This facility, which matures on December 22, 2020, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate, plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2019 and 2018, we had no borrowings under the facility. (2) We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2019 and 2018, we had no borrowings under these facilities. (3) We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2019 and 2018, we had borrowings under these various facilities of $2,458 and $0, respectively.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document CONSOLIDATED 12 Months Ended STATEMENTS OF COMPREHENSIVE Aug. 31, Aug. 31, Aug. 31, INCOME - USD ($) 2019 2018 2017 $ in Thousands Statement of Comprehensive Income [Abstract] Net Income $ 4,846,241 $ 4,214,594 $ 3,634,932 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX: Foreign currency translation (132,707) (305,225) 149,920 Defined benefit plans (253,039) 21,335 368,885 Cash flow hedges 123,003 (198,645) 46,624 Investments (1,663) 1,148 1,507 OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO (264,406) (481,387) 566,936 ACCENTURE PLC Other comprehensive income (loss) attributable to noncontrolling interests (6,749) (2,233) 31,724 COMPREHENSIVE INCOME 4,575,086 3,730,974 4,233,592 COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC 4,514,706 3,578,520 4,012,085 Comprehensive income attributable to noncontrolling interests 60,380 152,454 221,507 COMPREHENSIVE INCOME $ 4,575,086 $ 3,730,974 $ 4,233,592

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended Document and Entity Oct. 09, Information - USD ($) Aug. 31, 2019 Feb. 28, 2019 2019 Document Information [Line Items] Document Annual Report true Entity Emerging Growth false Company Entity Shell Company false Security Exchange Name NYSE Title of 12(b) Security Class A ordinary shares, par value $0.0000225 per share Entity Incorporation, State or L2 Country Code Document Transition Report false Document Type 10-K Amendment Flag false Document Period End Date Aug. 31, 2019 Entity File Number 001-34448 Document Fiscal Year Focus 2019 Document Fiscal Period Focus FY Trading Symbol ACN Entity Registrant Name Accenture plc Entity Address, Address Line 1 Grand Canal Square One Entity Address, Address Line Grand Canal Harbour Two Entity Central Index Key 0001467373 Current Fiscal Year End Date --08-31 Entity Filer Category Large Accelerated Filer Entity Public Float $ 102,946,507,918 Entity Well-known Seasoned Yes Issuer Entity Current Reporting Yes Status Entity Voluntary Filers No Entity Interactive Data Current Yes Entity Small Business false Documents Incorporated by Portions of the definitive proxy statement to be Reference [Text Block] filed with the Securities and Exchange Commission pursuant to Regulation 14A relating to the registrant’s Annual General Meeting of Shareholders, to be held on January 30, 2020, will be incorporated by reference in this Form 10-K in

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document response to Items 10, 11, 12, 13 and 14 of Part III. The definitive proxy statement will be filed with the SEC not later than 120 days after the registrant’s fiscal year ended August 31, 2019. Entity Tax Identification 98-0627530 Number Entity Address, City or Town Dublin Entity Address, Postal Zip 2 Code Entity Address, Country IE Country Region 353 City Area Code 1 Local Phone Number 646-2000 Class A Ordinary Shares Document Information [Line Items] Entity Common Stock, Shares 655,096,086 Outstanding Class X Ordinary Shares Document Information [Line Items] Entity Common Stock, Shares 609,404 Outstanding

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BORROWINGS AND 12 Months Ended INDEBTEDNESS Aug. 31, 2019 Debt Disclosure [Abstract] BORROWINGS AND BORROWINGS AND INDEBTEDNESS INDEBTEDNESS As of August 31, 2019, we had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended REVENUES Aug. 31, 2019 Revenues [Abstract] Revenue from Contract with REVENUES Customer Disaggregation of Revenue See Note 17 (Segment Reporting) to these Consolidated Financial Statements for our disaggregated revenues.

As of September 1, 2018 (as August 31, 2019 adjusted) Receivables, net of allowance $ 7,467,338 $ 7,096,856 Contract assets (current) 627,733 547,809 Receivables and contract assets (current) 8,095,071 7,644,665 Contract assets (non-current) 71,002 23,036 Deferred revenues (current) 3,188,835 2,992,634 Deferred revenues (non-current) 565,224 618,124

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Changes in the contract asset and liability balances during fiscal 2019, were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during fiscal 2019 that were included in Deferred revenues as of September 1, 2018 were $2.9 billion.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document PROPERTY AND 12 Months Ended EQUIPMENT Aug. 31, 2019 Property, Plant and Equipment [Abstract] PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT The components of Property and equipment, net were as follows:

Depreciation expense for fiscal 2019, 2018 and 2017 was $440,796, $423,471 and $362,817, respectively.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended SEGMENT REPORTING Aug. 31, 2019 Segment Reporting [Abstract] SEGMENT REPORTING SEGMENT REPORTING Operating segments are components of an enterprise where separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer. Our operating segments are managed separately because each operating segment represents a strategic business unit providing consulting and outsourcing services to clients in different industries. Our reportable operating segments are our five operating groups, which are Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. Information regarding our reportable operating segments is as follows:

Fiscal Communications, Health & Media & Financial Public 2019 Technology Services Service Products Resources Other Total Revenues $ 8,757,250 $8,493,819 $7,160,787 $12,004,934 $6,771,976 $ 26,247 $43,215,013 Depreciation and amortization (2) 146,607 150,451 154,177 282,772 158,753 — 892,760 Operating income 1,554,820 1,237,918 738,974 1,719,881 1,053,481 — 6,305,074 Net assets (liabilities) as of August 31 (3) 1,202,697 (46,302) 1,092,836 1,736,031 1,016,019 92,224 5,093,505 2018 Revenues (1) $ 8,229,842 $8,565,695 $6,877,779 $11,337,863 $5,942,012 $ 39,343 $40,992,534 Depreciation and amortization (2) 176,232 161,451 171,084 271,853 146,156 — 926,776 Operating income (1) 1,379,914 1,365,427 765,838 1,663,852 723,748 — 5,898,779 Net assets as of August 31 (3) 984,345 23,666 989,150 1,571,620 1,046,216 153,725 4,768,722 2017 Revenues (1) $ 7,097,353 $7,654,465 $6,360,695 $ 9,921,960 $5,096,324 $ 46,044 $36,176,841 Depreciation and amortization (2) 148,690 147,343 143,659 228,400 133,697 — 801,789 Operating income (1) 1,057,334 1,256,125 715,136 1,573,477 589,330 — 5,191,402 Net assets as of August 31 (3) 916,325 155,386 911,605 1,299,898 953,820 112,264 4,349,298 ______(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and FASB ASU No. 2017-07, Compensation-

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation. In addition, we updated operating group results for fiscal 2018 to include an acquisition previously categorized within Other. (2) Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control. (3) We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues. The accounting policies of the operating segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements. Revenues are attributed to geographic regions and countries based on where client services are supervised. Information regarding geographic regions and countries is as follows:

North Growth Fiscal America Europe Markets Total 2019 Revenues $19,986,136 $14,680,739 $ 8,548,138 $43,215,013 Property and equipment, net as of August 31 395,782 354,362 641,022 1,391,166 2018 Revenues (1) $18,460,395 $14,625,769 $ 7,906,370 $40,992,534 Property and equipment, net as of August 31 375,237 319,487 569,296 1,264,020 2017 Revenues (1) $16,889,272 $12,471,454 $ 6,816,115 $36,176,841 Property and equipment, net as of August 31 274,463 294,154 571,981 1,140,598

Our business in the United States represented 44%, 43% and 45% of our consolidated revenues during fiscal 2019, 2018 and 2017, respectively. No other country individually comprised 10% or more of our consolidated revenues during these periods. Business in Ireland, our country of domicile, represented approximately 1% of our consolidated revenues during each of fiscal 2019, 2018 and 2017. We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net:

August 31, August 31, August 31, 2019 2018 2017 United States 26% 27% 23% India 18 19 25 Ireland 7 7 5

Revenues by type of work were as follows:

Fiscal 2019 2018 (1) 2017 (1)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Consulting $24,177,428 $22,978,798 $20,080,455 Outsourcing 19,037,585 18,013,736 16,096,386 Total Revenues 43,215,013 40,992,534 36,176,841

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SHAREHOLDERS' 12 Months Ended EQUITY Aug. 31, 2019 Equity [Abstract] SHAREHOLDERS' EQUITY SHAREHOLDERS’ EQUITY

Accenture plc

Equity of Subsidiaries Redeemable or Exchangeable for Accenture plc Class A Ordinary Shares

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document receive distributions equal to any distributions to which an Accenture plc Class A ordinary share entitles its holder.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended REVENUES (Tables) Aug. 31, 2019 Contract Balances [Abstract] Contract with Customer, Asset and The following table provides information about the balances of our Liability [Table Text Block] Receivables, Contract assets and Contract liabilities (Deferred revenues):

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document INCOME TAXES - 12 Months Ended Reconciliation of Unrecognized Tax Benefits Aug. 31, Aug. 31, (Details) - USD ($) 2019 2018 $ in Thousands Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] Balance, beginning of year $ $ 945,850 1,210,520 Additions for tax positions related to the current year 211,671 349,343 Additions for tax positions related to prior years 354,890 317,215 Reductions for tax positions related to prior years (262,055) (284,711) Statute of limitations expirations (146,732) (37,050) Settlements with tax authorities (103,384) (68,605) Foreign currency translation (31,896) (11,522) Balance, end of year $ $ 1,233,014 1,210,520

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SEGMENT REPORTING - 12 Months Ended Consolidated Net Revenues Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 by Country (Details) UNITED STATES Segment Reporting Information [Line Items] Revenues, percentage by country 44.00% 43.00% 45.00% IRELAND Segment Reporting Information [Line Items] Revenues, percentage by country 1.00%

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document INCOME TAXES - 12 Months Ended Components of Income Tax Expense (Details) - USD ($) Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 $ in Thousands Current taxes U.S. federal $ 159,578 $ 70,050 $ 152,002 U.S. state and local 86,113 3,574 17,269 Non-U.S. 1,256,225 1,425,875 1,175,962 Total current tax expense 1,501,916 1,499,499 1,345,233 Deferred taxes U.S. federal (143,217) 219,034 (200,483) U.S. state and local (39,588) 57,044 (26,069) Non-U.S. 86,445 (182,078) (137,581) Total deferred tax (benefit) expense (96,360) 94,000 (364,133) Total $ 1,405,556 $ 1,593,499 $ 981,100

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months REVENUES Contract Ended Estimates (Details) Aug. 31, 2019 $ in Millions USD ($) Contract Estimates [Abstract] Contract with Customer, Asset, Cumulative Catch-up Adjustment to Revenue, Change in $ 4 Estimate of Transaction Price

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SEGMENT REPORTING 12 Months Ended (Tables) Aug. 31, 2019 Segment Reporting [Abstract] Reportable Operating Our reportable operating segments are our five operating groups, which are Communications, Segments Media & Technology, Financial Services, Health & Public Service, Products and Resources. Information regarding our reportable operating segments is as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document (3) We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues. Revenues Attributed to Revenues are attributed to geographic regions and countries based on where client Geographic Areas services are supervised. Information regarding geographic regions and countries is as follows: North Growth Fiscal America Europe Markets Total 2019 Revenues $19,986,136 $14,680,739 $ 8,548,138 $43,215,013 Property and equipment, net as of August 31 395,782 354,362 641,022 1,391,166 2018 Revenues (1) $18,460,395 $14,625,769 $ 7,906,370 $40,992,534 Property and equipment, net as of August 31 375,237 319,487 569,296 1,264,020 2017 Revenues (1) $16,889,272 $12,471,454 $ 6,816,115 $36,176,841 Property and equipment, net as of August 31 274,463 294,154 571,981 1,140,598

______(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Prior period amounts have been revised to conform with the current period presentation. Concentration of Assets by We conduct business in Ireland and in the following countries that hold 10% or more of Country our total consolidated Property and equipment, net:

August 31, August 31, August 31, 2019 2018 2017 United States 26% 27% 23% India 18 19 25 Ireland 7 7 5

RevenuesByTypeOfWork Revenues by type of work were as follows: [Table Text Block] Fiscal 2019 2018 (1) 2017 (1) Consulting $24,177,428 $22,978,798 $20,080,455 Outsourcing 19,037,585 18,013,736 16,096,386 Total Revenues 43,215,013 40,992,534 36,176,841

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF 12 Months Ended SIGNIFICANT ACCOUNTING POLICIES - Selected Components of Aug. 31, Aug. 31, Aug. 31, Operating Expenses (Details) 2019 2018 2017 - USD ($) $ in Thousands Accounting Policies [Abstract] Research and development costs $ 799,734 $ 790,779 $ 704,317 Advertising costs (1) 85,521 78,464 79,883 Accounts Receivable, Allowance for Credit Loss, Period Increase $ 974 $ (1,060) $ 10,117 (Decrease)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Aug. 31, 2019Aug. 31, 2018 Class (Details) - USD ($) $ in Thousands Finite-Lived Intangible Assets [Line Items] Gross Carrying Amount $ 1,339,802 $ 1,135,931 Accumulated Amortization (499,023) (448,821) Net Carrying Amount 840,779 687,110 Customer-related Finite-Lived Intangible Assets [Line Items] Gross Carrying Amount 1,013,976 862,418 Accumulated Amortization (358,130) (299,702) Net Carrying Amount 655,846 562,716 Technology Finite-Lived Intangible Assets [Line Items] Gross Carrying Amount 119,686 94,844 Accumulated Amortization (45,851) (55,690) Net Carrying Amount 73,835 39,154 Patents Finite-Lived Intangible Assets [Line Items] Gross Carrying Amount 127,796 128,179 Accumulated Amortization (66,167) (66,659) Net Carrying Amount 61,629 61,520 Other Finite-Lived Intangible Assets [Line Items] Gross Carrying Amount 78,344 50,490 Accumulated Amortization (28,875) (26,770) Net Carrying Amount $ 49,469 $ 23,720

