Accenture (ACN) 10-K risk factor changes: FY2024 vs FY2023

Our results of operations have been, and may in the future be, adversely affected by volatile, negative or uncertain economic and [removed: political] [added: geopolitical] conditions and the effects of these conditions on our clients’ businesses and levels of business activity.

Volatile, negative and uncertain economic and [removed: political] [added: geopolitical] conditions have in the past undermined and could in the future undermine business confidence in our significant markets and other markets, which are increasingly interdependent, causing our clients to reduce or defer their spending on new initiatives and technologies, and resulting in clients reducing, delaying or eliminating spending under existing contracts with us, which negatively affects our business.

Ongoing economic and [removed: political] [added: geopolitical] 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 [removed: political] [added: geopolitical] 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.

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 AI, including generative AI, augmented and virtual reality, automation, blockchain, Internet of Things, quantum and edge computing, infrastructure and network engineering, intelligent connected products, digital [removed: engineering and manufacturing, and robotics solutions.]

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| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1A. Risk Factors | | | [removed: 17] [added: 19] | | |

Some of these technological developments have reduced and [removed: replaced] [added: replaced, in whole or in part,] some of our historical services and solutions and will continue to do so in the future.

Our growth strategy focuses on responding to these types of developments by driving innovation [added: and making strategic investments in acquisitions, joint ventures and adjacencies to our current offerings] that will enable us to expand our business into new growth areas.

[removed: For example, if] [added: If] we fail to continue to develop leading AI services and solutions, including generative AI, we may lose our leadership position in this [removed: area.][added: area and fail to realize the anticipated benefits of our investments in AI.]

We are [added: increasingly] applying [removed: AI] [added: AI-based technologies, including generative AI,] to our [removed: services,] [added: services and solutions,] to how we deliver work to our clients, and to our own internal operations.

AI technologies are complex and rapidly evolving, and we face significant competition, including from our own clients, who may develop their own internal AI-related capabilities, which [removed: in each case,] can lead to reduced demand for our services or solutions.

[removed: In addition, there are significant risks] [added: The development, adoption,] and [removed: uncertainties involved] [added: use of AI technologies is still] in [removed: developing] [added: the early stages] and [removed: deploying AI,] [added: involve significant risks and uncertainties,] which may expose us to legal, reputational and financial harm.

In a particular geographic market, service or industry group, a small number of clients have contributed, or may, in the future contribute, a significant portion of the revenues of such geographic market, service or industry group, and any decision by such a client to delay, reduce, or eliminate spending on our services and solutions [added: have had and] could [added: in the future] have a disproportionate impact on the results of operations in the relevant geographic market, service or industry group.

We must hire or reskill, retain and inspire appropriate numbers of talented people with diverse [removed: skills] [added: skills, backgrounds, perspectives, and lived experiences] in order to serve clients across the globe, respond quickly to rapid and ongoing changes in demand, technology, industry and the macroeconomic environment, and continuously innovate to grow our business.

There is a risk that at certain points in time, [added: as a result of technological developments or changes in demand,] we may have more people 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 workforce, including reducing the rate of new hires and increasing involuntary terminations as a means to keep our supply of people and skills in balance with client [removed: demand, such as the business optimization actions initiated in the second quarter of fiscal 2023.][added: demand.]

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1A. Risk Factors | | | [removed: 18] [added: 20] | | |

[added: In addition, while an immaterial percentage of our global] workforce is currently unionized, the unionization of significant employee populations could result in higher costs and other operational impediments.

In providing services and solutions to clients, we often manage, utilize and store sensitive or confidential client, Accenture or other third-party data, including [added: customer and other] personal data and proprietary information, and we expect these activities to increase, including through the use of AI, the Internet of Things and analytics.

Similarly, unauthorized access to or through, denial of access to, [added: downtime] or other incidents involving, our software and IT supply chain or software-as-a-service providers, 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, malware or other malicious software programs or social engineering attacks, has and could in the future 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 — see risk factor below entitled “Our business could be materially adversely affected if we incur legal liability.” Cybersecurity threats are constantly expanding and evolving, becoming increasingly sophisticated and complex, increasing the difficulty of detecting and defending against them and maintaining effective security measures and protocols.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1A. Risk Factors | | | [removed: 19] [added: 21] | | |

We are subject to numerous laws and regulations designed to protect this information, including privacy and cybersecurity laws such as the European Union’s General Data Protection Regulation (“GDPR”), the United Kingdom’s GDPR, U.S. states’ recent comprehensive privacy legislation, as well as various other U.S. federal and state laws governing the protection of privacy, health or other personally identifiable information and data privacy and cybersecurity laws in other [removed: regions.][added: regions, and related contractual obligations.]

- accounting firms and consultancies that provide [removed: consulting] [added: consulting, managed services] and other IT services and solutions;

- in-house IT departments of large corporations that use their own resources, rather than engage an outside [removed: firm.][added: firm, such as the growing number of companies that are setting up global capability centers (“GCC’s”).]

However, our corporate reputation is susceptible to material damage by events such as disputes with clients or competitors, cybersecurity incidents or service outages, internal control deficiencies, delivery or solution failures, compliance violations, [added: government investigations or legal proceedings.]

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1A. Risk Factors | | | [removed: 20] [added: 22] | | |

Our brand and reputation are also associated with our public commitments to various corporate environmental, social and governance (ESG) [removed: initiatives, including our goals relating to sustainability and inclusion and diversity.][added: initiatives.]

In addition, positions we take or do not take on [removed: social] [added: these] issues may be unpopular with some of our employees, our clients or potential clients, [added: our investors,] legislators or government regulators, as well as members of the [removed: investment community or the] media, or advocacy groups, which may impact our ability to attract or retain employees or the demand for our services.

Our ecosystem partners may at times be impacted by global events, the changing macroeconomic environment and supply chain [added: or service] disruptions, as well as rapid increases in demand for their products and services, any of which may impact their ability to provide their products and services within our expected timeframes or at anticipated prices.

Our profitability could materially suffer [removed: if we are unable] [added: due] to [removed: obtain favorable] pricing [removed: for our services and solutions,] [added: pressure,] if we are unable to remain competitive, if our cost-management strategies are unsuccessful or if we experience delivery inefficiencies or fail to satisfy certain agreed-upon targets or specific service levels.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1A. Risk Factors | | | [removed: 21] [added: 23] | | |

[added: Pricing pressures have had and may continue to have a negative impact on our profitability.] The rates we are able to charge for our services and solutions are affected by a number of factors, including:

[removed: In addition,] [added: -] the introduction of new technologies (such as generative AI), services or products by [removed: competitors] [added: competitors, which] could reduce our ability to obtain favorable pricing and impact our overall economics for the services or solutions we [removed: offer.][added: offer;]

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 [removed: costs.][added: costs and optimize our business.]

These deals may involve transforming a client’s business, transitioning it to the cloud and updating their technology, while operating portions of their [removed: business, all in a compressed timeframe.][added: business.]

Our profitability depends on the ability of these subcontractors, vendors and service providers to deliver their products and services in a timely manner, at the [added: anticipated cost, and in accordance with the project requirements, as well as on our effective oversight of their performance.]

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1A. Risk Factors | | | [removed: 22] [added: 24] | | |

Some of this work involves new technologies, which may not work as intended or [added: provide anticipated productivity gains, or] may take more effort to implement than initially predicted.

Tax rates and policies in the jurisdictions in which we operate may change [removed: materially as a result of shifting economic, social and political conditions.]

For example, some of these conditions slowed the pace and level of client spending, particularly for smaller contracts with a shorter duration and for our consulting services during fiscal 2024.

Clients continue to prioritize large-scale transformations, which convert to revenue over a longer period.

engineering and manufacturing, and robotics solutions.

Risks and uncertainties related to the development and use of AI could harm our business, damage our reputation or give rise to legal or regulatory action.

In addition, we are creating new offerings to implement AI solutions for clients.

We have made significant investments in AI and are continuing to incur significant development and operational costs to develop and deploy our AI services and solutions for ourselves and for our clients.

As these technologies evolve, some services and tasks currently performed by our people will be replaced by automation, including AI-enabled solutions, which will lead to reduced demand for our services and/or adversely affect the utilization rate of our professionals, if demand for those services is not replaced by demand for new services.

Leveraging AI capabilities for our internal functions and operations presents additional risks, costs, and challenges, including those discussed in these risk factors.

AI algorithms and training methodologies may be flawed and datasets may be overbroad, insufficient, or contain biased information.

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or regulatory scrutiny, litigation or other legal liability, or ethical concerns that could adversely affect our business, reputation, or financial results.

Evolving rules, regulations, and industry standards governing AI may require us to incur significant costs to modify, maintain, or align our business practices, services and solutions to comply with US and non-US rules and regulations, the nature of which cannot be determined at this time and may be inconsistent from jurisdiction to jurisdiction.

Several jurisdictions where we operate are considering or have proposed or enacted legislation and policies regulating AI and non-personal data, such as the European Union’s AI Act and the U.S.’s Executive Order on AI.

While we aim to develop and use AI responsibly and attempt to identify and mitigate ethical and legal issues presented by its use, we may be unsuccessful in identifying or resolving issues before they arise.

Any failure to address concerns relating to the responsible use of AI technology in our services and solutions may cause harm to our reputation or financial liability and, as such, may increase our costs to address or mitigate such risks and issues.

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Threat actors may leverage emerging AI technologies to develop new hacking tools and attack vectors, exploit vulnerabilities, obscure their activities, and increase the difficulty of threat attribution.

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The scale and complexity of these projects present risks in execution and profitability challenges as a result of the costs we incur and investments we make at the beginning of these transactions.

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materially as a result of shifting economic, social and political conditions.

Ireland and other countries where we operate have enacted Pillar Two, the OECD’s global minimum tax rate, which will apply to us beginning with fiscal year 2025.

We cannot predict the impact to our income taxes of future OECD guidance and interpretations, related local country tax legislation, and local challenges to our Pillar Two positions.

However, we expect Pillar Two to further increase complexity and uncertainty around income taxes.

Our debt obligations could adversely affect our business and financial condition.

Our current debt, and any additional indebtedness we incur, may adversely affect our financial condition and future financial results by, among other things, requiring the dedication of a portion of our expected cash from operations to service our

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indebtedness, thereby reducing the amount of cash flow available for other purposes.

We may also be required to raise additional financing, which will depend on, among other factors, our financial position and performance, as well as prevailing market conditions and other factors beyond our control.

We may not be able to obtain additional financing or refinancing on terms acceptable to us, or at all, which could adversely impact our ability to service our outstanding indebtedness or to repay our outstanding indebtedness as it becomes due and could adversely impact our business and financial condition.

Additionally, further indebtedness may increase the risk of a future downgrade in our credit ratings, which could increase future debt costs and limit the future availability of debt financing.

Our business continuity and disaster recovery plans may not be effective, particularly if catastrophic

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To the extent that we increase the capital invested in such opportunities, as we did in fiscal 2024, the risks associated with such investments, further described below, also increase.

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unexpected increases in taxes or other adverse effects on our relationships with clients and our business.

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In addition, standards for tracking and reporting on ESG

As these technologies evolve, some services and tasks currently performed by our people will be replaced by automation.

For example, we are experiencing reduced demand particularly in our Communications, Media & Technology industry group.

In addition, while an immaterial percentage of our global

government investigations or legal proceedings.

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 timing and amount of costs related to our business optimization actions initiated in the second quarter of fiscal 2023 and the nature and extent of benefits realized from such actions are subject to uncertainties and other factors, including local country consultation processes and regulations, and may differ from our current expectations and estimates.

The scale and complexity of these compressed transformational projects present risks in execution.

anticipated cost, and in accordance with the project requirements, as well as on our effective oversight of their performance.

European Union member states have agreed to implement the OECD’s global corporate minimum tax rate of 15%.

and the value of balance-sheet items, including intercompany payables and receivables, originally denominated in other currencies.

unable to deliver or whose delivery may reduce our profitability or cause us financial loss.

regulatory requirements requiring climate, human rights and supply chain-related disclosures.

In most of our

| ACCENTURE 2023 FORM 10-K | | | | | | Item 1B. Unresolved Staff Comments | | | 30 | | |

For example, a reference to “fiscal [removed: 2023”] [added: 2024”] means the 12-month period that ended on August 31, [removed: 2023.][added: 2024.]

We serve clients in three geographic markets: North America, [removed: Europe] [added: EMEA (Europe, Middle East] and [added: Africa) and] Growth Markets (Asia [removed: Pacific, Latin America, Africa] [added: Pacific] and [removed: the Middle East).][added: Latin America).]

We combine our strength in technology and leadership in cloud, data and AI with unmatched industry experience, functional expertise and global delivery capability to help the world’s leading [removed: businesses, governments and other] organizations build their digital core, optimize their operations, accelerate revenue growth and enhance [removed: citizen] services—creating tangible value at speed and scale.

