UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

____________________

FORM 10-Q



☑	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the quarterly period ended	~~February 29,~~May 31, 2020



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

Commission File Number: 001-34448

Accenture plc

(Exact name of registrant as specified in its charter)



Ireland	98-0627530
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

1 Grand Canal Square,

Grand Canal Harbour,

Dublin 2, Ireland

(Address of principal executive offices)

(353) (1) 646-2000

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:



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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes þ No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.



Large accelerated filer	☑	Accelerated filer	☐	Non-accelerated filer	☐
Smaller reporting company	☐	Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No þ

The number of shares of the registrant’s Class A ordinary shares, par value $0.0000225 per share, outstanding as of ~~March 5,~~June 11, 2020 was ~~661,808,381~~663,704,786 (which number includes ~~24,780,986~~27,508,152 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 ~~March 5,~~June 11, 2020 was ~~588,089.~~585,059.

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ACCENTURE PLC

INDEX




	Page
Part I. Financial Information	3
Item 1. Financial Statements	3
Consolidated Balance Sheets as of ~~February 29,~~May 31, 2020 (Unaudited) and August 31, 2019	3
Consolidated Income Statements (Unaudited) for the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019	4
Consolidated Statements of Comprehensive Income (Unaudited) for the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019	5
Consolidated Shareholders’ Equity Statement (Unaudited) for the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019	6
Consolidated Cash Flows Statements (Unaudited) for the ~~three and six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019	10
Notes to Consolidated Financial Statements (Unaudited)	11
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	2324
Item 3. Quantitative and Qualitative Disclosures About Market Risk	3437
Item 4. Controls and Procedures	3537
Part II. Other Information	3638
Item 1. Legal Proceedings	3638
Item 1A. Risk Factors	3638
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	3739
Item 3. Defaults Upon Senior Securities	3840
Item 4. Mine Safety Disclosures	3840
Item 5. Other Information	3840
Item 6. Exhibits	3840
Signatures	3941

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PART I — FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

ACCENTURE PLC

CONSOLIDATED BALANCE SHEETS

~~February 29,~~May 31, 2020 and August 31, 2019

(In thousands of U.S. dollars, except share and per share amounts)


	February 29, 2020			August 31, 2019			May 31, 2020			August 31, 2019
	(Unaudited)						(Unaudited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	5,436,456		$	6,126,853		$	6,442,261		$	6,126,853
Short-term investments	3,643			3,313			3,676			3,313
Receivables and contract assets	8,517,949			8,095,071			8,345,601			8,095,071
Other current assets	1,447,245			1,225,364			1,354,698			1,225,364
Total current assets	15,405,293			15,450,601			16,146,236			15,450,601
NON-CURRENT ASSETS:
Contract assets	56,503			71,002			52,701			71,002
Investments	284,261			240,313			270,984			240,313
Property and equipment, net	1,425,432			1,391,166			1,445,183			1,391,166
Lease assets	3,181,659			—			3,222,787			—
Goodwill	6,698,690			6,205,550			7,334,594			6,205,550
Deferred contract costs	690,483			681,492			704,282			681,492
Deferred tax assets	4,254,782			4,349,464			4,242,528			4,349,464
Other non-current assets	1,506,327			1,400,292			1,638,024			1,400,292
Total non-current assets	18,098,137			14,339,279			18,911,083			14,339,279
TOTAL ASSETS	$	33,503,430		$	29,789,880		$	35,057,319		$	29,789,880
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	$	6,697		$	6,411		$	8,697		$	6,411
Accounts payable	1,526,135			1,646,641			1,405,977			1,646,641
Deferred revenues	3,594,142			3,188,835			3,536,521			3,188,835
Accrued payroll and related benefits	4,101,115			4,890,542			4,426,829			4,890,542
Income taxes payable	371,462			378,017			443,881			378,017
Lease liabilities	737,781			—			738,642			—
Accrued consumption taxes							663,697			446,699
Other accrued liabilities	840,243			951,450			604,037			504,751
Total current liabilities	11,177,575			11,061,896			11,828,281			11,061,896
NON-CURRENT LIABILITIES:
Long-term debt	13,183			16,247			60,342			16,247
Deferred revenues	629,505			565,224			638,821			565,224
Retirement obligation	1,810,338			1,765,914			1,820,410			1,765,914
Deferred tax liabilities	167,467			133,232			208,146			133,232
Income taxes payable	866,392			892,688			907,590			892,688
Lease liabilities	2,652,548			—			2,704,540			—
Other non-current liabilities	265,616			526,988			405,544			526,988
Total non-current liabilities	6,405,049			3,900,293			6,745,393			3,900,293
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Ordinary shares, par value 1.00 euros per share, 40,000 shares authorized and issued as of February 29, 2020 and August 31, 2019	57			57
Class A ordinary shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 661,741,555 and 654,739,267 shares issued as of February 29, 2020 and August 31, 2019, respectively	15			15
Class X ordinary shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 588,089 and 609,404 shares issued and outstanding as of February 29, 2020 and August 31, 2019, respectively	—			—
Ordinary shares, par value 1.00 euros per share, 40,000 shares authorized and issued as of May 31, 2020 and August 31, 2019							57			57
Class A ordinary shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 663,533,025 and 654,739,267 shares issued as of May 31, 2020 and August 31, 2019, respectively							15			15
Class X ordinary shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 585,059 and 609,404 shares issued and outstanding as of May 31, 2020 and August 31, 2019, respectively							—			—
Restricted share units	1,095,560			1,411,903			1,337,761			1,411,903
Additional paid-in capital	6,884,963			5,804,448			7,190,179			5,804,448
Treasury shares, at cost: Ordinary, 40,000 shares as of February 29, 2020 and August 31, 2019; Class A ordinary, 24,510,940 and 18,964,863 shares as of February 29, 2020 and August 31, 2019, respectively	(2,571,256		)	(1,388,376		)
Treasury shares, at cost: Ordinary, 40,000 shares as of May 31, 2020 and August 31, 2019; Class A ordinary, 27,565,988 and 18,964,863 shares as of May 31, 2020 and August 31, 2019, respectively							(3,085,444		)	(1,388,376		)
Retained earnings	11,867,507			10,421,538			12,565,857			10,421,538
Accumulated other comprehensive loss	(1,802,257		)	(1,840,577		)	(1,993,819		)	(1,840,577		)
Total Accenture plc shareholders’ equity	15,474,589			14,409,008			16,014,606			14,409,008
Noncontrolling interests	446,217			418,683			469,039			418,683
Total shareholders’ equity	15,920,806			14,827,691			16,483,645			14,827,691
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	33,503,430		$	29,789,880		$	35,057,319		$	29,789,880

~~Our results of operations have been adversely affected and could in the future be materially adversely impacted by the coronavirus pandemic (COVID-19).~~


•	Our results of operations have been significantly adversely affected and could in the future be materially adversely impacted by the COVID-19 pandemic.


•	Our results of operations could be adversely affected by volatile, negative or uncertain economic and political conditions and the effects of these conditions on our clients’ businesses and levels of business activity.

•

Our business depends on generating and maintaining ongoing, profitable client demand for our services and solutions, including through the adaptation and expansion of our services and solutions in response to ongoing changes in technology and offerings, and a significant reduction in such demand or an inability to respond to the evolving technological environment could materially affect our results of operations.


•	If we are unable to keep our supply of skills and resources in balance with client demand around the world and attract and retain professionals with strong leadership skills, our business, the utilization rate of our professionals and our results of operations may be materially adversely affected.


•	We could face legal, reputational and financial risks if we fail to protect client and/or Accenture data from security breaches or cyberattacks.


•	The markets in which we operate are highly competitive, and we might not be able to compete effectively.


•	Changes in our level of taxes, as well as audits, investigations and tax proceedings, or changes in tax laws or in their interpretation or enforcement, could have a material adverse effect on our effective tax rate, results of operations, cash flows and financial condition.

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•	Our profitability could materially suffer if we are unable to obtain favorable pricing for our services and solutions, if we are unable to remain competitive, if our cost-management strategies are unsuccessful or if we experience delivery inefficiencies.


•	Our results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates.

As a result of our geographically diverse operations and our growth strategy to continue to expand in our key markets around the world, we are more susceptible to certain risks.


•	Our business could be materially adversely affected if we incur legal liability.


•	Our work with government clients exposes us to additional risks inherent in the government contracting environment.


•	If we are unable to manage the organizational challenges associated with our size, we might be unable to achieve our business objectives.


•	Our ability to attract and retain business and employees may depend on our reputation in the marketplace.