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ACCUMULATED OTHER 12 Months Ended COMPREHENSIVE LOSS Accumulated Other Aug. 31, Comprehensive Loss Aug. 31, 2019 Aug. 31, 2018 2017 (Details) - USD ($) $ in Thousands Foreign currency translation Beginning balance $ $ (770,043) $ (919,963) (1,075,268) Foreign currency translation (138,680) (310,548) 164,073 Income tax benefit (expense) (607) 3,354 (988) Portion attributable to noncontrolling interests 6,580 1,969 (13,165) Foreign currency translation, net of tax (132,707) (305,225) 149,920 Ending balance (1,207,975) (1,075,268) (770,043) Defined benefit plans Beginning balance (419,284) [1] (440,619) [1] (809,504) Actuarial (gains) losses (379,090) 19,862 49,565 Pension settlement 793 3,030 509,793 Prior service costs arising during the period (2,105) (28,696) 847 Reclassifications into net periodic pension and post-retirement 32,985 34,972 44,913 expense (1) Income tax benefit (expense) 94,052 (7,799) (219,817) Portion attributable to noncontrolling interests 326 (34) (16,416) Defined benefit plans, net of tax (253,039) 21,335 368,885 Ending balance [1] (672,323) (419,284) (440,619) Cash flow hedges Beginning balance (84,010) [2] 114,635 [2] 68,011 Unrealized gain (loss) 209,017 (169,958) 195,848 Reclassification adjustments into Cost of services (48,333) (93,105) (118,840) Income tax benefit (expense) (37,522) 64,118 (28,309) Portion attributable to noncontrolling interests (159) 300 (2,075) Cash flow hedges, net of tax 123,003 (198,645) 46,624 Ending balance (2) [2] 38,993 (84,010) 114,635 Investments Beginning balance 2,391 1,243 (264) Unrealized gain (loss) (1,970) 1,455 1,758 Income tax benefit (expense) 305 (305) (183) Portion attributable to noncontrolling interests 2 (2) (68) Investments, net of tax (1,663) 1,148 1,507 Ending balance 728 2,391 1,243 Accumulated other comprehensive loss $ $ (1,840,577) (1,576,171) (1,094,784) Defined Benefit Plan, Expected Amortization, Next Fiscal Year (54,799)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve $ 34,207 Months [1] As of August 31, 2019, $54,799 of net losses is expected to be reclassified into net periodic pension and post-retirement expense recognized in cost of services, sales and marketing, general and administrative costs and non-operating expenses in the next twelve months. [2] As of August 31, 2019, $34,207 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into cost of services in the next twelve months.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND PROFIT SHARING PLANS - Accumulated Benefit Obligation for Material Aug. 31, 2019Aug. 31, 2018 Defined Benefit Pension Plans (Details) - USD ($) $ in Thousands UNITED STATES Defined Benefit Plan Disclosure [Line Items] Accumulated benefit obligation $ 376,886 $ 325,152 Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] Accumulated benefit obligation $ 1,964,148 $ 1,614,649

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months SHARE-BASED Ended COMPENSATION - Stock Aug. 31, 2019 Option Activity (Details) $ / shares shares Share-based Payment Arrangement [Abstract] Share-based Compensation Arrangement by Share-based Payment Award, Options, 3,751 Outstanding, Number | shares Share-based Compensation Arrangement by Share-based Payment Award, Options, $ 48.11 Outstanding, Weighted Average Exercise Price | $ / shares Weighted Average Remaining Contractual Term Options outstanding as of August 31, (in years) 1 year 4 months 24 days

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document MATERIAL 12 Months Ended TRANSACTIONS AFFECTING SHAREHOLDERS' Aug. 31, Aug. 31, Aug. 31, EQUITY - Dividend Activity 2019 2018 2017 (Details) - USD ($) $ / shares in Units, $ in Thousands Dividends [Line Items] Cancellation of treasury shares $ 0 $ 0 $ 0 Dividend Per Share $ 2.92 $ 2.66 $ 2.42 Cash Outlay $ 1,864,353 DividendPaymentNovember2018 [Member] Dividends [Line Items] Dividend Payment Date Day Month And Year Nov. 15, 2018 Dividend Per Share $ 1.46 Cash Outlay $ 932,838 DividendPaymentMay2019 [Member] Dividends [Line Items] Dividend Payment Date Day Month And Year May 15, 2019 Dividend Per Share $ 1.46 Cash Outlay $ 931,515 Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares Dividends [Line Items] Cash Outlay $ 2,628 Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares | DividendPaymentNovember2018 [Member] Dividends [Line Items] Dividend Payment Date Of Record Day Month And Year Oct. 16, 2018 Cash Outlay $ 1,378 Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares | DividendPaymentMay2019 [Member] Dividends [Line Items] Dividend Payment Date Of Record Day Month And Year Apr. 09, 2019 Cash Outlay $ 1,250 Accenture plc Class A Ordinary Shares Dividends [Line Items] Cash Outlay $ 1,861,725

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Accenture plc Class A Ordinary Shares | DividendPaymentNovember2018 [Member] Dividends [Line Items] Dividend Payment Date Of Record Day Month And Year Oct. 18, 2018 Cash Outlay $ 931,460 Accenture plc Class A Ordinary Shares | DividendPaymentMay2019 [Member] Dividends [Line Items] Dividend Payment Date Of Record Day Month And Year Apr. 11, 2019 Cash Outlay $ 930,265 Treasury Shares Dividends [Line Items] Cancellation of treasury shares $ $ $ 2,745,3211,582,0673,014,356

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND PROFIT SHARING PLANS - Fair Values of the Material Aug. 31, Aug. 31, Aug. 31, U.S. and Non-U.S. Defined 2019 2018 2017 Benefit Pension Plans Assets (Details) - USD ($) $ in Thousands U.S. and Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] Total pension plan assets $ 31,920 $ 28,713 $ 26,541 UNITED STATES | Level 2 Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 289,200 239,289 UNITED STATES | Level 2 | U.S. Corporate Debt Securities [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 166,756 136,814 UNITED STATES | Level 2 | U.S. Government State And Local Debt Securities [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 71,745 58,239 Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 1,214,062 1,127,376 $ 1,154,128 Non-U.S. Plans | Mutual fund equity securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 226,386 222,061 Non-U.S. Plans | Debt Security, Government, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 125,332 117,389 Non-U.S. Plans | Debt Security, Corporate, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 19,562 Non-U.S. Plans | Mutual fund debt securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 569,712 535,096 Non-U.S. Plans | Cash and short-term investments Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 19,225 23,189 Non-U.S. Plans | Insurance contracts Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 209,640 187,780 Non-U.S. Plans | Other Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 44,205 41,861

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Non-U.S. Plans | Level 1 Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 154,693 135,080 Non-U.S. Plans | Level 1 | Mutual fund equity securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 1 | Debt Security, Government, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 125,332 117,389 Non-U.S. Plans | Level 1 | Debt Security, Corporate, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 19,562 Non-U.S. Plans | Level 1 | Mutual fund debt securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 4 Non-U.S. Plans | Level 1 | Cash and short-term investments Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 9,799 17,687 Non-U.S. Plans | Level 1 | Insurance contracts Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 1 | Other Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 2 Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 925,948 877,336 Non-U.S. Plans | Level 2 | Mutual fund equity securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 226,386 222,061 Non-U.S. Plans | Level 2 | Debt Security, Government, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 2 | Debt Security, Corporate, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 Non-U.S. Plans | Level 2 | Mutual fund debt securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 569,712 535,092 Non-U.S. Plans | Level 2 | Cash and short-term investments Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 9,426 5,502 Non-U.S. Plans | Level 2 | Insurance contracts Defined Benefit Plan Disclosure [Line Items]

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Total pension plan assets 76,219 72,820 Non-U.S. Plans | Level 2 | Other Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 44,205 41,861 Non-U.S. Plans | Level 3 Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 133,421 114,960 Non-U.S. Plans | Level 3 | Mutual fund equity securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 3 | Debt Security, Government, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 3 | Debt Security, Corporate, Non-US [Member] Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 Non-U.S. Plans | Level 3 | Mutual fund debt securities Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 3 | Cash and short-term investments Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 0 0 Non-U.S. Plans | Level 3 | Insurance contracts Defined Benefit Plan Disclosure [Line Items] Total pension plan assets 133,421 114,960 Non-U.S. Plans | Level 3 | Other Defined Benefit Plan Disclosure [Line Items] Total pension plan assets $ 0 $ 0

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SHARE-BASED 12 Months Ended COMPENSATION - Summary of Information with Respect to Share-Based Aug. 31, Aug. 31, Aug. 31, Compensation (Details) - 2019 2018 2017 USD ($) $ in Thousands Share-based Payment Arrangement [Abstract] Total share-based compensation expense included in Net income $ 1,093,253 $ 976,908 $ 795,235 Income tax benefit related to share-based compensation included in Net [1] 356,062 404,124 349,114 income New Accounting Pronouncements or Change in Accounting Principle [Line Items] Income Tax Expense (Benefit) $ 1,405,556 $ 1,593,499 $ 981,100 [1] Restricted Share Units

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document COMMITMENTS AND CONTINGENCIES - Additional Information Aug. 31, 2019Aug. 31, 2018 (Detail) - USD ($) $ in Thousands Loss Contingencies [Line Items] Redeemable Common Stock Of Subsidiary $ (10,000) $ (47,000) Expressly limited performance guarantee 794,000 782,000 Portion of guarantee not recoverable $ 128,000 $ 130,000

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND 12 Months Ended PROFIT SHARING PLANS Aug. 31, 2019 Retirement Benefits [Abstract] RETIREMENT AND PROFIT RETIREMENT AND PROFIT SHARING PLANS SHARING PLANS Defined Benefit Pension and Postretirement Plans In the United States and certain other countries, we maintain and administer defined benefit retirement plans and postretirement medical plans for certain current, retired and resigned employees. In addition, our U.S. defined benefit pension plans include a frozen plan for former pre-incorporation partners, which is unfunded. Benefits under the employee retirement plans are primarily based on years of service and compensation during the years immediately preceding retirement or termination of participation in the plan. The defined benefit pension disclosures include our U.S. and material non-U.S. defined benefit pension plans.

Assumptions The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense were as follows:

We utilize a full yield curve approach to estimate the service and interest cost components by applying specific spot rates along the yield curve used in the determination of the benefit obligation

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document to the relevant projected cash flows. This approach provides a correlation between projected benefit cash flows and the corresponding yield curve spot rates and provides a precise measurement of service and interest costs. The discount rate assumptions are based on the expected duration of the benefit payments for each of our defined benefit pension and postretirement plans as of the annual measurement date and are subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension and postretirement plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio.

U.S. Defined Benefit Pension Plan Settlement Charges In May 2017, we settled our U.S. pension plan obligations. Plan participants elected to receive either a lump-sum distribution or to transfer benefits to a third-party annuity provider. As a result of the settlement, we were relieved of any further obligation under our U.S. pension plan. During fiscal 2017, we recorded a pension settlement charge of $509,793, and related income tax benefits of $198,219. The charge primarily consisted of unrecognized actuarial losses of $460,908 previously included in Accumulated other comprehensive loss. In connection with the settlement, we made a $118,500 cash contribution ($48,885 related to additional actuarial losses and $69,615 to fund previously recorded pension liabilities). In connection with the plan termination, we created a separate defined benefit plan, with substantially the same terms as the terminated plan, for approximately 600 active employees who are currently eligible to accrue benefits.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Actuarial (gain) loss 50,002 379,173 (16,149) (25,942) 16,880 (18,001) Benefits paid (13,825) (85,624) (13,946) (69,841) (13,637) (10,499) Exchange rate impact — (68,047) — (42,494) (833) (1,232) Benefit obligation, end of year $ 383,557 $2,166,377 $ 331,916 $1,772,712 $ 576,596 $ 535,632 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 210,576 $1,127,376 $ 204,629 $1,154,128 $ 28,713 $ 26,541 Actual return on plan assets 50,397 97,845 (5,278) 6,792 4,924 (505) Acquisitions/divestitures/ transfers — 25,347 — — — — Employer contributions 10,131 81,531 20,882 109,292 11,920 13,176 Participant contributions — 11,989 — 12,189 — — Pension settlement — (8,801) 4,289 (71,562) — — Benefits paid (13,824) (85,624) (13,946) (69,841) (13,637) (10,499) Exchange rate impact — (35,601) — (13,622) — — Fair value of plan assets, end of year $ 257,280 $1,214,062 $ 210,576 $1,127,376 $ 31,920 $ 28,713 Funded status, end of year $(126,277) $ (952,315) $(121,340) $ (645,336) $ (544,676) $ (506,919) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,707 $ 67,396 $ 6,757 $ 106,621 $ — $ — Current liabilities (10,473) (33,981) (10,854) (27,306) (1,257) (1,856) Non-current liabilities (122,511) (985,730) (117,243) (724,651) (543,419) (505,063) Funded status, end of year $(126,277) $ (952,315) $(121,340) $ (645,336) $ (544,676) $ (506,919)

Accumulated Other Comprehensive Loss The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2019 and 2018 was as follows:

Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and Non-U.S. Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Plans Plans Net loss $ 106,328 $633,619 $ 105,580 $357,250 $ 121,798 $ 114,827 Prior service (credit) cost — 21,954 — 22,293 19,427 23,671 Accumulated other comprehensive loss, pre-tax $ 106,328 $655,573 $ 105,580 $379,543 $ 141,225 $ 138,498

Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2019 and 2018 was as follows:

August 31, August 31, 2019 2018 Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Accumulated benefit obligation $ 376,886 $ 1,964,148 $ 325,152 $ 1,614,649

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document The following information is provided for defined benefit pension plans and postretirement plans with projected benefit obligations in excess of plan assets and for defined benefit pension plans with accumulated benefit obligations in excess of plan assets as of August 31, 2019 and 2018:

Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and U.S. Non-U.S. U.S. Non-U.S. Non-U.S. Non-U.S. Plans Plans Plans Plans Plans Plans Projected benefit obligation in excess of plan assets Projected benefit obligation $132,984 $1,514,448 $128,097 $1,009,762 $ 576,596 $ 535,632 Fair value of plan assets — 494,065 — 257,805 31,920 28,713

Investment Strategies

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document intended to achieve long term capital appreciation. Plan asset allocation and investment managers’ guidelines are reviewed on a regular basis.