These conditions have slowed the pace and level of client [removed: spending] [added: spending, particularly] for smaller contracts with a shorter [removed: duration, especially] [added: duration and] for our consulting services.

Key metrics for fiscal [removed: 2023] [added: 2024] compared to fiscal [removed: 2022] [added: 2023] are included below.

We have presented operating [removed: margin] [added: income, operating margin, effective tax rate] and diluted earnings per share on a non-GAAP or “adjusted” basis to exclude the impact of [removed: $1,063] [added: $438] million [added: and $1,063 million, respectively,] in business optimization costs [added: recorded during fiscal 2024 and 2023] and, with respect to [added: effective tax rate and] diluted earnings per share, the impact of a $253 million investment gain [added: related to our investment in Duck Creek Technologies] recorded during fiscal [removed: 2023.][added: 2023 as discussed further in our Results of Operations.]

[removed: For additional information, see] [added: See] Note 1 (Summary of Significant Accounting Policies) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

- Revenues of [removed: $64.1] [added: $64.9] billion, [removed: representing 4% growth] [added: an increase of 1%] in U.S. dollars and [removed: 8% growth] [added: 2%] in local currency;

- New bookings of [removed: $72.2] [added: $81.2] billion, an increase of [removed: 1%] [added: 13%] in U.S. dollars and [removed: 5%] [added: 14%] in local currency;

- Operating margin of [removed: 13.7%,] [added: 14.8%,] compared to [removed: 15.2%] [added: 13.7%] in fiscal [removed: 2022;] [added: 2023;] adjusted operating margin [removed: expanded 20 basis points] [added: was 15.5% compared] to [removed: 15.4%;][added: 15.4% in fiscal 2023;]

- Diluted earnings per share of [removed: $10.77, compared to $10.71] [added: $11.44, a 6% increase over $10.77] for fiscal [removed: 2022;] [added: 2023;] adjusted earnings per share increased [removed: 9%] [added: 2%] to [removed: $11.67;] [added: $11.95 compared to $11.67 for fiscal 2023;] and

- Cash returned to shareholders of [removed: $7.2] [added: $7.8] billion, including share purchases of [removed: $4.3] [added: $4.5] billion and dividends of [removed: $2.8] [added: $3.2] billion.

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| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations | | | [removed: 34] [added: 38] | | |

| | | | [added: Fiscal] | | | [removed: Fiscal] | | | | | | | | | Percent Increase (Decrease) U.S. Dollars | | | | | | Percent Increase (Decrease) Local Currency | | |

| (in billions of U.S. dollars) | | | | | | [added: 2024 | | |] 2023 | | | [removed: 2022] | | | | | | | | | | | | [added: 2024] | | | [added: | | | 2023 | | | | | | | | |]

| Geographic [removed: Markets (1)] [added: Markets] | | | North America [added: (1)] | | | $ | [removed: 30.3] [added: 30.7] | | $ | [removed: 29.1] [added: 30.3] | | | | | [removed: 4] [added: 1] | | % | | | | [removed: 4] [added: 2] | | % | [added: | | | | | | 47 | | % | | | | 47 | | % |]

| Total Revenues | | | $ | [removed: 64.1] [added: 64.9] | | $ | [removed: 61.6] [added: 64.1] | | | | | [removed: 4] [added: 1] | | % | | | | [removed: 8] [added: 2] | | % | | | | [added: | | | 100 | | % | | | | 100 | | % | | | |]

| Industry Groups | | | Communications, Media & Technology | | | $ | [removed: 11.5] [added: 10.8] | | $ | [removed: 12.2] [added: 11.5] | | | | | [removed: (6)] [added: (5)] | | % | | | | [removed: (3)] [added: (4)] | | % | [added: | | | | | | 17 | | % | | | | 18 | | % |]

| Financial Services | | | [added: 11.6 | | |] 12.1 | | | [removed: 11.8] | | | [added: (4)] | | | [removed: 3] | | | [added: (3)] | | | [removed: 7] | | | | | | [added: 18 | | | | | | 19 | | | | | |]

| Health & Public Service | | | [added: 13.8 | | |] 12.6 | | | [removed: 11.2] | | | [added: 10] | | | [removed: 12] | | | [added: 10] | | | [removed: 14] | | | | | | [added: 21 | | | | | | 20 | | | | | |]

| Products | | | [added: 19.6 | | |] 19.1 | | | [removed: 18.3] | | | [added: 2] | | | [removed: 5] | | | [added: 2] | | | [removed: 9] | | | | | | [added: 30 | | | | | | 30 | | | | | |]

| Resources | | | [added: 9.1 | | |] 8.9 | | | [removed: 8.1] | | | [added: 2] | | | [removed: 10] | | | [added: 4] | | | [removed: 15] | | | | | | [added: 14 | | | | | | 14 | | | | | |]

| Type of Work | | | Consulting | | | $ | [removed: 33.6] [added: 33.2] | | $ | [removed: 34.1] [added: 33.6] | | | | | (1) | | % | | | | [removed: 3] [added: (1)] | | % | [added: | | | | | | 51 | | % | | | | 52 | | % |]

| Managed Services [removed: (2)] | | | [added: 31.7 | | |] 30.5 | | | [removed: 27.5] | | | [added: 4] | | | [removed: 11] | | | [added: 5] | | | [removed: 14] | | | | | | [added: 49 | | | | | | 48 | | | | | |]

[removed: (1)In] [added: (2)During] the first quarter of fiscal 2024, [added: we revised the reporting of] our [added: geographic markets for the movement of our] Middle East and Africa market units [removed: will move] from Growth Markets to Europe, and the Europe market [removed: will be referred to as] [added: became] our [removed: Europe,] [added: EMEA (Europe,] Middle East and [removed: Africa (EMEA)] [added: Africa)] geographic market.

Revenues for fiscal [removed: 2023] [added: 2024] increased [removed: 4%] [added: 1%] in U.S. dollars and [removed: 8%] [added: 2%] in local currency compared to fiscal [removed: 2022.][added: 2023.]

[removed: During fiscal 2023,] [added: Managed services] revenue growth in local currency [added: in fiscal 2024] was [added: driven by] very strong [added: growth] in Growth [removed: Markets and Europe and] [added: Markets,] solid [added: growth] in [added: EMEA and modest growth in] North America.

We experienced local currency revenue growth that was very strong in [removed: Resources and] Health & Public Service, [removed: strong] [added: solid] in [removed: Products] [added: Resources] and [removed: Financial Services,] [added: modest in Products,] partially offset by a [removed: modest] decline in Communications, Media & [removed: Technology.][added: Technology and a modest decline in Financial Services.]

Revenue growth in local currency was [removed: very strong] [added: solid] in managed [removed: services and modest] [added: services, partially offset by a slight decline] in consulting during fiscal [removed: 2023.][added: 2024.]

The business environment is competitive, and we [removed: are experiencing] [added: continue to experience] lower pricing across the business.

In our consulting business, revenues for fiscal [removed: 2023] [added: 2024] decreased 1% in [added: both] U.S. dollars and [removed: increased 3% in] local currency compared to fiscal [removed: 2022.][added: 2023.]

[removed: Consulting] [added: During fiscal 2024,] revenue growth in local currency [removed: in fiscal 2023] was [removed: driven by] strong [removed: growth] in Growth Markets and [removed: solid growth] [added: modest] in [removed: Europe, while] North [removed: America] [added: America, while EMEA] was flat.

In addition, clients continue to be focused on initiatives designed to deliver cost savings and [added: supply chain and] operational [removed: efficiency,] [added: resilience,] as well as projects to accelerate growth and improve customer experiences.

In our managed services business, revenues for fiscal [removed: 2023] [added: 2024] increased [removed: 11%] [added: 4%] in U.S. dollars and [removed: 14%] [added: 5%] in local currency compared to fiscal [removed: 2022.][added: 2023.]

[removed: Managed services] [added: The decline in consulting] revenue [removed: growth] in local currency in fiscal [removed: 2023] [added: 2024] was driven by [removed: very strong] [added: a decline in EMEA, partially offset by modest] growth in Growth Markets and [removed: Europe and strong] [added: slight] growth in North America.

We continue to experience growing demand to assist clients with application modernization and maintenance, cloud enablement and [removed: cybersecurity-as-a-service (formerly managed security services).][added: cybersecurity-as-a-service.]

In addition, clients continue to be focused on transforming their operations through [added: technology,] data and [removed: analytics, automation] [added: AI,] and [removed: artificial intelligence] [added: leveraging our digital platforms and talent] to drive productivity and operational cost savings.

The U.S. dollar strengthened against various currencies during fiscal [removed: 2023,] [added: 2024,] resulting in unfavorable currency translation and U.S. dollar revenue growth that was approximately [removed: 4%] [added: 1%] lower than our [removed: revenue growth in local currency for the year.]

Assuming that exchange rates stay within recent ranges, we estimate that our fiscal [removed: 2024] [added: 2025] revenue growth in U.S. dollars will be approximately [removed: equal to] [added: 1.5% higher than] our revenue growth in local currency.

In the first quarter of fiscal 2025, our Latin America market unit will move from Growth Markets to North America.

With this change, North America will become the Americas market and Growth Markets will become the Asia Pacific market.

Clients continue to prioritize large-scale transformations, which convert to revenue over a longer period.

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| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

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| EMEA (2) | | | 22.8 | | | 22.3 | | | | | | 2 | | | | | | — | | | | | | | | | 35 | | | | | | 35 | | | | | |

| Growth Markets (1) (2) | | | 11.3 | | | 11.5 | | | | | | (2) | | | | | | 7 | | | | | | | | | 17 | | | | | | 18 | | | | | |

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| Total Revenues | | | $ | 64.9 | | $ | 64.1 | | | | | 1 | | % | | | | 2 | | % | | | | | | | 100 | | % | | | | 100 | | % | | | |

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| Total Revenues | | | $ | 64.9 | | $ | 64.1 | | | | | 1 | | % | | | | 2 | | % | | | | | | | 100 | | % | | | | 100 | | % | | | |

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

(1)In the first quarter of fiscal 2025, our Latin America market unit will move from Growth Markets to North America.

With this change, North America will become the Americas market and Growth Markets will become the Asia Pacific market.

Prior period amounts have been reclassified to conform with the current period presentation.

Our consulting revenue continues to be driven by helping our clients accelerate their reinvention, in particular technology, data, and AI led digital transformations.

This includes moving to the cloud, embedding security and responsible AI across the enterprise and leveraging our change capabilities to help our clients build new skills and drive the successful adoption of new processes and technologies.

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

revenue growth in local currency for the year.

| 92% | | | | | | 774,000+ | | | | | | 13% | | |

Utilization for fiscal 2024 was 92%, up from 91% in fiscal 2023.

In addition, we adjust compensation to provide market relevant pay based on the skills of our people and locations where we operate.

We also consider a variety of factors, including the macroeconomic environment, in making our decisions around pay and benefits.

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| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| EMEA (2) | | | 22,818 | | | | | | 22,293 | | | | | | 2 | | | | | | — | | |

| Growth Markets (1) (2) | | | 11,338 | | | | | | 11,524 | | | | | | (2) | | | | | | 7 | | |

| Total Revenues | | | $ | 64,896 | | | | | $ | 64,112 | | | | | 1 | | % | | | | 2 | | % |

| Total Revenues | | | $ | 64,896 | | | | | $ | 64,112 | | | | | 1 | | % | | | | 2 | | % |

(1)In the first quarter of fiscal 2025, our Latin America market unit will move from Growth Markets to North America.

With this change, North America will become the Americas market and Growth Markets will become the Asia Pacific market.

(2)During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market.

Prior period amounts have been reclassified to conform with the current period presentation.

Revenues were driven by an increase in Italy, offset by declines in France and the United Kingdom.

Revenue growth was driven by Japan and Argentina, partially offset by declines in Australia and Brazil.

Argentina revenues grew in local currency due primarily to hyperinflation.

From an industry perspective, we are also experiencing reduced demand particularly in our Communications, Media & Technology industry group.

| | | | | | | | | | | | | | | | | | | | | | | | |

| Europe | | | 21.3 | | | 20.3 | | | | | | 5 | | | | | | 11 | | | | | |

| Growth Markets | | | 12.5 | | | 12.2 | | | | | | 3 | | | | | | 12 | | | | | |

(2)Previously referred to as our outsourcing business.

Our consulting revenue continues to be driven by helping our clients accelerate their digital transformation, including moving to the cloud, embedding security across the enterprise and adopting new technologies.

| 91% | | | | | | 733,000 | | | | | | 13% | | |

Utilization for fiscal 2023 was 91%, consistent with fiscal 2022.