•	If we do not successfully manage and develop our relationships with key alliance partners or if we fail to anticipate and establish new alliances in new technologies, our results of operations could be adversely affected.


•	We might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses.


•	If we are unable to protect or enforce our intellectual property rights, or if our services or solutions infringe upon the intellectual property rights of others or we lose our ability to utilize the intellectual property of others, our business could be adversely affected.


•	Our results of operations and share price could be adversely affected if we are unable to maintain effective internal controls.


•	Changes to accounting standards or in the estimates and assumptions we make in connection with the preparation of our consolidated financial statements could adversely affect our financial results.


•	Many of our contracts include fees subject to the attainment of targets or specific service levels. This could increase the variability of our revenues and impact our margins.


•	We might be unable to access additional capital on favorable terms or at all. If we raise equity capital, it may dilute our shareholders’ ownership interest in us.


•	We are incorporated in Ireland and a significant portion of our assets is located outside the United States. As a result, it might not be possible for shareholders to enforce civil liability provisions of the federal or state securities laws of the United States. We may also be subject to criticism and negative publicity related to our incorporation in Ireland.


•	Irish law differs from the laws in effect in the United States and might afford less protection to shareholders.

For a more detailed discussion of these factors, see the information under Item 1A, “Risk Factors” in this report and under the heading “Risk Factors” in our Annual Report on Form 10-K for the year ended August 31, 2019. Our forward-looking statements speak only as of the date of this report or as of the date they are made, and we undertake no obligation to update any forward-looking statements.

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Change in Reportable Segments

~~Overview~~

Revenues are driven by the ability of our executives to secure new contracts, to renew and extend existing contracts, and to deliver services and solutions that add value relevant to our clients’ current needs and challenges. The level of revenues we achieve is based on our ability to deliver market-leading services and solutions and to deploy skilled teams of professionals quickly and on a global basis.

Our results of operations are affected by economic conditions, including macroeconomic conditions and levels of business confidence. There continues to be significant volatility and economic and geopolitical uncertainty in many markets around the world. The current coronavirus (COVID-19) pandemic has increased that level of volatility and uncertainty globally and has created economic disruption. We are actively managing our business to respond to the impact.

There also continues to be volatility in foreign currency exchange rates. The majority of our revenues are denominated in currencies other than the U.S. dollar, including the Euro, Japanese yen and U.K. pound. Unfavorable fluctuations in foreign currency exchange rates have had and could have in the future a material effect on our financial results.

~~As announced on January 13, 2020, effective~~Effective March 1, 2020, we began managing our business under a new growth model through our three geographic markets, North America, Europe and Growth Markets, which ~~will become~~became our reportable segments in the third quarter of fiscal 2020. Prior to this change, our reportable segments were our five operating groups, Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. For additional information, see our Form 8-K filed on January 13, 2020.

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Overview

The COVID-19 pandemic has caused a significant loss of life, disrupted businesses and restricted travel worldwide, causing significant economic disruption and uncertainty. This disruption and uncertainty has had and continues to have a significant adverse impact on our business, operations and financial results. For our third quarter ended May 31, 2020, our revenues declined 1% in U.S. dollars and grew 1% in local currency, a significant decrease when compared to the revenue growth experienced in the first half of this fiscal year. The pandemic impacted almost all aspects of our business and forced us to quickly adapt the way we operate. As described below, we took actions to shift the majority of our workforce to a remote working environment, to ensure the continuity of our business, including the sales and delivery of services to our clients, and to respond to a rapidly changing demand environment from our clients.

During the third quarter, we enabled our global workforce to work from home and suspended substantially all business travel. During the quarter, approximately 95% of our people were enabled to work remotely, while a small number of our people providing essential services continued to work from our and our clients’ offices. As governments ease their restrictions, we continue to develop and implement our comprehensive plan to return to our offices. As of June 22, 2020, approximately 35% of our offices were partially open with our people’s safety and the needs of our clients guiding how we manage our phased transition.

We experienced reduced demand for our services during the quarter as some clients reprioritized and delayed certain work as a result of the pandemic, particularly in the Travel, Retail, Energy, High Tech and Industrial industries and primarily for our consulting services. We also experienced increased demand in the Public Service, Software & Platforms and Life Sciences industries and from clients across all of our industry groups in connection with their digital transformations, the adoption of cloud technologies and security-related services. In this current market, the level of revenues we achieve is based on our ability to deliver market-leading services while deploying skilled teams of professionals effectively on a remote basis.

For further information on the impact to our results for the third quarter of fiscal 2020, please see “Summary of Results” below. For a discussion of risks related to the COVID-19 pandemic, see “Our results of operations have been significantly adversely affected and could in the future be materially adversely impacted by the COVID-19 pandemic.” under Item 1A, “Risk Factors”.

Summary of Results

Revenues for the ~~second~~third quarter of fiscal 2020 ~~increased 7%~~decreased 1% in U.S. dollars and 8%increased 1% in local currency compared to the ~~second~~third quarter of fiscal 2019. This included the impact of a decline in reimbursable travel costs, which reduced revenues approximately 2%. Revenues for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 increased 7%4% in U.S. dollars and 8%6% in local currency compared to the ~~six~~nine months ended ~~February 28,~~May 31, 2019. ~~Demand for our services and solutions continued to be strong, resulting in growth across all areas of our business.~~ During the ~~second~~third quarter of fiscal 2020, revenue growth in local currency was ~~very strong in Health & Public Service and Products,~~ solid in ~~Communications, Media & Technology and Resources~~Growth Markets and modest in ~~Financial Services.~~North America, partially offset by a slight decline in Europe. We experienced local currency revenue growth that was very strong in ~~Growth Markets~~Health & Public Service and ~~North America~~flat in Financial Services and Communications, Media & Technology, partially offset by a modest decline in ~~Europe.~~Resources and slight decline in Products. Revenue growth in local currency was ~~strong~~solid in ~~both~~ outsourcing, ~~and~~partially offset by a slight decline in consulting during the ~~second~~third quarter of fiscal 2020. ~~While the~~The business environment remained competitive and, in some areas, we experienced pricing ~~was relatively stable.~~pressures. We use the term “pricing” to mean the contract profitability or margin on the work that we sell.

In our consulting business, revenues for the ~~second~~third quarter of fiscal 2020 ~~increased 7%~~decreased 4% in U.S. dollars and 8%2% in local currency compared to the ~~second~~third quarter of fiscal 2019. This included the impact of a decline in reimbursable travel costs, which reduced consulting revenues approximately 3%. Consulting revenues for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 increased 7%3% in U.S. dollars and 8%5% in local currency compared to the ~~six~~nine months ended ~~February 28,~~May 31, 2019. ~~Consulting~~The contraction in our consulting revenue ~~growth in local currency~~ in the ~~second~~third quarter of fiscal 2020 was led by ~~very~~a decline in Europe and a slight decline in North America, partially offset by strong growth in ~~Health & Public Service and Products, modest growth in Resources and Communications, Media & Technology and slight growth in Financial Services.~~Growth Markets. Our consulting revenue ~~growth~~ continues to be driven by ~~strong demand for~~ digital-, cloud- and security-related services and assisting clients with the adoption of new technologies. In addition, clients continue to be focused on initiatives designed to deliver cost savings and operational efficiency, as well as projects to integrate their global operations and grow and transform their businesses.

In our outsourcing business, revenues for the ~~second~~third quarter of fiscal 2020 increased 6%3% in U.S. dollars and 8%5% in local currency compared to the ~~second~~third quarter of fiscal 2019. Outsourcing revenues for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 increased 7%5% in U.S. dollars and 9%7% in local currency compared to the ~~six~~nine months ended ~~February 28,~~May 31, 2019. Outsourcing revenue growth in local currency in the ~~second~~third quarter of fiscal 2020 was led by ~~very~~ strong growth in ~~Resources and strong~~North America, solid growth in ~~Health & Public Service, Communications, Media & Technology, Products~~Europe and ~~Financial Services.~~modest growth in Growth Markets. We continue to experience growing demand to assist clients with the operation and maintenance of digital-related services and cloud enablement. In addition, clients continue to be focused on transforming their operations to improve effectiveness and cost efficiency.