Plan Assets Our target allocation for fiscal 2020 and weighted-average plan assets allocations as of August 31, 2019 and 2018 by asset category for defined benefit pension plans were as follows:

The fair values of defined benefit pension and postretirement plan assets as of August 31, 2019 were as follows:

There were no transfers between Levels 1 and 2 during fiscal 2019. The level 3 assets are invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document The U.S. Plans have $289,200 in Level 2 assets, primarily made up of U.S. corporate debt securities of $166,756 and U.S. government, state and local debt securities of $71,745. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2019:

Level 3 Assets Fiscal 2019 Beginning balance $ 114,960 Purchases, sales and settlements 17,428 Changes in fair value 1,033 Ending Balance $ 133,421

The fair values of defined benefit pension and postretirement plan assets as of August 31, 2018 were as follows:

There were no transfers between Levels 1 and 2 during fiscal 2018. The level 3 assets are invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities.

The U.S. Plans have $239,289 in Level 2 assets, primarily made up of U.S. corporate debt securities of $136,814 and U.S. government, state and local debt securities of $58,239.

Expected Contributions Generally, annual contributions are made at such times and in amounts as required by law and may, from time to time, exceed minimum funding requirements. We estimate we will pay approximately $93,292 in fiscal 2020 related to contributions to our U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre- incorporation partners. We have not determined whether we will make additional voluntary contributions for our defined benefit pension plans. Our postretirement plan contributions in fiscal 2020 are not expected to be material to our Consolidated Financial Statements.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Defined Contribution Plans In the United States and certain other countries, we maintain and administer defined contribution plans for certain current, retired and resigned employees. Total expenses recorded for defined contribution plans were $530,501, $485,736 and $454,124 in fiscal 2019, 2018 and 2017, respectively.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document CONSOLIDATED CASH 12 Months Ended FLOWS STATEMENTS - Aug. 31, Aug. 31, Aug. 31, USD ($) 2019 2018 2017 $ in Thousands CASH FLOWS FROM OPERATING ACTIVITIES: Net Income $ $ $ 4,846,241 4,214,594 3,634,932 Adjustments to reconcile Net income to Net cash provided by (used in) operating activities— Depreciation, amortization and asset impairments [1] 892,760 926,776 801,789 Share-based compensation expense 1,093,253 976,908 795,235 Pension settlement charge 0 0 460,908 (Gain) loss on sale of businesses 0 0 252 Deferred income taxes, net (96,360) 94,000 (364,133) Other, net (87,522) 7,609 88,123 Change in assets and liabilities, net of acquisitions— Receivables and contract assets, current and non-current (526,297) (710,804) (73,322) Other current and non-current assets (489,817) (510,102) (415,568) Accounts payable 177,186 (167,971) 173,712 Deferred revenues, current and non-current 258,067 176,853 (38,954) Accrued payroll and related benefits 386,930 646,416 (117,725) Income taxes payable, current and non-current (162,916) 183,933 15,721 Other current and non-current liabilities 335,428 188,479 12,069 Net cash provided by (used in) operating activities 6,626,953 6,026,691 4,973,039 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property and equipment (599,009) (619,187) (515,919) Purchases of businesses and investments, net of cash acquired (1,193,071)(657,546) (1,704,188) Proceeds from the sale of businesses and investments, net of cash 27,951 20,197 (24,035) transferred Other investing, net 8,553 6,932 10,263 Net cash provided by (used in) investing activities (1,755,576)(1,249,604)(2,233,879) CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from issuance of ordinary shares 848,445 753,146 676,045 Purchases of shares (2,691,114) (2,639,094)(2,649,051) Proceeds from (repayments of) long-term debt, net (4,772) (4,195) (2,120) Cash dividends paid (1,864,353)(1,708,724)(1,567,578) Other, net (55,377) (110,161) (17,531) Net cash provided by (used in) financing activities (3,767,171)(3,709,028)(3,560,235) Effect of exchange rate changes on cash and cash equivalents (38,713) (133,559) 42,326 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,065,493 934,500 (778,749) CASH AND CASH EQUIVALENTS, beginning of period 5,061,360 4,126,860 4,905,609 CASH AND CASH EQUIVALENTS, end of period 6,126,853 5,061,360 4,126,860 SUPPLEMENTAL CASH FLOW INFORMATION: Interest paid 22,624 19,673 15,751

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Income taxes paid, net $ $ $ 1,587,273 1,373,244 1,288,788 [1] Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document CONSOLIDATED Aug. 31, 2019 Aug. 31, 2019 Aug. 31, 2018 Aug. 31, 2018 BALANCE SHEETS € / shares $ / shares € / shares $ / shares (Parenthetical) shares shares shares shares Ordinary Shares Ordinary shares, par value | € / shares € 1 € 1 Ordinary shares, shares authorized 40,000 40,000 40,000 40,000 Ordinary shares, shares issued 40,000 40,000 40,000 40,000 Treasury shares, ordinary shares 40,000 40,000 40,000 40,000 Class A Ordinary Shares Ordinary shares, par value | $ / shares $ 0.0000225 $ 0.0000225 Ordinary shares, shares authorized 20,000,000,00020,000,000,00020,000,000,00020,000,000,000 Ordinary shares, shares issued 654,739,267 654,739,267 663,327,677 663,327,677 Treasury shares, ordinary shares 18,964,863 18,964,863 24,293,199 24,293,199 Class X Ordinary Shares Ordinary shares, par value | $ / shares $ 0.0000225 $ 0.0000225 Ordinary shares, shares authorized 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 Ordinary shares, shares issued 609,404 609,404 655,521 655,521 Ordinary shares, shares outstanding 609,404 609,404 655,521 655,521

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document GOODWILL AND 12 Months Ended INTANGIBLE ASSETS Aug. 31, 2019 Goodwill and Intangible Assets Disclosure [Abstract] Goodwill and Intangible GOODWILL AND INTANGIBLE ASSETS Assets Disclosure [Text Block] Goodwill The changes in the carrying amount of goodwill by reportable operating segment were as follows:

Foreign Foreign August 31, Additions/ Currency August 31, Additions/ Currency August 31, 2017 Adjustments Translation 2018 Adjustments Translation 2019 Communications, Media & Technology $ 775,802 $ 98,223 $ (8,516) $ 865,509 $ 146,632 $ (19,398) $ 992,743 Financial Services 1,151,024 32,390 (21,348) 1,162,066 252,870 (21,308) 1,393,628 Health & Public Service 934,374 27,816 (3,142) 959,048 54,441 (8,061) 1,005,428 Products 1,698,140 270,701 (20,440) 1,948,401 423,525 (43,609) 2,328,317 Resources 443,012 13,163 (8,187) 447,988 47,274 (9,828) 485,434 Total $5,002,352 $ 442,293 $ (61,633) $5,383,012 $ 924,742 $(102,204) $6,205,550

Goodwill includes immaterial adjustments related to prior period acquisitions.

Intangible Assets Our definite-lived intangible assets by major asset class were as follows:

August 31, 2018 August 31, 2019 Gross Net Gross Net Intangible Asset Carrying Accumulated Carrying Carrying Accumulated Carrying Class Amount Amortization Amount Amount Amortization Amount Customer-related $ 862,418 $ (299,702) $ 562,716 $ 1,013,976 $ (358,130) $ 655,846 Technology 94,844 (55,690) 39,154 119,686 (45,851) 73,835 Patents 128,179 (66,659) 61,520 127,796 (66,167) 61,629 Other 50,490 (26,770) 23,720 78,344 (28,875) 49,469 Total $ 1,135,931 $ (448,821) $ 687,110 $ 1,339,802 $ (499,023) $ 840,779

Fiscal Year Estimated Amortization 2020 $ 189,490 2021 155,186 2022 134,594 2023 117,959 2024 94,022 Thereafter 149,528 Total $ 840,779

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended EARNINGS PER SHARE Aug. 31, 2019 Earnings Per Share [Abstract] EARNINGS PER SHARE EARNINGS PER SHARE Basic and diluted earnings per share were calculated as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document GOODWILL AND 12 Months Ended INTANGIBLE ASSETS Aug. 31, 2019 (Tables) Goodwill and Intangible Assets Disclosure [Abstract] Schedule of Goodwill [Table The changes in the carrying amount of goodwill by reportable operating segment were as follows: Text Block] Foreign Foreign August 31, Additions/ Currency August 31, Additions/ Currency August 31, 2017 Adjustments Translation 2018 Adjustments Translation 2019 Communications, Media & Technology $ 775,802 $ 98,223 $ (8,516) $ 865,509 $ 146,632 $ (19,398) $ 992,743 Financial Services 1,151,024 32,390 (21,348) 1,162,066 252,870 (21,308) 1,393,628 Health & Public Service 934,374 27,816 (3,142) 959,048 54,441 (8,061) 1,005,428 Products 1,698,140 270,701 (20,440) 1,948,401 423,525 (43,609) 2,328,317 Resources 443,012 13,163 (8,187) 447,988 47,274 (9,828) 485,434 Total $5,002,352 $ 442,293 $ (61,633) $5,383,012 $ 924,742 $(102,204) $6,205,550

Goodwill includes immaterial adjustments related to prior period acquisitions. Schedule of Finite-Lived Our definite-lived intangible assets by major asset class were as follows: Intangible Assets [Table Text Block] August 31, 2018 August 31, 2019 Gross Net Gross Net Intangible Asset Carrying Accumulated Carrying Carrying Accumulated Carrying Class Amount Amortization Amount Amount Amortization Amount Customer-related $ 862,418 $ (299,702) $ 562,716 $ 1,013,976 $ (358,130) $ 655,846 Technology 94,844 (55,690) 39,154 119,686 (45,851) 73,835 Patents 128,179 (66,659) 61,520 127,796 (66,167) 61,629 Other 50,490 (26,770) 23,720 78,344 (28,875) 49,469 Total $ 1,135,931 $ (448,821) $ 687,110 $ 1,339,802 $ (499,023) $ 840,779

Schedule of Finite-Lived Total amortization related to our intangible assets was $177,150, $170,187 and $149,417 for fiscal Intangible Assets, Future 2019, 2018 and 2017, respectively. Estimated future amortization related to intangible assets held at Amortization Expense [Table August 31, 2019 is as follows: Text Block] Fiscal Year Estimated Amortization 2020 $ 189,490 2021 155,186 2022 134,594 2023 117,959 2024 94,022 Thereafter 149,528 Total $ 840,779

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND 12 Months Ended PROFIT SHARING PLANS Aug. 31, 2019 Aug. 31, 2018 (Tables) Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] Fair Value, Assets Measured The following table provides a reconciliation of the on Recurring Basis, beginning and ending balances of Level 3 assets for Unobservable Input fiscal 2019: Reconciliation [Table Text Level 3 Assets Fiscal Block] 2019 Beginning balance $114,960 Purchases, sales and settlements 17,428 Changes in fair value 1,033 Ending Balance $133,421

Schedule of Weighted-Average The weighted-average assumptions used to determine the defined benefit pension obligations Assumptions Used to as of August 31 and the net periodic pension expense were as follows: Determine the Fiscal Year-End Pension Plans Postretirement Plans Pension Benefit August 31, August 31, August 31, August 31, August 31, August 31, 2019 2018 2017 2019 2018 2017 Non- Non- Non- U.S. and U.S. and U.S. and U.S. U.S. U.S. U.S. U.S. U.S. Non-U.S. Non-U.S. Non-U.S. Plans Plans Plans Plans Plans Plans Plans Plans Plans Discount rate for determining projected benefit obligation 3.00% 2.24% 4.00% 3.29% 3.75% 2.83% 3.00% 3.98% 3.73% Discount rate for determining net periodic pension expense 4.00% 3.29% 3.75% 2.83% 3.50% 2.40% 3.98% 3.73% 3.51% Long term rate of return on plan assets 4.25% 3.02% 4.25% 3.56% 4.25% 3.52% 3.18% 3.64% 4.13% Rate of increase in future compensation for determining projected benefit obligation 2.23% 4.02% 2.23% 3.67% 2.25% 3.63% N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.23% 3.67% 2.25% 3.63% 2.57% 3.47% N/A N/A N/A