During the second quarter of fiscal 2023, we initiated actions to streamline operations and transform our nonbillable corporate functions to reduce costs.

In addition, we adjust compensation in order to attract and retain appropriate numbers of qualified employees.

For the majority of our people, compensation increases became effective December 1st of fiscal 2023.

Given the overall inflationary environment, compensation has increased faster than in prior years, but is moderating.

Operating Expenses

Gross margin (Revenues less Cost of services as a percentage of Revenues) for fiscal 2023 was 32.3%, compared with 32.0% for fiscal 2022.

Sales and marketing and General and administrative costs as a percentage of revenues were 16.9% for fiscal 2023, compared with 16.8% for fiscal 2022.

General and administrative costs decreased 20 basis points as a percentage of revenues.

Operating margin (Operating income as a percentage of Revenues) for fiscal 2023 was 13.7%, compared with 15.2% for fiscal 2022.The business optimization costs recorded during fiscal 2023 reduced operating margin by 170 basis points.

Other Income (Expense), net

During fiscal 2023, we recorded a gain of $253 million related to our investment in Duck Creek Technologies.

The effective tax rates for fiscal 2023 and 2022 were 23.4% and 24.0%, respectively.

Earnings Per Share

(1)Previously referred to as our outsourcing business.

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| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| Europe | | | 21,285 | | | | | | 20,264 | | | | | | 5 | | | | | | 11 | | | | | | 33 | | | | | | 33 | | |

| Growth Markets | | | 12,531 | | | | | | 12,209 | | | | | | 3 | | | | | | 12 | | | | | | 20 | | | | | | 20 | | |

- North America revenues increased 4% in local currency, led by growth in Public Service for our U.S. federal business, Health and Utilities.

Revenue growth was driven by Germany, Italy and France.

Revenue growth was driven by Japan.

The increase as a percentage of revenues is primarily due to business optimization costs of $1,063 million recorded during fiscal 2023.

The increase in gross margin for fiscal 2023 was primarily due to lower labor costs, including lower subcontractor costs, partially offset by higher non-payroll costs, primarily for travel compared to fiscal 2022.

Sales and marketing expense for fiscal 2023 increased $474 million, or 8%, over fiscal 2022, and increased as a percentage of revenues to 10.3% over 9.9% during this period due to higher selling and other business development costs as a percentage of revenues.

During fiscal 2023, we recorded business optimization costs of $1,063 million, primarily for employee severance.

Operating income for fiscal 2023 decreased $557 million, or 6%, from fiscal 2022.

The business optimization costs reduced operating margin by 170 basis points.

| | | | 2023 | | | | | | | | | | | | 2022 | | | | | | | | | | | | | | |

| Europe | | | 2,333 | | | | | | 11 | | | | | | 2,437 | | | | | | 12 | | | | | | (105) | | |

| Growth Markets | | | 2,004 | | | | | | 16 | | | | | | 1,953 | | | | | | 16 | | | | | | 51 | | |

| Total | | | $ | 8,810 | | | | | 13.7 | | % | | | | $ | 9,367 | | | | | 15.2 | | % | | | | $ | (557) | |

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

These hedges, the most significant of which are U.S. [added: dollar/Euro, U.S.] dollar/Indian rupee, U.S. dollar/Japanese yen, U.S. [removed: dollar/Euro,] [added: dollar/U.K. pound,] U.S. dollar/Swiss franc, U.S. [removed: dollar/Australian dollar, U.S.] dollar/Chinese yuan, U.S. [removed: dollar/U.K. pound] [added: dollar/Australian dollar] and U.S. dollar/Philippine peso, are intended to offset remeasurement of the underlying assets and liabilities.

As of August 31, [removed: 2023,] [added: 2024,] it was anticipated that approximately [removed: $3] [added: $22] 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.

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 [removed: $856] [added: $655] million and [removed: $693] [added: $856] million as of August 31, [removed: 2023] [added: 2024] and [removed: 2022,] [added: 2023,] respectively.

The interest rate risk associated with our borrowing and investing activities as of August 31, [removed: 2023] [added: 2024] is not material in relation to our consolidated financial position, results of operations or cash flows.

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, [removed: 2023.][added: 2024.]

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 7A. Quantitative and Qualitative Disclosures About Market Risk | | | [removed: 46] [added: 50] | | |

Accenture is a leading global professional services company that helps the world’s leading [removed: businesses, governments and other] organizations build their digital core, optimize their operations, accelerate revenue growth and enhance [removed: citizen] services—creating tangible value at speed and scale.

We are a talent- and innovation-led company with approximately [removed: 733,000] [added: 774,000] people serving clients in more than 120 countries.

[removed: These capabilities,] [added: Our broad range of services, solutions and assets across Strategy & Consulting, Technology, Operations, Industry X and Song,] together with our culture of shared success and commitment to creating 360° value, enable us to help our clients reinvent and build trusted, lasting relationships.

| | | | | | | Fiscal [removed: 2023] [added: 2024] Highlights | | |

| We serve clients and manage our business through three geographic markets: North America, [removed: Europe] [added: EMEA (Europe, Middle East] and [removed: Growth Markets (Asia Pacific, Latin America, Africa] [added: Africa)] and [removed: the Middle East).] [added: Growth Markets.] These markets bring together all of our capabilities across our services, industries and functions to deliver value to our clients. In the first quarter of fiscal [removed: 2024,] [added: 2025,] our [removed: Middle East and Africa] [added: Latin America] market [removed: units] [added: unit] will move from Growth Markets to [removed: Europe, and] [added: North America. With this change, North America will become] the [removed: Europe] [added: Americas] market [removed: will be referred to as our Europe, Middle East] and [removed: Africa (EMEA) geographic] [added: Growth Markets will become the Asia Pacific] market. We go to market by industry, leveraging our deep expertise across our five industry groups—Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. Our integrated service teams meet client needs rapidly and at scale, leveraging our network of more than 100 innovation hubs, our technology expertise and ecosystem relationships, and our global delivery capabilities. | | | | | | [removed: $64.1B] [added: $64.9B] in revenues Our revenues are derived primarily from Forbes Global 2000 companies, governments and government agencies. We employed approximately [removed: 733,000] [added: 774,000] people as of August 31, [removed: 2023.] [added: 2024.] We have long-term relationships and have partnered with our top 100 clients for more than 10 years. | | |

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 3 | | |

| Fiscal [removed: 2023] [added: 2024] Investments | | | | | | | | | | | | | | |

| across [removed: 25] [added: 46] strategic acquisitions | | | | | | in research and development | | | | | | in learning and professional development | | |

During fiscal [removed: 2023,] [added: 2024,] we continued to make significant investments—in strategic acquisitions, in research and development (R&D) in our assets, platforms and industry and functional solutions, in patents and pending patents and in attracting, retaining and developing people.

[removed: In] [added: During] fiscal [removed: 2023,] [added: 2024,] we invested [removed: $2.5 billion across 25 strategic acquisitions, $1.3 billion in R&D, and] $1.1 billion in learning and professional development.

The core of our growth strategy is [added: to be our clients’ reinvention partner of choice,] delivering 360° value to our clients, people, shareholders, partners and [removed: communities by helping them continuously reinvent.][added: communities.]

Our strategy defines the areas in which we will drive growth, build differentiation [removed: via 360° value] and enable our clients to transform their organizations through technology, data and AI to create value every day.

Our managed services are strategic for our clients as companies seek to move [removed: faster] [added: faster, embrace AI] and [added: automation and] leverage our digital platforms and talent as well as reduce costs.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 4 | | |

Our geographic markets—North America, [removed: Europe] [added: EMEA] and Growth Markets—bring together integrated service teams, which typically consist of industry and functional experts, technology and capability specialists and professionals with local market knowledge and experience, to meet client needs.

[removed: ][added: ]

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 5 | | |

Underpinned by technology, data, analytics, AI, change management, [removed: talent] [added: talent, learning] and sustainability capabilities, our Strategy & Consulting services help architect and accelerate all aspects of an organization’s [removed: total enterprise] reinvention.

We provide a range of capabilities that addresses the challenges faced by organizations today, including how to achieve [removed: total enterprise] reinvention, manage change and develop new growth opportunities.

Our focus in our [added: Accenture] Labs includes furthering innovation beyond traditional boundaries, such as science and space technologies.

Our strong ecosystem relationships provide a significant competitive advantage, and we are a key partner of a broad range of technology providers, including Adobe, Alibaba, Amazon Web Services, Blue Yonder, Cisco, Databricks, Dell, Google, HPE, IBM RedHat, Microsoft, [added: NVIDIA,] Oracle, [added: Palo Alto Networks,] Pegasystems, Salesforce, SAP, ServiceNow, Snowflake, VMware, Workday and many others.

Through the use of data and transformative technologies such as [added: AI and generative] AI, Internet of Things, artificial reality/virtual reality, advanced robotics, digital twins and [removed: metaverse] [added: metaverse,] we help our clients reinvent to achieve greater resilience, productivity and sustainability in their core operations and design and engineer intelligent products faster and more cost effectively.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 6 | | |

| Percent of Group’s [removed: FY23] [added: FY24] Revenue | | | | | | | | |

| [removed: Wireline, wireless/mobile, broadcast, entertainment,] [added: B2C and B2B communications service providers (both fixed and mobile), MVNO (mobile virtual network operators) and network infrastructure companies inclusive of edge and IOT connectivity infrastructure, cable and satellite communications, broadcasters and TV networks,] gaming, print, online [removed: publishing; television networks, streaming services, content; sports including online, in-person, platform] and [removed: associated infrastructure; cable] [added: traditional publishing, entertainment, sports, content producers (including studios), content aggregators] and [removed: satellite communications] [added: streaming live events (sports)] and media infrastructure [removed: providers] [added: providers, integrated advertising agencies and creative] | | | Enterprise [added: technology, hardware,] and [added: associated manufacturing;] consumer technology, [removed: network] [added: electronics, batteries,] and [added: associated manufacturing; network] equipment [removed: manufacturers; silicon design, semiconductor design] and [removed: foundries;] [added: device providers and manufacturers,] data centers; [removed: AI computing manufacturers; high-tech/electronic manufacturing] [added: semiconductor] including [removed: battery, engineering] [added: silicon] design [removed: automation] and [added: development, foundries, capital equipment, and manufacturing;] medical equipment companies [added: and manufacturers] | | | Cloud-based enterprise and consumer software companies, large language model owners; both subscription and ad-driven consumer platforms spanning ecommerce, social, media, advertising and gaming | | |

| Percent of Group’s [removed: FY23] [added: FY24] Revenue | | | | | |

| Healthcare providers, such as hospitals, public health systems, policy-making authorities, health insurers (payers), and industry organizations and associations | | | Defense departments and military forces; public safety authorities; justice departments; human and social services agencies; educational institutions; non-profit organizations; cities; [added: transportation agencies;] and postal, customs, revenue and tax agencies | | |

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 37% of our Health & Public Service industry group’s revenues and [removed: 15%] [added: 17%] of our North America revenues in fiscal [removed: 2023.][added: 2024.]

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 7 | | |

| Food and beverage, household goods, personal care, tobacco, fashion/apparel, agribusiness and consumer health companies; supermarkets, hardline retailers, mass-merchandise discounters, department, quickserve and convenience stores and specialty retailers; aviation; and hospitality and travel services companies | | | Industrial & electrical equipment manufacturers and industrial suppliers; and construction, heavy equipment, consumer durables, engineering services, real estate, freight & logistics, aerospace & [removed: defense and] [added: defense,] automotive [added: & mobility] and public transportation companies | | | Biopharmaceutical, medical [removed: technology, and biotechnology companies] [added: technology] and distributors | | |

| Petrochemicals, specialty chemicals, polymers and plastics, gases and agricultural chemicals companies, as well as the metals, mining, forest products and building materials industries | | | [removed: Companies in the oil] [added: Oil] and gas [removed: industry,] [added: industries,] including upstream, midstream, downstream, oilfield services, clean energy and energy trading companies | | | Power generators and developers, [added: including nuclear, renewables and other conventional generators;] electric and gas transmission and distribution operators, energy and energy service retailers; water, waste and recycling service providers | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 8 | | |

We are a talent- and innovation-led organization with approximately [removed: 733,000] [added: 774,000] people as of August 31, [removed: 2023,] [added: 2024,] whose skills and specialization are a significant source of competitive differentiation.