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As we are a global company, our revenues are denominated in multiple currencies and may be significantly affected by currency exchange rate fluctuations. The majority of our revenues are denominated in currencies other than the U.S. dollar, including the Euro, Japanese yen and U.K. pound. There continues to be volatility in foreign currency exchange rates. Unfavorable fluctuations in foreign currency exchange rates have had and could have in the future a material effect on our financial results. If the U.S. dollar weakens against other currencies, resulting in favorable currency translation, our revenues, revenue growth and results of operations in U.S. dollars may be higher. If the U.S. dollar strengthens against other currencies, resulting in unfavorable currency translation, our revenues, revenue growth and results of operations in U.S. dollars may be lower. The U.S. dollar strengthened against various currencies during the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 compared to the three and ~~six~~nine months ended ~~February 28,~~May 31, 2019, resulting in unfavorable currency translation and U.S. dollar revenue growth that was approximately ~~1.0% and 1.4%~~2% lower ~~respectively,~~ than our revenue growth in local currency. Assuming that exchange rates stay

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within recent ranges for the remainder of fiscal 2020, we estimate that our full fiscal 2020 revenue growth in U.S. dollars will be approximately 1.5% lower in U.S. dollars than our revenue growth in local currency.

The primary categories of operating expenses include Cost of services, Sales and marketing and General and administrative costs. Cost of services is primarily driven by the cost of client-service personnel, which consists mainly of compensation, subcontractor and other personnel costs, and non-payroll costs on outsourcing contracts. Cost of services includes a variety of activities such as: contract delivery; recruiting and training; software development; and integration of acquisitions. Sales and marketing costs are driven primarily by: compensation costs for business development activities; marketing- and advertising-related activities; and certain acquisition-related costs. General and administrative costs primarily include costs for non-client-facing personnel, information systems, office space and certain acquisition-related costs.

Utilization for the ~~second~~third quarter of fiscal 2020 was ~~91%~~88%, ~~consistent with~~down from 91% in the ~~second~~third quarter of fiscal ~~2019.~~2019. We hire to meet current and projected future demand. We proactively plan and manage the size and composition of our workforce and take actions as needed to address changes in the anticipated demand for our services and solutions, given that compensation costs are the most significant portion of our operating expenses. ~~Based on current and projected future demand, we have increased our~~Our headcount, the majority of which serve our clients, increased to approximately ~~509,000~~513,000 as of ~~February 29,~~May 31, 2020, compared to approximately ~~477,000~~482,000 as of ~~February 28,~~May 31, 2019. The year-over-year increase in our headcount reflects an overall increase in demand for our services and solutions, as well as headcount added in connection with acquisitions. Attrition, excluding involuntary terminations, for the ~~second~~third quarter of fiscal 2020 was ~~14%~~11%, down from ~~15%~~18% in the ~~second~~third quarter of fiscal 2019. We evaluate voluntary attrition, adjust levels of new hiring and use involuntary terminations as means to keep our supply of skills and resources in balance with changes in client demand. In addition, we adjust compensation in certain skill sets and geographies in order to attract and retain appropriate numbers of qualified employees. For the majority of our personnel, compensation increases become effective December 1st of each fiscal year. We strive to adjust pricing and/or the mix of resources to reduce the impact of compensation increases on our margin. Our ability to grow our revenues and maintain or increase our margin could be adversely affected if we are unable to: keep our supply of skills and resources in balance with changes in the types or amounts of services and solutions clients are demanding; recover increases in compensation; deploy our employees globally on a timely basis; manage attrition; and/or effectively assimilate and utilize new employees.

Gross margin (Revenues less Cost of services as a percentage of Revenues) for the ~~second~~third quarter of fiscal 2020 was ~~30.2%~~32.1%, compared with ~~29.2%~~31.8% for the ~~second~~third quarter of fiscal 2019. Gross margin for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 was ~~31.1%~~31.5%, compared with ~~30.2%~~30.7% for the ~~six~~nine months ended ~~February 28,~~May 31, 2019. The increase in gross margin for the ~~second~~third quarter and ~~first half of fiscal~~nine months ended May 31, 2020 was ~~primarily~~ due to lower non-payroll costs, primarily for travel, partially offset by an increase in labor ~~and non-payroll~~ costs as a percentage of revenues compared to the same periods in fiscal 2019.

Sales and marketing and General and administrative costs as a percentage of revenues were ~~16.8%~~16.5% for the ~~second~~third quarter of fiscal 2020 and ~~16.7%~~16.6% for the ~~six~~nine months ended ~~February 29,~~May 31, 2020, compared with ~~16.0%~~16.3% for the ~~second~~third quarter of fiscal 2019 and ~~15.8%~~16.0% for the ~~six~~nine months ended ~~February 28,~~May 31, 2019. For ~~both~~ the ~~second~~third quarter, ~~and~~ ~~six months ended February 29, 2020~~, compared to the same ~~periods~~period in fiscal 2019, Sales and marketing costs as a percentage of revenues ~~increased 60~~decreased 50 basis points, ~~primarily~~ due to ~~higher~~lower selling and other business development ~~costs.~~costs, primarily for travel. For the ~~second~~nine months ended May 31, 2020 compared to the same period in fiscal 2019, Sales and marketing costs as a percentage of revenues increased 20 basis points. For the third quarter and ~~six~~nine months ended ~~February 29,~~May 31, 2020, compared to the same periods in fiscal 2019, General and administrative costs as a percentage of revenues increased 2070 and 3050 basis points, respectively, primarily due to higher technology and facilities costs.

Operating margin (Operating income as a percentage of revenues) for the ~~second~~third quarter of fiscal 2020 was ~~13.4%~~15.6%, compared with ~~13.3%~~15.5% for the ~~second~~third quarter of fiscal 2019. Operating margin for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 was ~~14.5%~~14.8%, compared with ~~14.3%~~14.7% for the ~~six~~nine months ended ~~February 28,~~May 31, 2019.

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New Bookings

New bookings for the ~~second~~third quarter of fiscal 2020 were ~~$14.2~~$11.0 billion, with consulting bookings of ~~$7.2~~$6.2 billion and outsourcing bookings of ~~$7.0~~$4.8 billion. New bookings for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 were ~~$24.5~~$35.6 billion, with consulting bookings of ~~$13.2~~$19.4 billion and outsourcing bookings of ~~$11.4~~$16.2 billion.

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Results of Operations for the Three Months Ended ~~February 29,~~May 31, 2020 Compared to the Three Months Ended ~~February 28,~~May 31, 2019

Our five reportable operating segments are our operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. As announced on January 13, 2020, effectiveEffective March 1, 2020, we began managing our business under a new growth model through our three geographic markets, North America, Europe and Growth Markets, which ~~will become~~became our reportable segments in the third quarter of fiscal 2020. Prior to this change, our reportable segments were our five operating groups, Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources, which we now refer to as our industry groups.

Revenues ~~(by operating~~by geographic market, industry group ~~geographic region~~ and type of ~~work)~~work were as follows:


	Three Months Ended					Percent Increase U.S. Dollars			Percent Increase Local Currency		Percent of Revenues for the Three Months Ended					Three Months Ended						Percent Increase (Decrease) U.S. Dollars		Percent Increase (Decrease) Local Currency			Percent of Revenues for the Three Months Ended
	February 29, 2020		February 28, 2019 (1)					February 29, 2020			February 28, 2019 (1)		May 31, 2020				May 31, 2019 (1)				May 31, 2020			Percent Increase (Decrease) Local Currency		May 31, 2019
	(in millions of U.S. dollars)					Percent Increase U.S. Dollars												(in millions of U.S. dollars)
OPERATING GROUPS									Percent Increase Local Currency
GEOGRAPHIC MARKETS																						Percent Increase (Decrease) U.S. Dollars
North America																$	5,239		$	5,148		2	%	2	%		48	%	46	%
Europe																3,575			3,774			(5	)	(2	)		32		34
Growth Markets																2,177			2,178			—		5			20		20
TOTAL REVENUES																10,991			11,100			(1	)%	1	%		100	%	100	%
INDUSTRY GROUPS
Communications, Media & Technology	$	2,239	$	2,146		4	%		5	%	20	%		20	%	$	2,197		$	2,253		(2	)%	—			20	%	20	%
Financial Services	2,086		2,053			2			3		19			20		2,138			2,197			(3	)	—			20		20
Health & Public Service	1,948		1,709			14			15		18			16		2,016			1,820			11		12	%		18		16
Products	3,161		2,907			9			10		28			28		2,999			3,077			(3	)	(1	)		27		28
Resources	1,701		1,641			4			5		15			16		1,637			1,748			(6	)	(3	)		15		16
Other	5		(1		)	n/m			n/m		—			—		5			5			n/m		n/m			—		—
TOTAL REVENUES	$	11,142	$	10,454		7	%		8	%	100	%		100	%	$	10,991		$	11,100		(1	)%	1	%		100	%	100	%
GEOGRAPHIC REGIONS
North America	$	5,257	$	4,754		11	%		11	%	47	%		45	%
Europe	3,629		3,638			—			2		33			35
Growth Markets	2,255		2,062			9			11		20			20
TOTAL REVENUES	$	11,142	$	10,454		7	%		8	%	100	%		100	%
TYPE OF WORK
Consulting	$	6,171	$	5,787		7	%		8	%	55	%		55	%	$	5,998		$	6,237		(4	)%	(2	)%		55	%	56	%
Outsourcing	4,970		4,667			6			8		45			45		4,993			4,863			3		5			45		44
TOTAL REVENUES	$	11,142	$	10,454		7	%		8	%	100	%		100	%	$	10,991		$	11,100		(1	)%	1	%		100	%	100	%

_______________

n/m = not meaningful

Amounts in table may not total due to rounding.