Schedule of Changes in The changes in the benefit obligations, plan assets and funded status of our pension and Benefit Obligation, Plan postretirement benefit plans for fiscal 2019 and 2018 were as follows: Assets and Funded Status Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and Non- Non- Non-U.S. Non-U.S. U.S. Plans U.S. Plans U.S. Plans U.S. Plans Plans Plans Reconciliation of benefit obligation Benefit obligation, beginning of year $ 331,916 $1,772,712 $ 342,863 $1,816,462 $ 535,632 $ 529,680 Service cost 3,100 88,913 4,233 81,840 18,056 20,929 Interest cost 12,364 52,466 10,626 46,993 20,498 17,537 Participant contributions — 11,989 — 12,189 — — Acquisitions/divestitures/ transfers — 28,510 — (121) — — Amendments — 2,105 — 28,696 — — Curtailment — (6,477) — (4,946) — (2,782) Pension settlement — (9,343) 4,289 (70,124) — — Actuarial (gain) loss 50,002 379,173 (16,149) (25,942) 16,880 (18,001) Benefits paid (13,825) (85,624) (13,946) (69,841) (13,637) (10,499)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Exchange rate impact — (68,047) — (42,494) (833) (1,232) Benefit obligation, end of year $ 383,557 $2,166,377 $ 331,916 $1,772,712 $ 576,596 $ 535,632 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 210,576 $1,127,376 $ 204,629 $1,154,128 $ 28,713 $ 26,541 Actual return on plan assets 50,397 97,845 (5,278) 6,792 4,924 (505) Acquisitions/divestitures/ transfers — 25,347 — — — — Employer contributions 10,131 81,531 20,882 109,292 11,920 13,176 Participant contributions — 11,989 — 12,189 — — Pension settlement — (8,801) 4,289 (71,562) — — Benefits paid (13,824) (85,624) (13,946) (69,841) (13,637) (10,499) Exchange rate impact — (35,601) — (13,622) — — Fair value of plan assets, end of year $ 257,280 $1,214,062 $ 210,576 $1,127,376 $ 31,920 $ 28,713 Funded status, end of year $(126,277) $ (952,315) $(121,340) $ (645,336) $ (544,676) $ (506,919) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,707 $ 67,396 $ 6,757 $ 106,621 $ — $ — Current liabilities (10,473) (33,981) (10,854) (27,306) (1,257) (1,856) Non-current liabilities (122,511) (985,730) (117,243) (724,651) (543,419) (505,063) Funded status, end of year $(126,277) $ (952,315) $(121,340) $ (645,336) $ (544,676) $ (506,919)

Schedule of Defined Benefit The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated Plan in Accumulated Other other comprehensive loss as of August 31, 2019 and 2018 was as follows: Comprehensive Income (Loss) Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2019 2018 2019 2018 U.S. and U.S. and Non-U.S. Non-U.S. Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Plans Plans Net loss $ 106,328 $633,619 $ 105,580 $357,250 $ 121,798 $ 114,827 Prior service (credit) cost — 21,954 — 22,293 19,427 23,671 Accumulated other comprehensive loss, pre-tax $ 106,328 $655,573 $ 105,580 $379,543 $ 141,225 $ 138,498

Schedule of Accumulated The accumulated benefit obligation for defined benefit pension plans as of August 31, 2019 Benefit Obligation and 2018 was as follows:

August 31, August 31, 2019 2018 Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Accumulated benefit obligation $ 376,886 $ 1,964,148 $ 325,152 $ 1,614,649

Schedule of Projected Benefit The following information is provided for defined benefit pension plans and postretirement Obligation in Excess of Plan plans with projected benefit obligations in excess of plan assets and for defined benefit pension Assets plans with accumulated benefit obligations in excess of plan assets as of August 31, 2019 and 2018:

Schedule of Accumulated August 31, August 31, Benefit Obligation in Excess 2019 2018 of Plan Assets Non-U.S. Non-U.S. U.S. Plans Plans U.S. Plans Plans Accumulated benefit obligation in excess of plan assets Accumulated benefit obligation $ 132,984 $ 1,300,082 $ 128,097 $ 848,217 Fair value of plan assets — 465,935 — 220,220

Schedule of Weighted-Average Our target allocation for fiscal 2020 and weighted-average plan assets allocations as of August Plan Assets Allocation 31, 2019 and 2018 by asset category for defined benefit pension plans were as follows:

2020 Target Allocation 2019 2018

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Plans Plans Plans Plans Plans Plans Asset Category Equity securities —% 27% —% 19% —% 20% Debt securities 100 53 95 59 94 57 Cash and short-term investments — 1 5 2 6 2 Insurance contracts — 16 — 17 — 17 Other — 3 — 3 — 4 Total 100% 100% 100% 100% 100% 100%

Schedule of Fair Value of Plan The fair values of defined benefit pension and Assets postretirement plan assets as of August 31, 2018 were as follows:

Non- The fair values of defined benefit pension and postretirement plan assets as of August 31, 2019 U.S. Plans were as follows: Level 1 Level 2 Level 3 Total Non-U.S. Plans Equity Level 1 Level 2 Level 3 Total Mutual fund Equity equity securities $ — $222,061 $ — $ 222,061 Mutual fund equity securities $ — $ 226,386 $ — $ 226,386 Fixed Income Fixed Income Non-U.S. Non-U.S. government debt securities 125,332 — — 125,332 government Non-U.S. corporate debt securities 19,562 — — 19,562 debt securities 117,389 — — 117,389 Mutual fund debt securities — 569,712 — 569,712 Mutual fund Cash and short-term investments 9,799 9,426 — 19,225 debt Insurance contracts — 76,219 133,421 209,640 securities 4 535,092 — 535,096 Other — 44,205 — 44,205 Cash and Total $ 154,693 $ 925,948 $ 133,421 $ 1,214,062 short-term investments 17,687 5,502 — 23,189 Insurance contracts — 72,820 114,960 187,780 Other — 41,861 — 41,861 Total $135,080 $877,336 $114,960 $1,127,376

Estimated Future Benefit Benefit payments for defined benefit pension plans and postretirement plans, which reflect Payments expected future service, as appropriate, are expected to be paid as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF 12 Months Ended SIGNIFICANT ACCOUNTING POLICIES Aug. 31, 2019 (Policies) Accounting Policies [Abstract] Basis of Presentation Basis of Presentation The Consolidated Financial Statements include the accounts of Accenture plc, an Irish company, and our controlled subsidiary companies. Accenture plc is an Irish public limited company, which operates its business through its subsidiaries. Prior to March 13, 2018, Accenture plc’s only business was to hold ordinary and deferred shares in, and to act as the controlling shareholder of, its subsidiary, Accenture Holdings plc, an Irish public limited company. We operated our business through Accenture Holdings plc and subsidiaries of Accenture Holdings plc. Accenture plc controlled Accenture Holdings plc’s management and operations and consolidated Accenture Holdings plc’s results in our Consolidated Financial Statements. On March 13, 2018, Accenture Holdings plc merged with and into Accenture plc, with Accenture plc as the surviving entity. As a result, all of the assets and liabilities of Accenture Holdings plc were acquired by Accenture plc, and Accenture Holdings plc ceased to exist. In connection with this internal merger, shareholders of Accenture Holdings plc (other than Accenture entities that held shares of Accenture Holdings plc), who primarily consisted of current and former members of Accenture Leadership and their permitted transferees, received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders. The shares of Accenture Holdings plc (for applicable periods) and Accenture Canada Holdings Inc. held by persons other than us are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interest percentage was less than 1% as of August 31, 2019 and 2018, respectively. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2019” means the 12-month period that ended on August 31, 2019. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year. Use of Estimates The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may be different from those estimates. Revenue Recognition Revenue Recognition We account for revenue in accordance with FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which we adopted on September 1, 2018 using the modified retrospective method. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document obligation based on the relative standalone selling price. The primary method used to estimate standalone selling price is the expected cost plus a margin approach, under which we forecast our expected costs of satisfying a performance obligation and then add an appropriate margin for that distinct good or service based on margins for similar services sold on a standalone basis. While determining relative standalone selling price and identifying separate performance obligations require judgment, generally relative standalone selling prices and the separate performance obligations are readily identifiable as we sell those performance obligations unaccompanied by other performance obligations. Contract modifications are routine in the performance of our contracts. Contracts are often modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. Our revenues are derived from contracts for outsourcing services, technology integration consulting services and non-technology consulting services. These contracts have different terms based on the scope, performance obligations and complexity of the engagement, which frequently require us to make judgments and estimates in recognizing revenues. We have many types of contracts, including time-and-materials contracts, fixed-price contracts, fee-per-transaction contracts and contracts with multiple fee types. The nature of our contracts gives rise to several types of variable consideration, including incentive fees. Many contracts include incentives or penalties related to costs incurred, benefits produced or adherence to schedules that may increase the variability in revenues and margins earned on such contracts. These variable amounts generally are awarded or refunded upon achievement of or failure to achieve certain performance metrics, milestones or cost targets and can be based upon client discretion. We include these variable fees in the estimated transaction price when there is a basis to reasonably estimate the amount of the fee and it is not probable a significant reversal of revenue will occur. These estimates reflect the expected value of the variable fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. Outsourcing Contracts Our outsourcing contracts typically span several years. Revenues are generally recognized on outsourcing contracts over time because our clients benefit from the services as they are performed. Outsourcing contracts require us to provide a series of distinct services each period over the contract term. Revenues from unit-priced contracts are recognized as transactions are processed. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and- materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Technology Integration Consulting Services Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems and related processes for our clients are recognized over time as control of the system is transferred continuously to the client. Contracts for technology integration consulting services generally span six months to two years. Generally, revenue is recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Revenues, including estimated fees, are

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document recorded proportionally as costs are incurred. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. Non-Technology Integration Consulting Services Our contracts for non-technology integration consulting services are typically less than a year in duration. Revenues are generally recognized over time as our clients benefit from the services as they are performed, or the contract includes termination provisions enabling payment for performance completed to date. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g. time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Revenues from fixed-price contracts are generally recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. For non-technology integration consulting contracts which do not qualify to recognize revenue over time, we recognize revenues at a point in time when we satisfy our performance obligations and the client obtains control of the promised good or service. Contract Estimates Estimates of total contract revenues and costs are continuously monitored over the lives of our contracts, and recorded revenues and cost estimates are subject to revision as the contract progresses. If at any time the estimate of contract profitability indicates an anticipated loss on a technology integration consulting contract, we recognize the loss in the quarter it first becomes probable and reasonably estimable. Contract Balances The timing of revenue recognition, billings and cash collections results in Receivables, Contract assets, and Deferred revenues (Contract liabilities) on our Consolidated Balance Sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or quarterly) or upon achievement of contractual milestones. Our receivables are rights to consideration that are conditional only upon the passage of time as compared to our contract assets, which are rights to consideration conditional upon additional factors. When we bill or receive payments from our clients before revenue is recognized, we record Contract liabilities. Contract assets and liabilities are reported on our Consolidated Balance Sheet on a contract-by-contract basis at the end of each reporting period. For some outsourcing contracts, we receive payments for transition or set-up activities, which are deferred and recognized as revenue as the services are provided. These advance payments are typically not a significant financing component because they are used to meet working capital demands in the early stages of a contract and to protect us from the other party failing to complete its obligations under the contract. We elected the practical expedient to report revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. Employee Share-Based Employee Share-Based Compensation Arrangements Compensation Arrangements Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. Income Taxes Income Taxes We calculate and provide for income taxes in each of the tax jurisdictions in which we operate. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. We establish liabilities or reduce assets when we believe tax positions are not more likely than not of being sustained if challenged. Recognized tax positions are measured at the largest amount of benefit greater than 50 percent likely of being realized. Each fiscal quarter, we evaluate tax positions and adjust the related tax assets and liabilities in light of changing facts and circumstances. Translation of Non-U.S. Translation of Non-U.S. Currency Amounts Currency Amounts Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive income (loss). Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments. Cash and Cash Equivalents Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including certificates of deposit and time deposits. Cash and cash equivalents also include restricted cash of $159 and $45,658 as of August 31, 2019 and 2018, respectively, which primarily relates to cash held to meet certain insurance requirements. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings. Client Receivables, Unbilled Allowances for Client Receivables Services and Allowances We record our client receivables at their face amounts less allowances. On a periodic basis, we evaluate our receivables and establish allowances based on historical experience and other currently available information. As of August 31, 2019 and 2018, total allowances recorded for client receivables were $45,538 and $49,913, respectively. The allowance reflects our best estimate of collectibility risks on outstanding receivables. In limited circumstances, we agree to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones. Concentrations of Credit Risk Concentrations of Credit Risk Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments and client receivables, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited. Investments Investments All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document for using either the equity or fair value measurement alternative method of accounting. For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. For equity securities without a readily determinable fair value, we use the fair value measurement alternative and measure the securities at cost less impairment, if any, plus or minus observable price changes in orderly transactions for an identical or similar investment of the same issuer. Investments are periodically assessed for other-than-temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its estimated fair value. Property and Equipment Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:

Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years

Goodwill and Intangible Goodwill Assets, Goodwill, Policy Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. We review the recoverability of goodwill by reportable operating segment annually, or more frequently when indicators of impairment exist. Based on the results of our annual impairment analysis, we determined that no impairment existed as of August 31, 2019 or 2018, as each reportable operating segment’s estimated fair value substantially exceeded its carrying value. Long-Lived Assets Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to sixteen years. Recently Adopted Accounting New Accounting Pronouncement Pronouncements The following standard, issued by the FASB, will result in a change in practice and will have a financial impact on our Consolidated Financial Statements:

