Accenture (ACN) 10-K15 Oct 212021 FY Annual reportFinancial data

Company Profile

COVER PAGE

COVER PAGE - USD ($)	12 Months Ended
COVER PAGE - USD ($)	Aug. 31, 2021	Oct. 01, 2021	Feb. 26, 2021
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Aug. 31, 2021
Current Fiscal Year End Date	--08-31
Entity File Number	001-34448
Entity Registrant Name	Accenture plc
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-0627530
Entity Address, Address Line One	1 Grand Canal Square
Entity Address, Address Line Two	Grand Canal Harbour
Entity Address, City or Town	Dublin
Entity Address, Postal Zip Code	2
Entity Address, Country	IE
Country Region	353
City Area Code	1
Local Phone Number	646-2000
Title of 12(b) Security	Class A ordinary shares, par value $0.0000225 per share
Trading Symbol	ACN
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 159,483,888,262
Amendment Flag	false
Document Transition Report	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Central Index Key	0001467373
Documents Incorporated by Reference [Text Block]	Portions of the definitive proxy statement to be filed with the Securities
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		656,739,486
Class X Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		512,655

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 8,168,174	$ 8,415,330
Short-term investments	4,294	94,309
Receivables and contract assets	9,728,212	7,846,892
Other current assets	1,765,831	1,393,225
Total current assets	19,666,511	17,749,756
NON-CURRENT ASSETS:
Contract assets	38,334	43,257
Investments	329,526	324,514
Property and equipment, net	1,639,105	1,545,568
Lease assets	3,182,519	3,183,346
Goodwill	11,125,861	7,709,820
Deferred contract costs	731,445	723,168
Deferred tax assets	4,007,130	4,153,146
Other non-current assets	2,455,412	1,646,018
Total non-current assets	23,509,332	19,328,837
TOTAL ASSETS	43,175,843	37,078,593
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	12,080	7,820
Accounts payable	2,274,057	1,349,874
Deferred revenues	4,229,177	3,636,741
Accrued payroll and related benefits	6,747,853	5,083,950
Income taxes payable	423,400	453,542
Lease liabilities	744,164	756,057
Accrued consumption taxes	609,553	662,409
Other accrued liabilities	668,583	712,197
Total current liabilities	15,708,867	12,662,590
NON-CURRENT LIABILITIES:
Long-term debt	53,473	54,052
Deferred revenues	700,080	690,931
Retirement obligation	2,016,021	1,859,444
Deferred tax liabilities	243,636	179,703
Income taxes payable	1,105,896	930,695
Lease liabilities	2,696,917	2,667,584
Other non-current liabilities	553,839	534,421
Total non-current liabilities	7,369,862	6,916,830
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	1,750,784	1,585,302
Additional paid-in capital	8,617,838	7,167,227
Treasury shares, at cost: Ordinary, 40,000 shares as of August 31, 2021 and August 31, 2020; Class A ordinary, 24,504,666 and 24,383,369 shares as of August 31, 2021 and August 31, 2020, respectively	(3,408,491)	(2,565,761)
Retained earnings	13,988,748	12,375,533
Accumulated other comprehensive loss	(1,419,497)	(1,561,837)
Total Accenture plc shareholders’ equity	19,529,454	17,000,536
Noncontrolling interests	567,660	498,637
Total shareholders’ equity	20,097,114	17,499,173
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	43,175,843	37,078,593
Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	57	57
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	15	15
Class X Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Aug. 31, 2021$ / sharesshares	Aug. 31, 2021€ / sharesshares	Aug. 31, 2020$ / sharesshares	Aug. 31, 2020€ / sharesshares
Ordinary Shares
Ordinary shares, par value \| € / shares		€ 1		€ 1
Ordinary shares, shares authorized (in shares)	40,000	40,000	40,000	40,000
Ordinary shares, shares issued (in shares)	40,000	40,000	40,000	40,000
Treasury shares, ordinary shares (in shares)	40,000	40,000	40,000	40,000
Class A Ordinary Shares
Ordinary shares, par value \| $ / shares	$ 0.0000225		$ 0.0000225
Ordinary shares, shares authorized (in shares)	20,000,000,000	20,000,000,000	20,000,000,000	20,000,000,000
Ordinary shares, shares issued (in shares)	656,590,625	656,590,625	658,548,895	658,548,895
Treasury shares, ordinary shares (in shares)	24,504,666	24,504,666	24,383,369	24,383,369
Class X Ordinary Shares
Ordinary shares, par value \| $ / shares	$ 0.0000225		$ 0.0000225
Ordinary shares, shares authorized (in shares)	1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, shares issued (in shares)	512,655	512,655	527,509	527,509
Ordinary shares, shares outstanding (in shares)	512,655	512,655	527,509	527,509

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands		12 Months Ended
CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands		Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
REVENUES:
Revenues		$ 50,533,389	$ 44,327,039	$ 43,215,013
OPERATING EXPENSES:
Cost of services		34,169,261	30,350,881	29,900,325
Sales and marketing		5,288,237	4,625,929	4,447,456
General and administrative costs		3,454,362	2,836,585	2,562,158
Total operating expenses		42,911,860	37,813,395	36,909,939
OPERATING INCOME		7,621,529	6,513,644	6,305,074
Interest income		33,365	69,331	87,508
Interest expense		(59,492)	(33,071)	(22,963)
Other income (expense), net		165,714	224,427	(117,822)
INCOME BEFORE INCOME TAXES		7,761,116	6,774,331	6,251,797
Income tax expense		1,770,571	1,589,018	1,405,556
NET INCOME		5,990,545	5,185,313	4,846,241
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	[1]	(6,539)	(6,325)	(6,694)
Net income attributable to noncontrolling interests – other		(77,197)	(71,149)	(60,435)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC		$ 5,906,809	$ 5,107,839	$ 4,779,112
Weighted average Class A ordinary shares:
Basic (in shares)		634,745,073	636,299,913	638,098,125
Diluted (in shares)		645,909,042	647,797,003	650,204,873
Earnings per Class A ordinary share:
Basic (in dollars per share)		$ 9.31	$ 8.03	$ 7.49
Diluted (in dollars per share)		9.16	7.89	7.36
Cash dividends per share (in dollars per share)		$ 3.52	$ 3.20	$ 2.92

[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.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 5,990,545	$ 5,185,313	$ 4,846,241
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	35,215	197,696	(132,707)
Defined benefit plans	55,265	57,100	(253,039)
Cash flow hedges	51,811	24,721	123,003
Investments	49	(777)	(1,663)
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	142,340	278,740	(264,406)
Other comprehensive income (loss) attributable to noncontrolling interests	1,117	8,243	(6,749)
COMPREHENSIVE INCOME	6,134,002	5,472,296	4,575,086
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	6,049,149	5,386,579	4,514,706
Comprehensive income attributable to noncontrolling interests	$ 84,853	$ 85,717	$ 60,380

CONSOLIDATED SHAREHOLDERS' EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENTS - USD ($) $ in Thousands	Total	Class X Ordinary Shares	Cumulative Effect, Period of Adoption, Adjustment	Common StockOrdinary Shares	Common StockClass A Ordinary Shares	Common StockClass X Ordinary Shares	Common StockRestricted Share Units	Additional Paid-in Capital	Treasury Shares	Retained Earnings	Retained EarningsCumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Loss	Total Accenture plc Shareholders’ Equity	Total Accenture plc Shareholders’ EquityCumulative Effect, Period of Adoption, Adjustment	Noncontrolling Interests	Noncontrolling InterestsCumulative Effect, Period of Adoption, Adjustment
Beginning Balance at Aug. 31, 2018	$ 10,724,588			$ 57	$ 15	$ 0	$ 1,234,623	$ 4,870,764	$ (2,116,948)	$ 7,952,413	$ 2,134,818	$ (1,576,171)	$ 10,364,753	$ 2,134,818	$ 359,835	$ 3,158
Beginning Balance (in shares) at Aug. 31, 2018				40,000	663,328,000	656,000			24,333,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME	4,846,241									4,779,112			4,779,112		67,129
Other comprehensive income (loss)	(271,155)											(264,406)	(264,406)		(6,749)
Purchases of Class A shares	(2,669,336)							3,302	$ (2,669,336)				(2,666,034)		(3,302)
Purchases of Class A ordinary shares (in shares)									(16,431,000)
Cancellation of treasury shares	0							(326,092)	$ 2,745,321	(2,419,229)			0
Cancellation of treasury shares (in shares)					(17,599,000)				17,599,000
Share-based compensation expense	1,093,253						1,023,794	69,459					1,093,253
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	21,778							21,768					21,768		10
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)						47,000
Issuances of Class A ordinary shares for employee share programs	848,445						(903,526)	1,219,600	$ 652,587	(121,250)			847,411		1,034
Issuances of Class A ordinary shares for employee share program (in shares)					9,010,000				4,160,000
Dividends	(1,864,353)						57,012			(1,918,737)			(1,861,725)		(2,628)
Other, net	3,810							(10,817)		14,411			3,594		216
Ending Balance at Aug. 31, 2019	14,827,691		$ 2,137,976	$ 57	$ 15	$ 0	1,411,903	5,804,448	$ (1,388,376)	10,421,538		(1,840,577)	14,409,008		418,683
Ending Balance (in shares) at Aug. 31, 2019				40,000	654,739,000	609,000			19,005,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME	5,185,313									5,107,839			5,107,839		77,474
Other comprehensive income (loss)	286,983											278,740	278,740		8,243
Purchases of Class A shares	(2,894,253)							3,116	$ (2,894,253)				(2,891,137)		(3,116)
Purchases of Class A ordinary shares (in shares)									(14,730,000)
Cancellation of treasury shares	0							(108,670)	$ 1,056,145	(947,475)			0
Cancellation of treasury shares (in shares)					(5,526,000)				5,526,000
Share-based compensation expense	1,197,806						1,118,284	79,522					1,197,806
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	21,594							21,594					21,594
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)						81,000
Issuances of Class A ordinary shares for employee share programs	955,308						(1,022,144)	1,409,627	$ 660,723	(93,912)			954,294		1,014
Issuances of Class A ordinary shares for employee share program (in shares)					9,336,000				3,786,000
Dividends	(2,037,733)						77,259			(2,112,457)			(2,035,198)		(2,535)
Other, net	(348)							778					778		(1,126)
Ending Balance at Aug. 31, 2020	17,499,173			$ 57	$ 15	$ 0	1,585,302	7,167,227	$ (2,565,761)	12,375,533		(1,561,837)	17,000,536		498,637
Ending Balance (in shares) at Aug. 31, 2020		527,509		40,000	658,549,000	528,000			24,423,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME	5,990,545									5,906,809			5,906,809		83,736
Other comprehensive income (loss)	143,457											142,340	142,340		1,117
Purchases of Class A shares	$ (3,693,747)							3,622	$ (3,693,747)				(3,690,125)		(3,622)
Purchases of Class A ordinary shares (in shares)	(13,956,723)								(13,957,000)
Cancellation of treasury shares	$ 0							(255,809)	$ 2,105,666	(1,849,857)			0
Cancellation of treasury shares (in shares)	(10,262,593,000)				(10,263,000)				10,263,000
Share-based compensation expense	$ 1,342,951						1,253,679	89,272					1,342,951
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 9,377							9,377					9,377
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)	34,213					15,000
Issuances of Class A ordinary shares for employee share programs	$ 1,065,775						(1,176,967)	1,617,702	$ 745,351	(121,343)			1,064,743		1,032
Issuances of Class A ordinary shares for employee share program (in shares)					8,305,000				3,572,000
Dividends	(2,236,094)						88,770			(2,322,394)			(2,233,624)		(2,470)
Other, net	(5,569)							5,201					5,201		(10,770)
Ending Balance at Aug. 31, 2021	$ 20,097,114			$ 57	$ 15	$ 0	$ 1,750,784	$ 8,617,838	$ (3,408,491)	$ 13,988,748		$ (1,419,497)	$ 19,529,454		$ 567,660
Ending Balance (in shares) at Aug. 31, 2021		512,655		40,000	656,591,000	513,000			24,545,000