We serve clients at any given time in more than 120 countries, with offices and operations in [removed: 49] [added: 52] countries.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 9 | | |

| We are [removed: now] 48% women, compared to our gender parity goal by 2025. And, we are currently [removed: 29%] [added: 30%] women managing directors, [removed: compared to] [added: in line with] our [removed: goal of 30% by 2025.] [added: 2025 goal.] We are also working toward our total workforce 2025 race and ethnicity goals in the U.S., the U.K., and South Africa, which we announced in 2020. •In the U.S., African American and Black colleagues represent 12% of our workforce, in line with our goal. Additionally, Hispanic American and Latinx colleagues represent [removed: 11%] [added: 10%] of our workforce, compared to our goal of 13%. •In the U.K., Black colleagues represent [removed: 5%] [added: 6%] of our workforce compared to our goal of 7%. •In South Africa, African Black colleagues represent [removed: 45%] [added: 47%] of our workforce compared to our goal of 68%. Coloured colleagues represent 10% of our workforce, in line with our goal. We are committed to pay equity and [removed: pay] [added: have processes in place to compensate our people fairly—across gender, race and ethnicity. Pay] equity at Accenture means that our people receive pay that is fair and consistent when considering similarity of work, location and tenure at career level. We conduct an annual pay equity review. As of our last [removed: review] [added: review,] which reflected [removed: annual] pay changes effective December 1, [removed: 2022,] [added: 2023,] we [removed: have] [added: had] dollar-for-dollar, 100% pay equity for women compared to men in every country where we operate (certain subsidiaries, [removed: including] recent acquisitions, [removed: and] countries with de minimis headcount [added: and temporary employees] were excluded from the analysis). By race and ethnicity, we likewise had dollar-for-dollar, 100% pay equity in the U.S., the U.K. and South Africa, which are the locations where we currently have the data available to use for this purpose. | | | | | | | | | | | | We are [removed: now] 48% Women compared to our goal of 50% by [removed: 2025] [added: 2025.] | | |

| | | | We are now [removed: 29%] [added: 30%] Women managing directors [removed: compared to] [added: in line with] our goal of 30% by [removed: 2025] [added: 2025.] | | | | | | | | | | | |

With our digital learning platform, we delivered approximately [removed: 40] [added: 44] million training hours, [removed: consistent] [added: an increase of 10% compared] with fiscal [removed: 2022.][added: 2023, predominantly due to generative AI training.]

We promoted approximately [removed: 123,000] [added: 97,000] people in fiscal [removed: 2023,] [added: 2024,] demonstrating our continued commitment to creating vibrant careers and opportunities for our people.

| $6.6B | | | | | | $1.2B | | | | | | $1.1B | | |

In fiscal 2024, we invested $6.6 billion across 46 strategic acquisitions, $1.2 billion in R&D, and $1.1 billion in learning and professional development, including 44 million training hours.

Our clients turn to us to help them drive reinvention with our unique combination of services across Strategy & Consulting, Technology, Operations, Industry X and Song.

Our strategists and deep industry, functional, customer and technology consultants work hand-in-hand with our clients and across services to shape and deliver these reinventions.

At the same time, we see AI as the new digital.

Like digital, AI is both a technology and a new way of working, and its full value will only come from strategies built on both productivity and growth.

And we believe it will be used in every part of the enterprise.

We also believe the introduction of generative AI signifies a transformative era that is set to drive growth for us and our clients.

To accomplish reinvention and take advantage of AI, businesses need to focus on talent, which includes: accessing the best people at the right time, place and cost; being a talent creator to keep people market-relevant; and unlocking the potential of talent.

As clients reinvent, we believe that trends such as sustainability will continue to be forces behind their need to reinvent and the outcomes of their reinventions.

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| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

We help our clients create new, hyper-personalized experiences and services that are intelligently designed to foster loyalty and drive growth by making customer interactions more compelling, useful, and simple from initial interaction through ongoing customer service.

Our suite of services spans design, digital products, marketing, commerce, and customer service.

We create products and experiences that resonate deeply with users across multiple channels.

We help brands amplify their value, by making their propositions clear and inspiring to stand out in a crowded marketplace.

Our commerce strategies are designed to enhance sales effectiveness and create seamless buying experiences.

Our customer service innovations help make support more responsive and accessible.

We bring cross industry expertise, underpinning these services with

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

technology.

We leverage the combined power of strategy, data and AI (including generative AI), ecosystem partnerships, and our ability to scale and manage programs on behalf of our clients.

By doing so, we enhance our creative processes, solve client challenges more effectively, and provide solutions that are designed to be advanced, ethically sound and sustainable to help our clients reinvent how they engage with their customers.

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| FY24 Revenues of $10.8B | | | | | | | | |

| 40% | | | 18% | | | 42% | | |

| FY24 Revenues of $11.6B | | | | | |

| FY24 Revenues of $13.8B | | | | | |

| Percent of Group’s FY24 Revenue | | | | | |

| 31% | | | 69% | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| FY24 Revenues of $19.6B | | | | | | | | |

| Percent of Group’s FY24 Revenue | | | | | | | | |

| 46% | | | 34% | | | 20% | | |

| FY24 Revenues of $9.1B | | | | | | | | |

| Percent of Group’s FY24 Revenue | | | | | | | | |

| 29% | | | 25% | | | 46% | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

Among our people who participated in the Great Place To Work® Trust Index Survey™, 78% agreed that “Taking everything into account, I would say this is a great place to work.” Additionally, we are recognized as a top 10 place to work in 11 countries, representing more than 70% of our people.

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

We are uniquely able to deliver tangible outcomes because of our broad range of services, solutions and assets across Strategy & Consulting, Technology, Operations, Industry X and Song.

| | | | | | | | | | | | |

| $2.5B | | | | | | $1.3B | | | | | | $1.1B | | |

We believe that the companies that will lead in the next decade need to harness the five key forces of change we have identified—total enterprise reinvention, talent, sustainability, the metaverse continuum and the ongoing technology revolution.

We are investing and co-creating with clients and partners to lead in helping our clients thrive across these forces, which we expect to have different time horizons.

Today, the demand we continue to see across our geographic markets, services and industries is being primarily driven by the first two, as companies are in the early stages of harnessing these forces.

We have summarized below each of the five key forces as we currently see them evolving.

- Total enterprise reinvention, as we believe every part of every business must be transformed by technology, data and AI, with new ways of working and engaging with customers, employees and partners, and new business models, products and services.

We are helping clients build their digital core, optimize operations and accelerate growth.

- Talent, as companies must be able to access great talent, be talent creators not just consumers, and unlock the potential of their people—from the ways they organize and work, to their culture, to their employee value proposition.

- Sustainability, as consumers, employees, business partners, regulators and investors are demanding companies move from commitment to action—we believe every business must be a sustainable business.

- The metaverse continuum, moving seamlessly between virtual and physical, which we believe will provide even greater possibilities in the next waves of digital transformation.

- The ongoing technology revolution, from the rich innovation to come in the powerful technologies being used to transform companies today, to the new fields of the future, from quantum computing, to science and space technology.

We believe that helping clients navigate these five key forces of change will, in turn, drive our growth.

We strive to accelerate growth and value for our clients across industries through sustained customer relevance with emerging channels, technologies, including generative AI, and models tied to the ever-changing needs and preferences of business-to-business and business-to-consumer customers.

Our capabilities span ideation to execution: growth, product and experience design; technology and experience platforms; creative, media and marketing strategy; and campaign, content and channel orchestration.

With strong client relationships and deep industry expertise, we help our clients operate at speed through the potential of imagination, technology and intelligence.

| FY23 Revenues of $11.5B | | | | | | | | |

| 42% | | | 16% | | | 42% | | |

| FY23 Revenues of $12.1B | | | | | |

| FY23 Revenues of $12.6B | | | | | |

| 32% | | | 68% | | |

| FY23 Revenues of $19.1B | | | | | | | | |

| 48% | | | 33% | | | 19% | | |

| FY23 Revenues of $8.9B | | | | | | | | |

| 31% | | | 24% | | | 45% | | |

One of our surveys, which was conducted in November 2022 and measures how our people experience our culture, shows that 91% of our global respondents believe they can work to their potential because they are in an environment where they are treated with respect and in an appropriate manner.

During fiscal 2023, we invested $1.1 billion in continuous learning and development.

We expect to double our Data & AI Practice to 80,000 people through hiring, training and acquisitions over the next three years.

During the second quarter of fiscal 2023, we initiated actions to streamline operations and transform our nonbillable corporate functions to reduce costs.

Accenture is recognized as a top 10 place to work in eight countries, representing 70% of our people: No. 1 in Argentina, No. 2 in Mexico and the Philippines, No. 5 in Brazil, Indonesia and the U.S., and No. 10 in Chile on the Great Place to Work® list of Best Workplaces™, and No. 2 on Business Today's Best Companies to Work For in India.

The most significant aspects of our environmental footprint are the greenhouse gas emissions related to electricity used in our locations, as well as business travel and purchased goods and services.

In 2020, we signed the UN Global Compact Business Ambition for 1.5°C Pledge, joining leading companies in pledging to do our part to keep global warming below 1.5° Celsius, in alignment with the Paris Agreement and the criteria and recommendations of the Science Based Targets initiative (SBTi).

We are continuing to work toward our goal of net-zero emissions by 2025 by first focusing on reductions across our Scope 1, 2, and 3 emissions and then removing any remaining emissions through nature-based carbon removal projects.

We are also establishing new goals to align with the SBTi’s criteria, guidance and recommendations for setting science-based net-zero targets.

In 2023, we set a new, near-term target aligned to 2030, which was approved by the SBTi.

Carbon Reduction

| •Renewable electricity. In 2023, we achieved our goal of 100% renewable electricity in our offices. As we do not own our office buildings and procure most of our energy from the grid, we increase our renewable electricity by purchasing renewable electricity contracts equivalent to the amount of electricity we consume. Going forward, we plan to maintain 100% renewable electricity on an annual basis through continued purchase of renewable electricity contracts. As we purchase renewable electricity, we also support the generation of more renewable sources of electricity. | | | | | | Achieved 100% renewable electricity by the end of 2023 | | | | | |

| •Enabling low carbon business travel. We continue to use technology to facilitate more cost and carbon-efficient delivery for our clients and our business and have implemented an internal carbon price on travel to encourage climate smart travel decisions. In addition, we have developed analytics and reporting focused on our business travel emissions so that we can share emissions data with our clients as part of our delivery activities. •Engaging our suppliers. We are working with our suppliers to reduce our Scope 3 emissions. Our goal is that 90% of our key suppliers disclose their environmental targets and the actions being taken to reduce emissions by the end of 2025. Our suppliers are making good progress, with 68% of key suppliers disclosing their targets and 75% disclosing the actions they are taking as of December 2022. Key suppliers are defined as vendors that represent a significant portion of our 2019 Scope 3 emissions. | | | | | | | | | | | |

|  | | | Leo Framil, 54, became our chief executive officer—Growth Markets in September 2022. From January 2016 to September 2022, Mr. Framil served as our market unit lead in Latin America. Prior to January 2016, Mr. Framil led Financial Services in Latin America. Mr. Framil was with Accenture from March 1992 until March 1997 before rejoining in October 1998. | | |

For the fiscal year ended August 31, [removed: 2023][added: 2024]

[removed: ][added: ]

The aggregate market value of the common equity of the registrant held by non-affiliates of the registrant on February [removed: 28, 2023] [added: 29, 2024] was approximately [removed: $167,632,186,277] [added: $235,672,170,215] 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 [removed: $265.55] [added: $374.78] per share and on the par value of the registrant’s Class X ordinary shares, par value $0.0000225 per share.

The number of shares of the registrant’s Class A ordinary shares, par value $0.0000225 per share, outstanding as of September [removed: 28, 2023] [added: 30, 2024] was [removed: 664,786,627] [added: 672,684,852] (which number includes [removed: 37,174,510] [added: 47,829,204] 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 September [removed: 28, 2023] [added: 30, 2024] was [removed: 325,438.][added: 307,754.]