(1)	Effective September 1, 2019 we revised the reporting of our geographic ~~regions~~markets for the movement of one country from Growth Markets to Europe. Prior period amounts have been reclassified to conform with the current period presentation.

Revenues

Revenues were impacted by a decline in reimbursable travel costs across all markets, which reduced revenues by approximately 2%. The following ~~revenues~~ commentary discusses local currency revenue changes for the ~~second~~third quarter of fiscal 2020 compared to the ~~second~~third quarter of fiscal 2019:

~~Operating Groups~~Geographic Markets


•	North America revenues increased 2% in local currency, led by growth in Public Service, Life Sciences and Software & Platforms. These increases were partially offset by declines in Chemicals & Natural Resources and High Tech. Revenue growth was driven by the United States.


•	Europe revenues decreased 2% in local currency, led by declines in Consumer Goods, Retail & Travel Services and Banking & Capital Markets. These decreases were partially offset by growth in Life Sciences, Chemicals & Natural Resources and Software & Platforms. Revenue decline was led by the United Kingdom, Spain and France, partially offset by growth in Italy and Germany.


•	Growth Markets revenues increased 5% in local currency, led by growth in Public Service, Software & Platforms and Chemicals & Natural Resources. These increases were partially offset by a decline in Consumer Goods, Retail & Travel Services. Revenue growth was driven by Japan.

Communications, Media & Technology revenues increased 5% in local currency, driven by growth in Software & Platforms across all geographic regions and Communications & Media in North America, partially offset by a decline in High Tech in North America.

Financial Services revenues increased 3% in local currency, driven by growth in Banking & Capital Markets and Insurance in both Growth Markets and North America, partially offset by a decline in Banking & Capital Markets in Europe.

~~Health & Public Service revenues increased 15% in local currency, led by Public Service and Health in North America.~~

Products revenues increased 10% in local currency, driven by growth in Life Sciences across all geographic regions and Consumer Goods, Retail & Travel Services in North America and Growth Markets, as well as Industrial in Growth Markets.

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Table of Contents

Resources revenues increased 5% in local currency, driven by growth in Energy across all geographic regions, Chemicals & Natural Resources in Europe and Growth Markets and Utilities in North America. These increases were partially offset by a decline in Chemicals & Natural Resources in North America.

~~Geographic Regions~~

~~North America revenues increased 11% in local currency, driven by the United States.~~

~~Europe revenues increased 2% in local currency, led by Germany, Italy and Ireland, partially offset by a decline in the United Kingdom.~~

~~Growth Markets revenues increased 11% in local currency, driven by Japan.~~

Operating Expenses

Operating expenses for the ~~second~~third quarter of fiscal 2020 ~~increased $585~~decreased $103 million, or 6%1%, over the ~~second~~third quarter of fiscal 2019, and decreased as a percentage of revenues to ~~86.6%~~84.4% from ~~86.7%~~84.5% during this period.

Cost of Services

Cost of services for the ~~second~~third quarter of fiscal 2020 ~~increased $383~~decreased $109 million,, or 5%1%, over the ~~second~~third quarter of fiscal 2019, and decreased as a percentage of revenues to ~~69.8%~~67.9% from ~~70.8%~~68.2% during this period. Gross margin for the ~~second~~third quarter of fiscal 2020 increased to ~~30.2%~~32.1% from ~~29.2%~~31.8% during the ~~second~~third quarter of fiscal 2019. The increase in gross margin was ~~primarily~~ due to lower non-payroll costs, primarily for travel, partially offset by an increase in labor ~~and non-payroll~~ costs as a percentage of revenues compared to the same period in fiscal 2019.

Sales and Marketing

Sales and marketing expense for the ~~second~~third quarter of fiscal 2020 ~~increased $143~~decreased $66 million, or ~~14%~~6%, over the ~~second~~third quarter of fiscal 2019, and ~~increased~~decreased as a percentage of revenues to ~~10.4%~~10.2% from ~~9.8%~~10.7% during this period. The ~~increase~~decrease as a percentage of revenues was primarily due to ~~higher~~lower selling and other business development costs, primarily for travel, compared to the same period in fiscal 2019.

General and Administrative Costs

General and administrative costs for the ~~second~~third quarter of fiscal 2020 increased ~~$60~~$72 million, or 9%11%, over the ~~second~~third quarter of fiscal 2019, and increased as a percentage of revenues to ~~6.4%~~6.3% from ~~6.2%~~5.6% during this period. The increase as a percentage of revenues was primarily due to higher technology and facilities costs compared to the same period in fiscal 2019.

Operating Income and Operating Margin

Operating income for the ~~second~~third quarter of fiscal 2020 ~~increased $102~~decreased $5 million~~, or~~ ~~7%,~~ over the ~~second~~third quarter of fiscal 2019. Effective March 1, 2020, we began managing our business under a new growth model through our three geographic markets, North America, Europe and Growth Markets, which became our reportable segments in the third quarter of fiscal 2020. Prior to this change, our reportable segments were our five operating groups, Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources.

Operating income and operating margin for each of the ~~operating groups~~geographic markets were as follows:

Three Months Ended
February 29, 2020 February 28, 2019
Operating
Income Operating
Margin Operating
Income Operating
Margin Increase
(Decrease)
(in millions of U.S. dollars)
OPERATING GROUPS (1)
Communications, Media & Technology $ 375
17 % $ 368
17 % $ 7
Financial Services 230
11
269
13
(39 )
Health & Public Service 201
10
146
9
55
Products 414
13
375
13
39
Resources 269
16
228
14
41
TOTAL $ 1,489
13.4 % $ 1,387
13.3 % $ 102



	Three Months Ended
	May 31, 2020				May 31, 2019
	Operating Income		Operating Margin		Operating Income		Operating Margin		Increase (Decrease)
	(in millions of U.S. dollars)
North America	$	721	14	%	$	882	17	%	$	(161	)
Europe	535		15		552		15		(16		)
Growth Markets	456		21		285		13		172
TOTAL	$	1,713	15.6	%	$	1,718	15.5	%	$	(5	)

_______________

Amounts in table may not total due to rounding.


~~(1)~~	~~In connection with the change in our reportable segments, Accenture will begin reporting Operating income by geographic market, rather than operating group, in the third quarter of fiscal 2020.~~

~~Table of Contents~~

We estimate that the aggregate percentage impact of foreign currency exchange rates on our operating income during the ~~second~~third quarter of fiscal 2020 was similar to that disclosed for ~~revenue.~~ revenue for each geographic market. The reduction in travel costs during the third quarter of fiscal 2020 had a favorable impact on operating income.The commentary below provides insight into other factors affecting ~~operating group~~geographic market performance and operating ~~margin~~income for the ~~second~~third quarter of fiscal 2020 compared with the ~~second~~third quarter of fiscal 2019:

~~Communications, Media & Technology operating income increased primarily due to revenue growth, partially offset by lower consulting contract profitability.~~

~~Financial Services~~North America operating income decreased as revenue growth was more than offset by ~~lower outsourcing contract profitability and~~ higher ~~sales and marketing~~labor costs as a percentage of revenues.

~~Health & Public Service~~Europe operating income ~~increased~~decreased primarily due to ~~revenue growth and higher consulting contract profitability.~~a decline in revenue.

~~Products operating income increased primarily due to revenue growth, partially offset by higher sales and marketing costs as a percentage of revenues.~~

~~Resources~~Growth Markets operating income increased primarily due to revenue growth and higher contract profitability.