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
NET INCOME	$ 5,990,545	$ 5,185,313	$ 4,846,241
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities—
Depreciation, amortization and other	1,891,242	1,773,124	892,760
Share-based compensation expense	1,342,951	1,197,806	1,093,253
Deferred tax expense (benefit)	60,930	170,951	(96,360)
Other, net	(342,849)	(243,867)	(87,522)
Change in assets and liabilities, net of acquisitions—
Receivables and contract assets, current and non-current	(1,471,613)	721,500	(526,297)
Other current and non-current assets	(591,836)	(503,482)	(489,817)
Accounts payable	825,472	(359,682)	177,186
Deferred revenues, current and non-current	554,830	236,207	258,067
Accrued payroll and related benefits	1,445,010	(7,845)	386,930
Income taxes payable, current and non-current	111,795	55,198	(162,916)
Other current and non-current liabilities	(841,329)	(10,071)	335,428
Net cash provided by (used in) operating activities	8,975,148	8,215,152	6,626,953
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(580,132)	(599,132)	(599,009)
Purchases of businesses and investments, net of cash acquired	4,171,123	1,531,599	1,193,071
Proceeds from sales of businesses and investments	413,553	230,393	27,951
Other investing, net	27,936	5,819	8,553
Net cash provided by (used in) investing activities	(4,309,766)	(1,894,519)	(1,755,576)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	1,065,775	955,308	848,445
Purchases of shares	(3,703,124)	(2,915,847)	(2,691,114)
Proceeds from (repayments of) long-term debt, net	(7,798)	(6,719)	(4,772)
Cash dividends paid	(2,236,094)	(2,037,733)	(1,864,353)
Other, net	(45,096)	(44,101)	(55,377)
Net cash provided by (used in) financing activities	(4,926,337)	(4,049,092)	(3,767,171)
Effect of exchange rate changes on cash and cash equivalents	13,799	16,936	(38,713)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(247,156)	2,288,477	1,065,493
CASH AND CASH EQUIVALENTS, beginning of period	8,415,330	6,126,853	5,061,360
CASH AND CASH EQUIVALENTS, end of period	8,168,174	8,415,330	6,126,853
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	36,132	28,493	22,624
Income taxes paid, net	$ 1,566,753	$ 1,360,030	$ 1,587,273

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Aug. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Description of Business Accenture plc is a leading global professional services company, providing a broad range of services in strategy and consulting, interactive, technology and operations. We serve clients in three geographic markets: North America, Europe and Growth Markets (Asia Pacific, Latin America, Africa and the Middle East). We help our clients build their digital core, transform their operations, and accelerate revenue growth—creating tangible value across their enterprises at speed and scale. Basis of Presentation The Consolidated Financial Statements include the accounts of Accenture plc, an Irish company, and our controlled subsidiary companies. Accenture plc is an Irish public limited company, which operates its business through its subsidiaries. The shares of Accenture Canada Holdings Inc. held by persons other than us are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interests percentage was less than 1% as of August 31, 2021 and 2020, respectively. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2021” means the 12-month period that ended on August 31, 2021. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year. The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may be different from those estimates. Revenue Recognition We account for revenue in accordance with FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation based on the relative standalone selling price. The primary method used to estimate standalone selling price is the expected cost plus a margin approach, under which we forecast our expected costs of satisfying a performance obligation and then add an appropriate margin for that distinct good or service based on margins for similar services sold on a standalone basis. While determining relative standalone selling price and identifying separate performance obligations require judgment, generally relative standalone selling prices and the separate performance obligations are readily identifiable as we sell those performance obligations unaccompanied by other performance obligations. Contract modifications are routine in the performance of our contracts. Contracts are often modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. Our revenues are derived from contracts for outsourcing services, technology integration consulting services and non-technology integration consulting services. These contracts have different terms based on the scope, performance obligations and complexity of the engagement, which frequently require us to make judgments and estimates in recognizing revenues. We have many types of contracts, including time-and-materials contracts, fixed-price contracts, fee-per-transaction contracts and contracts with multiple fee types. The nature of our contracts gives rise to several types of variable consideration, including incentive fees. Many contracts include incentives or penalties related to costs incurred, benefits produced or adherence to schedules that may increase the variability in revenues and margins earned on such contracts. These variable amounts generally are awarded or refunded upon achievement of or failure to achieve certain performance metrics, milestones or cost targets and can be based upon client discretion. We include these variable fees in the estimated transaction price when there is a basis to reasonably estimate the amount of the fee and it is not probable a significant reversal of revenue will occur. These estimates reflect the expected value of the variable fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. Outsourcing Contracts Our outsourcing contracts typically span several years. Revenues are generally recognized on outsourcing contracts over time because our clients benefit from the services as they are performed. Outsourcing contracts require us to provide a series of distinct services each period over the contract term. Revenues from unit-priced contracts are recognized as transactions are processed. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Technology Integration Consulting Services Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems and related processes for our clients are recognized over time as control of the system is transferred continuously to the client. Contracts for technology integration consulting services generally span six months to two years. Generally, revenue, including estimated fees, is recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. Non-Technology Integration Consulting Services Our contracts for non-technology integration consulting services are typically less than a year in duration. Revenues are generally recognized over time as our clients benefit from the services as they are performed, or the contract, for which the related services lack an alternative use, includes termination provisions enabling payment for performance completed to date. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Revenues from fixed-price contracts are generally recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. For non-technology integration consulting contracts which do not qualify to recognize revenue over time, we recognize revenues at a point in time when the client obtains control of the promised good or service. Contract Estimates Estimates of total contract revenues and costs are continuously monitored over the lives of our contracts, and recorded revenues and cost estimates are subject to revision as the contract progresses. If at any time the estimate of contract profitability indicates an anticipated loss on a technology integration consulting contract, we recognize the loss in the quarter it first becomes probable and reasonably estimable. Contract Balances The timing of revenue recognition, billings and cash collections results in Receivables, Contract assets, and Deferred revenues (Contract liabilities) on our Consolidated Balance Sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or quarterly) or upon achievement of contractual milestones. Our receivables are rights to consideration that are conditional only upon the passage of time as compared to our contract assets, which are rights to consideration conditional upon additional factors. When we bill or receive payments from our clients before revenue is recognized, we record Contract liabilities. Contract assets and liabilities are reported on our Consolidated Balance Sheet on a contract-by-contract basis at the end of each reporting period. For some outsourcing contracts, we receive payments for transition or set-up activities, which are deferred and recognized as revenue as the services are provided. These advance payments are typically not a significant financing component because they are used to meet working capital demands in the early stages of a contract and to protect us from the other party failing to complete its obligations under the contract. We elected the practical expedient to report revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. Employee Share-Based Compensation Arrangements Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. Income Taxes We calculate and provide for income taxes in each of the tax jurisdictions in which we operate. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. We establish liabilities or reduce assets when we believe tax positions are not more likely than not of being sustained if challenged. Recognized tax positions are measured at the largest amount of benefit greater than 50 percent likely of being realized. Each fiscal quarter, we evaluate tax positions and adjust the related tax assets and liabilities in light of changing facts and circumstances. We release stranded tax effects from Accumulated other comprehensive loss using the specific identification approach for our defined benefit plans and the portfolio approach for other items. Translation of Non-U.S. Currency Amounts Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive loss. Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments. Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including certificates of deposit and time deposits. 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. Allowance for Credit Losses—Client Receivables and Contract Assets We record our client receivables at their face amounts less allowances. The allowance represents our estimate of expected credit losses based on historical experience, current economic conditions and certain forward-looking information. As of August 31, 2021 and 2020, total allowances recorded for credit losses recorded for client receivables and contract assets was $32,206 and $40,277, respectively. The change in the allowance is primarily due to immaterial write-offs and changes in gross client receivables and contract assets. Concentrations of Credit Risk Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments and client receivables, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited. Investments All available-for-sale securities and liquid investments with an original maturity greater than three months but less than one year are considered to be Short-term investments. Non-current investments consist of equity securities in publicly-traded and privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Investments are periodically assessed for other-than- temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its basis, we reduce the carrying amount of the investment to its estimated fair value. Our non-current investments are as follows: August 31, 2021 August 31, 2020 Equity method investments $ 184,157 $ 240,446 Investments without readily determinable fair values 145,369 84,068 Total non-current investments $ 329,526 $ 324,514 For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. Equity method investments are initially recorded at cost and our proportionate share of gains and losses of the investee are included as a component of other income (expense), net. Our equity method investments consist primarily of an investment in Duck Creek Technologies. As of August 31, 2021, the carrying amount of our investment was $162,775, and the estimated fair value of our approximately 16% ownership was $854,823. We account for the investment under the equity method because we have the ability to influence operations through the combination of our voting power and through other factors, such as representation on the board and our business relationship. For equity securities without a readily determinable fair value, we use the fair value measurement alternative and measure the securities at cost less impairment, if any, plus or minus observable price changes in orderly transactions for an identical or similar investment of the same issuer. Depreciation and Amortization See table below for summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for fiscal 2021 and 2020, respectively. Fiscal 2021 2020 Depreciation $ 512,051 $ 482,054 Amortization—Deferred transition 297,216 300,680 Amortization—Intangible assets 312,706 239,664 Operating lease cost 765,232 749,233 Other 4,037 1,493 Total depreciation, amortization and other $ 1,891,242 $ 1,773,124 Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years Goodwill Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. We review the recoverability of goodwill by operating segment annually, or more frequently when indicators of impairment exist. Based on the results of our annual impairment analysis, we determined that no impairment existed as of August 31, 2021 or 2020, as each reportable segment’s estimated fair value substantially exceeded its carrying value. Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to fifteen years. Operating Expenses Selected components of operating expenses are as follows: Fiscal 2021 2020 2019 Research and development costs $ 1,118,320 $ 870,611 $ 799,734 Advertising costs (1) 171,883 57,658 85,521 Provision for (release of) doubtful accounts (2) 6,199 147 974 (1) Advertising costs are expensed as incurred. (2) For additional information, see “Allowance for Credit Losses - Client Receivables and Contract Assets.” Recently Adopted Accounting Pronouncements Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2016-13 (“Topic 326”) On September 1, 2020, we adopted FASB ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which amends guidance on recognition and measurement of credit losses and related disclosures. The amendments replace the existing incurred loss impairment model with a methodology to measure and recognize lifetime expected credit losses for all in-scope financial assets, including accounts receivable and contract assets. The adoption did not have an impact on our Consolidated Financial Statements.

REVENUES

REVENUES	12 Months Ended
REVENUES	Aug. 31, 2021
Revenues [Abstract]
Revenues	Revenues Disaggregation of Revenue See Note 16 (Segment Reporting) to these Consolidated Financial Statements for our disaggregated revenues. Remaining Performance Obligations We had remaining performance obligations of approximately $23 billion and $20 billion as of August 31, 2021 and 2020, respectively. Our remaining performance obligations represent the amount of transaction price for which work has not been performed and revenue has not been recognized. The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Under Topic 606, only the non-cancelable portion of these contracts is included in our performance obligations. Additionally, our performance obligations only include variable consideration if we assess it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty is resolved. Based on the terms of our contracts, a significant portion of what we consider contract bookings is not included in our remaining performance obligations. We expect to recognize approximately 70% of our remaining performance obligations as of August 31, 2021 as revenue in fiscal 2022, an additional 14% in fiscal 2023, and the balance thereafter. Contract Estimates Adjustments in contract estimates related to performance obligations satisfied or partially satisfied in prior periods were immaterial for both fiscal 2021 and 2020. Contract Balances Deferred transition revenues were $700,080 and $690,931 as of August 31, 2021 and 2020, respectively, and are included in Non-current deferred revenues. Costs related to these activities are also deferred and are expensed as the services are provided. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. Deferred transition costs were $731,445 and $723,168 as of August 31, 2021 and 2020, respectively, and are included in Deferred contract costs. Deferred transition amortization expense for fiscal 2021, 2020 and 2019 was $297,216, $300,680 and $274,814, respectively. The following table provides information about the balances of our Receivables, Contract assets and Contract liabilities (Deferred revenues): As of August 31, 2021 As of August 31, 2020 Receivables, net of allowance $ 8,796,992 $ 7,192,110 Contract assets (current) 931,220 654,782 Receivables and contract assets (current) 9,728,212 7,846,892 Contract assets (non-current) 38,334 43,257 Deferred revenues (current) 4,229,177 3,636,741 Deferred revenues (non-current) 700,080 690,931 Changes in the contract asset and liability balances during fiscal 2021, were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during fiscal 2021 that were included in Deferred revenues as of August 31, 2020 were $3.3 billion. Revenues recognized during fiscal 2020 that were included in Deferred revenues as of August 31, 2019 were $2.8 billion.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Aug. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	Earnings Per Share Basic and diluted earnings per share are calculated as follows: Fiscal 2021 2020 2019 Basic Earnings per share Net income attributable to Accenture plc $ 5,906,809 $ 5,107,839 $ 4,779,112 Basic weighted average Class A ordinary shares 634,745,073 636,299,913 638,098,125 Basic earnings per share $ 9.31 $ 8.03 $ 7.49 Diluted Earnings per share Net income attributable to Accenture plc $ 5,906,809 $ 5,107,839 $ 4,779,112 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 6,539 6,325 6,694 Net income for diluted earnings per share calculation $ 5,913,348 $ 5,114,164 $ 4,785,806 Basic weighted average Class A ordinary shares 634,745,073 636,299,913 638,098,125 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 702,567 787,429 892,654 Diluted effect of employee compensation related to Class A ordinary shares 10,344,620 10,599,773 11,111,679 Diluted effect of share purchase plans related to Class A ordinary shares 116,782 109,888 102,415 Diluted weighted average Class A ordinary shares 645,909,042 647,797,003 650,204,873 Diluted earnings per share $ 9.16 $ 7.89 $ 7.36