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 [removed: January 31, 2024,] [added: February 6, 2025,] 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, [removed: 2023.][added: 2024.]

| Item 1. | | | [removed: [Business](#ib27dbf7135a348d999ca3c77ffa8e6d8_13)] [added: [Business](#i2a746de89e024fc2a7c7f0ca79088e67_13)] | | | [removed: [2](#ib27dbf7135a348d999ca3c77ffa8e6d8_13)] [added: [2](#i2a746de89e024fc2a7c7f0ca79088e67_13)] | | |

| Item 1A. | | | [Risk [removed: Factors](#ib27dbf7135a348d999ca3c77ffa8e6d8_46)] [added: Factors](#i2a746de89e024fc2a7c7f0ca79088e67_46)] | | | [removed: [16](#ib27dbf7135a348d999ca3c77ffa8e6d8_46)] [added: [18](#i2a746de89e024fc2a7c7f0ca79088e67_46)] | | |

| Item 1B. | | | [Unresolved Staff [removed: Comments](#ib27dbf7135a348d999ca3c77ffa8e6d8_49)] [added: Comments](#i2a746de89e024fc2a7c7f0ca79088e67_49)] | | | [removed: [30](#ib27dbf7135a348d999ca3c77ffa8e6d8_49)] [added: [32](#i2a746de89e024fc2a7c7f0ca79088e67_49)] | | |

| Item 1C. | | | [removed: [Cybersecurity](#ib27dbf7135a348d999ca3c77ffa8e6d8_1930)] [added: [Cybersecurity](#i2a746de89e024fc2a7c7f0ca79088e67_52)] | | | [removed: [30](#ib27dbf7135a348d999ca3c77ffa8e6d8_1930)] [added: [33](#i2a746de89e024fc2a7c7f0ca79088e67_52)] | | |

| Item 2. | | | [removed: [Properties](#ib27dbf7135a348d999ca3c77ffa8e6d8_52)] [added: [Properties](#i2a746de89e024fc2a7c7f0ca79088e67_55)] | | | [removed: [30](#ib27dbf7135a348d999ca3c77ffa8e6d8_52)] [added: [34](#i2a746de89e024fc2a7c7f0ca79088e67_55)] | | |

| Item 3. | | | [Legal [removed: Proceedings](#ib27dbf7135a348d999ca3c77ffa8e6d8_55)] [added: Proceedings](#i2a746de89e024fc2a7c7f0ca79088e67_58)] | | | [removed: [30](#ib27dbf7135a348d999ca3c77ffa8e6d8_55)] [added: [34](#i2a746de89e024fc2a7c7f0ca79088e67_58)] | | |

| Item 4. | | | [Mine Safety [removed: Disclosures](#ib27dbf7135a348d999ca3c77ffa8e6d8_58)] [added: Disclosures](#i2a746de89e024fc2a7c7f0ca79088e67_61)] | | | [removed: [30](#ib27dbf7135a348d999ca3c77ffa8e6d8_58)] [added: [34](#i2a746de89e024fc2a7c7f0ca79088e67_61)] | | |

| Item 5. | | | [Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity [removed: Securities](#ib27dbf7135a348d999ca3c77ffa8e6d8_64)] [added: Securities](#i2a746de89e024fc2a7c7f0ca79088e67_67)] | | | [removed: [31](#ib27dbf7135a348d999ca3c77ffa8e6d8_64)] [added: [35](#i2a746de89e024fc2a7c7f0ca79088e67_67)] | | |

| Item 6. | | | [removed: [\[Reserved\]](#ib27dbf7135a348d999ca3c77ffa8e6d8_67)] [added: [\[Reserved\]](#i2a746de89e024fc2a7c7f0ca79088e67_70)] | | | [removed: [32](#ib27dbf7135a348d999ca3c77ffa8e6d8_67)] [added: [36](#i2a746de89e024fc2a7c7f0ca79088e67_70)] | | |

| Item 7. | | | [Management’s Discussion and Analysis of Financial Condition and Results of [removed: Operations](#ib27dbf7135a348d999ca3c77ffa8e6d8_70)] [added: Operations](#i2a746de89e024fc2a7c7f0ca79088e67_73)] | | | [removed: [33](#ib27dbf7135a348d999ca3c77ffa8e6d8_70)] [added: [37](#i2a746de89e024fc2a7c7f0ca79088e67_73)] | | |

| Item 7A. | | | [Quantitative and Qualitative Disclosures about Market [removed: Risk](#ib27dbf7135a348d999ca3c77ffa8e6d8_100)] [added: Risk](#i2a746de89e024fc2a7c7f0ca79088e67_103)] | | | [removed: [45](#ib27dbf7135a348d999ca3c77ffa8e6d8_100)] [added: [49](#i2a746de89e024fc2a7c7f0ca79088e67_103)] | | |

| Item 8. | | | [Financial Statements and Supplementary [removed: Data](#ib27dbf7135a348d999ca3c77ffa8e6d8_103)] [added: Data](#i2a746de89e024fc2a7c7f0ca79088e67_106)] | | | [removed: [46](#ib27dbf7135a348d999ca3c77ffa8e6d8_103)] [added: [50](#i2a746de89e024fc2a7c7f0ca79088e67_106)] | | |

| Item 9. | | | [Changes in and Disagreements With Accountants on Accounting and Financial [removed: Disclosure](#ib27dbf7135a348d999ca3c77ffa8e6d8_106)] [added: Disclosure](#i2a746de89e024fc2a7c7f0ca79088e67_109)] | | | [removed: [46](#ib27dbf7135a348d999ca3c77ffa8e6d8_106)] [added: [50](#i2a746de89e024fc2a7c7f0ca79088e67_109)] | | |

| Item 9A. | | | [Controls and [removed: Procedures](#ib27dbf7135a348d999ca3c77ffa8e6d8_109)] [added: Procedures](#i2a746de89e024fc2a7c7f0ca79088e67_112)] | | | [removed: [46](#ib27dbf7135a348d999ca3c77ffa8e6d8_109)] [added: [50](#i2a746de89e024fc2a7c7f0ca79088e67_112)] | | |

| Item 9B. | | | [Other [removed: Information](#ib27dbf7135a348d999ca3c77ffa8e6d8_112)] [added: Information](#i2a746de89e024fc2a7c7f0ca79088e67_115)] | | | [removed: [47](#ib27dbf7135a348d999ca3c77ffa8e6d8_112)] [added: [51](#i2a746de89e024fc2a7c7f0ca79088e67_115)] | | |

| Item 9C. | | | [Disclosure Regarding Foreign Jurisdictions that Prevent [removed: Inspections](#ib27dbf7135a348d999ca3c77ffa8e6d8_115)] [added: Inspections](#i2a746de89e024fc2a7c7f0ca79088e67_121)] | | | [removed: [47](#ib27dbf7135a348d999ca3c77ffa8e6d8_115)] [added: [51](#i2a746de89e024fc2a7c7f0ca79088e67_121)] | | |

| Item 10. | | | [Directors, Executive Officers and Corporate [removed: Governance](#ib27dbf7135a348d999ca3c77ffa8e6d8_121)] [added: Governance](#i2a746de89e024fc2a7c7f0ca79088e67_127)] | | | [removed: [48](#ib27dbf7135a348d999ca3c77ffa8e6d8_121)] [added: [52](#i2a746de89e024fc2a7c7f0ca79088e67_127)] | | |

| Item 11. | | | [Executive [removed: Compensation](#ib27dbf7135a348d999ca3c77ffa8e6d8_124)] [added: Compensation](#i2a746de89e024fc2a7c7f0ca79088e67_130)] | | | [removed: [48](#ib27dbf7135a348d999ca3c77ffa8e6d8_124)] [added: [52](#i2a746de89e024fc2a7c7f0ca79088e67_130)] | | |

| Item 12. | | | [Security Ownership of Certain Beneficial Owners and Management and Related Shareholder [removed: Matters](#ib27dbf7135a348d999ca3c77ffa8e6d8_127)] [added: Matters](#i2a746de89e024fc2a7c7f0ca79088e67_133)] | | | [removed: [49](#ib27dbf7135a348d999ca3c77ffa8e6d8_127)] [added: [53](#i2a746de89e024fc2a7c7f0ca79088e67_133)] | | |

| Item 13. | | | [Certain Relationships and Related Transactions, and Director [removed: Independence](#ib27dbf7135a348d999ca3c77ffa8e6d8_130)] [added: Independence](#i2a746de89e024fc2a7c7f0ca79088e67_136)] | | | [removed: [49](#ib27dbf7135a348d999ca3c77ffa8e6d8_130)] [added: [53](#i2a746de89e024fc2a7c7f0ca79088e67_136)] | | |

| Item 14. | | | [Principal Accountant Fees and [removed: Services](#ib27dbf7135a348d999ca3c77ffa8e6d8_133)] [added: Services](#i2a746de89e024fc2a7c7f0ca79088e67_139)] | | | [removed: [50](#ib27dbf7135a348d999ca3c77ffa8e6d8_133)] [added: [54](#i2a746de89e024fc2a7c7f0ca79088e67_139)] | | |

| Item 15. | | | [Exhibits, Financial Statement [removed: Schedules](#ib27dbf7135a348d999ca3c77ffa8e6d8_139)] [added: Schedules](#i2a746de89e024fc2a7c7f0ca79088e67_145)] | | | [removed: [51](#ib27dbf7135a348d999ca3c77ffa8e6d8_139)] [added: [55](#i2a746de89e024fc2a7c7f0ca79088e67_145)] | | |

| Item 16. | | | [Form 10-K [removed: Summary](#ib27dbf7135a348d999ca3c77ffa8e6d8_142)] [added: Summary](#i2a746de89e024fc2a7c7f0ca79088e67_148)] | | | [removed: [53](#ib27dbf7135a348d999ca3c77ffa8e6d8_142)] [added: [57](#i2a746de89e024fc2a7c7f0ca79088e67_148)] | | |

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Part I | | | 1 | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 1. Business | | | 2 | | |

| [Signatures](#i2a746de89e024fc2a7c7f0ca79088e67_151) | | | | | | [58](#i2a746de89e024fc2a7c7f0ca79088e67_151) | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| [Signatures](#ib27dbf7135a348d999ca3c77ffa8e6d8_145) | | | | | | [54](#ib27dbf7135a348d999ca3c77ffa8e6d8_145) | | |

| | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| ACCENTURE 2024 FORM 10-K | | | | | | Item 1C. Cybersecurity | | | 33 | | |

Cybersecurity Risk Management and Strategy

Safeguarding data and systems is one of our most important responsibilities in building and maintaining trust, not only with our people but also with our clients and other stakeholders.

Our cybersecurity risk management program is integrated into our overall enterprise risk management system and is supported by controls, policies and processes implemented across the enterprise and is designed to protect our network/technical infrastructure and the data of Accenture, our clients and our people.

Our internal cybersecurity team collaborates closely with our information technology team and Accenture Security, a leading provider of end-to-end cybersecurity services, including strategy, protection, resilience and industry-specific cyber services, to continually innovate security solutions intended to address the evolving threat landscape.

Our security framework leverages a hybrid set of internationally recognized standards, including but not limited to, ISO 27001/27701, NIST Cyber Security Framework, CSA Security Trust and Assurance Registry, and CIS Critical Security Controls.

We regularly measure our security posture and resilience through risk assessments, penetration testing and external validation conducted by third-party assessors and auditors.

Threat intelligence sources, including those provided by Accenture Security, are also used to inform our security strategy, understand the threat landscape, and enable security risk and procedures to be integrated into the business.

Our key strategic security programs include secure integration of acquisitions and supplier cyber risk management.

We utilize systems and processes designed to oversee, identify, and reduce the potential impact of cybersecurity incidents at third-party vendors, service providers or clients.

Our infrastructure vulnerability scanning and configuration compliance approach includes real-time threat detection and monitoring of threats via our security information and event management and endpoint detection and response tools to respond to security incidents at speed.

We monitor for secure configuration of servers, network devices, containers and other cloud services, evaluate risks in new programs, and regularly review and strengthen our security controls.

Protecting client data is a top business priority supported by our global client data protection (CDP) program.

A CDP plan is developed for our clients and is designed to provide end-to-end security risk management covering physical, application, infrastructure, and data security.

The CDP program also arms our project teams with tools and controls that enable them to identify and mitigate security risks over the lifecycle of a client project.

Accenture leadership reviews and monitors CDP monthly metrics, which are intended to provide oversight and accountability.

All Accenture people complete annual core information security and data privacy training, delivered in multiple courses throughout the year, to stay up-to-date on security practices and threats.

In addition, our people in internal- and client-data-sensitive roles complete specialized, targeted security training to increase knowledge about role-specific threats, concepts and practices.

These interactive learning programs are focused on strengthening foundational knowledge and responding to emerging threats.

Agile and flexible, our training program has garnered industry recognition for its innovative approach and effectiveness.

In the event of a cybersecurity incident, we have robust playbooks to guide our incident procedures.

These procedures provide a standardized framework for responding to cybersecurity incidents and include taking action to limit and contain the spread of the incident within our environment, analyzing whether and the extent to which any data may have been compromised and conducting forensic analysis to determine severity.

We also have internal and external reporting and communication plans that address reporting findings and keeping senior management and other key stakeholders informed and involved as appropriate.

Once an incident is resolved, a comprehensive post-incident review process is conducted.

We describe the risks from cybersecurity threats, including previous cybersecurity incidents, in Part I, Item 1A.

Risk Factors – “We face legal, reputational and financial risks from any failure to protect client and/or Accenture data from security incidents or cyberattacks”.

To date these risks and incidents have not had a material impact on us, including our business strategy, results of operations, and financial condition; however, there is no assurance that such impacts will not be material in the future.

Cybersecurity threats are constantly expanding and evolving, becoming increasingly sophisticated and complex, increasing the difficulty of detecting and defending against them and maintaining effective security measures and protocols.