~~Other Income (Expense), net~~

~~Other income (expense), net primarily consists of foreign currency gains and losses, non-operating components of pension expense, as well as gains and losses associated with our investments. For the~~ ~~second quarter of fiscal 2020, other income (expense) increased $32 million over the~~ ~~second quarter of fiscal 2019, primarily due to gains on investments.~~

Income Tax Expense

The effective tax rate for the ~~second~~third quarter of ~~both~~ fiscal 2020 ~~and~~was 25.5%, compared with 25.6% for the third quarter of fiscal 2019 ~~was 17.1%~~. The slightly lower effective tax rate for the three months ended ~~February 29,~~May 31, 2020 included ~~higher tax~~ benefits from ~~share-based payments~~tax law changes offset by the phased-in effects of U.S. tax ~~reform and lower benefits from adjustments to prior year tax liabilities compared to the same period in fiscal 2019.~~reform.

Table of Contents

Earnings Per Share

Diluted earnings per share were ~~$1.91~~$1.90 for the ~~second~~third quarter of fiscal 2020, compared with ~~$1.73~~$1.93 for the ~~second~~third quarter of fiscal 2019. The ~~$0.18 increase~~$0.03 decrease in our diluted earnings per share was due to a decrease of $0.02 from higher non-operating expense, $0.01 from higher net income attributable to non-controlling interests - other and $0.01 from lower revenues and operating results. These decreases were partially offset by an increase of ~~$0.14~~$0.01 from ~~higher revenues and operating results and $0.04 from higher non-operating income.~~lower weighted average shares outstanding. For information regarding our earnings per share calculations, see Note 3 (Earnings Per Share) to our Consolidated Financial Statements under Item 1, “Financial Statements.”

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Table of Contents

Results of Operations for the ~~Six~~Nine Months Ended ~~February 29,~~May 31, 2020 Compared to the ~~Six~~Nine Months Ended ~~February 28,~~May 31, 2019

Our five reportable operating segments are our operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. As announced on January 13, 2020, effectiveEffective March 1, 2020, we began managing our business under a new growth model through our three geographic markets, North America, Europe and Growth Markets, which ~~will become~~became our reportable segments in the third quarter of fiscal ~~2020~~.2020. Prior to this change, our reportable segments were our five operating groups, Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources, which we now refer to as our industry groups.

Revenues ~~(by operating~~by geographic market, industry group ~~geographic region~~ and type of ~~work)~~work were as follows:


	Six Months Ended				Percent Increase U.S. Dollars			Percent Increase Local Currency		Percent of Revenues for the Six Months Ended					Nine Months Ended						Percent Increase (Decrease) U.S. Dollars		Percent Increase Local Currency			Percent of Revenues for the Nine Months Ended
	February 29, 2020		February 28, 2019 (1)				February 29, 2020			February 28, 2019 (1)		May 31, 2020				May 31, 2019 (1)				May 31, 2020			Percent Increase Local Currency		May 31, 2019
	(in millions of U.S. dollars)				Percent Increase U.S. Dollars												(in millions of U.S. dollars)
OPERATING GROUPS								Percent Increase Local Currency
GEOGRAPHIC MARKETS																					Percent Increase (Decrease) U.S. Dollars
North America															$	15,785		$	14,758		7	%	7	%		47	%	46	%
Europe															10,993			11,126			(1	)	2			33		34
Growth Markets															6,714			6,275			7		10			20		20
TOTAL REVENUES															$	33,492		$	32,159		4	%	6	%		100	%	100	%
INDUSTRY GROUPS
Communications, Media & Technology	$	4,485	$	4,280	5	%		6	%	20	%		20	%	$	6,682		$	6,533		2	%	4	%		20	%	20	%
Financial Services	4,276		4,173		2			4		19			20		6,414			6,369			1		3			19		20
Health & Public Service	3,917		3,464		13			14		18			16		5,933			5,283			12		13			18		16
Products	6,378		5,835		9			11		28			28		9,377			8,913			5		7			28		28
Resources	3,435		3,292		4			6		15			16		5,071			5,040			1		3			15		16
Other	10		15		n/m			n/m		—			—		14			20			n/m		n/m			—		—
TOTAL REVENUES	$	22,500	$	21,060	7	%		8	%	100	%		100	%	$	33,492		$	32,159		4	%	6	%		100	%	100	%
GEOGRAPHIC REGIONS
North America	$	10,545	$	9,610	10	%		10	%	47	%		46	%
Europe	7,418		7,352		1			4		33			35
Growth Markets	4,537		4,097		11			12		20			19
TOTAL REVENUES	$	22,500	$	21,060	7	%		8	%	100	%		100	%
TYPE OF WORK
Consulting	$	12,549	$	11,754	7	%		8	%	56	%		56	%	$	18,546		$	17,991		3	%	5	%		55	%	56	%
Outsourcing	9,952		9,305		7			9		44			44		14,945			14,168			5		7			45		44
TOTAL REVENUES	$	22,500	$	21,060	7	%		8	%	100	%		100	%	$	33,492		$	32,159		4	%	6	%		100	%	100	%


	Three Months Ended						Six Months Ended						Three Months Ended						Nine Months Ended
	February 29, 2020			February 28, 2019			February 29, 2020			February 28, 2019			May 31, 2020			May 31, 2019			May 31, 2020			May 31, 2019
REVENUES:
Revenues	$	11,141,505		$	10,454,129		$	22,500,463		$	21,059,675		$	10,991,305		$	11,099,688		$	33,491,768		$	32,159,363
OPERATING EXPENSES:
Cost of services	7,782,334			7,399,780			15,493,533			14,707,901			7,462,617			7,571,390			22,956,150			22,279,291
Sales and marketing	1,162,653			1,020,036			2,353,776			2,090,052			1,118,204			1,184,164			3,471,980			3,274,216
General and administrative costs	707,573			647,687			1,396,946			1,246,084			697,751			626,191			2,094,697			1,872,275
Total operating expenses	9,652,560			9,067,503			19,244,255			18,044,037			9,278,572			9,381,745			28,522,827			27,425,782
OPERATING INCOME	1,488,945			1,386,626			3,256,208			3,015,638			1,712,733			1,717,943			4,968,941			4,733,581
Interest income	21,386			19,081			48,805			38,712			12,671			21,402			61,476			60,114
Interest expense	(8,567		)	(5,619		)	(14,041		)	(10,124		)	(4,961		)	(5,348		)	(19,002		)	(15,472		)
Other income (expense), net	7,792			(23,834		)	19,231			(57,488		)	(39,670		)	(29,690		)	(20,439		)	(87,178		)
INCOME BEFORE INCOME TAXES	1,509,556			1,376,254			3,310,203			2,986,738			1,680,773			1,704,307			4,990,976			4,691,045
Income tax expense	257,474			235,534			682,953			554,694			428,134			435,658			1,111,087			990,352
NET INCOME	1,252,082			1,140,720			2,627,250			2,432,044			1,252,639			1,268,649			3,879,889			3,700,693
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc.	(1,532		)	(1,649		)	(3,273		)	(3,537		)	(1,518		)	(1,676		)	(4,791		)	(5,213		)
Net income attributable to noncontrolling interests – other	(15,810		)	(14,622		)	(32,269		)	(29,338		)	(22,919		)	(17,457		)	(55,188		)	(46,795		)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$	1,234,740		$	1,124,449		$	2,591,708		$	2,399,169		$	1,228,202		$	1,249,516		$	3,819,910		$	3,648,685
Weighted average Class A ordinary shares:
Basic	637,485,626			638,639,729			636,594,169			638,750,881			636,146,240			637,831,341			636,445,172			638,439,707
Diluted	648,833,880			649,170,699			649,210,807			650,732,700			645,607,914			649,297,717			648,025,669			650,144,931
Earnings per Class A ordinary share:
Basic	$	1.94		$	1.76		$	4.07		$	3.76		$	1.93		$	1.96		$	6.00		$	5.72
Diluted	$	1.91		$	1.73		$	4.00		$	3.69		$	1.90		$	1.93		$	5.90		$	5.62
Cash dividends per share	$	0.80		$	—		$	1.60		$	1.46		$	0.80		$	1.46		$	2.40		$	2.92


	Three Months Ended						Six Months Ended						Three Months Ended						Nine Months Ended
	February 29, 2020			February 28, 2019			February 29, 2020			February 28, 2019			May 31, 2020			May 31, 2019			May 31, 2020			May 31, 2019
NET INCOME	$	1,252,082		$	1,140,720		$	2,627,250		$	2,432,044		$	1,252,639		$	1,268,649		$	3,879,889		$	3,700,693
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	(47,448		)	41,645			(9,718		)	33,028			(100,750		)	(102,620		)	(110,468		)	(69,592		)
Defined benefit plans	9,805			6,578			18,557			26,991			10,704			5,890			29,261			32,881
Cash flow hedges	15,354			(36,690		)	29,481			51,654			(101,516		)	96,382			(72,035		)	148,036
Investments	—			—			—			(515		)	—			(1,148		)	—			(1,663		)
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	(22,289		)	11,533			38,320			111,158			(191,562		)	(1,496		)	(153,242		)	109,662
Other comprehensive income (loss) attributable to noncontrolling interests	(1,157		)	1,625			23			(671		)	(2,285		)	(4,188		)	(2,262		)	(4,859		)
COMPREHENSIVE INCOME	$	1,228,636		$	1,153,878		$	2,665,593		$	2,542,531		$	1,058,792		$	1,262,965		$	3,724,385		$	3,805,496

COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	$	1,212,451		$	1,135,982		$	2,630,028		$	2,510,327		$	1,036,640		$	1,248,020		$	3,666,668		$	3,758,347
Comprehensive income attributable to noncontrolling interests	16,185			17,896			35,565			32,204			22,152			14,945			57,717			47,149
COMPREHENSIVE INCOME	$	1,228,636		$	1,153,878		$	2,665,593		$	2,542,531		$	1,058,792		$	1,262,965		$	3,724,385		$	3,805,496


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares				Restricted Share Units				Additional Paid-in Capital			Treasury Shares						Retained Earnings				Accumulated Other Comprehensive Loss				Total Accenture plc Shareholders’ Equity				Noncontrolling Interests				Total Shareholders’ Equity			Ordinary Shares				Class A Ordinary Shares			Class X Ordinary Shares						Restricted Share Units			Additional Paid-in Capital			Treasury Shares						Retained Earnings			Accumulated Other Comprehensive Loss			Total Accenture plc Shareholders’ Equity			Noncontrolling Interests			Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares					$				No. Shares									$								No. Shares								$		No. Shares		$		No. Shares			$			No. Shares
Balance as of November 30, 2019	$	57	40	$	15	656,946	$	—	594				$	1,525,898				$	6,162,252		$	(1,977,391	)		(21,990	)				$	11,236,275			$	(1,779,968		)		$	15,167,138			$	434,070	$	15,601,208
Balance as of February 29, 2020																																											$	57	40		$	15	661,742	$	—		588				$	1,095,560				$	6,884,963		$	(2,571,256	)		(24,551	)	$	11,867,507		$	(1,802,257	)	$	15,474,589		$	446,217		$	15,920,806
Net income																								1,234,740								1,234,740				17,342				1,252,082																												1,228,202						1,228,202			24,437			1,252,639
Other comprehensive income (loss)																												(22,289		)		(22,289		)		(1,157		)		(23,446		)																													(191,562		)	(191,562		)	(2,285		)	(193,847		)
Purchases of Class A shares															1,055			(968,034		)	(4,683	)										(966,979		)		(1,055		)		(968,034		)																	661			(626,116		)	(3,672	)								(625,455		)	(661		)	(626,116		)
Share-based compensation expense											371,846				459																	372,305								372,305																248,055			42,811															290,866						290,866
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares									(6	)					(2,022		)															(2,022		)						(2,022		)											(3	)					(572		)													(572		)				(572		)
Issuances of Class A shares for employee share programs						4,796					(822,243		)		720,701			374,169			2,122			(72,845		)						199,782				218				200,000									1,791							(24,614		)	264,298			111,928			617			(2,809		)				348,803			362			349,165
Dividends											20,059													(530,663		)						(510,604		)		(634		)		(511,238		)														18,760												(527,043		)				(508,283		)	(630		)	(508,913		)
Other, net															2,518																	2,518				(2,567		)		(49		)																	(1,982		)													(1,982		)	1,599			(383		)
Balance as of February 29, 2020	$	57	40	$	15	661,742	$	—	588		$	1,095,560			$	6,884,963		$	(2,571,256	)	(24,551	)		$	11,867,507			$	(1,802,257	)		$	15,474,589			$	446,217			$	15,920,806
Balance as of May 31, 2020																																											$	57	40		$	15	663,533	$	—		585			$	1,337,761		$	7,190,179		$	(3,085,444	)	(27,606	)		$	12,565,857		$	(1,993,819	)	$	16,014,606		$	469,039		$	16,483,645


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares			Restricted Share Units				Additional Paid-in Capital			Treasury Shares						Retained Earnings				Accumulated Other Comprehensive Loss				Total Accenture plc Shareholders’ Equity				Noncontrolling Interests				Total Shareholders’ Equity			Ordinary Shares				Class A Ordinary Shares			Class X Ordinary Shares						Restricted Share Units			Additional Paid-in Capital			Treasury Shares						Retained Earnings			Accumulated Other Comprehensive Loss			Total Accenture plc Shareholders’ Equity			Noncontrolling Interests			Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares				$				No. Shares									$								No. Shares								$		No. Shares		$		No. Shares			$			No. Shares
Balance as of November 30, 2018	$	57	40	$	15	665,541	$	—	651			$	1,342,965				$	5,176,749		$	(2,748,448	)		(28,206	)				$	10,384,064			$	(1,476,546		)		$	12,678,856			$	376,712	$	13,055,568
Balance as of February 28, 2019																																										$	57	40		$	15	670,313	$	—		651				$	954,613				$	5,783,062		$	(3,357,665	)		(32,439	)	$	11,421,964		$	(1,465,013	)	$	13,337,033		$	391,512		$	13,728,545
Net income																							1,124,449								1,124,449				16,271				1,140,720																												1,249,516						1,249,516			19,133			1,268,649
Other comprehensive income (loss)																											11,533				11,533				1,625				13,158																															(1,496		)	(1,496		)	(4,188		)	(5,684		)
Purchases of Class A shares														1,247			(995,056		)	(6,663	)										(993,809		)		(1,247		)		(995,056		)																	568			(485,625		)	(2,792	)								(485,057		)	(568		)	(485,625		)
Share-based compensation expense										346,762																					346,762								346,762																226,158			37,516															263,674						263,674
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares														(12,751		)															(12,751		)						(12,751		)											(14	)					(2,829		)													(2,829		)				(2,829		)
Issuances of Class A shares for employee share programs						4,772				(733,906		)		615,692			385,839			2,430			(87,757		)						179,868				227				180,095									1,523							(16,437		)	242,228			82,280			551			(249		)				307,822			355			308,177
Dividends										(1,208		)											1,208								—								—																31,649												(961,914		)				(930,265		)	(1,250		)	(931,515		)
Other, net														2,125																	2,125				(2,076		)		49																			(1,074		)													(1,074		)	640			(434		)
Balance as of February 28, 2019	$	57	40	$	15	670,313	$	—	651	$	954,613			$	5,783,062		$	(3,357,665	)	(32,439	)		$	11,421,964			$	(1,465,013	)		$	13,337,033			$	391,512			$	13,728,545
Balance as of May 31, 2019																																										$	57	40		$	15	671,836	$	—		637			$	1,195,983		$	6,059,471		$	(3,761,010	)	(34,680	)		$	11,709,317		$	(1,466,509	)	$	13,737,324		$	405,634		$	14,142,958


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares				Restricted Share Units				Additional Paid-in Capital			Treasury Shares						Retained Earnings				Accumulated Other Comprehensive Loss				Total Accenture plc Shareholders’ Equity				Noncontrolling Interests				Total Shareholders’ Equity			Ordinary Shares				Class A Ordinary Shares			Class X Ordinary Shares						Restricted Share Units			Additional Paid-in Capital			Treasury Shares						Retained Earnings			Accumulated Other Comprehensive Loss			Total Accenture plc Shareholders’ Equity				Noncontrolling Interests				Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares					$				No. Shares									$								No. Shares								$		No. Shares		$		No. Shares			$			No. Shares
Balance as of August 31, 2019	$	57	40	$	15	654,739	$	—	609				$	1,411,903				$	5,804,448		$	(1,388,376	)		(19,005	)				$	10,421,538			$	(1,840,577		)		$	14,409,008			$	418,683	$	14,827,691	$	57	40	$	15		654,739				$	—				609			$	1,411,903		$	5,804,448		$	(1,388,376	)	(19,005	)		$	10,421,538			$	(1,840,577	)		$	14,409,008	$	418,683	$	14,827,691
Net income																								2,591,708								2,591,708				35,542				2,627,250																												3,819,910						3,819,910				59,979				3,879,889
Other comprehensive income (loss)																												38,320				38,320				23				38,343																															(153,242		)	(153,242		)		(2,262		)		(155,504		)
Purchases of Class A shares															1,866			(1,692,652		)	(8,504	)										(1,690,786		)		(1,866		)		(1,692,652		)																	2,527			(2,318,768		)		(12,176	)							(2,316,241		)		(2,527		)		(2,318,768		)
Share-based compensation expense											610,523				36,711																	647,234								647,234																858,578			79,522															938,100								938,100
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares									(21	)					(6,615		)															(6,615		)						(6,615		)											(24	)					(7,187		)													(7,187		)						(7,187		)
Issuances of Class A shares for employee share programs						7,003					(965,168		)		1,044,361			509,772			2,958			(89,108		)						499,857				543				500,400									8,794							(989,782		)	1,308,659			621,700				3,575		(91,917		)				848,660				905				849,565
Dividends											38,302													(1,056,631		)						(1,018,329		)		(1,290		)		(1,019,619		)														57,062												(1,583,674		)				(1,526,612		)		(1,920		)		(1,528,532		)
Other, net															4,192																	4,192				(5,418		)		(1,226		)																	2,210															2,210				(3,819		)		(1,609		)
Balance as of February 29, 2020	$	57	40	$	15	661,742	$	—	588		$	1,095,560			$	6,884,963		$	(2,571,256	)	(24,551	)		$	11,867,507			$	(1,802,257	)		$	15,474,589			$	446,217			$	15,920,806
Balance as of May 31, 2020																																											$	57	40		$	15	663,533	$	—		585			$	1,337,761		$	7,190,179		$	(3,085,444	)		(27,606	)	$	12,565,857		$	(1,993,819	)	$	16,014,606			$	469,039			$	16,483,645