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS	Aug. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	Accumulated Other Comprehensive Loss The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Fiscal 2021 2020 2019 Foreign currency translation Beginning balance $ (1,010,279) $ (1,207,975) $ (1,075,268) Foreign currency translation 36,562 207,566 (138,680) Income tax benefit (expense) (346) (1,719) (607) Portion attributable to noncontrolling interests (1,001) (8,151) 6,580 Foreign currency translation, net of tax 35,215 197,696 (132,707) Ending balance (975,064) (1,010,279) (1,207,975) Defined benefit plans Beginning balance (615,223) (672,323) (419,284) Actuarial gains (losses) (50,166) 22,414 (379,090) Pension settlement 39,016 3,757 793 Prior service costs arising during the period 27,570 — (2,105) Reclassifications into net periodic pension and 49,864 55,035 32,985 Income tax benefit (expense) (10,959) (24,041) 94,052 Portion attributable to noncontrolling interests (60) (65) 326 Defined benefit plans, net of tax 55,265 57,100 (253,039) Ending balance (559,958) (615,223) (672,323) Cash flow hedges Beginning balance 63,714 38,993 (84,010) Unrealized gain (loss) 168,244 72,437 209,017 Reclassification adjustments into Cost of services (102,676) (48,545) (48,333) Income tax benefit (expense) (13,701) 857 (37,522) Portion attributable to noncontrolling interests (56) (28) (159) Cash flow hedges, net of tax 51,811 24,721 123,003 Ending balance (1) 115,525 63,714 38,993 Investments Beginning balance (49) 728 2,391 Unrealized gain (loss) 49 (778) (1,970) Income tax benefit (expense) — — 305 Portion attributable to noncontrolling interests — 1 2 Investments, net of tax 49 (777) (1,663) Ending balance — (49) 728 Accumulated other comprehensive loss $ (1,419,497) $ (1,561,837) $ (1,840,577)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Aug. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	Property and Equipment The components of Property and equipment, net are as follows: August 31, 2021 August 31, 2020 Buildings and land $ 60 $ 61 Computers, related equipment and software 2,052,408 1,978,380 Furniture and fixtures 470,624 456,136 Leasehold improvements 1,528,462 1,424,722 Property and equipment, gross 4,051,554 3,859,299 Total accumulated depreciation (2,412,449) (2,313,731) Property and equipment, net $ 1,639,105 $ 1,545,568

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
BUSINESS COMBINATIONS	Aug. 31, 2021
Business Combinations [Abstract]
BUSINESS COMBINATIONS	Business Combinations We completed a number of individually immaterial acquisitions during fiscal 2021, 2020 and 2019. These acquisitions were completed primarily to expand our services and solutions offerings. The table below gives additional details related to these acquisitions: Fiscal 2021 2020 2019 Total consideration $ 4,109,145 $ 1,513,910 $ 1,170,044 Goodwill 3,388,948 1,352,839 920,696 Intangible assets 983,910 377,060 282,144

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Aug. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill by reportable operating segment are as follows: August 31, Additions/ Foreign August 31, Additions/ Foreign August 31, GEOGRAPHIC MARKETS North America $ 3,973,356 $ 628,458 $ 2,627 $ 4,604,441 $ 2,010,303 $ 3,454 $ 6,618,198 Europe 1,569,223 420,413 148,452 2,138,088 1,179,932 11,726 3,329,746 Growth Markets 662,971 289,598 14,722 967,291 205,469 5,157 1,177,917 Total $ 6,205,550 $ 1,338,469 $ 165,801 $ 7,709,820 $ 3,395,704 $ 20,337 $ 11,125,861 Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets Our definite-lived intangible assets by major asset class are as follows: August 31, 2020 August 31, 2021 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 1,319,332 $ (495,367) $ 823,965 $ 2,068,156 $ (654,460) $ 1,413,696 Technology 150,765 (55,543) 95,222 250,481 (54,391) 196,090 Patents 129,295 (66,954) 62,341 126,202 (66,650) 59,552 Other 82,676 (34,986) 47,690 70,407 (28,807) 41,600 Total $ 1,682,068 $ (652,850) $ 1,029,218 $ 2,515,246 $ (804,308) $ 1,710,938 Total amortization related to our intangible assets was $312,706, $239,664 and $177,150 for fiscal 2021, 2020 and 2019, respectively. Estimated future amortization related to intangible assets held as of August 31, 2021 is as follows: Fiscal Year Estimated Amortization 2022 $ 352,776 2023 286,589 2024 260,069 2025 237,270 2026 191,099 Thereafter 383,135 Total $ 1,710,938

LEASES

LEASES	12 Months Ended
LEASES	Aug. 31, 2021
Leases [Abstract]
Leases	Leases On September 1, 2019, we adopted FASB ASU No. 2016-02, Leases, and related updates (“Topic 842”) using the effective date method. Prior period amounts were not adjusted. The primary impact of adoption is the requirement for lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by both operating and finance leases. Enhanced quantitative and qualitative disclosures about leasing arrangements are also required. We elected the package of practical expedients which does not require reassessment of prior conclusions related to identifying leases, lease classification or initial direct costs. We also elected the practical expedient to combine lease and non-lease components, accounting for the combined components as a single lease component, for our office real estate and automobile leases. The standard did not have a material impact on our Consolidated Income Statement. As a lessee, substantially all of our lease obligation is for office real estate. Our significant judgments used in determining our lease obligation include whether a contract is or contains a lease and the determination of the discount rate used to calculate the lease liability. We elected the practical expedient not to separate lease and associated non-lease components, accounting for them as a single combined lease component, for our office real estate and automobile leases. Our leases may include the option to extend or terminate before the end of the contractual term and are often non-cancelable or cancelable only by the payment of penalties. Our lease assets and liabilities include these options in the lease term when it is reasonably certain that they will be exercised. In certain cases, we sublease excess office real estate to third-party tenants. Lease assets and liabilities recognized at the lease commencement date are determined predominantly as the present value of the payments due over the lease term. Since we cannot determine the implicit rate in our leases, we use our incremental borrowing rate on that date to calculate the present value. Our incremental borrowing rate approximates the rate at which we could borrow, on a secured basis for a similar term, an amount equal to our lease payments in a similar economic environment. When we are the lessee, all leases are recognized as lease liabilities and associated lease assets on the Consolidated Balance Sheet. Lease liabilities represent our obligation to make payments arising from the lease. Lease assets represent our right to use an underlying asset for the lease term and may also include advance payments, initial direct costs, or lease incentives. Payments that depend upon an index or rate, such as the Consumer Price Index (CPI), are included in the recognition of lease assets and liabilities at the commencement-date rate. Other variable payments, such as common area maintenance, property and other taxes, utilities and insurance that are based on the lessor’s cost, are recognized in the Consolidated Income Statement in the period incurred. As of August 31, 2021 and 2020, we had no material finance leases. Operating lease expense is recorded on a straight-line basis over the lease term. Lease costs are as follows: Fiscal 2021 2020 Operating lease cost $ 765,232 $ 749,233 Variable lease cost 176,426 181,612 Sublease income (23,717) (27,192) $ 917,941 $ 903,653 Supplemental information related to operating lease transactions is as follows: Fiscal 2021 2020 Lease liability payments $ 753,167 $ 725,892 Lease assets obtained in exchange for liabilities 599,866 592,026 As of August 31, 2021 and 2020, our operating leases had a weighted average remaining lease term of 7.3 years and a weighted average discount rate of 3.9% and 4.2%, respectively. The following maturity analysis presents future undiscounted cash outflows (inflows) for operating leases as of August 31, 2021: Lease Payments Sublease Receipts 2022 $ 757,020 $ (13,029) 2023 667,204 (12,088) 2024 558,848 (10,787) 2025 448,858 (8,288) 2026 335,658 (7,269) Thereafter 1,144,549 (19,895) Total lease payments (receipts) $ 3,912,137 $ (71,356) Less interest (471,056) Total lease liabilities $ 3,441,081

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
FINANCIAL INSTRUMENTS	Aug. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	Financial Instruments Derivatives In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies and procedures covering areas such as authorization, counterparty exposure and hedging practices. Positions are monitored using techniques such as market value and sensitivity analyses. We do not enter into derivative transactions for trading purposes. We classify cash flows from our derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statements. Certain derivatives give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to us, and the maximum amount of loss due to credit risk, based on the gross fair value of our derivative financial instruments that are in an asset position, was $211,988 as of August 31, 2021. We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. These provisions may reduce our potential overall loss resulting from the insolvency of a counterparty and reduce a counterparty’s potential overall loss resulting from our insolvency. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterparty’s credit rating, thereby enabling us to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease our realized loss on an open transaction. Similarly, a decrement in our credit rating could trigger a counterparty’s early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase our realized loss on an open transaction. The aggregate fair value of our derivative instruments with credit-risk-related contingent features that were in a liability position as of August 31, 2021 was $18,066. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Fair values for derivative financial instruments are based on prices computed using third-party valuation models and are classified as Level 2 in accordance with the three-level hierarchy of fair value measurements. All of the significant inputs to the third-party valuation models are observable in active markets. Inputs include current market-based parameters such as forward rates and yield curves. For additional information related to the three-level hierarchy of fair value measurements, see Note 12 (Retirement and Profit Sharing Plans) to these Consolidated Financial Statements. Cash Flow Hedges Certain of our subsidiaries are exposed to currency risk through their use of our global delivery resources. To mitigate this risk, we use foreign currency forward contracts to hedge the foreign exchange risk of the forecasted intercompany expenses denominated in foreign currencies for up to three years in the future. We have designated these derivatives as cash flow hedges. As of August 31, 2021 and 2020, we held no derivatives that were designated as fair value or net investment hedges. In order for a derivative to qualify for hedge accounting, the derivative must be formally designated as a fair value, cash flow or net investment hedge by documenting the relationship between the derivative and the hedged item. The documentation includes a description of the hedging instrument, the hedged item, the risk being hedged, our risk management objective and strategy for undertaking the hedge, the method for assessing the effectiveness of the hedge and the method for measuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highly effective at offsetting changes in either the fair value or cash flows of the hedged item at both inception of the hedge and on an ongoing basis. For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were net gains of $102,676, $48,545 and $48,333 during fiscal 2021, 2020 and 2019, respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other income (expense), net in the Consolidated Income Statements and for fiscal 2021, 2020 and 2019, was not material. In addition, we did not discontinue any cash flow hedges during fiscal 2021, 2020 or 2019. Other Derivatives We also use foreign currency forward contracts, which have not been designated as hedges, to hedge balance sheet exposures, such as intercompany loans. These instruments are generally short-term in nature, with typical maturities of less than one year, and are subject to fluctuations in foreign exchange rates. Realized gains or losses and changes in the estimated fair value of these derivatives were net gains of $15,370, and $111,623 for fiscal 2021 and 2020, respectively, and a net loss of $112,113 for fiscal 2019. Gains and losses on these contracts are recorded in Other income (expense), net in the Consolidated Income Statements and are offset by gains and losses on the related hedged items. Fair Value of Derivative Instruments The notional and fair values of all derivative instruments are as follows: August 31, 2021 August 31, 2020 Assets Cash Flow Hedges Other current assets $ 109,416 $ 75,871 Other non-current assets 70,250 50,914 Other Derivatives Other current assets 32,322 27,964 Total assets $ 211,988 $ 154,749 Liabilities Cash Flow Hedges Other accrued liabilities $ 5,867 $ 13,614 Other non-current liabilities 8,585 13,576 Other Derivatives Other accrued liabilities 3,614 11,828 Total liabilities $ 18,066 $ 39,018 Total fair value $ 193,922 $ 115,731 Total notional value $ 10,045,903 $ 9,600,691 We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, we record derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements is as follows: August 31, 2021 August 31, 2020 Net derivative assets $ 193,936 $ 129,520 Net derivative liabilities 14 13,789 Total fair value $ 193,922 $ 115,731