Cybersecurity Governance

Our enterprise risk management program is an annual and ongoing process designed to identify, assess and manage Accenture’s risk exposures over the short-, intermediate- and long-term.

Our enterprise risk management program and disclosure controls and procedures are designed to appropriately escalate key risks to the Board of Directors, as well as to analyze potential risks for disclosure.

As part of our Board of Directors’ role in overseeing the Company’s enterprise risk

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| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| ACCENTURE 2024 FORM 10-K | | | | | | Item 1C. Cybersecurity | | | 34 | | |

management program, the Board devotes time and attention to cybersecurity and data privacy-related risks, with the Audit Committee of the Board of Directors responsible for overseeing information technology risk exposures, including cybersecurity, data privacy and data security.

The Audit Committee receives reports on cybersecurity and data privacy matters and related risk exposures from management, including our chief information security officer (“CISO”), at least twice a year and more frequently as applicable.

In addition, the Audit Committee’s quarterly enterprise risk management updates include developments regarding IT security and data protection.

Recent topics included evolving generative AI threats, social engineering resistance and deepfake readiness.

The Audit Committee regularly updates the Board on such matters and the Board also periodically receives reports from management directly.

Not Applicable.

In total, we have facilities and operations in more than 200 cities in [removed: 49] [added: 52] countries around the world.

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Part II | | | [removed: 31] [added: 35] | | |

As of September [removed: 28, 2023,] [added: 30, 2024,] there were [removed: 369] [added: 14] holders of record of Accenture plc Class [removed: A] [added: X] ordinary shares.

As of September [removed: 28, 2023,] [added: 30, 2024,] there were [removed: 14] [added: 367] holders of record of Accenture plc Class [removed: X] [added: A] ordinary shares.

For information about our dividend activity during fiscal [removed: 2023,] [added: 2024,] see Note 14 (Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”

On September [removed: 27, 2023,] [added: 25, 2024,] the Board of Directors of Accenture plc declared a quarterly cash dividend of [removed: $1.29] [added: $1.48] per share on our Class A ordinary shares for shareholders of record at the close of business on October [removed: 12, 2023,] [added: 10, 2024,] payable on November 15, [removed: 2023.][added: 2024.]

For the remainder of fiscal [removed: 2024,] [added: 2025,] we expect to declare additional quarterly dividends in December [removed: 2023] [added: 2024] and March and June [removed: 2024,] [added: 2025,] to be paid in February, May and August [removed: 2024,] [added: 2025,] respectively, subject to the approval of the Board of Directors.

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 5. Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities | | | [removed: 32] [added: 36] | | |

The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal [removed: 2023.][added: 2024.]

During the fourth quarter of fiscal [removed: 2023,] [added: 2024,] we purchased [removed: 3,149,838] [added: 2,000,308] Accenture plc Class A ordinary shares under this program for an aggregate price of [removed: $984] [added: $605] million.

(3)As of August 31, [removed: 2023,] [added: 2024,] our aggregate available authorization for share purchases and redemptions was [removed: $2,490] [added: $2,694] 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, [removed: 2023,] [added: 2024,] the Board of Directors of Accenture plc has authorized an aggregate of [removed: $46.1] [added: $50.1] billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc. On September [removed: 27, 2023,] [added: 25, 2024,] the Board of Directors of Accenture plc approved $4,000 million in additional share repurchase authority, bringing Accenture’s total outstanding authority to [removed: $6,490] [added: $6,694] million.

(4)During the fourth quarter of fiscal [removed: 2023,] [added: 2024,] Accenture purchased [removed: 53,469] [added: 72,255] Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs.

| June 1, 2024 — June 30, 2024 | | | | | | 1,268,456 | | | | | | $ | 291.18 | | | | | 1,247,913 | | | | | | $ | 2,937 | |

| July 1, 2024 — July 31, 2024 | | | | | | 395,110 | | | | | | 315.91 | | | | | | 382,304 | | | | | | 2,815 | | |

| August 1, 2024 — August 31, 2024 | | | | | | 408,997 | | | | | | 327.47 | | | | | | 370,091 | | | | | | 2,694 | | |

| Total (4) | | | | | | 2,072,563 | | | | | | $ | 303.05 | | | | | 2,000,308 | | | | | | | | |

| June 1, 2023 — June 30, 2023 | | | | | | 1,188,903 | | | | | | $ | 309.36 | | | | | 1,164,794 | | | | | | $ | 3,115 | |

| July 1, 2023 — July 31, 2023 | | | | | | 933,053 | | | | | | 314.28 | | | | | | 922,584 | | | | | | 2,824 | | |

| August 1, 2023 — August 31, 2023 | | | | | | 1,081,351 | | | | | | 313.96 | | | | | | 1,062,460 | | | | | | 2,490 | | |

| Total (4) | | | | | | 3,203,307 | | | | | | $ | 312.35 | | | | | 3,149,838 | | | | | | | | |

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations | | | [removed: 33] [added: 37] | | |

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 9A. Controls and Procedures | | | [removed: 47] [added: 51] | | |

There has been no change in our internal control over financial reporting that occurred during the fourth quarter of fiscal [removed: 2023] [added: 2024] that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

The table below summarizes the terms of trading arrangements adopted or terminated by our executive officers or directors during the fourth quarter of fiscal [removed: 2023.][added: 2024.]

| Julie Sweet | | | Chair and chief executive officer | | | Adopted on July [removed: 31, 2023] [added: 22, 2024] | | | October [removed: 29, 2023] [added: 21, 2024] - July 24, [removed: 2024] [added: 2025] | | | [removed: 45,000] [added: 32,600] | | |

| Manish Sharma | | | Chief executive [removed: officer—North America] [added: officer—the Americas] | | | Adopted on July [removed: 31, 2023] [added: 9, 2024] | | | October [removed: 29, 2023] [added: 22, 2024] - July 24, [removed: 2024] [added: 2025] | | | [removed: 9,000] [added: 9,300] | | |

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Part III | | | [removed: 48] [added: 52] | | |

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 [removed: 2023] [added: 2024] Annual General Meeting of Shareholders filed with the SEC on December 13, [removed: 2022.][added: 2023.]

The remaining information called for by Item 10 will be included in the sections captioned “Appointment of Directors,” “Corporate Governance” and “Beneficial Ownership” included in the definitive proxy statement relating to the [removed: 2024] [added: 2025] Annual General Meeting of Shareholders of Accenture plc to be held on [removed: January 31, 2024] [added: February 6, 2025] 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 [removed: 2023] [added: 2024] fiscal year covered by this Form 10-K.

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 [removed: 2024] [added: 2025] Annual General Meeting of Shareholders of Accenture plc to be held on [removed: January 31, 2024] [added: February 6, 2025] 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 [removed: 2023] [added: 2024] fiscal year covered by this Form 10-K.

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters | | | [removed: 49] [added: 53] | | |

The following table sets forth, as of August 31, [removed: 2023,] [added: 2024,] certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued.

| Amended and Restated 2010 Share Incentive Plan | | | | | | [removed: 16,061,394] [added: 16,220,558] | | | (2) | | | | | | — | | | | | | [removed: 19,452,323] [added: 27,270,917] | | |

| Amended and Restated 2010 Employee Share Purchase Plan | | | | | | — | | | | | | | | | N/A | | | | | | [removed: 10,480,686] [added: 50,575,968] | | |

(2)Consists of [removed: 16,061,394] [added: 16,220,558] restricted share units, with performance-based awards assuming maximum performance.

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 [removed: 2024] [added: 2025] Annual General Meeting of Shareholders of Accenture plc to be held on [removed: January 31, 2024] [added: February 6, 2025] 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 [removed: 2023] [added: 2024] fiscal year covered by this Form 10-K.

| Total | | | | | | 16,229,823 | | | | | | | | | | | | | | | 77,846,885 | | |

| Total | | | | | | 16,070,659 | | | | | | | | | | | | | | | 29,933,009 | | |

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 [removed: 2024] [added: 2025] Annual General Meeting of Shareholders of Accenture plc to be held on [removed: January 31, 2024] [added: February 6, 2025] 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 [removed: 2023] [added: 2024] fiscal year covered by this Form 10-K.

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Item 14. Principal Accountant Fees [removed: And] [added: and] Services | | | [removed: 50] [added: 54] | | |

The information called for by Item 14 will be included in the section captioned “Audit” included in the definitive proxy statement relating to the [removed: 2024] [added: 2025] Annual General Meeting of Shareholders of Accenture plc to be held on [removed: January 31, 2024] [added: February 6, 2025] 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 [removed: 2023] [added: 2024] fiscal year covered by this Form 10-K.

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Part IV | | | [removed: 51] [added: 55] | | |

Financial Statements as of August 31, [removed: 2023] [added: 2024] and [removed: August 31, 2022] [added: 2023] and for the three years ended August 31, [removed: 2023—Included] [added: 2024—Included] in Part II of this Form 10-K:

| Exhibit Number | | | | | | Exhibit | | | | | | | | | [added: | | |]

| 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, [removed: 2018](http://www.sec.gov/Archives/edgar/data/1467373/000146737318000078/exhibit31amendedandrestate.htm))] [added: 2018](https://www.sec.gov/Archives/edgar/data/1467373/000146737318000078/exhibit31amendedandrestate.htm))] | | | | | | | | | [added: | | |]

| 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, [removed: 2009](http://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex32.htm)] [added: 2009](https://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex32.htm)] (the “8-K12B”)) | | | | | | | | | [added: | | |]

| 4.1 | | | | | | Description of Accenture plc’s Securities ([filed [removed: herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000324/a831202310-kexhibit41.htm))] [added: herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000278/a831202410-kexhibit41.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: 10-Q](http://www.sec.gov/Archives/edgar/data/1134538/000095013705004264/c93234exv9w1.htm)] [added: 10-Q](https://www.sec.gov/Archives/edgar/data/1134538/000095013705004264/c93234exv9w1.htm)] (File No. 001-16565)) | | | | | | | | | [added: | | |]

| 10.2 | | | | | | Assumption Agreement of the Amended and Restated Voting Agreement, dated September 1, 2009 (incorporated by reference to [Exhibit 10.4 to the [removed: 8-K12B](http://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex104.htm))] [added: 8-K12B](https://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex104.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: S-1](http://www.sec.gov/Archives/edgar/data/1134538/000095013001500748/dex102.htm)] [added: S-1](https://www.sec.gov/Archives/edgar/data/1134538/000095013001500748/dex102.htm)] (File No. 333-59194) filed on April 19, 2001) | | | | | | | | | [added: | | |]

| 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 [removed: 8-K12B](http://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex101.htm))] [added: 8-K12B](https://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex101.htm))] | | | | | | | | | [added: | | |]

| 10.5* | | | | | | 2001 Share Incentive Plan (incorporated by reference to [Exhibit 10.3 to the Accenture Ltd Registration Statement on Form [removed: S-1/A](http://www.sec.gov/Archives/edgar/data/1134538/000095013001502978/dex103.htm)] [added: S-1/A](https://www.sec.gov/Archives/edgar/data/1134538/000095013001502978/dex103.htm)] (File No. 333-59194) filed on July 12, 2001) | | | | | | | | | [added: | | |]

| 10.6* | | | | | | Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to [Exhibit 10.1 to Accenture plc’s 8-K filed on January [removed: 26, 2022](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000041/exhibit101ar2010sipjan2022.htm))] [added: 31, 2024](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000032/acn01312024agmex101ar2010s.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: February 3, 2016](http://www.sec.gov/Archives/edgar/data/1467373/000146737316000685/exhibit102amended2010espp.htm))] [added: January 31, 2024](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000032/acn01312024agmex102ar2010e.htm))] | | | | | | | | | [added: | | |]

| [removed: 10.8] [added: 10.9] | | | | | | 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 [removed: S-1/A](http://www.sec.gov/Archives/edgar/data/1134538/000095013001502831/dex109.htm)] [added: S-1/A](https://www.sec.gov/Archives/edgar/data/1134538/000095013001502831/dex109.htm)] (the “July 2, 2001 Form S-1/A”)) | | | | | | | | | [added: | | |]

| [removed: 10.9] [added: 10.10] | | | | | | 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 [removed: 8-K12B](http://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex102.htm))] [added: 8-K12B](https://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex102.htm))] | | | | | | | | | [added: | | |]

| [removed: 10.10*] [added: 10.11*] | | | | | | Form of Employment Agreement of executive officers in the United States (incorporated by reference to [Exhibit 10.3 to the February 28, 2013 [removed: 10-Q](http://www.sec.gov/Archives/edgar/data/1467373/000146737313000192/acn-20130228xex103.htm))] [added: 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737313000192/acn-20130228xex103.htm))] | | | | | | | | | [added: | | |]