Accenture Adoption Impact on the Financial Statements or Standard Description Date Other Significant Matters 2016-02: The ASU amends September 1, We adopted the ASU on September 1, Leases existing guidance to 2019 2019, using the effective date method. and require lessees to We expect to recognize approximately $3 related recognize assets billion of operating lease assets and updates and liabilities on the liabilities on our Consolidated Balance (Topic balance sheet for Sheets, primarily relating to real estate. 842) the rights and We do not expect the ASU to have a

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document obligations created material impact on our other by leases and to Consolidated Financial Statements or disclose additional footnotes. We elected the package of quantitative and practical expedients which does not qualitative require reassessment of prior information about conclusions related to contracts leasing containing leases, lease classification or arrangements. The initial direct costs. We also elected to guidance allows combine lease and non-lease either a modified components for our real estate and retrospective or an automobile leases. effective date transition method.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended LEASE COMMITMENTS Aug. 31, 2019 Leases [Abstract] LEASE COMMITMENTS LEASE COMMITMENTS We have operating leases, principally for office space, with various renewal options. Substantially all operating leases are non-cancelable or cancelable only by the payment of penalties. Rental expense in agreements with rent holidays and scheduled rent increases is recorded on a straight-line basis over the lease term. Rental expense, including operating costs and taxes, and sublease income from third parties during fiscal 2019, 2018 and 2017 was as follows:

Fiscal 2019 2018 2017 Rental expense $ 666,461 $ 653,531 $ 617,014 Sublease income from third parties (26,863) (28,219) (28,992)

Future minimum rental commitments under non-cancelable operating leases as of August 31, 2019 were as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF 3 Months Ended 12 Months Ended SIGNIFICANT ACCOUNTING POLICIES Aug. 31, 2019 May 31, 2019 Feb. 28, 2019 Nov. 30, 2018 Aug. 31, 2018 May 31, 2018 Feb. 28, 2018 Nov. 30, 2017 Aug. 31, 2019 Aug. 31, 2018 Aug. 31, 2017 Sep. 01, 2018 - Additional Information (Details) - USD ($) Basis of Presentation [Line Items] Retained Earnings $ $ $ $ $ (Accumulated Deficit) 10,421,538,000 7,952,413,000 10,421,538,0007,952,413,000 10,090,389,000 Revenues $ $ $ $ $ $ $ 11,055,650,000 10,503,987,000 43,215,013,00040,992,534,000 11,099,688,00010,454,129,00010,605,546,000 10,694,996,0009,909,238,0009,884,313,000 36,176,841,000 Receivables previously classified as unbilled services, 2,200,000,000 2,200,000,000 net Contract with Customer, 627,733,000 0 627,733,000 0 547,809,000 Asset, Net, Current Accounts Receivable, Allowance for Credit Loss, 45,538,000 49,913,000 45,538,000 49,913,000 Current Deferred contract costs 681,492,000 690,868,000 681,492,000 690,868,000 Deferred transition revenues 563,245,000 581,395,000 563,245,000 581,395,000 Restricted Cash and Cash $ 159,000 $ 45,658,000 159,000 45,658,000 Equivalents Net Periodic Defined Benefits Expense Reclass From 58,000,000 558,000,000 Operating to Non Operating Expense Defined Benefit Plan, Net Periodic Benefit Cost (Credit), $ 0 $ 0 (509,793,000) Gain (Loss) Due to Settlement Minimum Basis of Presentation [Line Items] Finite-Lived Intangible Asset, 1 year Useful Life Maximum Basis of Presentation [Line Items] Finite-Lived Intangible Asset, 16 years Useful Life Technology Integration Consulting Services | Minimum Basis of Presentation [Line Items] Contracts period 6 months Technology Integration Consulting Services | Maximum Basis of Presentation [Line Items] Contracts period 2 years Non-Technology Integration Consulting Services | Maximum Basis of Presentation [Line Items] Contracts period 1 year Subsidiaries [Member] Basis of Presentation [Line Items] Noncontrolling Interest, Ownership Percentage by 1.00% 4.00% 1.00% 4.00% Noncontrolling Owners Accounting Standards Update 2014-09 [Member] Basis of Presentation [Line Items] Hardware/software resale previously included in $ 610,894,000 588,637,000 reimbursements Retained Earnings 6,451,000 (Accumulated Deficit) Retained Earnings (Accumulated Deficit), net of 3,071,000 tax impact Contract with Customer, 547,809,000 Asset, Net, Current Difference between Revenue Guidance in Effect before and after Topic 606 [Member] Basis of Presentation [Line Items] Revenues $ 51,100,000 Accounting Standards Update 2016-16 [Member] Basis of Presentation [Line Items] Retained Earnings 2,144,427,000 (Accumulated Deficit)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Contract with Customer, $ 0 Asset, Net, Current New Accounting Pronouncement or Change in Accounting Principle, Effect 3.30% of Adoption, Quantification, Percent Fiscal2017PensionSettlement [Member] Basis of Presentation [Line Items] Defined Benefit Plan, Net Periodic Benefit Cost (Credit), $ 510,000,000 Gain (Loss) Due to Settlement

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Aug. 31, Sep. 01, Aug. 31, ASU Adoption - Balance 2019 2018 2018 Sheet Impacts (Details) - USD ($) $ in Thousands New Accounting Pronouncements or Change in Accounting Principle [Line Items] Receivables from clients, net $ 7,467,338 $ 7,096,856 $ 4,996,454 Unbilled Services Net Current 0 2,499,914 Contract assets (current) 627,733 547,809 0 Receivables and contract assets 8,095,071 7,644,665 7,496,368 Unbilled Services Net Noncurrent 0 23,036 Contract assets (non-current) 71,002 23,036 23,036 Deferred contract costs 702,257 705,124 Deferred Tax Assets, Net, Noncurrent 4,234,305 2,086,807 Deferred revenues 3,188,835 2,992,634 2,837,682 Retained earnings $ 10,090,389 7,952,413 10,421,538 Accounting Standards Update 2016-16 [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] Receivables from clients, net 0 Unbilled Services Net Current 0 Contract assets (current) 0 Receivables and contract assets 0 Unbilled Services Net Noncurrent 0 Contract assets (non-current) 0 Deferred contract costs 0 Deferred Tax Assets, Net, Noncurrent 2,144,427 Deferred revenues 0 Retained earnings 2,144,427 Accounting Standards Update 2014-09 [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] Receivables from clients, net 2,100,402 Unbilled Services Net Current (2,499,914) Contract assets (current) 547,809 Receivables and contract assets 148,297 Unbilled Services Net Noncurrent (23,036) Contract assets (non-current) 23,036 0 Deferred contract costs (2,867) Deferred Tax Assets, Net, Noncurrent 3,071

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Deferred revenues 154,952 Retained earnings $ 6,451 Retained Earnings [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] Retained earnings $ 7,952,413

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND 12 Months Ended PROFIT SHARING PLANS - Weighted-Average Assumptions Used to Aug. 31, Aug. 31, Aug. 31, Determine the Fiscal Year- 2019 2018 2017 end Defined Benefit Pension Obligations (Details) U.S. and Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] Discount rate for determining projected benefit obligation 3.00% 3.98% 3.73% Discount rate for determining net periodic pension expense 3.98% 3.73% 3.51% Long term rate of return on plan assets 3.18% 3.64% 4.13% UNITED STATES | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] Discount rate for determining projected benefit obligation 3.00% 4.00% 3.75% Discount rate for determining net periodic pension expense 4.00% 3.75% 3.50% Long term rate of return on plan assets 4.25% 4.25% 4.25% Rate of increase in future compensation for determining projected benefit 2.23% 2.23% 2.25% obligation Rate of increase in future compensation for determining net periodic 2.23% 2.25% 2.57% pension expense Non-U.S. Plans | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] Discount rate for determining projected benefit obligation 2.24% 3.29% 2.83% Discount rate for determining net periodic pension expense 3.29% 2.83% 2.40% Long term rate of return on plan assets 3.02% 3.56% 3.52% Rate of increase in future compensation for determining projected benefit 4.02% 3.67% 3.63% obligation Rate of increase in future compensation for determining net periodic 3.67% 3.63% 3.47% pension expense

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document INCOME TAXES - 12 Months Ended Reconciliation of U.S. Federal Statutory Income Aug. 31, Aug. 31, Aug. 31, Tax Rate to Effective Income 2019 2018 2017 Tax Rate (Details) Income Tax Disclosure [Abstract] U.S. federal statutory income tax rate 21.00% 25.70% 35.00% U.S. state and local taxes, net 1.50% 1.10% 1.30% Non-U.S. operations taxed at other rates 1.10% (6.10%) (16.30%) Final determinations (1) (3.40%) (1.90%) (3.60%) Other net activity in unrecognized tax benefits 3.20% 5.80% 8.40% Excess tax benefits from share based payments (1.20%) (2.30%) (2.70%) Effective income tax rate reconciliation Changes in tax laws and tax 0.00% 4.40% (1.50%) rates Other, net 0.30% 0.70% 0.70% Effective income tax rate 22.50% 27.40% 21.30%

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SEGMENT REPORTING - 3 Months Ended 12 Months Ended Net Revenues by Type of Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, Aug. 31, Aug. 31, Work (Details) - USD ($) 2019 2019 2019 2018 2018 2018 2018 2017 2019 2018 2017 $ in Thousands Segment Reporting Information [Line Items] Revenues $ $ $ $ $ $ $ $ $ $ $ 11,055,65011,099,68810,454,12910,605,54610,503,98710,694,9969,909,2389,884,31343,215,01340,992,53436,176,841 Consulting Segment Reporting Information [Line Items] Revenues 24,177,42822,978,79820,080,455 Outsourcing Segment Reporting Information [Line Items] Revenues $ $ $ 19,037,58518,013,73616,096,386

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SEGMENT REPORTING - 3 Months Ended 12 Months Ended Company's Reportable Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, Aug. 31, Aug. 31, Operating Segments 2019 2019 2019 2018 2018 2018 2018 2017 2019 2018 2017 (Details) USD ($) USD ($) USD ($) USD ($) USD ($) USD ($) USD ($) USD ($) USD ($) USD ($) USD ($) $ in Thousands Segment Reporting Information [Line Items] Revenues $ $ $ $ $ $ $ $ $ $ $ 11,055,65011,099,68810,454,12910,605,54610,503,98710,694,9969,909,2389,884,31343,215,01340,992,534 36,176,841 Number of Reportable 5 Segments Depreciation and [1] $ 892,760 926,776 801,789 amortization Operating income $ $ $ $ $ $ 1,571,493 1,469,684 6,305,074 5,898,779 5,191,402 1,717,943 1,386,626 1,629,012 1,634,875 1,296,0441,498,176 Net Assets [2] 5,093,505 4,768,722 5,093,505 4,768,722 4,349,298 Communications, Media & Technology Segment Reporting Information [Line Items] Revenues 8,757,250 8,229,842 7,097,353 Depreciation and [1] 146,607 176,232 148,690 amortization Operating income 1,554,820 1,379,914 1,057,334 Net Assets [2] 1,202,697 984,345 1,202,697 984,345 916,325 Financial Services Segment Reporting Information [Line Items] Revenues 8,493,819 8,565,695 7,654,465 Depreciation and [1] 150,451 161,451 147,343 amortization Operating income 1,237,918 1,365,427 1,256,125 Net Assets [2] (46,302) 23,666 (46,302) 23,666 155,386 Health & Public Service Segment Reporting Information [Line Items] Revenues 7,160,787 6,877,779 6,360,695 Depreciation and [1] 154,177 171,084 143,659 amortization Operating income 738,974 765,838 715,136 Net Assets [2] 1,092,836 989,150 1,092,836 989,150 911,605 Products Segment Reporting Information [Line Items] Revenues 12,004,93411,337,863 9,921,960 Depreciation and [1] 282,772 271,853 228,400 amortization Operating income 1,719,881 1,663,852 1,573,477 Net Assets [2] 1,736,031 1,571,620 1,736,031 1,571,620 1,299,898 Resources Segment Reporting Information [Line Items] Revenues 6,771,976 5,942,012 5,096,324 Depreciation and [1] 158,753 146,156 133,697 amortization Operating income 1,053,481 723,748 589,330 Net Assets [2] 1,016,019 1,046,216 1,016,019 1,046,216 953,820 Other Segment Reporting Information [Line Items] Revenues 26,247 39,343 46,044