BORROWINGS AND INDEBTEDNESS

BORROWINGS AND INDEBTEDNESS	12 Months Ended
BORROWINGS AND INDEBTEDNESS	Aug. 31, 2021
Debt Disclosure [Abstract]
BORROWINGS AND INDEBTEDNESS	Borrowings and Indebtedness As of August 31, 2021, we had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes: Facility Borrowings Syndicated loan facility (1) $ 3,000,000 $ — Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,200,031 — Local guaranteed and non-guaranteed lines of credit (3) 247,261 — Total $ 4,447,292 $ — (1) On April 26, 2021, we replaced our $1,000,000 syndicated 5-year credit facility and $1,000,000 syndicated 364-day credit facility with a new $3,000,000 syndicated credit facility maturing on April 24, 2026. This facility provides unsecured, revolving borrowing capacity for general corporate capital purposes, including the issuance of letters of credit. Borrowings under this facility will accrue interest at the applicable risk-free rate plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2021, we had no borrowings under the facility. (2) We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2021 and 2020, we had no borrowings under these facilities. (3) We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2021 and 2020, we had no borrowings under these various facilities, respectively. Under the borrowing facilities described above, we had an aggregate of $695,139 and $487,795 of letters of credit outstanding as of August 31, 2021 and 2020, respectively. In addition, we had total outstanding debt of $65,553 and $61,872 as of August 31, 2021 and 2020, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Aug. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	Income Taxes Fiscal 2021 2020 2019 Current taxes U.S. federal $ 218,064 $ 99,280 $ 159,578 U.S. state and local 95,662 26,425 86,113 Non-U.S. 1,395,915 1,292,362 1,256,225 Total current tax expense 1,709,641 1,418,067 1,501,916 Deferred taxes U.S. federal 7,767 21,532 (143,217) U.S. state and local (5,400) 8,525 (39,588) Non-U.S. 58,563 140,894 86,445 Total deferred tax (benefit) expense 60,930 170,951 (96,360) Total $ 1,770,571 $ 1,589,018 $ 1,405,556 The components of Income before income taxes are as follows: Fiscal 2021 2020 2019 U.S. sources $ 1,597,820 $ 1,352,968 $ 853,173 Non-U.S. sources 6,163,296 5,421,363 5,398,624 Total $ 7,761,116 $ 6,774,331 $ 6,251,797 The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate is as follows: Fiscal 2021 2020 (2) 2019 (2) U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % U.S. state and local taxes, net 1.2 1.2 1.0 Non-U.S. operations taxed at other rates 1.1 1.2 1.6 Final determinations (1) (1.7) (1.9) (3.4) Other net activity in unrecognized tax benefits 2.8 2.4 3.2 Excess tax benefits from share based payments (2.1) (1.9) (1.2) Other, net 0.5 1.5 0.3 Effective income tax rate 22.8 % 23.5 % 22.5 % (1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations. (2) Prior period amounts have been reclassified to conform with the current period presentation. As of August 31, 2021, we had not recognized a deferred tax liability on approximately $1,900,000 of undistributed earnings for certain foreign subsidiaries, because these earnings are intended to be indefinitely reinvested. If such earnings were distributed, some countries may impose additional taxes. The unrecognized deferred tax liability (the amount payable if distributed) is approximately $100,000. Portions of our operations are subject to reduced tax rates or are free of tax under various tax holidays which expire between fiscal 2022 and 2031. The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $37,000, $38,000 and $95,000 in fiscal 2021, 2020 and 2019, respectively. The revaluation of deferred tax assets and liabilities due to enacted changes in tax laws and tax rates did not have a material impact on our effective tax rate in fiscal 2021, 2020, or 2019. The components of our deferred tax assets and liabilities included the following: August 31, 2021 August 31, 2020 (1) Deferred tax assets Pensions $ 474,934 $ 443,231 Revenue recognition 120,990 115,287 Compensation and benefits 726,430 574,349 Share-based compensation 355,157 334,061 Tax credit carryforwards 915,382 659,835 Net operating loss carryforwards 196,611 159,506 Deferred amortization deductions 857,441 828,098 Indirect effects of unrecognized tax benefits 285,768 279,105 Licenses and other intangibles 1,533,152 1,752,612 Leases 704,200 729,787 Other 305,575 280,883 Total deferred tax assets 6,475,640 6,156,754 Valuation allowance (1,001,245) (757,799) Deferred tax assets, net of valuation allowance 5,474,395 5,398,955 Deferred tax liabilities Investments in subsidiaries (142,635) (169,752) Intangibles (480,588) (298,181) Leases (648,419) (669,005) Property and equipment (92,271) (56,218) Other (346,988) (232,356) Total deferred tax liabilities (1,710,901) (1,425,512) Net deferred tax assets $ 3,763,494 $ 3,973,443 (1) Prior period amounts have been reclassified to conform with the current period presentation. We recorded valuation allowances of $1,001,245 and $757,799 as of August 31, 2021 and 2020, respectively, against deferred tax assets principally associated with certain tax credit and tax net operating loss carryforwards, as we believe it is more likely than not that these assets will not be realized. For all other deferred tax assets, we believe it is more likely than not that the results of future operations will generate sufficient taxable income to realize these deferred tax assets. During fiscal 2021 and 2020, we recorded net increases of $243,446 and $151,034 in the valuation allowance, respectively, primarily related to valuation allowances on certain tax credit carryforwards, as we believe it is more likely than not that these assets will not be realized. We had tax credit carryforwards as of August 31, 2021 of $915,382, of which $25,858 will expire between 2022 and 2031, $52 will expire between 2032 and 2041, and $889,472 has an indefinite carryforward period. We had net operating loss carryforwards as of August 31, 2021 of $903,589. Of this amount, $86,729 expires between 2022 and 2031, $100,270 expires between 2032 and 2041, and $716,590 has an indefinite carryforward period. As of August 31, 2021, we had $1,344,460 of unrecognized tax benefits, of which $1,028,090, if recognized, would favorably affect our effective tax rate. As of August 31, 2020, we had $1,238,945 of unrecognized tax benefits, of which $934,183, if recognized, would favorably affect our effective tax rate. The remaining unrecognized tax benefits as of August 31, 2021 and 2020 of $316,370 and $304,762, respectively, represent items recorded as offsetting tax benefits associated with the correlative effects of potential transfer pricing adjustments, state income taxes and timing adjustments. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Fiscal 2021 2020 Balance, beginning of year $ 1,238,945 $ 1,233,014 Additions for tax positions related to the current year 187,741 168,938 Additions for tax positions related to prior years 115,518 58,977 Reductions for tax positions related to prior years (133,349) (177,812) Statute of limitations expirations (62,614) (51,477) Settlements with tax authorities (3,374) (11,602) Foreign currency translation 1,593 18,907 Balance, end of year $ 1,344,460 $ 1,238,945 For the year ended August 31, 2021, some of the additions for tax positions related to prior years are for items that had no net impact to the consolidated financial statements. We recognize interest and penalties related to unrecognized tax benefits in our Income tax expense. During fiscal 2021, 2020 and 2019, we recognized expense of $35,285, $21,140 and $8,645 in interest and penalties, respectively. Accrued interest and penalties related to unrecognized tax benefits of $166,846 ($151,184, net of tax benefits) and $129,597 ($118,533, net of tax benefits) were reflected on our Consolidated Balance Sheets as of August 31, 2021 and 2020, respectively. We have participated in the U.S. Internal Revenue Service (“IRS”) Compliance Assurance Process (“CAP”) program since fiscal 2016. CAP tax years are examined by the IRS on a contemporaneous basis so that most issues are resolved prior to filing the tax return. We are currently under audit in numerous state and non-U.S. tax jurisdictions. However, with limited exceptions, we are no longer subject to income tax audits by those taxing authorities for years before 2014. Although the outcome of tax audits is always uncertain and could result in significant cash tax payments, we do not believe the outcome of these audits will have a material adverse effect on our consolidated financial position or results of operations. We believe that it is reasonably possible that our unrecognized tax benefits could decrease by approximately $300,000 or increase by approximately $420,000 in the next 12 months as a result of settlements, lapses of statutes of limitations, tax audit activity and other adjustments. The majority of these amounts relate to transfer pricing matters in both U.S. and non-U.S. tax jurisdictions.