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| [removed: 10.11*] [added: 10.12*] | | | | | | 2012 Employment Contract between Accenture SAS and Jean-Marc Ollagnier, together with 2017 and 2022 Addenda (incorporated by reference to [Exhibit 10.12 to the August 31, 2022 10-K](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000295/a8312021210-kexhibit1012.htm)) | | | | | | | | | [added: | | |]

| [removed: 10.12*] [added: 10.36*] | | | | | | Retirement Agreement between Accenture LLP and Jimmy Etheredge [removed: ([filed herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000324/a831202310-kexhibit1012.htm))] [added: (incorporated by reference to [Exhibit 10.12 to the August 31, 2023 10-K](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000324/a831202310-kexhibit1012.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: S-1/A](http://www.sec.gov/Archives/edgar/data/1134538/000095013001502831/dex1011.htm))] [added: S-1/A](https://www.sec.gov/Archives/edgar/data/1134538/000095013001502831/dex1011.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: 10-K](http://www.sec.gov/Archives/edgar/data/1467373/000146737313000482/acn831201310-kexhibit1021.htm))] [added: 10-K](https://www.sec.gov/Archives/edgar/data/1467373/000146737313000482/acn831201310-kexhibit1021.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: S-1/A](http://www.sec.gov/Archives/edgar/data/1134538/000095013001502831/dex1012.htm))] [added: S-1/A](https://www.sec.gov/Archives/edgar/data/1134538/000095013001502831/dex1012.htm))] | | | | | | | | | [added: | | |]

| 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 [removed: 8-K12B](http://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex103.htm))] [added: 8-K12B](https://www.sec.gov/Archives/edgar/data/1467373/000119312509185098/dex103.htm))] | | | | | | | | | [added: | | |]

| 10.17* | | | | | | 2015 Sub-plan for Restricted Share Units Granted in France, as amended (incorporated by reference to [Exhibit 10.1 to the February 28, 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex101.htm) ) | | | | | | | | | [added: | | |]

| 10.18* | | | | | | Form of Director Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to [Exhibit 10.1 to the February [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex101.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex101.htm))] | | | | | | | | | [added: | | |]

| 10.19* | | | | | | 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 [removed: 10.2] [added: 10.3] to the February 28, [removed: 2021 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737321000106/acn22821exhibit102.htm))] [added: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex103.htm))] | | | | | | | | | [added: | | |]

| 10.20* | | | | | | 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 [removed: 10.3] [added: 10.2] to the February 28, [removed: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex103.htm))] [added: 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex102.htm))] | | | | | | | | | [added: | | |]

| 10.21* | | | | | | 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 [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex102.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex102.htm))] | | | | | | | | | [added: | | |]

| 10.22* | | | | | | Form of Fiscal [removed: 2021] [added: 2022] Key Executive Performance-Based Award Restricted Share Unit Agreement in France (incorporated by reference to [Exhibit [removed: 10.6] [added: 10.7] to the February 28, [removed: 2021 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737321000106/acn22821exhibit106.htm))] [added: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex107.htm))] | | | | | | | | | [added: | | |]

| 10.23* | | | | | | Form of Fiscal [removed: 2022] [added: 2023] Key Executive Performance-Based Award Restricted Share Unit Agreement in France (incorporated by reference to [Exhibit [removed: 10.7] [added: 10.6] to the February 28, [removed: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex107.htm))] [added: 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex106.htm))] | | | | | | | | | [added: | | |]

| 10.24* | | | | | | Form of Fiscal [removed: 2023] [added: 2024] Key Executive Performance-Based Award Restricted Share Unit Agreement in France (incorporated by reference to [Exhibit 10.6 to the February [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex106.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex106.htm))] | | | | | | | | | [added: | | |]

| 10.25* | | | | | | 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 [removed: 10.3] [added: 10.4] to the February 28, [removed: 2021 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737321000106/acn22821exhibit103.htm))] [added: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex104.htm))] | | | | | | | | | [added: | | |]

| 10.26* | | | | | | 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 [removed: 10.4] [added: 10.3] to the February 28, [removed: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex104.htm))] [added: 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex103.htm))] | | | | | | | | | [added: | | |]

| 10.27* | | | | | | 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 [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex103.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex103.htm))] | | | | | | | | | [added: | | |]

| 10.28* | | | | | | Form of [removed: Fiscal 2023] Accenture Leadership Performance Equity Award Restricted Share Unit Agreement in France (incorporated by reference to [Exhibit 10.7 to the February [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex107.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex107.htm))] | | | | | | | | | [added: | | |]

| 10.29* | | | | | | 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 [removed: 10.5] [added: 10.4] to the February 28, [removed: 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex105.htm))] [added: 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex104.htm))] | | | | | | | | | [added: | | |]

| 10.30* | | | | | | 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 [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex104.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex104.htm))] | | | | | | | | | [added: | | |]

| 10.31* | | | | | | 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 [removed: 28, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000124/acn2282023ex105.htm))] [added: 29, 2024 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000108/acn229202410-qex105.htm) )] | | | | | | | | | [added: | | |]

| [removed: 10.33*] [added: 10.32*] | | | | | | Description of Global Annual Bonus Plan (incorporated by reference to [Exhibit 10.9 to the February 28, 2022 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737322000144/acn2282022ex109.htm)) | | | | | | | | | [added: | | |]

| [removed: 10.34*] [added: 10.33*] | | | | | | Form of Indemnification Agreement, between Accenture Inc. and the indemnitee party thereto (incorporated by reference to [Exhibit 10.28 to the August 31, 2018 [removed: 10-K](http://www.sec.gov/Archives/edgar/data/1467373/000146737318000318/acn831201810k-exhibit1028.htm))] [added: 10-K](https://www.sec.gov/Archives/edgar/data/1467373/000146737318000318/acn831201810k-exhibit1028.htm))] | | | | | | | | | [added: | | |]

| 21.1 | | | | | | Subsidiaries of the Registrant ([filed [removed: herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000324/a831202310-kexhibit211.htm))] [added: herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000278/a831202410-kexhibit211.htm))] | | | | | | | | | [added: | | |]

| | | | | | | | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| 4.2 | | | | | | Indenture, among Accenture Capital Inc., Accenture plc and The Bank of New York Mellon Trust Company, N.A., dated as of October 4, 2024 (incorporated by reference to [Exhibit 4.1 to Accenture plc’s 8-K filed on October 4, 2024](https://www.sec.gov/Archives/edgar/data/1467373/000119312524232937/d831066dex41.htm)) | | | | | | | | | | | |

| 4.3 | | | | | | Officer’s Certificate of Accenture Capital Inc., dated as of October 4, 2024, containing Form of 3.900% Note due 2027, Form of 4.050% Note due 2029, Form of 4.250% Note due 2031 and Form of 4.500% Note due 2034 (incorporated by reference to [Exhibit 4.2 to Accenture plc’s 8-K filed on October 4, 2024](https://www.sec.gov/Archives/edgar/data/1467373/000119312524232937/d831066dex42.htm)) | | | | | | | | | | | |

| ACCENTURE 2024 FORM 10-K | | | | | | Item 15. Exhibits, Financial Statement Schedules | | | 56 | | |

| | | | | | | | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| 10.8 | | | | | | Credit Agreement, dated as of May 14, 2024, among Accenture plc, the borrowers party thereto, the lenders party thereto, and JPMorgan Chase Bank, N.A., as administrative agent (incorporated by reference to [Exhibit 10.1 to Accenture plc’s 8-K filed on May 17, 2024](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000157/acn05142024101excreditagre.htm)) | | | | | | | | | | | |

| 10.34* | | | | | | Form of Severance Agreement (incorporated by reference to [Exhibit 10.1 to the December 19, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000403/acn11302023ex101.htm)) | | | | | | | | | | | |

| 10.35* | | | | | | Relocation Benefits Agreement between Accenture LLP and Manish Sharma (incorporated by reference to [Exhibit 10.2 to the December 19, 2023 10-Q](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000403/acn11302023ex102.htm)) | | | | | | | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| ACCENTURE 2024 FORM 10-K | | | | | | Item 15. Exhibits, Financial Statement Schedules | | | 57 | | |

| | | | | | | | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| 19.1 | | | | | | Insider Trading Policy ([filed herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737324000278/a831202410-kexhibit191.htm)) | | | | | | | | | | | |

| | | | | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| ACCENTURE 2023 FORM 10-K | | | | | | | | | 52 | | |

| 10.32* | | | | | | Accenture LLP Leadership Separation Benefits Plan ([filed herewith](https://www.sec.gov/Archives/edgar/data/1467373/000146737323000324/a831202310-kexhibit1032.htm)) | | | | | | | | |

| ACCENTURE 2023 FORM 10-K | | | | | | | | | 53 | | |

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Signatures | | | [removed: 54] [added: 58] | | |

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 [removed: 12, 2023] [added: 10, 2024] by the undersigned, thereunto duly authorized.

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, [removed: 2023] [added: 2024] (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 [removed: 12, 2023] [added: 10, 2024] by the following persons on behalf of the registrant and in the capacities indicated.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Signatures | | | [removed: 55] [added: 59] | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Index to Consolidated Financial Statements | | | F-1 | | |

| [Report of Independent Registered Public Accounting [removed: Firm](#ib27dbf7135a348d999ca3c77ffa8e6d8_151)] [added: Firm](#i2a746de89e024fc2a7c7f0ca79088e67_157)] (Auditor Firm ID: 185) | | | | | | [removed: [F-2](#ib27dbf7135a348d999ca3c77ffa8e6d8_151)] [added: [F-2](#i2a746de89e024fc2a7c7f0ca79088e67_157)] | | |

| Consolidated Financial Statements as of August 31, [removed: 2023] [added: 2024] and [removed: 2022] [added: 2023] and for the years ended August 31, [removed: 2023, 2022] [added: 2024, 2023] and [removed: 2021:] [added: 2022:] | | | | | | | | |

| [Consolidated Balance [removed: Sheets](#ib27dbf7135a348d999ca3c77ffa8e6d8_154)] [added: Sheets](#i2a746de89e024fc2a7c7f0ca79088e67_160)] | | | | | | [removed: [F-5](#ib27dbf7135a348d999ca3c77ffa8e6d8_154)] [added: [F-5](#i2a746de89e024fc2a7c7f0ca79088e67_160)] | | |

| [Consolidated Income [removed: Statements](#ib27dbf7135a348d999ca3c77ffa8e6d8_157)] [added: Statements](#i2a746de89e024fc2a7c7f0ca79088e67_163)] | | | | | | [removed: [F-6](#ib27dbf7135a348d999ca3c77ffa8e6d8_157)] [added: [F-6](#i2a746de89e024fc2a7c7f0ca79088e67_163)] | | |

| [Consolidated Statements of Comprehensive [removed: Income](#ib27dbf7135a348d999ca3c77ffa8e6d8_160)] [added: Income](#i2a746de89e024fc2a7c7f0ca79088e67_166)] | | | | | | [removed: [F-7](#ib27dbf7135a348d999ca3c77ffa8e6d8_160)] [added: [F-7](#i2a746de89e024fc2a7c7f0ca79088e67_166)] | | |

| [Consolidated Shareholders’ Equity [removed: Statements](#ib27dbf7135a348d999ca3c77ffa8e6d8_163)] [added: Statements](#i2a746de89e024fc2a7c7f0ca79088e67_169)] | | | | | | [removed: [F-8](#ib27dbf7135a348d999ca3c77ffa8e6d8_163)] [added: [F-8](#i2a746de89e024fc2a7c7f0ca79088e67_169)] | | |

| [Consolidated Cash Flows [removed: Statements](#ib27dbf7135a348d999ca3c77ffa8e6d8_166)] [added: Statements](#i2a746de89e024fc2a7c7f0ca79088e67_172)] | | | | | | [removed: [F-11](#ib27dbf7135a348d999ca3c77ffa8e6d8_166)] [added: [F-11](#i2a746de89e024fc2a7c7f0ca79088e67_172)] | | |

| [Notes to Consolidated Financial [removed: Statements](#ib27dbf7135a348d999ca3c77ffa8e6d8_169)] [added: Statements](#i2a746de89e024fc2a7c7f0ca79088e67_175)] | | | | | | [removed: [F-12](#ib27dbf7135a348d999ca3c77ffa8e6d8_169)] [added: [F-12](#i2a746de89e024fc2a7c7f0ca79088e67_175)] | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Report of Independent Registered Public Accounting Firm | | | F-2 | | |

We have audited the accompanying consolidated balance sheets of Accenture plc and subsidiaries (the Company) as of August 31, [removed: 2023] [added: 2024] and [removed: 2022,] [added: 2023,] 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, [removed: 2023,] [added: 2024,] 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, [removed: 2023,] [added: 2024,] 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, [removed: 2023] [added: 2024] and [removed: 2022,] [added: 2023,] and the results of its operations and its cash flows for each of the years in the three-year period ended August 31, [removed: 2023,] [added: 2024,] 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, [removed: 2023] [added: 2024] based on criteria established in *Internal Control – Integrated Framework (2013)* issued by the Committee of Sponsoring Organizations of the Treadway Commission.