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Depreciation and [1] 0 0 0 amortization Operating income 0 0 [3] 0 Net Assets [2] $ 92,224 $ 153,725 $ 92,224 $ 153,725 $ 112,264 [1] Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control. [2] We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues. [3] We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BORROWINGS AND INDEBTEDNESS - Borrowing Facilities Aug. 31, 2019 Aug. 31, 2018 including Letters of Credit (Details) - USD ($) $ in Thousands Debt Instrument [Line Items] Facility Amount $ 2,010,546 Borrowing Under Facilities 2,458 Syndicated Loan Facility Due December 22, 2020 [Member] Debt Instrument [Line Items] Facility Amount [1] 1,000,000 Borrowing Under Facilities [1] 0 Separate, uncommitted, unsecured multicurrency revolving credit facilities Debt Instrument [Line Items] Facility Amount [2] 790,191 Borrowing Under Facilities [2] 0 Local guaranteed and non-guaranteed lines of credit Debt Instrument [Line Items] Facility Amount [3] 220,355 Borrowing Under Facilities $ 2,458 [3] $ 0 [1] This facility, which matures on December 22, 2020, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate, plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2019 and 2018, we had no borrowings under the facility. [2] We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2019 and 2018, we had no borrowings under these facilities. [3] We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2019 and 2018, we had borrowings under these various facilities of $2,458 and $0, respectively.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF 12 Months Ended SIGNIFICANT ACCOUNTING POLICIES Aug. 31, 2019 (Tables) New Accounting Pronouncements and Changes in Accounting Principles [Abstract] Schedule of Other Operating Cost and Selected components of operating expenses were as follows: Expense, by Component [Table Text Block] Fiscal 2019 2018 2017 Research and development costs $799,734 $790,779 $704,317 Advertising costs (1) 85,521 78,464 79,883 Provision for (release of) doubtful accounts (2) 974 (1,060) 10,117 ______(1) Advertising costs are expensed as incurred. (2) For additional information, see “Allowances for Client Receivables”. Schedule of New Accounting The impact of adoption as of September 1, 2018 of FASB ASU No. Pronouncements and Changes in 2014-09 (Topic 606) and No. 2016-16 (Topic 740) on our Consolidated Accounting Principles [Table Text Block] Balance Sheets was as follows:

Balance as Adjustments Adjustments Balance as of Due to ASU Due to ASU of August 31, 2014-09 2016-16 September 2018 (Topic 606) (Topic 740) 1, 2018 Balance Sheet CURRENT ASSETS Receivables from clients, net $ 4,996,454 $ 2,100,402 $ — $ 7,096,856 Unbilled services, net 2,499,914 (2,499,914) — — Contract assets — 547,809 — 547,809 Receivables and contract assets $ 7,496,368 $ 148,297 $ — $ 7,644,665 NON-CURRENT ASSETS Unbilled services, net $ 23,036 $ (23,036) $ — $ — Contract assets — 23,036 — 23,036 Deferred contract costs 705,124 (2,867) — 702,257 Deferred income taxes, net 2,086,807 3,071 2,144,427 4,234,305

CURRENT LIABILITIES Deferred revenues 2,837,682 154,952 — 2,992,634 SHAREHOLDERS' EQUITY Retained earnings 7,952,413 (6,451) 2,144,427 10,090,389

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document COMMITMENTS AND 12 Months Ended CONTINGENCIES Aug. 31, 2019 Commitments and Contingencies Disclosure [Abstract] Commitments Contingencies COMMITMENTS AND CONTINGENCIES and Guarantees [Text Block] Commitments We have either the right to purchase at fair value or, if certain events occur, may be required to purchase at fair value outstanding shares of our SinnerSchrader AG subsidiary. As of August 31, 2019 and 2018, we have reflected the fair value of approximately $10,000 and $47,000, respectively, related to redeemable common stock of the subsidiary in Other accrued liabilities in the Consolidated Balance Sheets.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on our results of operations or financial condition. On July 24, 2019, Accenture was named in a putative class action lawsuit filed by consumers of Marriott International, Inc. (“Marriott”) in the U.S. District Court for the District of Maryland. The complaint alleges negligence by us, and seeks monetary damages, costs and attorneys’ fees and other related relief, relating to a data security incident involving unauthorized access to the reservations database of Starwood Worldwide Resorts, Inc. (“Starwood”), which was acquired by Marriott on September 23, 2016. Since 2009, we have provided certain IT infrastructure outsourcing services to Starwood. We believe the lawsuit is without merit and we will vigorously defend it. We cannot reasonably estimate a range of loss, if any, at this time.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document QUARTERLY DATA 12 Months Ended (Tables) Aug. 31, 2019 Quarterly Financial Information Disclosure [Abstract] Schedule of Quarterly First Second Third Fourth Financial Information Fiscal 2019 Quarter Quarter Quarter Quarter Annual Revenues $ 10,605,546 $ 10,454,129 $ 11,099,688 $ 11,055,650 $ 43,215,013 Cost of services 7,308,121 7,399,780 7,571,390 7,621,034 29,900,325 Operating income 1,629,012 1,386,626 1,717,943 1,571,493 6,305,074 Net income 1,291,324 1,140,720 1,268,649 1,145,548 4,846,241 Net income attributable to Accenture plc 1,274,720 1,124,449 1,249,516 1,130,427 4,779,112 Weighted average Class A ordinary shares: —Basic 638,877,445 638,639,729 637,831,341 637,049,388 638,098,125 —Diluted 652,151,450 649,170,699 649,297,717 650,523,417 650,204,873 Earnings per Class A ordinary share: —Basic $ 2.00 $ 1.76 $ 1.96 $ 1.77 $ 7.49 —Diluted $ 1.96 $ 1.73 $ 1.93 $ 1.74 $ 7.36

______(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and FASB ASU No. 2017-07, Compensation- Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SUMMARY OF 12 Months SIGNIFICANT Ended ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT Aug. 31, 2019 ACCOUNTING POLICIES USD ($) - New Accounting Pronouncement (Details) Accounting Standards Update 2016-16 [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, 3.30% Quantification, Percent Accounting Standards Update 2017-07 [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, $ 58,000,000 Quantification Accounting Standards Update 2016-02 [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, 3,000,000,000 Quantification Deferred Tax Asset [Domain] | Accounting Standards Update 2016-16 [Member] New Accounting Pronouncements or Change in Accounting Principle [Line Items] New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, $ Quantification 2,100,000,000

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document INCOME TAXES - 12 Months Ended Components of Deferred Tax Assets and Liabilities Aug. 31, 2019 Aug. 31, 2018 (Details) - USD ($) $ in Thousands Income Tax Disclosure [Abstract] Document Period End Date Aug. 31, 2019 Deferred tax assets Pensions $ 446,920 $ 343,415 Revenue recognition 116,518 110,424 Compensation and benefits 623,986 428,703 Share-based compensation 292,045 259,276 Tax credit carryforwards 527,748 400,253 Net operating loss carryforwards 175,196 122,821 Deferred amortization deductions 793,084 728,564 Indirect effects of unrecognized tax benefits 302,093 355,152 Deferred tax assets, Licenses and other intangibles 1,964,506 31,798 Other 213,496 212,710 Deferred Tax Assets, Gross, Total 5,455,592 2,993,116 Valuation allowance (606,765) (451,775) Deferred tax assets, net of valuation allowance 4,848,827 2,541,341 Deferred tax liabilities Revenue recognition (43,124) (66,128) Investments in subsidiaries (182,186) (138,417) Deferred Tax Liabilities, Intangible Assets (234,098) (205,741) Other (173,187) (169,977) Total deferred tax liabilities (632,595) (580,263) Net deferred tax assets $ 4,216,232 $ 1,961,078

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document QUARTERLY DATA 3 Months Ended 12 Months Ended (Details) - USD ($) Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, Aug. 31, Aug. 31, $ / shares in Units, $ in 2019 2019 2019 2018 2018 2018 2018 2017 2019 2018 2017 Thousands Quarterly Financial Information Disclosure [Abstract] Revenues $ $ $ $ $ $ $ $ $ $ 9,909,238 $ 9,884,313 11,055,650 11,099,688 10,454,129 10,605,546 10,503,987 10,694,996 43,215,013 40,992,534 36,176,841 Cost of services 7,621,034 7,571,390 7,399,780 7,308,121 7,266,331 7,362,981 7,049,698 6,820,160 29,900,325 28,499,170 25,105,349 OPERATING INCOME 1,571,493 1,717,943 1,386,626 1,629,012 1,469,684 1,634,875 1,296,044 1,498,176 6,305,074 5,898,779 5,191,402 Net Income 1,145,548 1,268,649 1,140,720 1,291,324 1,048,371 1,058,141 919,540 1,188,542 4,846,241 4,214,594 3,634,932 NET INCOME ATTRIBUTABLE TO $ 1,130,427 $ 1,249,516 $ 1,124,449 $ 1,274,720 $ 1,029,524 $ 1,043,020 $ 863,703 $ 1,123,660 $ 4,779,112 $ 4,059,907 $ 3,445,149 ACCENTURE PLC Weighted average Class A ordinary shares: -Basic (in shares) 637,049,388637,831,341638,639,729638,877,445640,575,241639,217,344617,854,667615,835,525638,098,125628,451,742620,104,250 -Diluted (in shares) 650,523,417649,297,717649,170,699652,151,450653,960,751654,600,026656,118,796 656,671,417650,204,873655,296,150660,463,227 Earnings per Class A ordinary share: Basic earnings per share (in $ 1.77 $ 1.96 $ 1.76 $ 2.00 $ 1.61 $ 1.63 $ 1.40 $ 1.82 $ 7.49 $ 6.46 $ 5.56 dollars per share) Diluted earnings per share (in $ 1.74 $ 1.93 $ 1.73 $ 1.96 $ 1.58 $ 1.60 $ 1.37 $ 1.79 $ 7.36 $ 6.34 $ 5.44 dollars per share)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SEGMENT REPORTING - 3 Months Ended 12 Months Ended Information Regarding Geography and Countries Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, May 31, Feb. 28, Nov. 30, Aug. 31, Aug. 31, Aug. 31, (Details) - USD ($) 2019 2019 2019 2018 2018 2018 2018 2017 2019 2018 2017 $ in Thousands Segment Reporting Information [Line Items] Revenues $ $ $ $ $ $ $ $ $ $ $ 11,055,65011,099,68810,454,12910,605,54610,503,98710,694,9969,909,2389,884,31343,215,01340,992,53436,176,841 Property and equipment, net as 1,391,166 1,264,020 1,391,166 1,264,020 1,140,598 of August 31 North America Segment Reporting Information [Line Items] Revenues 19,986,13618,460,39516,889,272 Property and equipment, net as 395,782 375,237 395,782 375,237 274,463 of August 31 Europe Segment Reporting Information [Line Items] Revenues 14,680,73914,625,76912,471,454 Property and equipment, net as 354,362 319,487 354,362 319,487 294,154 of August 31 Growth Markets Segment Reporting Information [Line Items] Revenues 8,548,138 7,906,370 6,816,115 Property and equipment, net as $ 641,022 $ 569,296 $ 641,022 $ 569,296 $ 571,981 of August 31

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BORROWINGS AND INDEBTEDNESS - Additional Information Aug. 31, 2019Aug. 31, 2018 (Details) - USD ($) $ in Thousands Debt Disclosure [Abstract] Letters of credit outstanding under borrowing facilities $ 390,295 $ 324,602 Total outstanding debt $ 22,658 $ 25,013

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND 12 Months Ended PROFIT SHARING PLANS - Changes in the Defined Benefit Pension Obligations, Plan Assets and Funded Aug. 31, 2019Aug. 31, 2018 Status of Material Defined Benefit Pension Plans (Details) - USD ($) $ in Thousands Amounts recognized in the Consolidated Balance Sheets Non-current liabilities $ (1,765,914) $ (1,410,656) U.S. and Non-U.S. Plans Reconciliation of benefit obligation Benefit obligation, beginning of year 535,632 529,680 Service cost 18,056 20,929 Interest cost 20,498 17,537 Participant contributions 0 0 Acquisitions/divestitures/transfers 0 0 Amendments 0 0 Curtailment 0 (2,782) Pension settlement 0 0 Actuarial (gain) loss 16,880 (18,001) Benefits Paid (13,637) (10,499) Exchange rate impact (833) (1,232) Benefit obligation, end of year 576,596 535,632 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year 28,713 26,541 Actual return on plan assets 4,924 (505) Acquisitions/divestitures/transfers 0 0 Employer contributions 11,920 13,176 Participant contributions 0 0 Pension settlement 0 0 Benefits paid (13,637) (10,499) Exchange rate impact 0 0 Fair value of plan assets, end of year 31,920 28,713 Funded status, end of year (544,676) (506,919) Amounts recognized in the Consolidated Balance Sheets Non-current assets 0 0 Current liabilities (1,257) (1,856) Non-current liabilities (543,419) (505,063) Funded status, end of year (544,676) (506,919) UNITED STATES | Pension Plan [Member] Reconciliation of benefit obligation Benefit obligation, beginning of year 331,916 342,863

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Service cost 3,100 4,233 Interest cost 12,364 10,626 Participant contributions 0 0 Acquisitions/divestitures/transfers 0 0 Amendments 0 0 Curtailment 0 0 Pension settlement 0 4,289 Actuarial (gain) loss 50,002 (16,149) Benefits Paid (13,825) (13,946) Exchange rate impact 0 0 Benefit obligation, end of year 383,557 331,916 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year 210,576 204,629 Actual return on plan assets 50,397 (5,278) Acquisitions/divestitures/transfers 0 0 Employer contributions 10,131 20,882 Participant contributions 0 0 Pension settlement 0 4,289 Benefits paid (13,824) (13,946) Exchange rate impact 0 0 Fair value of plan assets, end of year 257,280 210,576 Funded status, end of year (126,277) (121,340) Amounts recognized in the Consolidated Balance Sheets Non-current assets 6,707 6,757 Current liabilities (10,473) (10,854) Non-current liabilities (122,511) (117,243) Funded status, end of year (126,277) (121,340) Non-U.S. Plans Reconciliation of benefit obligation Benefit obligation, beginning of year 1,772,712 1,816,462 Service cost 88,913 81,840 Interest cost 52,466 46,993 Participant contributions 11,989 12,189 Acquisitions/divestitures/transfers 28,510 (121) Amendments 2,105 28,696 Curtailment (6,477) (4,946) Pension settlement (9,343) (70,124) Actuarial (gain) loss 379,173 (25,942) Benefits Paid (85,624) (69,841) Exchange rate impact (68,047) (42,494) Benefit obligation, end of year 2,166,377 1,772,712 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year 1,127,376 1,154,128 Actual return on plan assets 97,845 6,792