Balance Sheet	Balance as of August 31, 2019		Adjustments due to ASU 2016-02 (Topic 842)			Balance as of September 1, 2019
CURRENT ASSETS
Other current assets	$	1,225,364	$	(38,666	)	$	1,186,698
NON-CURRENT ASSETS
Lease assets	—		3,169,608			3,169,608
Other non-current assets	1,400,292		(10,333		)	1,389,959
CURRENT LIABILITIES
Lease liabilities	—		699,399			699,399
Other accrued liabilities	951,450		(703		)	950,747
NON-CURRENT LIABILITIES
Lease liabilities	—		2,666,344			2,666,344
Other non-current liabilities	526,988		(244,431		)	282,557


	As of February 29, 2020		As of August 31, 2019		As of May 31, 2020		As of August 31, 2019
Receivables, net of allowance	$	7,785,957	$	7,467,338	$	7,677,366	$	7,467,338
Contract assets (current)	731,992		627,733		668,235		627,733
Receivables and contract assets (current)	8,517,949		8,095,071		8,345,601		8,095,071
Contract assets (non-current)	56,503		71,002		52,701		71,002
Deferred revenues (current)	3,594,142		3,188,835		3,536,521		3,188,835
Deferred revenues (non-current)	629,505		565,224		638,821		565,224


(1)	Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests - other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.


(1)	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing, General and administrative costs and non-operating expenses.


(2)	As of ~~February 29,~~May 31, 2020, $~~61,160~~4,372 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next twelve months.



	August 31, 2019		Additions/ Adjustments		Foreign Currency Translation			February 29, 2020
Communications, Media & Technology	$	992,743	$	47,490	$	2,758		$	1,042,991
Financial Services	1,393,628		77,383		3,437			1,474,448
Health & Public Service	1,005,428		197,785		176			1,203,389
Products	2,328,317		150,959		7,924			2,487,200
Resources	485,434		5,443		(215		)	490,662
Total	$	6,205,550	$	479,060	$	14,080		$	6,698,690


(1)	Effective March 1, 2020, we began managing our business under a new growth model through our three geographic markets, which became our reportable segments in the third quarter of fiscal 2020.


	August 31, 2019							February 29, 2020							August 31, 2019							May 31, 2020
Intangible Asset Class	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Customer-related	$	1,013,976	$	(358,130	)	$	655,846	$	1,148,725	$	(418,391	)	$	730,334	$	1,013,976	$	(358,130	)	$	655,846	$	1,268,841	$	(444,315	)	$	824,526
Technology	119,686		(45,851		)	73,835		108,988		(44,946		)	64,042		119,686		(45,851		)	73,835		146,815		(50,697		)	96,118
Patents	127,796		(66,167		)	61,629		129,051		(67,249		)	61,802		127,796		(66,167		)	61,629		128,070		(66,048		)	62,022
Other	78,344		(28,875		)	49,469		84,616		(32,673		)	51,943		78,344		(28,875		)	49,469		82,736		(33,396		)	49,340
Total	$	1,339,802	$	(499,023	)	$	840,779	$	1,471,380	$	(563,259	)	$	908,121	$	1,339,802	$	(499,023	)	$	840,779	$	1,626,462	$	(594,456	)	$	1,032,006


Fiscal Year	Estimated Amortization		Estimated Amortization
Remainder of 2020	$	113,243	$	62,762
2021	179,963		220,067
2022	156,088		177,937
2023	137,474		159,124
2024	111,134		132,463
Thereafter	210,219		279,653
Total	$	908,121	$	1,032,006


	Three Months Ended February 29, 2020			Six Months Ended February 29, 2020			Three Months Ended May 31, 2020			Nine Months Ended May 31, 2020
Operating lease cost	$	184,971		$	366,053		$	191,351		$	557,404
Variable lease cost	47,244			95,403			42,537			137,940
Sublease income	(6,022		)	(12,560		)	(6,831		)	(19,391		)
Total net lease cost	$	226,193		$	448,896
							$	227,057		$	675,953


	February 29, 2020			February 28, 2019			May 31, 2020			May 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	2,627,250		$	2,432,044		$	3,879,889		$	3,700,693
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
Depreciation, amortization and other	841,574			431,283			1,286,234			652,592
Share-based compensation expense	647,234			593,278			938,100			856,952
Deferred tax expense (benefit)	86,989			(49,624		)	128,245			(47,130		)
Other, net	(169,286		)	(79,425		)	(142,943		)	(85,725		)
Change in assets and liabilities, net of acquisitions —
Receivables and contract assets, current and non-current	(320,707		)	(481,936		)	(96,365		)	(493,733		)
Other current and non-current assets	(438,456		)	(282,588		)	(483,825		)	(373,142		)
Accounts payable	(120,997		)	28,730			(245,718		)	94,144
Deferred revenues, current and non-current	423,056			438,293			263,274			342,633
Accrued payroll and related benefits	(831,611		)	(555,875		)	(475,183		)	(67,970		)
Income taxes payable, current and non-current	(37,266		)	(77,969		)	74,338			(52,518		)
Other current and non-current liabilities	(390,228		)	(9,053		)	(67,028		)	(16,096		)
Net cash provided by (used in) operating activities	2,317,552			2,387,158			5,059,018			4,510,700
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(260,433		)	(217,488		)	(410,414		)	(357,749		)
Purchases of businesses and investments, net of cash acquired	(584,304		)	(515,082		)	(1,326,366		)	(1,055,915		)
Proceeds from sales of businesses and investments	79,200			1,809			84,886			27,915
Other investing, net	2,355			6,218			3,717			6,041
Net cash provided by (used in) investing activities	(763,182		)	(724,543		)	(1,648,177		)	(1,379,708		)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	500,400			446,277			849,565			754,453
Purchases of shares	(1,699,267		)	(1,796,134		)	(2,325,955		)	(2,284,587		)
Proceeds from (repayments of) long-term debt, net	(366		)	(872		)	(207		)	(983		)
Cash dividends paid	(1,019,619		)	(932,838		)	(1,528,532		)	(1,864,353		)
Other, net	(18,648		)	(10,524		)	(30,421		)	(20,683		)
Net cash provided by (used in) financing activities	(2,237,500		)	(2,294,091		)	(3,035,550		)	(3,416,153		)
Effect of exchange rate changes on cash and cash equivalents	(7,267		)	35,005			(59,883		)	(7,041		)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(690,397		)	(596,471		)	315,408			(292,202		)
CASH AND CASH EQUIVALENTS, beginning of period	6,126,853			5,061,360			6,126,853			5,061,360
CASH AND CASH EQUIVALENTS, end of period	$	5,436,456		$	4,464,889		$	6,442,261		$	4,769,158
SUPPLEMENTAL CASH FLOW INFORMATION:
Income taxes paid, net	$	796,248		$	645,379		$	993,848		$	1,052,517