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Report of Independent Registered Public Accounting Firm | | | F-3 | | |

- the estimated costs to complete in relation to progress [removed: toward] [added: towards] satisfying the Company’s performance obligations, based on internal and customer-facing information;

As discussed in Note 11 to the consolidated financial statements, the Company has [removed: $1,744] [added: $1,905] million of unrecognized tax benefits as of August 31, [removed: 2023.][added: 2024.]

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | Report of Independent Registered Public Accounting Firm | | | F-4 | | |

- analyzing the Company’s tax positions, including the methodology over [removed: the] measurement of unrecognized tax benefits related to transfer pricing;

| [Table of [removed: Contents](#ib27dbf7135a348d999ca3c77ffa8e6d8_7)] [added: Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7)] | | | | | | Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts) | | | | | |

| ACCENTURE [removed: 2023] [added: 2024] FORM 10-K | | | | | | F-5 | | | | | |

August 31, [removed: 2023] [added: 2024] and [removed: 2022][added: 2023]

| | | | August 31, [added: 2024 | | | | | | | | | | | | August 31,] 2023 | | | | | | [added: | | | | | |] August 31, 2022 | | | [added: | | | | | | | | | August 31, 2024 | | | | | | August 31, 2023 | | | | | | August 31, 2022 | | |]

| [removed: Cash and cash equivalents |] [added: CASH AND CASH EQUIVALENTS, beginning of period] | | [removed: $] | 9,045,032 | | | | | [removed: $] | 7,889,833 | | [added: | | | | 8,168,174 | | |]

| Short-term investments | | | [removed: 4,575] [added: 5,396] | | | | | | [removed: 3,973] [added: 4,575] | | |

| Receivables and contract assets | | | [removed: 12,227,186] [added: 13,664,847] | | | | | | [removed: 11,776,775] [added: 12,227,186] | | |

| Other current assets | | | [removed: 2,105,138] [added: 2,183,069] | | | | | | [removed: 1,940,290] [added: 2,105,138] | | |

| Total current assets | | | [removed: 23,381,931] [added: 20,857,781] | | | | | | [removed: 21,610,871] [added: 23,381,931] | | |

| Contract assets | | | [removed: 106,994] [added: 120,260] | | | | | | [removed: 46,844] [added: 106,994] | | |

| Investments | | | [removed: 197,443] [added: 334,664] | | | | | | [removed: 317,972] [added: 197,443] | | |

| Property and equipment, net | | | [removed: 1,530,007] [added: 1,521,119] | | | | | | [removed: 1,659,140] [added: 1,530,007] | | |

| Lease assets | | | [removed: 2,637,479] [added: 2,757,396] | | | | | | [removed: 3,018,535] [added: 2,637,479] | | |

| Goodwill | | | [removed: 15,573,003] [added: 21,120,179] | | | | | | [removed: 13,133,293] [added: 15,573,003] | | |

| Deferred contract costs | | | [removed: 851,972] [added: 862,140] | | | | | | [removed: 807,940] [added: 851,972] | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| /s/ MARTIN BRUDERMÜLLER | | | | | | Director | | |

| Martin Brudermüller | | | | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| | | | | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | | | | | | |

October 10, 2024

| Cash and cash equivalents | | | $ | 5,004,469 | | | | | $ | 9,045,032 | |

| Intangibles | | | 2,904,031 | | | | | | 2,072,957 | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts) | | | | | |

For the Years Ended August 31, 2024, 2023 and 2022

| COMPREHENSIVE INCOME | | | $ | 7,609,673 | | | | | $ | 7,459,260 | | | | | $ | 6,197,929 | |

For the Years Ended August 31, 2024, 2023 and 2022

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Consolidated Financial Statements (In thousands of U.S. dollars and share amounts) | | | | | |

For the Years Ended August 31, 2024, 2023 and 2022

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Consolidated Financial Statements (In thousands of U.S. dollars and share amounts) | | | | | |

For the Years Ended August 31, 2024, 2023 and 2022

| Net income | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 7,264,787 | | | | | | | | | | | | 7,264,787 | | | | | | 154,410 | | | | | | 7,419,197 | | |

| Other comprehensive income (loss) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 188,359 | | | | | | 188,359 | | | | | | 2,117 | | | | | | 190,476 | | |

| Purchases of Class A shares | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 3,867 | | | | | | (4,509,392) | | | | | | (13,913) | | | | | | | | | | | | | | | | | | (4,505,525) | | | | | | (3,867) | | | | | | (4,509,392) | | |

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

| Share-based compensation expense | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 1,821,490 | | | | | | 120,100 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 1,941,590 | | | | | | | | | | | | 1,941,590 | | |

| Issuances of Class A shares for employee share programs | | | | | | | | | | | | | | | | | | | | | 7,869 | | | | | | | | | | | | | | | | | | (1,739,452) | | | | | | 2,280,198 | | | | | | 1,007,332 | | | | | | 3,059 | | | | | | (131,133) | | | | | | | | | | | | 1,416,945 | | | | | | 1,186 | | | | | | 1,418,131 | | |

| Dividends | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 129,196 | | | | | | | | | | | | | | | | | | | | | | | | (3,367,455) | | | | | | | | | | | | (3,238,259) | | | | | | (3,220) | | | | | | (3,241,479) | | |

| Other, net | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (456,836) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (456,836) | | | | | | (36,778) | | | | | | (493,614) | | |

| Balance as of August 31, 2024 | | | $ | 57 | | | | | 40 | | | | | | $ | 15 | | | | | 672,485 | | | | | | $ | — | | | | | 308 | | | | | | $ | 2,614,608 | | | | | $ | 14,710,857 | | | | | $ | (10,564,572) | | | | | (47,245) | | | | | | $ | 23,082,423 | | | | | $ | (1,554,742) | | | | | $ | 28,288,646 | | | | | $ | 879,602 | | | | | $ | 29,168,248 | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Consolidated Financial Statements (In thousands of U.S. dollars) | | | | | |

For the Years Ended August 31, 2024, 2023 and 2022

| Proceeds from debt | | | 1,599,033 | | | | | | 100,000 | | | | | | — | | |

| Repayments of debt | | | (771,246) | | | | | | — | | | | | | — | | |

| Other financing, net | | | (543,301) | | | | | | (88,598) | | | | | | (86,406) | | |

When the period between payment and transfer of goods or services is one year or less, we do not assess the existence of, and therefore, do not adjust the promised amount of consideration for the effects of a significant financing component.

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Notes to Consolidated Financial Statements — (continued) (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed) | | | | | |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Notes to Consolidated Financial Statements — (continued) (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed) | | | | | |

| | | | | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| [Table of Contents](#i2a746de89e024fc2a7c7f0ca79088e67_7) | | | | | | Notes to Consolidated Financial Statements — (continued) (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed) | | | | | |

We recorded a total of $1.5 billion related to these actions, primarily for employee severance, which have been completed as of August 31, 2024.

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

| --- | --- | --- | --- | --- | --- | --- | --- | --- |

October 12, 2023

| Investments | | | — | | | | | | — | | | | | | 49 | | |

| Balance as of August 31, 2020 | | | $ | 57 | | | | | 40 | | | | | | $ | 15 | | | | | 658,549 | | | | | | $ | — | | | | | 528 | | | | | | $ | 1,585,302 | | | | | $ | 7,167,227 | | | | | $ | (2,565,761) | | | | | (24,423) | | | | | | $ | 12,375,533 | | | | | $ | (1,561,837) | | | | | $ | 17,000,536 | | | | | $ | 498,637 | | | | | $ | 17,499,173 | |

| Net income | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 5,906,809 | | | | | | | | | | | | 5,906,809 | | | | | | 83,736 | | | | | | 5,990,545 | | |

| Other comprehensive income (loss) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 142,340 | | | | | | 142,340 | | | | | | 1,117 | | | | | | 143,457 | | |

| Purchases of Class A shares | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 3,622 | | | | | | (3,693,747) | | | | | | (13,957) | | | | | | | | | | | | | | | | | | (3,690,125) | | | | | | (3,622) | | | | | | (3,693,747) | | |

| Cancellation of treasury shares | | | | | | | | | | | | | | | | | | | | | (10,263) | | | | | | | | | | | | | | | | | | | | | | | | (255,809) | | | | | | 2,105,666 | | | | | | 10,263 | | | | | | (1,849,857) | | | | | | | | | | | | — | | | | | | | | | | | | — | | |

| Share-based compensation expense | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 1,253,679 | | | | | | 89,272 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 1,342,951 | | | | | | | | | | | | 1,342,951 | | |

| Issuances of Class A ordinary shares for employee share programs | | | | | | | | | | | | | | | | | | | | | 8,305 | | | | | | | | | | | | | | | | | | (1,176,967) | | | | | | 1,617,702 | | | | | | 745,351 | | | | | | 3,572 | | | | | | (121,343) | | | | | | | | | | | | 1,064,743 | | | | | | 1,032 | | | | | | 1,065,775 | | |

| Dividends | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 88,770 | | | | | | | | | | | | | | | | | | | | | | | | (2,322,394) | | | | | | | | | | | | (2,233,624) | | | | | | (2,470) | | | | | | (2,236,094) | | |

| Other, net | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 5,201 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 5,201 | | | | | | (10,770) | | | | | | (5,569) | | |

| Proceeds from (repayments of) debt, net | | | 93,258 | | | | | | (16,453) | | | | | | (7,798) | | |

| Other financing, net | | | (81,856) | | | | | | (69,953) | | | | | | (45,096) | | |

| CASH AND CASH EQUIVALENTS, beginning of period | | | 7,889,833 | | | | | | 8,168,174 | | | | | | 8,415,330 | | |

the other party failing to complete its obligations under the contract.

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.

As of August 31, 2022, our equity method investments consisted primarily of an investment in Duck Creek Technologies.

On March 30, 2023, Duck Creek Technologies was acquired by Vista Equity Partners for $19.00 per share.

As part of this transaction, we received proceeds of $400,355 and recorded a gain of $252,920 in Other income (expense), net during fiscal 2023.

We recorded $1,063,146 of business optimization costs during fiscal 2023, including $769,909 for employee severance and other personnel costs and $293,237 related to the consolidation of office space.

| Europe | | | 432,853 | | | | | | | | | | | | | | |

| Growth Markets | | | 165,414 | | | | | | | | | | | | | | |

We continue to expect to record total business optimization costs of approximately $1.5 billion related to these actions, with approximately $450 million in fiscal 2024 related primarily to employee severance.

The actual amount and timing of severance and other personnel costs are dependent in part upon local country consultation processes and regulations and may differ from our current expectations and estimates.

| Investments | | | | | | | | | | | | | | | | | |

| Unrealized gain (loss) | | | — | | | | | | — | | | | | | 49 | | |

| Income tax benefit (expense) | | | — | | | | | | — | | | | | | — | | |

| Portion attributable to noncontrolling interests | | | — | | | | | | — | | | | | | — | | |

| Investments, net of tax | | | — | | | | | | — | | | | | | 49 | | |

| Buildings and land | | | $ | — | | | | | $ | 5,609 | |

| Europe | | | 3,329,746 | | | | | | 1,447,463 | | | | | | (643,118) | | | | | | 4,134,091 | | | | | | 596,352 | | | | | | 378,718 | | | | | | 5,109,161 | | |

| Growth Markets | | | 1,177,917 | | | | | | 162,483 | | | | | | (85,780) | | | | | | 1,254,620 | | | | | | 389,307 | | | | | | (56,135) | | | | | | 1,587,792 | | |

| Customer-related | | | | | | $ | 2,498,001 | | | | | $ | (842,056) | | | | | $ | 1,655,945 | | | | | $ | 2,842,257 | | | | | $ | (999,604) | | | | | $ | 1,842,653 | |

| Technology | | | | | | 283,251 | | | | | | (96,782) | | | | | | 186,469 | | | | | | 289,989 | | | | | | (141,022) | | | | | | 148,967 | | |

| Patents | | | | | | 126,950 | | | | | | (70,745) | | | | | | 56,205 | | | | | | 123,579 | | | | | | (70,472) | | | | | | 53,107 | | |

| Other | | | | | | 62,875 | | | | | | (30,686) | | | | | | 32,189 | | | | | | 65,138 | | | | | | (36,908) | | | | | | 28,230 | | |

| Total | | | | | | $ | 2,971,077 | | | | | $ | (1,040,269) | | | | | $ | 1,930,808 | | | | | $ | 3,320,963 | | | | | $ | (1,248,006) | | | | | $ | 2,072,957 | |