RETIREMENT AND PROFIT SHARING P

RETIREMENT AND PROFIT SHARING PLANS	12 Months Ended
RETIREMENT AND PROFIT SHARING PLANS	Aug. 31, 2021
Retirement Benefits [Abstract]
RETIREMENT AND PROFIT SHARING PLANS	Retirement and Profit Sharing Plans Defined Benefit Pension and Postretirement Plans In the United States and certain other countries, we maintain and administer defined benefit retirement plans and postretirement medical plans for certain current, retired and resigned employees. In addition, our U.S. defined benefit pension plans include a frozen plan for former pre-incorporation partners, which is unfunded. Benefits under the employee retirement plans are primarily based on years of service and compensation during the years immediately preceding retirement or termination of participation in the plan. The defined benefit pension disclosures include our U.S. and material non-U.S. defined benefit pension plans. Assumptions The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2021 August 31, 2020 August 31, 2019 U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Discount rate for determining projected benefit obligation 2.50 % 2.41 % 2.50 % 2.27 % 3.00 % 2.24 % 2.53 % 2.51 % 3.00 % Discount rate for determining net periodic pension expense 2.50 % 2.27 % 3.00 % 2.24 % 4.00 % 3.29 % 2.51 % 3.00 % 3.98 % Long term rate of return on plan assets 3.50 % 2.63 % 4.25 % 2.81 % 4.25 % 3.02 % 3.06 % 3.45 % 3.18 % Rate of increase in future compensation for determining projected benefit obligation 2.09 % 4.48 % 2.21 % 4.04 % 2.23 % 4.02 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.21 % 4.04 % 2.23 % 4.02 % 2.23 % 3.67 % N/A N/A N/A Interest crediting rate for determining projected benefit obligation N/A 0.77 % N/A 0.68 % N/A 0.69 % N/A N/A N/A Interest crediting rate for determining net periodic pension expense N/A 0.68 % N/A 0.69 % N/A 1.47 % N/A N/A N/A We utilize a full yield curve approach to estimate the service and interest cost components by applying specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. This approach provides a correlation between projected benefit cash flows and the corresponding yield curve spot rates and provides a precise measurement of service and interest costs. The discount rate assumptions are based on the expected duration of the benefit payments for each of our defined benefit pension and postretirement plans as of the annual measurement date and are subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension and postretirement plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio. Assumed U.S. Health Care Cost Trend Our U.S. postretirement plan assumed annual rate of increase in the per capita cost of health care benefits is 6.2% for the plan year ending August 31, 2022. The rate is assumed to decrease on a straight-line basis to 4.0% for the plan year ending August 31, 2046 and remain at that level thereafter. Pension and Postretirement Expense Pension expense for fiscal 2021, 2020 and 2019 was $169,471, $168,367 and $137,030, respectively. Postretirement expense for fiscal 2021, 2020 and 2019 was not material to our Consolidated Financial Statements. The service cost component of pension and postretirement expense is included in operating expenses while the other components of net benefit cost are included in Other income (expense), net. Benefit Obligation, Plan Assets and Funded Status The changes in the benefit obligations, plan assets and funded status of our pension and postretirement benefit plans for fiscal 2021 and 2020 are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2021 August 31, 2020 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Reconciliation of benefit obligation Benefit obligation, beginning of year $ 408,266 $ 2,357,405 $ 383,557 $ 2,166,377 $ 649,328 $ 576,596 Service cost 2,579 113,882 3,080 108,871 25,307 22,142 Interest cost 7,628 47,692 9,771 44,395 13,775 15,647 Participant contributions — 13,241 — 12,521 — — Acquisitions/divestitures/transfers — 117,422 — 14 — — Amendments — (21,356) — — (6,214) — Curtailment — (1,381) — — — — Pension settlement — (211,506) — (188) — — Actuarial (gain) loss 3,731 45,063 26,495 (12,278) 60,095 46,630 Benefits paid (15,876) (124,531) (14,637) (94,136) (9,357) (12,115) Exchange rate impact — 1,189 — 131,829 1,337 428 Benefit obligation, end of year $ 406,328 $ 2,337,120 $ 408,266 $ 2,357,405 $ 734,271 $ 649,328 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 281,189 $ 1,355,707 $ 257,280 $ 1,214,062 $ 31,826 $ 31,920 Actual return on plan assets 5,481 88,056 27,911 46,815 481 2,079 Acquisitions/divestitures/transfers — 94,635 — — — — Employer contributions 20,858 97,217 10,635 88,068 9,600 9,942 Participant contributions — 13,241 — 12,521 — — Pension settlement — (211,506) — — — — Benefits paid (15,876) (124,531) (14,637) (94,136) (9,357) (12,115) Exchange rate impact — 13,440 — 89,049 — — Other — — — (672) — — Fair value of plan assets, end of year $ 291,652 $ 1,326,259 $ 281,189 $ 1,355,707 $ 32,550 $ 31,826 Funded status, end of year $ (114,676) $ (1,010,861) $ (127,077) $ (1,001,698) $ (701,721) $ (617,502) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 9,543 $ 166,478 $ 3,232 $ 67,341 $ — $ — Current liabilities (10,651) (53,097) (10,213) (42,990) (1,266) (1,169) Non-current liabilities (113,568) (1,124,242) (120,096) (1,026,049) (700,455) (616,333) Funded status, end of year $ (114,676) $ (1,010,861) $ (127,077) $ (1,001,698) $ (701,721) $ (617,502) Accumulated Other Comprehensive Loss The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2021 and 2020 is as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Net loss $ 109,433 $ 525,172 $ 108,796 $ 605,635 $ 208,784 $ 160,067 Prior service (credit) cost — (2,704) — 20,056 7,080 15,114 Accumulated other comprehensive loss, pre-tax $ 109,433 $ 522,468 $ 108,796 $ 625,691 $ 215,864 $ 175,181 Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2021 and 2020 is as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 401,527 $ 1,989,178 $ 401,822 $ 2,135,566 The following information is provided for defined benefit pension plans and postretirement plans with projected benefit obligations in excess of plan assets and for defined benefit pension plans with accumulated benefit obligations in excess of plan assets as of August 31, 2021 and 2020: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Projected benefit obligation in excess of plan assets Projected benefit obligation $ 124,219 $ 1,716,981 $ 130,309 $ 1,644,895 $ 734,271 $ 649,328 Fair value of plan assets — 539,641 — 575,857 32,550 31,826 August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation in excess of plan assets Accumulated benefit obligation $ 124,219 $ 1,321,965 $ 130,309 $ 1,438,234 Fair value of plan assets — 379,567 — 575,857 Investment Strategies U.S. Pension Plans The overall investment objective of the defined benefit pension plans is to match the duration of the plans’ assets to the plans’ liabilities while managing risk in order to meet current defined benefit pension obligations. The plans’ future prospects, their current financial conditions, our current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations. We recognize that asset allocation of the defined benefit pension plans’ assets is an important factor in determining long-term performance. Actual asset allocations at any point in time may vary from the target asset allocations and will be dictated by current and anticipated market conditions, required cash flows and investment decisions of the investment committee and the pension plans’ investment funds and managers. Ranges are established to provide flexibility for the asset allocation to vary around the targets without the need for immediate rebalancing. Non-U.S. Pension Plans Plan assets in non-U.S. defined benefit pension plans conform to the investment policies and procedures of each plan and to relevant legislation. The pension committee or trustee of each plan regularly, but at least annually, reviews the investment policy and the performance of the investment managers. In certain countries, the trustee is also required to consult with us. Asset allocation decisions are made to provide risk adjusted returns that align with the overall investment strategy for each plan. Generally, the investment return objective of each plan is to achieve a total annualized rate of return that exceeds inflation over the long term by an amount based on the target asset allocation mix of that plan. In certain countries, plan assets are invested in funds that are required to hold a majority of assets in bonds, with a smaller proportion in equities. Also, certain plan assets are entirely invested in contracts held with the plan insurer, which determines the strategy. Defined benefit pension plans in certain countries are unfunded. Risk Management Plan investments are exposed to risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments and equities. To minimize asset volatility relative to the liabilities, plan assets allocated to debt securities appropriately match the duration of individual plan liabilities. Equities are diversified between U.S. and non-U.S. index funds and are intended to achieve long term capital appreciation. Plan asset allocation and investment managers’ guidelines are reviewed on a regular basis. Plan Assets Our target allocation for fiscal 2022 and weighted-average plan assets allocations as of August 31, 2021 and 2020 by asset category for defined benefit pension plans are as follows: 2022 Target 2021 2020 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 25 % — % 21 % — % 19 % Debt securities 100 51 98 51 96 59 Cash and short-term investments — 4 2 4 4 2 Insurance contracts — 13 — 16 — 16 Other — 7 — 8 — 4 Total 100 % 100 % 100 % 100 % 100 % 100 % Fair Value Measurements Fair value is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The three-level hierarchy of fair value measurements is based on whether the inputs to those measurements are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. The fair-value hierarchy requires the use of observable market data when available and consists of the following levels: • Level 1—Quoted prices for identical instruments in active markets; • Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets; and • Level 3—Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The fair values of defined benefit pension and postretirement plan assets as of August 31, 2021 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 273,541 $ — $ 273,541 Fixed Income Non-U.S. government debt securities 183,891 — — 183,891 Non-U.S. corporate debt securities 15,624 — — 15,624 Mutual fund debt securities — 484,182 — 484,182 Cash and short-term investments 48,825 — — 48,825 Insurance contracts — 79,227 130,934 210,161 Other — 110,035 — 110,035 Total $ 248,340 $ 946,985 $ 130,934 $ 1,326,259 The level 3 assets are primarily invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities. The U.S. Plans have $324,202 in Level 2 assets, primarily made up of U.S. corporate debt securities of $204,650 and U.S. government, state and local debt securities of $67,373. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2021: Level 3 Assets Fiscal 2021 Beginning balance $ 140,305 Changes in fair value (9,371) Ending Balance $ 130,934 The fair values of defined benefit pension and postretirement plan assets as of August 31, 2020 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 259,776 $ — $ 259,776 Fixed Income Non-U.S. government debt securities 163,602 — — 163,602 Non-U.S. corporate debt securities 20,639 — — 20,639 Mutual fund debt securities — 611,028 — 611,028 Cash and short-term investments 13,858 14,509 — 28,367 Insurance contracts — 79,575 140,305 219,880 Other — 52,415 — 52,415 Total $ 198,099 $ 1,017,303 $ 140,305 $ 1,355,707 The level 3 assets are primarily invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities. The U.S. Plans have $313,015 in Level 2 assets, primarily made up of U.S. corporate debt securities of $185,981 and U.S. government, state and local debt securities of $75,583. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2020: Level 3 Assets Fiscal 2020 Beginning balance $ 133,421 Changes in fair value 6,884 Ending Balance $ 140,305 Expected Contributions Generally, annual contributions are made at such times and in amounts as required by law and may, from time to time, exceed minimum funding requirements. We estimate we will pay approximately $124,621 in fiscal 2022 related to contributions to our U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners. We have not determined whether we will make additional voluntary contributions for our defined benefit pension plans. Our postretirement plan contributions in fiscal 2022 are not expected to be material to our Consolidated Financial Statements. Estimated Future Benefit Payments Benefit payments for defined benefit pension plans and postretirement plans, which reflect expected future service, as appropriate, are expected to be paid as follows: Pension Plans Postretirement Plans U.S. Plans Non-U.S. U.S. and Non-U.S. Plans 2022 $ 16,114 $ 122,740 $ 13,372 2023 16,940 124,082 14,536 2024 17,746 120,748 15,959 2025 18,604 128,567 17,396 2026 19,350 126,114 19,058 2027-2031 105,408 644,379 124,117 Defined Contribution Plans

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
SHARE-BASED COMPENSATION	Aug. 31, 2021
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	Share-Based Compensation Share Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan, as amended and approved by our shareholders in 2020 (the “Amended 2010 SIP”), is administered by the Compensation Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 114,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2021, there were 19,465,854 shares available for future grants. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. We issue new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP. A summary of information with respect to share-based compensation is as follows: Fiscal 2021 2020 2019 Total share-based compensation expense included in Net income $ 1,342,951 $ 1,197,806 $ 1,093,253 Income tax benefit related to share-based compensation included in Net income 486,980 430,290 356,062 Restricted Share Units Under the Amended 2010 SIP, participants may be, and previously under the predecessor 2001 Share Incentive Plan were, granted restricted share units, each of which represent an unfunded, unsecured right to receive an Accenture plc Class A ordinary share on the date specified in the participant’s award agreement. The fair value of the awards is based on our stock price on the date of grant. The restricted share units granted under these plans are subject to cliff or graded vesting, generally ranging from two to five years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2021 is as follows: Number of Restricted Weighted Average Nonvested balance as of August 31, 2020 17,739,931 $ 164.62 Granted (1) 6,862,406 263.83 Vested (2) (7,225,755) 160.05 Forfeited (1,141,197) 183.47 Nonvested balance as of August 31, 2021 16,235,385 $ 207.26 (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2021, 2020 and 2019 was $263.83, $206.05 and $144.52, respectively. (2) The total grant-date fair value of restricted share units vested for fiscal 2021, 2020 and 2019 was $1,156,501, $1,066,622 and $914,206, respectively. As of August 31, 2021, there was $1,267,761 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.2 years. As of August 31, 2021, there were 418,585 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares. Employee Share Purchase Plan 2010 ESPP The Amended and Restated Accenture plc 2010 Employee Share Purchase Plan (the “2010 ESPP”) is a nonqualified plan that provides eligible employees of Accenture plc and its designated affiliates with an opportunity to purchase Accenture plc Class A ordinary shares through payroll deductions. Under the 2010 ESPP, eligible employees may purchase Accenture plc Class A ordinary shares through the Employee Share Purchase Plan (the “ESPP”) or the Voluntary Equity Investment Program (the “VEIP”). Under the ESPP, eligible employees may elect to contribute 1% to 10% of their eligible compensation during each semi-annual offering period (up to $7.5 per offering period) to purchase Accenture plc Class A ordinary shares at a discount. Under the VEIP, eligible members of Accenture Leadership may elect to contribute up to 30% of their eligible compensation towards the monthly purchase of Accenture plc Class A ordinary shares at fair market value. At the end of the VEIP program year, Accenture Leadership participants who did not withdraw from the program will be granted restricted share units under the Amended 2010 SIP equal to 50% of the number of shares purchased during that year and held by the participant as of the grant date.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Aug. 31, 2021
Equity [Abstract]
SHAREHOLDERS' EQUITY	Shareholders’ Equity Accenture plc Ordinary Shares We have 40,000 authorized ordinary shares, par value €1 per share. Each ordinary share of Accenture plc entitles its holder to receive payments upon a liquidation of Accenture plc; however a holder of an ordinary share is not entitled to vote on matters submitted to a vote of shareholders of Accenture plc or to receive dividends. Class A Ordinary Shares An Accenture plc Class A ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. Each Class A ordinary share entitles its holder to a pro rata part of any dividend at the times and in the amounts, if any, which Accenture plc’s Board of Directors from time to time determines to declare, subject to any preferred dividend rights attaching to any preferred shares. Each Class A ordinary share is entitled on a winding-up of Accenture plc to be paid a pro rata part of the value of the assets of Accenture plc remaining after payment of its liabilities, subject to any preferred rights on liquidation attaching to any preferred shares. Class X Ordinary Shares Most of our pre-incorporation partners who received Accenture Canada Holdings Inc. exchangeable shares in connection with our transition to a corporate structure received a corresponding number of Accenture plc Class X ordinary shares. An Accenture plc Class X ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. A Class X ordinary share does not entitle its holder to receive dividends, and holders of those shares are not entitled to be paid any amount upon a winding-up of Accenture plc. Accenture plc may redeem, at its option, any Class X ordinary share for a redemption price equal to the par value of the Class X ordinary share. Accenture plc has separately agreed with the original holders of Accenture Canada Holdings Inc. exchangeable shares not to redeem any Class X ordinary share of such holder if the redemption would reduce the number of Class X ordinary shares held by that holder to a number that is less than the number of Accenture Canada Holdings Inc. exchangeable shares owned by that holder, as the case may be. Accenture plc will redeem Class X ordinary shares upon the redemption or exchange of Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X ordinary shares outstanding at any time does not exceed the aggregate number of Accenture Canada Holdings Inc. exchangeable shares outstanding. Class X ordinary shares are not transferable without the consent of Accenture plc. Equity of Subsidiaries Redeemable or Exchangeable for Accenture plc Class A Ordinary Shares Accenture Canada Holdings Inc. Exchangeable Shares Pre-incorporation partners resident in Canada and New Zealand received Accenture Canada Holdings Inc. exchangeable shares in connection with our transition to a corporate structure. Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture plc Class A ordinary shares at any time on a one-for-one basis. We may, at our option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture plc Class A ordinary share at the time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture plc Class A ordinary share entitles its holder. Share Purchases and Redemptions The Board of Directors of Accenture plc has authorized funding for our publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares and for purchases and redemptions of Accenture plc Class A ordinary shares and Accenture Canada Holdings Inc. exchangeable shares held by current and former members of Accenture Leadership and their permitted transferees. As of August 31, 2021, our aggregate available authorization was $3,286,216 for our publicly announced open-market share purchase and these other share purchase programs. Our share purchase activity during fiscal 2021 is as follows: Accenture plc Class A Accenture Canada Shares Amount Shares Amount Open-market share purchases (1) 11,299,959 $ 3,019,169 — $ — Other share purchase programs — — 34,213 9,377 Other purchases (2) 2,656,764 674,578 — — Total 13,956,723 $ 3,693,747 34,213 $ 9,377 (1) We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees. (2) During fiscal 2021, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs. Cancellation of Treasury Shares During fiscal 2021, we cancelled 10,262,593 Accenture plc Class A ordinary shares that were held as treasury shares and had an aggregate cost of $2,105,666. The effect of the cancellation of these treasury shares was recognized in Class A ordinary shares and Additional paid-in capital with the residual recorded in Retained earnings. There was no effect on total shareholders’ equity as a result of this cancellation. Dividends Our dividend activity during fiscal 2021 is as follows: Dividend Per Accenture plc Class A Accenture Canada Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 13, 2020 $ 0.88 October 13, 2020 $ 557,419 October 9, 2020 $ 633 $ 558,052 February 12, 2021 0.88 January 14, 2021 560,425 January 12, 2021 617 561,042 May 14, 2021 0.88 April 15, 2021 558,455 April 13, 2021 615 559,070 August 13, 2021 0.88 July 15, 2021 557,325 July 13, 2021 605 557,930 Total Dividends $ 2,233,624 $ 2,470 $ 2,236,094 The payment of cash dividends includes the net effect of $88,770 of additional restricted stock units being issued as a part of our share plans, which resulted in 312,815 restricted share units being issued. Subsequent Events On September 22, 2021, the Board of Directors of Accenture plc declared a quarterly cash dividend of $0.97 per share on our Class A ordinary shares for shareholders of record at the close of business on October 14, 2021, payable on November 15, 2021. The payment of the cash dividend will result in the issuance of an immaterial number of additional restricted share units to holders of restricted share units. On September 22, 2021, the Board of Directors of Accenture plc approved $3,000,000 in additional share repurchase authority, bringing Accenture’s total outstanding authority to $6,286,216.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Aug. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments Contingencies	Commitments and Contingencies Indemnifications and Guarantees In the normal course of business and in conjunction with certain client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients with respect to certain matters. These arrangements with clients can include provisions whereby we have joint and several liability in relation to the performance of certain contractual obligations along with third parties also providing services and products for a specific project. In addition, our consulting arrangements may include warranty provisions that our solutions will substantially operate in accordance with the applicable system requirements. Indemnification provisions are also included in arrangements under which we agree to hold the indemnified party harmless with respect to third-party claims related to such matters as title to assets sold or licensed or certain intellectual property rights. Typically, we have contractual recourse against third parties for certain payments we made in connection with arrangements where third-party nonperformance has given rise to the client’s claim. Payments we made under any of the arrangements described above are generally conditioned on the client making a claim, which may be disputed by us typically under dispute resolution procedures specified in the particular arrangement. The limitations of liability under these arrangements may be expressly limited or may not be expressly specified in terms of time and/or amount. As of August 31, 2021 and 2020, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $885,000 and $832,000, respectively, of which all but approximately $78,000 and $87,000, respectively, may be recovered from the other third parties if we are obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, we cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement. To date, we have not been required to make any significant payment under any of the arrangements described above. We have assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations and/or indemnification provisions and believe that any potential payments would be immaterial to the Consolidated Financial Statements. Legal Contingencies As of August 31, 2021, we or our present personnel had been named as a defendant in various litigation matters. We and/or our personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of our business around the world. Based on the present status of these matters, including the putative class action lawsuit discussed below, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on our results of operations or financial condition. On July 24, 2019, Accenture was named in a putative class action lawsuit filed by consumers of Marriott International, Inc. (“Marriott”) in the U.S. District Court for the District of Maryland. The complaint alleges negligence by us, and seeks monetary damages, costs and attorneys’ fees and other related relief, relating to a data security incident involving unauthorized access to the reservations database of Starwood Worldwide Resorts, Inc. (“Starwood”), which was acquired by Marriott on September 23, 2016. Since 2009, we have provided certain IT infrastructure outsourcing services to Starwood. On October 27, 2020, the court issued an order largely denying Accenture’s motion to dismiss the claims against us. We continue to believe the lawsuit is without merit and we will vigorously defend it. At present, we do not believe any losses from this matter will have a material effect on our results of operations or financial condition.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
SEGMENT REPORTING	Aug. 31, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	Segment Reporting Operating segments are components of an enterprise where separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer. Our operating segments are managed separately because each operating segment represents a strategic business unit providing consulting and outsourcing services to clients across different industries. Our three reportable segments are our geographic markets, which are North America, Europe and Growth Markets. Amounts are attributed to geographic markets based on where clients are located. Information regarding our geographic markets is as follows: Fiscal 2021 North America Europe Growth Markets Total Revenues $ 23,701,341 $ 16,749,484 $ 10,082,564 $ 50,533,389 Depreciation and amortization (1) 379,105 403,802 344,656 1,127,563 Operating income 3,907,883 2,236,462 1,477,184 7,621,529 Net assets as of August 31 (2) 1,859,445 2,860,604 848,684 5,568,733 Property & equipment, net 537,392 455,862 645,851 1,639,105 Fiscal 2020 Revenues $ 20,982,253 $ 14,402,142 $ 8,942,644 $ 44,327,039 Depreciation and amortization (1) 348,761 341,245 332,393 1,022,399 Operating income 3,169,648 1,799,431 1,544,565 6,513,644 Net assets as of August 31 (2) 2,585,659 1,079,904 620,083 4,285,646 Property & equipment, net 499,976 389,968 655,624 1,545,568 Fiscal 2019 Revenues (3) $ 19,986,136 $ 14,695,749 $ 8,533,128 $ 43,215,013 Depreciation and amortization (1) 303,762 294,902 294,096 892,760 Operating income 3,107,437 2,013,245 1,184,392 6,305,074 Net assets as of August 31 (2) 2,923,320 1,355,827 814,358 5,093,505 Property & equipment, net 395,782 354,491 640,893 1,391,166 (1) Amounts include depreciation on property and equipment and amortization of intangible assets and deferred contract costs controlled by each reportable segment, as well as an allocation for amounts they do not directly control. (2) We do not allocate total assets by reportable segment. Reportable segment assets directly attributable to a reportable segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues. (3) Effective September 1, 2019 we revised the reporting of our geographic 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. The accounting policies of the reportable segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements. Our business in the United States represented 45%, 45% and 44% of our consolidated revenues during fiscal 2021, 2020 and 2019, respectively. No other country individually comprised 10% or more of our consolidated revenues during these periods. Business in Ireland, our country of domicile, represented approximately 2% of our consolidated revenues during fiscal 2021 and 1% during fiscal 2020 and 2019. We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net: August 31, 2021 August 31, 2020 August 31, 2019 United States 27 % 27 % 26 % India 17 18 18 Ireland 7 7 7 Revenues by industry group and type of work are as follows: Fiscal 2021 2020 2019 INDUSTRY GROUPS (1) Communications, Media & Technology $ 10,285,549 $ 8,883,264 $ 8,757,338 Financial Services 9,932,523 8,518,894 8,494,630 Health & Public Service 9,498,234 8,023,651 7,161,657 Products 13,954,337 12,287,050 12,026,239 Resources 6,862,746 6,614,180 6,775,149 Total $ 50,533,389 $ 44,327,039 $ 43,215,013 TYPE OF WORK Consulting $ 27,337,699 $ 24,227,024 $ 24,177,428 Outsourcing 23,195,690 20,100,015 19,037,585 Total $ 50,533,389 $ 44,327,039 $ 43,215,013 (1) Effective September 1, 2020, we revised the reporting of our industry groups to include amounts previously reported in Other. Prior period amounts have been reclassified to conform with the current period presentation.