	Lease Payments			Sublease Receipts			Lease Payments			Sublease Receipts
2020 (Remainder)	$	376,637		$	(13,550	)	$	179,590		$	(5,479	)
2021	709,370			(13,234		)	744,328			(16,026		)
2022	599,669			(7,991		)	626,354			(8,061		)
2023	494,367			(7,803		)	523,343			(7,618		)
2024	414,652			(7,457		)	439,048			(7,181		)
Thereafter	1,318,907			(32,391		)	1,474,890			(31,050		)
Total lease payments (receipts)	3,913,602			$	(82,426	)	3,987,553			$	(75,415	)
Less interest	(523,273		)				(544,371		)
Total lease liabilities	$	3,390,329					$	3,443,182



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


	February 29, 2020		August 31, 2019		May 31, 2020		August 31, 2019
Assets
Cash Flow Hedges
Other current assets	$	68,715	$	53,033	$	42,750	$	53,033
Other non-current assets	55,969		49,525		26,010		49,525
Other Derivatives
Other current assets	30,535		8,059		26,750		8,059
Total assets	$	155,219	$	110,617	$	95,510	$	110,617
Liabilities
Cash Flow Hedges
Other accrued liabilities	$	7,555	$	18,826	$	38,378	$	18,826
Other non-current liabilities	4,148		8,770		30,568		8,770
Other Derivatives
Other accrued liabilities	14,205		32,195		9,093		32,195
Total liabilities	$	25,908	$	59,791	$	78,039	$	59,791
Total fair value	$	129,311	$	50,826	$	17,471	$	50,826
Total notional value	$	8,088,876	$	8,709,917	$	8,766,370	$	8,709,917


	Six Months Ended February 29, 2020		Nine Months Ended May 31, 2020
Lease liability payments	$	357,731	$	535,549
Lease assets obtained in exchange for liabilities	$	267,174	$	486,739


	Dividend Per Share				Accenture plc Class A Ordinary Shares						Accenture Canada Holdings Inc. Exchangeable Shares					Total Cash Outlay				Dividend Per Share				Accenture plc Class A Ordinary Shares					Accenture Canada Holdings Inc. Exchangeable Shares					Total Cash Outlay
Dividend Payment Date				Record Date		Cash Outlay				Record Date		Cash Outlay							Record Date	Dividend Per Share				Cash Outlay			Record Date		Cash Outlay					Total Cash Outlay
November 15, 2019	Dividend Per Share	$	0.80			October 17, 2019		$	507,725			October 15, 2019		$	656	Total Cash Outlay		$	508,381			$	0.80		October 17, 2019		$	507,725		October 15, 2019		$	656			$	508,381
February 14, 2020	$	0.80			January 16, 2020		$	510,604			January 14, 2020		$	634		$	511,238			$	0.80			January 16, 2020	$	510,604			January 14, 2020	$	634			$	511,238
May 15, 2020																				$	0.80			April 16, 2020	$	508,283			April 14, 2020	$	630			$	508,913
Total Dividends							$	1,018,329					$	1,290		$	1,019,619								$	1,526,612				$	1,920			$	1,528,532


~~(1)~~(2)	~~In connection with~~ Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each reportable segment, as well as an allocation for amounts they do not directly control.


•	~~Financial Services revenues increased 4% in local currency, driven by growth in Insurance across all geographic regions and Banking & Capital~~Geographic Markets ~~in Growth Markets and North America. These increases were partially offset by a decline in Banking & Capital Markets in Europe.~~


•	Products revenues increased 11% in local currency, driven by growth in Consumer Goods, Retail & Travel Services and Life Sciences across all geographic regions, led by North America, as well as Industrial in Growth Markets.


•	North America revenues increased ~~10%~~7% in local currency, led by growth in Public Service, Life Sciences, Consumer Goods, Retail & Travel Services, Health and Software & Platforms. These increases were partially offset by a decline in Chemicals & Natural Resources. Revenue growth was driven by the United States.


•	Europe revenues increased 4%2% in local currency, led by growth in Chemicals & Natural Resources, Life Sciences, Software & Platforms, Energy, Utilities and Health. These increases were partially offset by a decline in Banking & Capital Markets. Revenue growth was led by Italy ~~Germany~~ and ~~Ireland,~~Germany, partially offset by a decline in the United Kingdom.


•	Growth Markets revenues increased ~~12%~~10% in local currency, led by growth in Software & Platforms, Banking & Capital Markets, Public Service, Chemicals & Natural Resources, Industrial, Consumer Goods, Retail & Travel Services and Life Sciences. Revenue growth was driven by Japan, as well as Brazil.


•	~~Communications, Media & Technology~~North America operating income increased primarily due to revenue growth, partially offset by lower outsourcing contract profitability and higher sales and marketing costs as a percentage of revenues.


•	Europe operating income decreased as revenue growth was offset by lower consulting contract profitability and higher sales and marketing costs as a percentage of revenues.


•	~~Financial Services operating income decreased as revenue growth was offset by lower contract profitability and higher sales and marketing costs as a percentage of revenues.~~


•	~~Health & Public Service~~Growth Markets operating income increased primarily due to revenue growth and higher ~~consulting contract profitability.~~


•	~~Resources operating income increased primarily due to revenue growth and higher outsourcing~~ contract profitability.


	Facility Amount		Borrowings Under Facilities		Facility Amount		Borrowings Under Facilities
	(in millions of U.S. dollars)				(in millions of U.S. dollars)
Syndicated loan facility	$	1,000	$	—	$	1,000	$	—
Separate, uncommitted, unsecured multicurrency revolving credit facilities	830		—		875		—
Local guaranteed and non-guaranteed lines of credit	222		—		229		—
Total	$	2,052	$	—	$	2,104	$	—


	Accenture plc Class A Ordinary Shares			Accenture Canada Holdings Inc. Exchangeable Shares			Accenture plc Class A Ordinary Shares			Accenture Canada Holdings Inc. Exchangeable Shares
	Shares	Amount		Shares	Amount		Shares	Amount		Shares	Amount
	(in millions of U.S. dollars, except share amounts)						(in millions of U.S. dollars, except share amounts)
Open-market share purchases (1)	6,025,001	$	1,187	—	$	—	9,522,567	$	1,782	—	$	—
Other share purchase programs	—	—		33,315	7		—	—		36,345	7
Other purchases (2)	2,479,052	505		—	—		2,653,127	537		—	—
Total	8,504,053	$	1,693	33,315	$	7	12,175,694	$	2,319	36,345	$	7


(1)	We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees.



Period	Total Number of Shares Purchased	Average Price Paid per Share (1)		Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)	Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)
					(in millions of U.S. dollars)
December 1, 2019 — December 31, 2019	1,014,546	$	204.20	778,200	$	2,883
January 1, 2020 — January 31, 2020	2,349,052	$	209.31	853,418	$	2,704
February 1, 2020 — February 29, 2020	1,319,075	$	204.07	1,100,314	$	2,480
Total (4)	4,682,673	$	206.73	2,731,932


(1)	Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture.



Exhibit Number		Exhibit
3.1		Amended and Restated Memorandum and Articles of Association of Accenture plc (incorporated by reference to Exhibit 3.1 to Accenture plc’s 8-K filed on February 7, 2018)

10.1*		~~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 30, 2020~~)

10.2*		~~Form of Key Executive Performance-Based Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith~~)

10.3*		~~Form of Accenture Leadership Performance Equity Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith~~)

10.4*		~~Form of Voluntary Equity Investment Program Matching Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith~~)

10.5*		~~Form of CEO Discretionary Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith~~)

10.6*		~~Form of Next Generation Leadership Performance-Based Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan~~ (~~filed herewith~~)

31.1		Certification of the Principal Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

31.2		Certification of the Principal Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

32.1		Certification of the Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)

32.2		Certification of the Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)

101		The following financial information from Accenture plc’s Quarterly Report on Form 10-Q for the quarterly period ended ~~February 29,~~May 31, 2020, formatted in Inline XBRL: (i) Consolidated Balance Sheets as of ~~February 29,~~May 31, 2020 (Unaudited) and August 31, 2019, (ii) Consolidated Income Statements (Unaudited) for the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019, (iii) Consolidated Statements of Comprehensive Income (Unaudited) for the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019, (iv) Consolidated Shareholders’ Equity Statement (Unaudited) for the three and ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019, (v) Consolidated Cash Flows Statements (Unaudited) for the ~~six~~nine months ended ~~February 29,~~May 31, 2020 and ~~February 28,~~ 2019 and (vi) the Notes to Consolidated Financial Statements (Unaudited)

104		The cover page from Accenture plc’s Quarterly Report on Form 10-Q for the quarterly period ended ~~February 29,~~May 31, 2020, formatted in Inline XBRL (included as Exhibit 101)



	ACCENTURE PLC

	By:	/s/ KC McClure
	Name:	KC McClure
	Title:	Chief Financial Officer
		(Principal Financial Officer and Authorized Signatory)