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Acquisitions/divestitures/transfers 25,347 0 Employer contributions 81,531 109,292 Participant contributions 11,989 12,189 Pension settlement (8,801) (71,562) Benefits paid (85,624) (69,841) Exchange rate impact (35,601) (13,622) Fair value of plan assets, end of year 1,214,062 1,127,376 Funded status, end of year (952,315) (645,336) Amounts recognized in the Consolidated Balance Sheets Non-current assets 67,396 106,621 Current liabilities (33,981) (27,306) Non-current liabilities (985,730) (724,651) Funded status, end of year $ (952,315) $ (645,336)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document GOODWILL AND 12 Months Ended INTANGIBLE ASSETS - Amortization (Details) - USD Aug. 31, Aug. 31, Aug. 31, ($) 2019 2018 2017 $ in Thousands Goodwill and Intangible Assets Disclosure [Abstract] Amortization of Intangible Assets $ 177,150 $ 170,187 $ 149,417 Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract] Finite-Lived Intangible Assets, Amortization Expense, Next Twelve 189,490 Months Finite-Lived Intangible Assets, Amortization Expense, Year Two 155,186 Finite-Lived Intangible Assets, Amortization Expense, Year Three 134,594 Finite-Lived Intangible Assets, Amortization Expense, Year Four 117,959 Finite-Lived Intangible Assets, Amortization Expense, Year Five 94,022 Finite-Lived Intangible Assets, Amortization Expense, after Year Five 149,528 Net Carrying Amount $ 840,779 $ 687,110

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document PROPERTY AND 12 Months Ended EQUIPMENT - Components of Property and Equipment, Aug. 31, 2019Aug. 31, 2018Aug. 31, 2017 Net (Detail) - USD ($) $ in Thousands Property, Plant and Equipment [Line Items] Property and equipment, gross $ 3,347,195 $ 3,126,118 Total accumulated depreciation (1,956,029) (1,862,098) Property and equipment, net 1,391,166 1,264,020 $ 1,140,598 Depreciation 440,796 423,471 $ 362,817 Buildings and land Property, Plant and Equipment [Line Items] Property and equipment, gross 56 60 Computers, related equipment and software Property, Plant and Equipment [Line Items] Property and equipment, gross 1,723,623 1,625,950 Furniture and fixtures Property, Plant and Equipment [Line Items] Property and equipment, gross 394,671 374,294 Leasehold improvements Property, Plant and Equipment [Line Items] Property and equipment, gross $ 1,228,845 $ 1,125,814

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND 12 Months PROFIT SHARING PLANS Ended Level 3 Assets (Details) - Aug. 31, Aug. 31, USD ($) 2019 2018 $ in Thousands Level 3 Assets [Abstract] Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, $ 17,428 Asset, Purchases, (Sales), Issuances, (Settlements) Change in Fair Value of Level 3 Assets During the Period 1,033 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, $ $ 133,421 Asset Value 114,960

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document LEASE COMMITMENTS - Future Minimum Rental Commitments under Non- Aug. 31, 2019 cancelable Operating Leases USD ($) (Details) $ in Thousands Operating lease payments 2018 $ 688,020 2019 597,307 2020 516,544 2021 428,481 2022 363,107 Thereafter 1,246,097 Operating lease payments 3,839,556 Operating sublease income 2018 (24,884) 2019 (17,908) 2020 (8,535) 2021 (7,541) 2022 (7,184) Thereafter (30,708) Operating sublease income $ (96,760)

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND PROFIT SHARING PLANS - Pre-Tax Accumulated Net Actuarial Loss and Prior Service Cost (credit) Aug. 31, 2019Aug. 31, 2018 Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands U.S. and Non-U.S. Plans Defined Benefit Plan Disclosure [Line Items] Net loss $ 121,798 $ 114,827 Prior service (credit) cost 19,427 23,671 Accumulated other comprehensive loss, pre-tax 141,225 138,498 UNITED STATES Defined Benefit Plan Disclosure [Line Items] Net loss 106,328 105,580 Prior service (credit) cost 0 0 Accumulated other comprehensive loss, pre-tax 106,328 105,580 Non-U.S. Plans | Pension Plan [Member] Defined Benefit Plan Disclosure [Line Items] Net loss 633,619 357,250 Prior service (credit) cost 21,954 22,293 Accumulated other comprehensive loss, pre-tax $ 655,573 $ 379,543

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SHARE-BASED 12 Months Ended COMPENSATION - Restricted Share Unit Activity (Details) - USD ($) Aug. 31, 2019 Aug. 31, 2018 Aug. 31, 2017 $ / shares in Units, $ in Thousands Number of Restricted Share Units Nonvested balance as of August 31, 2016 (in shares) 19,078,607 Granted (in shares) (1) [1] 8,942,952 Vested (in shares) (2) [2] (7,625,120) Forfeited (in shares) (1,394,324) Nonvested balance as of August 31, 2017 (in shares) 19,002,115 19,078,607 Weighted Average Grant-Date Fair Value Nonvested balance as of August 31, 2016 (in dollars per share) $ 125.59 Granted (in dollars per share) (1) 144.52 [1] $ 153.33 $ 117.72 Vested (in dollars per share) (2) [2] 119.89 Forfeited (in dollars per share) 127.32 Nonvested balance as of August 31, 2017 (in dollars per share) $ 136.66 $ 125.59 Vested, grant-date fair value $ 914,206 $ 842,002 $ 726,324 [1] The weighted average grant-date fair value for restricted share units granted for fiscal 2019, 2018 and 2017 was $144.52, $153.33 and $117.72, respectively. [2] The total grant-date fair value of restricted share units vested for fiscal 2019, 2018 and 2017 was $914,206, $842,002 and $726,324, respectively.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document MATERIAL 12 Months Ended TRANSACTIONS AFFECTING SHAREHOLDERS' Aug. 31, Aug. 31, Aug. 31, EQUITY - Company's Share 2019 2018 2017 Purchase Activity (Details) - USD ($) Share Purchase and Redemption Activity [Line Items] Accenture plc Class A Ordinary Shares (in shares) 16,430,807 Accenture plc Class A Ordinary Shares $ $ $ 2,669,336,0002,554,084,0002,552,880,000 Accenture Holdings plc Ordinary Shares and Accenture Canada 128,282 Holdings Inc. Exchangeable Shares (in shares) Accenture Holdings plc ordinary shares and Accenture Canada $ 21,778,000 $ 85,010,000 $ 96,171,000 Holdings Inc. Exchangeable Shares Open-market share purchases (1) Share Purchase and Redemption Activity [Line Items] Accenture plc Class A Ordinary Shares (in shares) [1] 13,686,253

Accenture plc Class A Ordinary Shares [1] $ 2,254,576,000 Accenture Holdings plc Ordinary Shares and Accenture Canada [1] 0 Holdings Inc. Exchangeable Shares (in shares) Accenture Holdings plc ordinary shares and Accenture Canada [1] $ 0 Holdings Inc. Exchangeable Shares Other share purchase programs Share Purchase and Redemption Activity [Line Items] Accenture plc Class A Ordinary Shares (in shares) 0 Accenture plc Class A Ordinary Shares $ 0 Accenture Holdings plc Ordinary Shares and Accenture Canada 128,282 Holdings Inc. Exchangeable Shares (in shares) Accenture Holdings plc ordinary shares and Accenture Canada $ 21,778,000 Holdings Inc. Exchangeable Shares Other purchases (2) Share Purchase and Redemption Activity [Line Items] Accenture plc Class A Ordinary Shares (in shares) [2] 2,744,554 Accenture plc Class A Ordinary Shares [2] $ 414,760,000 Accenture Holdings plc Ordinary Shares and Accenture Canada [2] 0 Holdings Inc. Exchangeable Shares (in shares) Accenture Holdings plc ordinary shares and Accenture Canada [2] $ 0 Holdings Inc. Exchangeable Shares [1] We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document [2] During fiscal 2019, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document RETIREMENT AND PROFIT SHARING PLANS - Target Allocation for Fiscal 2018 and Weighted-Average Aug. 31, 2019Aug. 31, 2018 Plan Assets Allocations by Asset Category, for Material Defined Benefit Pension Plans (Details) UNITED STATES 2018 Target Allocation 2018 Target Allocation 100.00% Actual Plan Asset Allocation 100.00% 100.00% UNITED STATES | Equity securities 2018 Target Allocation 2018 Target Allocation 0.00% Actual Plan Asset Allocation 0.00% 0.00% UNITED STATES | Debt securities 2018 Target Allocation 2018 Target Allocation 100.00% Actual Plan Asset Allocation 95.00% 94.00% UNITED STATES | Cash and short-term investments 2018 Target Allocation 2018 Target Allocation 0.00% Actual Plan Asset Allocation 5.00% 6.00% UNITED STATES | Insurance contracts 2018 Target Allocation 2018 Target Allocation 0.00% Actual Plan Asset Allocation 0.00% 0.00% UNITED STATES | Other 2018 Target Allocation 2018 Target Allocation 0.00% Actual Plan Asset Allocation 0.00% 0.00% Non-U.S. Plans 2018 Target Allocation 2018 Target Allocation 100.00% Actual Plan Asset Allocation 100.00% 100.00% Non-U.S. Plans | Equity securities 2018 Target Allocation 2018 Target Allocation 27.00% Actual Plan Asset Allocation 19.00% 20.00% Non-U.S. Plans | Debt securities 2018 Target Allocation 2018 Target Allocation 53.00% Actual Plan Asset Allocation 59.00% 57.00%

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Non-U.S. Plans | Cash and short-term investments 2018 Target Allocation 2018 Target Allocation 1.00% Actual Plan Asset Allocation 2.00% 2.00% Non-U.S. Plans | Insurance contracts 2018 Target Allocation 2018 Target Allocation 16.00% Actual Plan Asset Allocation 17.00% 17.00% Non-U.S. Plans | Other 2018 Target Allocation 2018 Target Allocation 3.00% Actual Plan Asset Allocation 3.00% 4.00%

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document FINANCIAL 12 Months Ended INSTRUMENTS Aug. 31, 2019 Derivative Instruments and Hedging Activities Disclosure [Abstract] DERIVATIVE FINANCIAL FINANCIAL INSTRUMENTS INSTRUMENTS Derivatives In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies and procedures covering areas such as authorization, counterparty exposure and hedging practices. Positions are monitored using techniques such as market value and sensitivity analyses. We do not enter into derivative transactions for trading purposes. We classify cash flows from our derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statements. Certain derivatives give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to us, and the maximum amount of loss due to credit risk, based on the gross fair value of our derivative financial instruments that are in an asset position, was $110,617 as of August 31, 2019. We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. These provisions may reduce our potential overall loss resulting from the insolvency of a counterparty and reduce a counterparty’s potential overall loss resulting from our insolvency. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterparty’s credit rating, thereby enabling us to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease our realized loss on an open transaction. Similarly, a decrement in our credit rating could trigger a counterparty’s early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase our realized loss on an open transaction. The aggregate fair value of our derivative instruments with credit-risk-related contingent features that were in a liability position as of August 31, 2019 was $59,791. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Fair values for derivative financial instruments are based on prices computed using third-party valuation models and are classified as Level 2 in accordance with the three-level hierarchy of fair value measurements. All of the significant inputs to the third-party valuation models are observable in active markets. Inputs include current market-based parameters such as forward rates, yield curves and credit default swap pricing. For additional information related to the three-level hierarchy of fair value measurements, see Note 11 (Retirement and Profit Sharing Plans) to these Consolidated Financial Statements.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document a description of the hedging instrument, the hedged item, the risk being hedged, our risk management objective and strategy for undertaking the hedge, the method for assessing the effectiveness of the hedge and the method for measuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highly effective at offsetting changes in either the fair value or cash flows of the hedged item at both inception of the hedge and on an ongoing basis. We assess the ongoing effectiveness of our hedges using the Hypothetical Derivative Method, which measures hedge ineffectiveness based on a comparison of the change in fair value of the actual derivative designated as the hedging instrument and the change in fair value of a hypothetical derivative. The hypothetical derivative would have terms that identically match the critical terms of the hedged item. We measure and record hedge ineffectiveness at the end of each fiscal quarter. For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net gain of $48,333, $93,105 and $118,840 during fiscal 2019, 2018 and 2017, respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other income (expense), net in the Consolidated Income Statements and for fiscal 2019, 2018 and 2017, was not material. In addition, we did not discontinue any cash flow hedges during fiscal 2019, 2018 or 2017.