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
QUARTERLY DATA (UNAUDITED)	Aug. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA (UNAUDITED)	Quarterly Data (unaudited) Fiscal 2021 First Second Third Fourth Annual Revenues $ 11,762,185 $ 12,088,125 $ 13,263,795 $ 13,419,284 $ 50,533,389 Cost of services 7,863,889 8,492,893 8,859,411 8,953,068 34,169,261 Operating income 1,890,669 1,653,515 2,118,656 1,958,689 7,621,529 Net income 1,522,057 1,461,493 1,569,572 1,437,423 5,990,545 Net income attributable to Accenture plc 1,500,276 1,440,859 1,549,426 1,416,248 5,906,809 Weighted average Class A ordinary shares: —Basic 634,271,482 635,993,980 635,203,753 633,546,144 634,745,073 —Diluted 646,879,735 646,321,916 645,454,021 645,287,973 645,909,042 Earnings per Class A ordinary share: —Basic $ 2.37 $ 2.27 $ 2.44 $ 2.24 $ 9.31 —Diluted $ 2.32 $ 2.23 $ 2.40 $ 2.20 $ 9.16 Fiscal 2020 First Second Third Fourth Annual Revenues $ 11,358,958 $ 11,141,505 $ 10,991,305 $ 10,835,271 $ 44,327,039 Cost of services 7,711,199 7,782,334 7,462,617 7,394,731 30,350,881 Operating income 1,767,263 1,488,945 1,712,733 1,544,703 6,513,644 Net income 1,375,168 1,252,082 1,252,639 1,305,424 5,185,313 Net income attributable to Accenture plc 1,356,968 1,234,740 1,228,202 1,287,929 5,107,839 Weighted average Class A ordinary shares: —Basic 635,722,309 637,485,626 636,146,240 635,887,742 636,299,913 —Diluted 649,389,444 648,833,880 645,607,914 647,867,307 647,797,003 Earnings per Class A ordinary share: —Basic $ 2.13 $ 1.94 $ 1.93 $ 2.03 $ 8.03 —Diluted $ 2.09 $ 1.91 $ 1.90 $ 1.99 $ 7.89

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Aug. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of Accenture plc, an Irish company, and our controlled subsidiary companies. Accenture plc is an Irish public limited company, which operates its business through its subsidiaries. The shares of Accenture Canada Holdings Inc. held by persons other than us are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interests percentage was less than 1% as of August 31, 2021 and 2020, respectively.
Use of Estimates	The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may be different from those estimates.
Revenue Recognition	Revenue Recognition We account for revenue in accordance with FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation based on the relative standalone selling price. The primary method used to estimate standalone selling price is the expected cost plus a margin approach, under which we forecast our expected costs of satisfying a performance obligation and then add an appropriate margin for that distinct good or service based on margins for similar services sold on a standalone basis. While determining relative standalone selling price and identifying separate performance obligations require judgment, generally relative standalone selling prices and the separate performance obligations are readily identifiable as we sell those performance obligations unaccompanied by other performance obligations. Contract modifications are routine in the performance of our contracts. Contracts are often modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. Our revenues are derived from contracts for outsourcing services, technology integration consulting services and non-technology integration consulting services. These contracts have different terms based on the scope, performance obligations and complexity of the engagement, which frequently require us to make judgments and estimates in recognizing revenues. We have many types of contracts, including time-and-materials contracts, fixed-price contracts, fee-per-transaction contracts and contracts with multiple fee types. The nature of our contracts gives rise to several types of variable consideration, including incentive fees. Many contracts include incentives or penalties related to costs incurred, benefits produced or adherence to schedules that may increase the variability in revenues and margins earned on such contracts. These variable amounts generally are awarded or refunded upon achievement of or failure to achieve certain performance metrics, milestones or cost targets and can be based upon client discretion. We include these variable fees in the estimated transaction price when there is a basis to reasonably estimate the amount of the fee and it is not probable a significant reversal of revenue will occur. These estimates reflect the expected value of the variable fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. Outsourcing Contracts Our outsourcing contracts typically span several years. Revenues are generally recognized on outsourcing contracts over time because our clients benefit from the services as they are performed. Outsourcing contracts require us to provide a series of distinct services each period over the contract term. Revenues from unit-priced contracts are recognized as transactions are processed. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Technology Integration Consulting Services Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems and related processes for our clients are recognized over time as control of the system is transferred continuously to the client. Contracts for technology integration consulting services generally span six months to two years. Generally, revenue, including estimated fees, is recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. Non-Technology Integration Consulting Services Our contracts for non-technology integration consulting services are typically less than a year in duration. Revenues are generally recognized over time as our clients benefit from the services as they are performed, or the contract, for which the related services lack an alternative use, includes termination provisions enabling payment for performance completed to date. When contractual billings represent an amount that corresponds directly with the value provided to the client (e.g., time-and-materials contracts), revenues are recognized as amounts become billable in accordance with contract terms. Revenues from fixed-price contracts are generally recognized using costs incurred to date relative to total estimated costs at completion to measure progress toward satisfying our performance obligations. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. For non-technology integration consulting contracts which do not qualify to recognize revenue over time, we recognize revenues at a point in time when the client obtains control of the promised good or service. Contract Estimates Estimates of total contract revenues and costs are continuously monitored over the lives of our contracts, and recorded revenues and cost estimates are subject to revision as the contract progresses. If at any time the estimate of contract profitability indicates an anticipated loss on a technology integration consulting contract, we recognize the loss in the quarter it first becomes probable and reasonably estimable. Contract Balances The timing of revenue recognition, billings and cash collections results in Receivables, Contract assets, and Deferred revenues (Contract liabilities) on our Consolidated Balance Sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or quarterly) or upon achievement of contractual milestones. Our receivables are rights to consideration that are conditional only upon the passage of time as compared to our contract assets, which are rights to consideration conditional upon additional factors. When we bill or receive payments from our clients before revenue is recognized, we record Contract liabilities. Contract assets and liabilities are reported on our Consolidated Balance Sheet on a contract-by-contract basis at the end of each reporting period. For some outsourcing contracts, we receive payments for transition or set-up activities, which are deferred and recognized as revenue as the services are provided. These advance payments are typically not a significant financing component because they are used to meet working capital demands in the early stages of a contract and to protect us from the other party failing to complete its obligations under the contract. We elected the practical expedient to report revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.
Employee Share-Based Compensation Arrangements	Employee Share-Based Compensation Arrangements Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.
Income Taxes	Income Taxes We calculate and provide for income taxes in each of the tax jurisdictions in which we operate. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. We establish liabilities or reduce assets when we believe tax positions are not more likely than not of being sustained if challenged. Recognized tax positions are measured at the largest amount of benefit greater than 50 percent likely of being realized. Each fiscal quarter, we evaluate tax positions and adjust the related tax assets and liabilities in light of changing facts and circumstances. We release stranded tax effects from Accumulated other comprehensive loss using the specific identification approach for our defined benefit plans and the portfolio approach for other items.
Translation of Non-U.S. Currency Amounts	Translation of Non-U.S. Currency Amounts Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive loss. Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including certificates of deposit and time deposits. 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.
Allowance for Credit Losses - Client Receivables and Contract Assets	Allowance for Credit Losses—Client Receivables and Contract Assets We record our client receivables at their face amounts less allowances. The allowance represents our estimate of expected credit losses based on historical experience, current economic conditions and certain forward-looking information. As of August 31, 2021 and 2020, total allowances recorded for credit losses recorded for client receivables and contract assets was $32,206 and $40,277, respectively. The change in the allowance is primarily due to immaterial write-offs and changes in gross client receivables and contract assets.
Concentrations of Credit Risk	Concentrations of Credit Risk Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments and client receivables, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited.
Investments	Investments All available-for-sale securities and liquid investments with an original maturity greater than three months but less than one year are considered to be Short-term investments. Non-current investments consist of equity securities in publicly-traded and privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Investments are periodically assessed for other-than- temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its basis, we reduce the carrying amount of the investment to its estimated fair value. Our non-current investments are as follows: August 31, 2021 August 31, 2020 Equity method investments $ 184,157 $ 240,446 Investments without readily determinable fair values 145,369 84,068 Total non-current investments $ 329,526 $ 324,514 For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. Equity method investments are initially recorded at cost and our proportionate share of gains and losses of the investee are included as a component of other income (expense), net. Our equity method investments consist primarily of an investment in Duck Creek Technologies. As of August 31, 2021, the carrying amount of our investment was $162,775, and the estimated fair value of our approximately 16% ownership was $854,823. We account for the investment under the equity method because we have the ability to influence operations through the combination of our voting power and through other factors, such as representation on the board and our business relationship. For equity securities without a readily determinable fair value, we use the fair value measurement alternative and measure the securities at cost less impairment, if any, plus or minus observable price changes in orderly transactions for an identical or similar investment of the same issuer. Depreciation and Amortization See table below for summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for fiscal 2021 and 2020, respectively. Fiscal 2021 2020 Depreciation $ 512,051 $ 482,054 Amortization—Deferred transition 297,216 300,680 Amortization—Intangible assets 312,706 239,664 Operating lease cost 765,232 749,233 Other 4,037 1,493 Total depreciation, amortization and other $ 1,891,242 $ 1,773,124
Property and Equipment	Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years
Goodwill	Goodwill
Long-Lived Assets	Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to fifteen years.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2016-13 (“Topic 326”) On September 1, 2020, we adopted FASB ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which amends guidance on recognition and measurement of credit losses and related disclosures. The amendments replace the existing incurred loss impairment model with a methodology to measure and recognize lifetime expected credit losses for all in-scope financial assets, including accounts receivable and contract assets. The adoption did not have an impact on our Consolidated Financial Statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Aug. 31, 2021
Accounting Policies [Abstract]
Schedule of Investments	Our non-current investments are as follows: August 31, 2021 August 31, 2020 Equity method investments $ 184,157 $ 240,446 Investments without readily determinable fair values 145,369 84,068 Total non-current investments $ 329,526 $ 324,514
Schedule of Depreciation and Amortization	See table below for summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for fiscal 2021 and 2020, respectively. Fiscal 2021 2020 Depreciation $ 512,051 $ 482,054 Amortization—Deferred transition 297,216 300,680 Amortization—Intangible assets 312,706 239,664 Operating lease cost 765,232 749,233 Other 4,037 1,493 Total depreciation, amortization and other $ 1,891,242 $ 1,773,124
Schedule of Property and Equipment	Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years The components of Property and equipment, net are as follows: August 31, 2021 August 31, 2020 Buildings and land $ 60 $ 61 Computers, related equipment and software 2,052,408 1,978,380 Furniture and fixtures 470,624 456,136 Leasehold improvements 1,528,462 1,424,722 Property and equipment, gross 4,051,554 3,859,299 Total accumulated depreciation (2,412,449) (2,313,731) Property and equipment, net $ 1,639,105 $ 1,545,568
Schedule of Operating Expenses	Selected components of operating expenses are as follows: Fiscal 2021 2020 2019 Research and development costs $ 1,118,320 $ 870,611 $ 799,734 Advertising costs (1) 171,883 57,658 85,521 Provision for (release of) doubtful accounts (2) 6,199 147 974 (1) Advertising costs are expensed as incurred.

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
REVENUES (Tables)	Aug. 31, 2021
Revenues [Abstract]
Schedule of Revenue	The following table provides information about the balances of our Receivables, Contract assets and Contract liabilities (Deferred revenues): As of August 31, 2021 As of August 31, 2020 Receivables, net of allowance $ 8,796,992 $ 7,192,110 Contract assets (current) 931,220 654,782 Receivables and contract assets (current) 9,728,212 7,846,892 Contract assets (non-current) 38,334 43,257 Deferred revenues (current) 4,229,177 3,636,741 Deferred revenues (non-current) 700,080 690,931

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Aug. 31, 2021
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Basic and diluted earnings per share are calculated as follows: Fiscal 2021 2020 2019 Basic Earnings per share Net income attributable to Accenture plc $ 5,906,809 $ 5,107,839 $ 4,779,112 Basic weighted average Class A ordinary shares 634,745,073 636,299,913 638,098,125 Basic earnings per share $ 9.31 $ 8.03 $ 7.49 Diluted Earnings per share Net income attributable to Accenture plc $ 5,906,809 $ 5,107,839 $ 4,779,112 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 6,539 6,325 6,694 Net income for diluted earnings per share calculation $ 5,913,348 $ 5,114,164 $ 4,785,806 Basic weighted average Class A ordinary shares 634,745,073 636,299,913 638,098,125 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 702,567 787,429 892,654 Diluted effect of employee compensation related to Class A ordinary shares 10,344,620 10,599,773 11,111,679 Diluted effect of share purchase plans related to Class A ordinary shares 116,782 109,888 102,415 Diluted weighted average Class A ordinary shares 645,909,042 647,797,003 650,204,873 Diluted earnings per share $ 9.16 $ 7.89 $ 7.36

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	Aug. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Components of Accumulated Other Comprehensive Loss	The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Fiscal 2021 2020 2019 Foreign currency translation Beginning balance $ (1,010,279) $ (1,207,975) $ (1,075,268) Foreign currency translation 36,562 207,566 (138,680) Income tax benefit (expense) (346) (1,719) (607) Portion attributable to noncontrolling interests (1,001) (8,151) 6,580 Foreign currency translation, net of tax 35,215 197,696 (132,707) Ending balance (975,064) (1,010,279) (1,207,975) Defined benefit plans Beginning balance (615,223) (672,323) (419,284) Actuarial gains (losses) (50,166) 22,414 (379,090) Pension settlement 39,016 3,757 793 Prior service costs arising during the period 27,570 — (2,105) Reclassifications into net periodic pension and 49,864 55,035 32,985 Income tax benefit (expense) (10,959) (24,041) 94,052 Portion attributable to noncontrolling interests (60) (65) 326 Defined benefit plans, net of tax 55,265 57,100 (253,039) Ending balance (559,958) (615,223) (672,323) Cash flow hedges Beginning balance 63,714 38,993 (84,010) Unrealized gain (loss) 168,244 72,437 209,017 Reclassification adjustments into Cost of services (102,676) (48,545) (48,333) Income tax benefit (expense) (13,701) 857 (37,522) Portion attributable to noncontrolling interests (56) (28) (159) Cash flow hedges, net of tax 51,811 24,721 123,003 Ending balance (1) 115,525 63,714 38,993 Investments Beginning balance (49) 728 2,391 Unrealized gain (loss) 49 (778) (1,970) Income tax benefit (expense) — — 305 Portion attributable to noncontrolling interests — 1 2 Investments, net of tax 49 (777) (1,663) Ending balance — (49) 728 Accumulated other comprehensive loss $ (1,419,497) $ (1,561,837) $ (1,840,577)

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Aug. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years The components of Property and equipment, net are as follows: August 31, 2021 August 31, 2020 Buildings and land $ 60 $ 61 Computers, related equipment and software 2,052,408 1,978,380 Furniture and fixtures 470,624 456,136 Leasehold improvements 1,528,462 1,424,722 Property and equipment, gross 4,051,554 3,859,299 Total accumulated depreciation (2,412,449) (2,313,731) Property and equipment, net $ 1,639,105 $ 1,545,568

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
BUSINESS COMBINATIONS (Tables)	Aug. 31, 2021
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	The table below gives additional details related to these acquisitions: Fiscal 2021 2020 2019 Total consideration $ 4,109,145 $ 1,513,910 $ 1,170,044 Goodwill 3,388,948 1,352,839 920,696 Intangible assets 983,910 377,060 282,144

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Aug. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill by reportable operating segment are as follows: August 31, Additions/ Foreign August 31, Additions/ Foreign August 31, GEOGRAPHIC MARKETS North America $ 3,973,356 $ 628,458 $ 2,627 $ 4,604,441 $ 2,010,303 $ 3,454 $ 6,618,198 Europe 1,569,223 420,413 148,452 2,138,088 1,179,932 11,726 3,329,746 Growth Markets 662,971 289,598 14,722 967,291 205,469 5,157 1,177,917 Total $ 6,205,550 $ 1,338,469 $ 165,801 $ 7,709,820 $ 3,395,704 $ 20,337 $ 11,125,861
Schedule of Intangible Assets	Our definite-lived intangible assets by major asset class are as follows: August 31, 2020 August 31, 2021 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 1,319,332 $ (495,367) $ 823,965 $ 2,068,156 $ (654,460) $ 1,413,696 Technology 150,765 (55,543) 95,222 250,481 (54,391) 196,090 Patents 129,295 (66,954) 62,341 126,202 (66,650) 59,552 Other 82,676 (34,986) 47,690 70,407 (28,807) 41,600 Total $ 1,682,068 $ (652,850) $ 1,029,218 $ 2,515,246 $ (804,308) $ 1,710,938
Schedule of Intangible Assets, Future Amortization Expense	Total amortization related to our intangible assets was $312,706, $239,664 and $177,150 for fiscal 2021, 2020 and 2019, respectively. Estimated future amortization related to intangible assets held as of August 31, 2021 is as follows: Fiscal Year Estimated Amortization 2022 $ 352,776 2023 286,589 2024 260,069 2025 237,270 2026 191,099 Thereafter 383,135 Total $ 1,710,938

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Aug. 31, 2021
Leases [Abstract]
Schedule of Lease Costs	As of August 31, 2021 and 2020, we had no material finance leases. Operating lease expense is recorded on a straight-line basis over the lease term. Lease costs are as follows: Fiscal 2021 2020 Operating lease cost $ 765,232 $ 749,233 Variable lease cost 176,426 181,612 Sublease income (23,717) (27,192) $ 917,941 $ 903,653
Schedule of Supplemental Lease Information	Supplemental information related to operating lease transactions is as follows: Fiscal 2021 2020 Lease liability payments $ 753,167 $ 725,892 Lease assets obtained in exchange for liabilities 599,866 592,026
Schedule of Lease Maturity	The following maturity analysis presents future undiscounted cash outflows (inflows) for operating leases as of August 31, 2021: Lease Payments Sublease Receipts 2022 $ 757,020 $ (13,029) 2023 667,204 (12,088) 2024 558,848 (10,787) 2025 448,858 (8,288) 2026 335,658 (7,269) Thereafter 1,144,549 (19,895) Total lease payments (receipts) $ 3,912,137 $ (71,356) Less interest (471,056) Total lease liabilities $ 3,441,081

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Aug. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional and Fair Values of All Derivative Instruments	The notional and fair values of all derivative instruments are as follows: August 31, 2021 August 31, 2020 Assets Cash Flow Hedges Other current assets $ 109,416 $ 75,871 Other non-current assets 70,250 50,914 Other Derivatives Other current assets 32,322 27,964 Total assets $ 211,988 $ 154,749 Liabilities Cash Flow Hedges Other accrued liabilities $ 5,867 $ 13,614 Other non-current liabilities 8,585 13,576 Other Derivatives Other accrued liabilities 3,614 11,828 Total liabilities $ 18,066 $ 39,018 Total fair value $ 193,922 $ 115,731 Total notional value $ 10,045,903 $ 9,600,691
Schedule of Netting Derivative Assets and Liabilities	The potential effect of netting derivative assets against liabilities under the counterparty master agreements is as follows: August 31, 2021 August 31, 2020 Net derivative assets $ 193,936 $ 129,520 Net derivative liabilities 14 13,789 Total fair value $ 193,922 $ 115,731