Fair Value of Derivative Instruments The notional and fair values of all derivative instruments were as follows:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Total liabilities $ 59,791 $ 140,690 Total fair value $ 50,826 $ (81,545) Total notional value $ 8,709,917 $ 8,783,014

August 31, August 31, 2019 2018 Net derivative assets $ 88,811 $ 23,599 Net derivative liabilities 37,985 105,144 Total fair value $ 50,826 $ (81,545)

Equity Securities Without Readily Determinable Fair Values We hold investments in equity securities that do not have readily determinable fair values. We record these investments at cost and remeasure them to fair value based on certain observable price changes or impairment events as they occur. The carrying amount of these investments was $131,675 as of August 31, 2019. Prior to the adoption of FASB ASU No. 2016-01, these investments were accounted for under the cost method. For additional information, see Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ACCUMULATED OTHER 12 Months Ended COMPREHENSIVE LOSS Aug. 31, 2019 Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] ACCUMULATED OTHER ACCUMULATED OTHER COMPREHENSIVE LOSS COMPREHENSIVE LOSS The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc:

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document CONSOLIDATED Accumulated Total Class A Class X Additional SHAREHOLDERS' Ordinary Restricted Treasury Retained Other Accenture plc Noncontrolling Total Ordinary Ordinary Paid-in EQUITY STATEMENTS - Shares Share Units Shares Earnings Comprehensive Shareholder's Interests Shares Shares Capital USD ($) Loss Equity Beginning Balance at Aug. 31, $ $ $ $ $ $ $ $ 57,000 $ 15,000 $ 0 $ 634,114,000 2016 8,189,376,000 1,004,128,0002,924,729,000(2,591,907,000)7,879,960,000 (1,661,720,000) 7,555,262,000 Beginning Balance (in shares) 40,000 654,203,000 21,917,000 at Aug. 31, 2016 Beginning Balance Treasury (33,570,000) (in shares) at Aug. 31, 2016 Increase (Decrease) in Stockholders' Equity [Roll Forward] Net Income 3,634,932,000 3,445,149,000 3,445,149,000 189,783,000 Other comprehensive income 598,660,000 566,936,000 566,936,000 31,724,000 (loss) Purchases of Class A ordinary $ (2,552,880,000) 98,039,000 (2,454,841,000)(98,039,000) shares (2,552,880,000) Purchases of Class A ordinary (21,258,000) shares (in shares) Cancellation of treasury shares $ 0 $ (1,000) (413,509,000) (2,600,846,000) 0 3,014,356,000 Cancellation of treasury shares (26,858,000) 26,858,000 (in shares) Share-based compensation 795,235,000 755,011,000 40,224,000 795,235,000 expense Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture (96,171,000) (92,160,000) (92,160,000) (4,011,000) Canada Holdings Inc. exchangeable shares and Class X ordinary shares Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture (1,386,000) Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares) Issuances of Class A ordinary shares: Employee share programs 676,045,000 (715,790,000) 975,322,000 $ 481,341,000 (90,612,000) 650,261,000 25,784,000 Employee share programs (in 10,861,000 4,521,000 shares) Upon redemption of Accenture Holdings plc ordinary shares 760,000 (in shares) Upon redemption of Accenture 0 5,595,000 5,595,000 (5,595,000) Holdings plc ordinary shares Dividends (1,567,578,000) 51,677,000 (1,550,411,000) (1,498,734,000)(68,844,000) Other, net 32,581,000 (21,841,000) (1,385,000) (23,226,000) 55,807,000 Ending Balance at Aug. 31, $ 9,710,200,000 $ 57,000 $ 14,000 $ 0 1,095,026,0003,516,399,000 7,081,855,000 (1,094,784,000) 8,949,477,000 760,723,000 2017 (1,649,090,000) Ending Balance Treasury (in (23,449,000) shares) at Aug. 31, 2017 Ending Balance (in shares) at 40,000 638,966,000 20,531,000 Aug. 31, 2017 Increase (Decrease) in Stockholders' Equity [Roll Forward] Net Income 4,214,594,000 4,059,907,000 4,059,907,000 154,687,000 Other comprehensive income (483,620,000) (481,387,000) (481,387,000) (2,233,000) (loss) Purchases of Class A ordinary $ (2,554,084,000) 49,766,000 (2,504,318,000)(49,766,000) shares (2,554,084,000) Purchases of Class A ordinary (16,706,000) shares (in shares) Cancellation of treasury shares $ $ 0 (206,782,000) 0 1,582,067,000 (1,375,285,000) Cancellation of treasury shares (11,621,000) 11,621,000 (in shares) Share-based compensation 976,908,000 913,801,000 63,107,000 976,908,000 expense Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture (85,010,000) (80,169,000) (80,169,000) (4,841,000) Canada Holdings Inc. exchangeable shares and Class X ordinary shares Purchases/redemptions of (821,000) Accenture Holdings plc

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares) Issuances of Class A ordinary shares: Employee share programs 753,146,000 (829,085,000) 1,132,024,000$ 504,159,000 738,442,000 14,704,000 Employee share programs (in 10,077,000 4,201,000 (68,656,000) shares) Upon redemption of Accenture Holdings plc ordinary shares 25,906,000 (in shares) Upon redemption of Accenture $ 0 $ 1,000 408,652,000 408,653,000 (408,653,000) Holdings plc ordinary shares (19,054,000) Dividends $ (1,708,724,000) 54,881,000 (1,671,072,000)(37,652,000) (1,725,953,000) Other, net (98,822,000) (12,233,000) (19,455,000) (31,688,000) (67,134,000) Ending Balance at Aug. 31, $ 10,724,588,000 $ 57,000 $ 15,000 $ 0 1,234,623,0004,870,764,000 7,952,413,000 (1,576,171,000) 10,364,753,000 359,835,000 2018 (2,116,948,000) Ending Balance Treasury (in (24,333,000) shares) at Aug. 31, 2018 Ending Balance (in shares) at 40,000 663,328,000 656,000 Aug. 31, 2018 Increase (Decrease) in Stockholders' Equity [Roll Forward] Net Income 4,846,241,000 4,779,112,000 4,779,112,000 67,129,000 Other comprehensive income (271,155,000) (264,406,000) (264,406,000) (6,749,000) (loss) Purchases of Class A ordinary $ $ 3,302,000 (2,666,034,000)(3,302,000) shares (2,669,336,000) (2,669,336,000) Purchases of Class A ordinary (16,430,807) (16,431,000) shares (in shares) Cancellation of treasury shares $ $ 0 (326,092,000) (2,419,229,000) 0 2,745,321,000 Cancellation of treasury shares 17,599,481,000 (17,599,000) 17,599,000 (in shares) Share-based compensation $ 1,023,794,00069,459,000 1,093,253,000 expense 1,093,253,000 Purchases/redemptions of Accenture Canada Holdings 47,000 Inc. exchangeable shares and Class X shares Purchases/redemptions of Accenture Canada Holdings 21,778,000 21,768,000 21,768,000 10,000 Inc. exchangeable shares and Class X shares Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture (21,778,000) Canada Holdings Inc. exchangeable shares and Class X ordinary shares Stock Issued During Period, Shares, Restricted Stock 9,010,000 4,160,000 Award, Net of Forfeitures Issuances of Class A ordinary shares: Employee share programs 848,445,000 (903,526,000) 1,219,600,000$ 652,587,000 (121,250,000) 847,411,000 1,034,000 Dividends (1,864,353,000) 57,012,000 (1,918,737,000) (1,861,725,000)(2,628,000) Other, net 3,810,000 (10,817,000) 14,411,000 3,594,000 216,000 Ending Balance at Aug. 31, $ $ $ $ 14,827,691,000 $ 57,000 $ 15,000 $ 0 10,421,538,000 14,409,008,000 418,683,000 2019 1,411,903,000 5,804,448,000(1,388,376,000) (1,840,577,000) Ending Balance Treasury (in (19,005,000) shares) at Aug. 31, 2019 Ending Balance (in shares) at 40,000 654,739,000 609,000 Aug. 31, 2019 Increase (Decrease) in Stockholders' Equity [Roll Forward] Cumulative Effect of New $ $ $ Accounting Principle in Period $ 3,158,000 2,137,976,000 2,134,818,000 2,134,818,000 of Adoption

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document SHARE-BASED 12 Months Ended COMPENSATION Aug. 31, 2019 Share-based Payment Arrangement [Abstract] SHARE-BASED SHARE-BASED COMPENSATION COMPENSATION Share Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan, as amended and approved by our shareholders in 2018 (the “Amended 2010 SIP”), is administered by the Compensation Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 99,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2019, there were 16,684,906 shares available for future grants. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. We issue new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP. A summary of information with respect to share-based compensation is as follows:

Weighted Average Number of Restricted Grant- Share Units Date Fair Value Nonvested balance as of August 31, 2018 19,078,607 $ 125.59 Granted (1) 8,942,952 144.52 Vested (2) (7,625,120) 119.89 Forfeited (1,394,324) 127.32 Nonvested balance as of August 31, 2019 19,002,115 $ 136.66

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document As of August 31, 2019, there was $967,811 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.2 years. As of August 31, 2019, there were 530,575 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares.

Employee Share Purchase Plan

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document CONSOLIDATED BALANCE SHEETS - USD Aug. 31, Aug. 31, ($) 2019 2018 $ in Thousands CURRENT ASSETS: Cash and cash equivalents $ $ 6,126,853 5,061,360 Short-term investments 3,313 3,192 Receivables and contract assets 8,095,071 7,496,368 Other current assets 1,225,364 1,024,639 Total current assets 15,450,601 13,585,559 NON-CURRENT ASSETS: Contract assets (non-current) 71,002 23,036 Investments 240,313 215,532 Property and equipment, net 1,391,166 1,264,020 Goodwill 6,205,550 5,383,012 Deferred contract costs 681,492 705,124 Deferred income taxes, net 4,349,464 2,086,807 Other non-current assets 1,400,292 1,185,993 Total non-current assets 14,339,279 10,863,524 TOTAL ASSETS 29,789,880 24,449,083 CURRENT LIABILITIES: Current portion of long-term debt and bank borrowings 6,411 5,337 Accounts payable 1,646,641 1,348,802 Deferred revenues 3,188,835 2,837,682 Accrued payroll and related benefits 4,890,542 4,569,172 Income taxes payable 378,017 497,885 Other accrued liabilities 951,450 892,873 Total current liabilities 11,061,896 10,151,751 NON-CURRENT LIABILITIES: Long-term debt 16,247 19,676 Deferred revenues 565,224 618,124 Retirement obligation 1,765,914 1,410,656 Deferred income taxes, net 133,232 125,729 Income taxes payable 892,688 956,836 Other non-current liabilities 526,988 441,723 Total non-current liabilities 3,900,293 3,572,744 COMMITMENTS AND CONTINGENCIES SHAREHOLDERS’ EQUITY: Restricted share units 1,411,903 1,234,623 Additional paid-in capital 5,804,448 4,870,764 Treasury shares, at cost: Ordinary, 40,000 shares as of August 31, 2019 and August 31, 2018; Class A ordinary, 18,964,863 and 24,293,199 shares as of August 31, 2019 and (1,388,376)(2,116,948) August 31, 2018, respectively

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Retained earnings 10,421,538 7,952,413 Accumulated other comprehensive loss (1,840,577)(1,576,171) Total Accenture plc shareholders’ equity 14,409,008 10,364,753 Noncontrolling interests 418,683 359,835 Total shareholders’ equity 14,827,691 10,724,588 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 29,789,880 24,449,083 Ordinary Shares SHAREHOLDERS’ EQUITY: Ordinary shares, value 57 57 Class A Ordinary Shares SHAREHOLDERS’ EQUITY: Ordinary shares, value 15 15 Class X Ordinary Shares SHAREHOLDERS’ EQUITY: Ordinary shares, value $ 0 $ 0

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document BUSINESS 12 Months Ended COMBINATIONS AND DIVESTITURE Business Aug. 31, 2019 Combinations (Tables) Business Acquisition [Line Items] Business Combination Disclosure [Text The table below gives additional details related to these Block] acquisitions:

Fiscal 2019 2018 2017 Total consideration $1,170,044 $ 596,148 $1,643,205 Goodwill 920,696 431,087 1,350,969 Intangible assets 282,144 140,403 328,776

Copyright © 2019 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 Months Ended INCOME TAXES (Tables) Aug. 31, 2019 Income Tax Disclosure [Abstract] Current and Deferred Income Taxes by Period Fiscal 2019 2018 2017 Current taxes U.S. federal $ 159,578 $ 70,050 $ 152,002 U.S. state and local 86,113 3,574 17,269 Non-U.S. 1,256,225 1,425,875 1,175,962 Total current tax expense 1,501,916 1,499,499 1,345,233 Deferred taxes U.S. federal (143,217) 219,034 (200,483) U.S. state and local (39,588) 57,044 (26,069) Non-U.S. 86,445 (182,078) (137,581) Total deferred tax (benefit) expense (96,360) 94,000 (364,133) Total $1,405,556 $1,593,499 $ 981,100

Components of Income Before Income Taxes The components of Income before income taxes were as follows:

Fiscal 2019 2018 2017 U.S. sources (1) $ 853,173 $ 645,943 $ 251,456 Non-U.S. sources 5,398,624 5,162,150 4,364,576 Total $6,251,797 $5,808,093 $4,616,032

______(1) Includes U.S. pension settlement charge of 509,793 for fiscal 2017. Reconciliation of the U.S. federal statutory income The reconciliation of the U.S. federal statutory income tax tax rate to effective tax rate [Table Text Block] rate to our effective income tax rate was as follows:

______(1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations. Components of Deferred Tax Assets And Liabilities The components of our deferred tax assets and liabilities included the following:

Reconciliation of Unrecognized Tax Benefits A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:

Fiscal 2019 2018 Balance, beginning of year $1,210,520 $ 945,850 Additions for tax positions related to the current year 211,671 349,343 Additions for tax positions related to prior years 354,890 317,215 Reductions for tax positions related to prior years (262,055) (284,711) Statute of limitations expirations (146,732) (37,050) Settlements with tax authorities (103,384) (68,605) Foreign currency translation (31,896) (11,522)

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