BORROWINGS AND INDEBTEDNESS (Ta

BORROWINGS AND INDEBTEDNESS (Tables)	12 Months Ended
BORROWINGS AND INDEBTEDNESS (Tables)	Aug. 31, 2021
Debt Disclosure [Abstract]
Schedule of Borrowing Facilities	As of August 31, 2021, we had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes: Facility Borrowings Syndicated loan facility (1) $ 3,000,000 $ — Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,200,031 — Local guaranteed and non-guaranteed lines of credit (3) 247,261 — Total $ 4,447,292 $ — (1) On April 26, 2021, we replaced our $1,000,000 syndicated 5-year credit facility and $1,000,000 syndicated 364-day credit facility with a new $3,000,000 syndicated credit facility maturing on April 24, 2026. This facility provides unsecured, revolving borrowing capacity for general corporate capital purposes, including the issuance of letters of credit. Borrowings under this facility will accrue interest at the applicable risk-free rate plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2021, we had no borrowings under the facility. (2) We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2021 and 2020, we had no borrowings under these facilities.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Aug. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Current and Deferred Income Taxes Expense	Fiscal 2021 2020 2019 Current taxes U.S. federal $ 218,064 $ 99,280 $ 159,578 U.S. state and local 95,662 26,425 86,113 Non-U.S. 1,395,915 1,292,362 1,256,225 Total current tax expense 1,709,641 1,418,067 1,501,916 Deferred taxes U.S. federal 7,767 21,532 (143,217) U.S. state and local (5,400) 8,525 (39,588) Non-U.S. 58,563 140,894 86,445 Total deferred tax (benefit) expense 60,930 170,951 (96,360) Total $ 1,770,571 $ 1,589,018 $ 1,405,556
Schedule of Components of Income Before Income Taxes	The components of Income before income taxes are as follows: Fiscal 2021 2020 2019 U.S. sources $ 1,597,820 $ 1,352,968 $ 853,173 Non-U.S. sources 6,163,296 5,421,363 5,398,624 Total $ 7,761,116 $ 6,774,331 $ 6,251,797
Reconciliation of the U.S. federal statutory income tax rate to effective tax rate	The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate is as follows: Fiscal 2021 2020 (2) 2019 (2) U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % U.S. state and local taxes, net 1.2 1.2 1.0 Non-U.S. operations taxed at other rates 1.1 1.2 1.6 Final determinations (1) (1.7) (1.9) (3.4) Other net activity in unrecognized tax benefits 2.8 2.4 3.2 Excess tax benefits from share based payments (2.1) (1.9) (1.2) Other, net 0.5 1.5 0.3 Effective income tax rate 22.8 % 23.5 % 22.5 % (1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations.
Schedule of Components of Deferred Tax Assets And Liabilities	The components of our deferred tax assets and liabilities included the following: August 31, 2021 August 31, 2020 (1) Deferred tax assets Pensions $ 474,934 $ 443,231 Revenue recognition 120,990 115,287 Compensation and benefits 726,430 574,349 Share-based compensation 355,157 334,061 Tax credit carryforwards 915,382 659,835 Net operating loss carryforwards 196,611 159,506 Deferred amortization deductions 857,441 828,098 Indirect effects of unrecognized tax benefits 285,768 279,105 Licenses and other intangibles 1,533,152 1,752,612 Leases 704,200 729,787 Other 305,575 280,883 Total deferred tax assets 6,475,640 6,156,754 Valuation allowance (1,001,245) (757,799) Deferred tax assets, net of valuation allowance 5,474,395 5,398,955 Deferred tax liabilities Investments in subsidiaries (142,635) (169,752) Intangibles (480,588) (298,181) Leases (648,419) (669,005) Property and equipment (92,271) (56,218) Other (346,988) (232,356) Total deferred tax liabilities (1,710,901) (1,425,512) Net deferred tax assets $ 3,763,494 $ 3,973,443 (1) Prior period amounts have been reclassified to conform with the current period presentation.
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Fiscal 2021 2020 Balance, beginning of year $ 1,238,945 $ 1,233,014 Additions for tax positions related to the current year 187,741 168,938 Additions for tax positions related to prior years 115,518 58,977 Reductions for tax positions related to prior years (133,349) (177,812) Statute of limitations expirations (62,614) (51,477) Settlements with tax authorities (3,374) (11,602) Foreign currency translation 1,593 18,907 Balance, end of year $ 1,344,460 $ 1,238,945

RETIREMENT AND PROFIT SHARING_2

RETIREMENT AND PROFIT SHARING PLANS (Tables)	12 Months Ended
RETIREMENT AND PROFIT SHARING PLANS (Tables)	Aug. 31, 2021
Retirement Benefits [Abstract]
Schedule of Weighted-Average Assumptions Used to Determine the Fiscal Year-End Pension Benefit	The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2021 August 31, 2020 August 31, 2019 U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Discount rate for determining projected benefit obligation 2.50 % 2.41 % 2.50 % 2.27 % 3.00 % 2.24 % 2.53 % 2.51 % 3.00 % Discount rate for determining net periodic pension expense 2.50 % 2.27 % 3.00 % 2.24 % 4.00 % 3.29 % 2.51 % 3.00 % 3.98 % Long term rate of return on plan assets 3.50 % 2.63 % 4.25 % 2.81 % 4.25 % 3.02 % 3.06 % 3.45 % 3.18 % Rate of increase in future compensation for determining projected benefit obligation 2.09 % 4.48 % 2.21 % 4.04 % 2.23 % 4.02 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.21 % 4.04 % 2.23 % 4.02 % 2.23 % 3.67 % N/A N/A N/A Interest crediting rate for determining projected benefit obligation N/A 0.77 % N/A 0.68 % N/A 0.69 % N/A N/A N/A Interest crediting rate for determining net periodic pension expense N/A 0.68 % N/A 0.69 % N/A 1.47 % N/A N/A N/A
Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status	The changes in the benefit obligations, plan assets and funded status of our pension and postretirement benefit plans for fiscal 2021 and 2020 are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2021 August 31, 2020 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Reconciliation of benefit obligation Benefit obligation, beginning of year $ 408,266 $ 2,357,405 $ 383,557 $ 2,166,377 $ 649,328 $ 576,596 Service cost 2,579 113,882 3,080 108,871 25,307 22,142 Interest cost 7,628 47,692 9,771 44,395 13,775 15,647 Participant contributions — 13,241 — 12,521 — — Acquisitions/divestitures/transfers — 117,422 — 14 — — Amendments — (21,356) — — (6,214) — Curtailment — (1,381) — — — — Pension settlement — (211,506) — (188) — — Actuarial (gain) loss 3,731 45,063 26,495 (12,278) 60,095 46,630 Benefits paid (15,876) (124,531) (14,637) (94,136) (9,357) (12,115) Exchange rate impact — 1,189 — 131,829 1,337 428 Benefit obligation, end of year $ 406,328 $ 2,337,120 $ 408,266 $ 2,357,405 $ 734,271 $ 649,328 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 281,189 $ 1,355,707 $ 257,280 $ 1,214,062 $ 31,826 $ 31,920 Actual return on plan assets 5,481 88,056 27,911 46,815 481 2,079 Acquisitions/divestitures/transfers — 94,635 — — — — Employer contributions 20,858 97,217 10,635 88,068 9,600 9,942 Participant contributions — 13,241 — 12,521 — — Pension settlement — (211,506) — — — — Benefits paid (15,876) (124,531) (14,637) (94,136) (9,357) (12,115) Exchange rate impact — 13,440 — 89,049 — — Other — — — (672) — — Fair value of plan assets, end of year $ 291,652 $ 1,326,259 $ 281,189 $ 1,355,707 $ 32,550 $ 31,826 Funded status, end of year $ (114,676) $ (1,010,861) $ (127,077) $ (1,001,698) $ (701,721) $ (617,502) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 9,543 $ 166,478 $ 3,232 $ 67,341 $ — $ — Current liabilities (10,651) (53,097) (10,213) (42,990) (1,266) (1,169) Non-current liabilities (113,568) (1,124,242) (120,096) (1,026,049) (700,455) (616,333) Funded status, end of year $ (114,676) $ (1,010,861) $ (127,077) $ (1,001,698) $ (701,721) $ (617,502)
Schedule of Defined Benefit Plan in Accumulated Other Comprehensive Income (Loss)	The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2021 and 2020 is as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Net loss $ 109,433 $ 525,172 $ 108,796 $ 605,635 $ 208,784 $ 160,067 Prior service (credit) cost — (2,704) — 20,056 7,080 15,114 Accumulated other comprehensive loss, pre-tax $ 109,433 $ 522,468 $ 108,796 $ 625,691 $ 215,864 $ 175,181
Schedule of Accumulated Benefit Obligation	The accumulated benefit obligation for defined benefit pension plans as of August 31, 2021 and 2020 is as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 401,527 $ 1,989,178 $ 401,822 $ 2,135,566
Schedule of Projected Benefit Obligation in Excess of Plan Assets	The following information is provided for defined benefit pension plans and postretirement plans with projected benefit obligations in excess of plan assets and for defined benefit pension plans with accumulated benefit obligations in excess of plan assets as of August 31, 2021 and 2020: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Projected benefit obligation in excess of plan assets Projected benefit obligation $ 124,219 $ 1,716,981 $ 130,309 $ 1,644,895 $ 734,271 $ 649,328 Fair value of plan assets — 539,641 — 575,857 32,550 31,826
Schedule of Accumulated Benefit Obligation in Excess of Plan Assets	August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation in excess of plan assets Accumulated benefit obligation $ 124,219 $ 1,321,965 $ 130,309 $ 1,438,234 Fair value of plan assets — 379,567 — 575,857
Schedule of Weighted-Average Plan Assets Allocation	Our target allocation for fiscal 2022 and weighted-average plan assets allocations as of August 31, 2021 and 2020 by asset category for defined benefit pension plans are as follows: 2022 Target 2021 2020 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 25 % — % 21 % — % 19 % Debt securities 100 51 98 51 96 59 Cash and short-term investments — 4 2 4 4 2 Insurance contracts — 13 — 16 — 16 Other — 7 — 8 — 4 Total 100 % 100 % 100 % 100 % 100 % 100 %
Schedule of Fair Value of Plan Assets	The fair values of defined benefit pension and postretirement plan assets as of August 31, 2021 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 273,541 $ — $ 273,541 Fixed Income Non-U.S. government debt securities 183,891 — — 183,891 Non-U.S. corporate debt securities 15,624 — — 15,624 Mutual fund debt securities — 484,182 — 484,182 Cash and short-term investments 48,825 — — 48,825 Insurance contracts — 79,227 130,934 210,161 Other — 110,035 — 110,035 Total $ 248,340 $ 946,985 $ 130,934 $ 1,326,259 The fair values of defined benefit pension and postretirement plan assets as of August 31, 2020 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 259,776 $ — $ 259,776 Fixed Income Non-U.S. government debt securities 163,602 — — 163,602 Non-U.S. corporate debt securities 20,639 — — 20,639 Mutual fund debt securities — 611,028 — 611,028 Cash and short-term investments 13,858 14,509 — 28,367 Insurance contracts — 79,575 140,305 219,880 Other — 52,415 — 52,415 Total $ 198,099 $ 1,017,303 $ 140,305 $ 1,355,707
Reconciliation of Fair Value Assets Measured on Recurring Basis	The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2021: Level 3 Assets Fiscal 2021 Beginning balance $ 140,305 Changes in fair value (9,371) Ending Balance $ 130,934 The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2020: Level 3 Assets Fiscal 2020 Beginning balance $ 133,421 Changes in fair value 6,884 Ending Balance $ 140,305
Schedule of Estimated Future Benefit Payments	Benefit payments for defined benefit pension plans and postretirement plans, which reflect expected future service, as appropriate, are expected to be paid as follows: Pension Plans Postretirement Plans U.S. Plans Non-U.S. U.S. and Non-U.S. Plans 2022 $ 16,114 $ 122,740 $ 13,372 2023 16,940 124,082 14,536 2024 17,746 120,748 15,959 2025 18,604 128,567 17,396 2026 19,350 126,114 19,058 2027-2031 105,408 644,379 124,117

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
SHARE-BASED COMPENSATION (Tables)	Aug. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Share-Based Compensation	A summary of information with respect to share-based compensation is as follows: Fiscal 2021 2020 2019 Total share-based compensation expense included in Net income $ 1,342,951 $ 1,197,806 $ 1,093,253 Income tax benefit related to share-based compensation included in Net income 486,980 430,290 356,062
Schedule of Restricted Share Unit Activity	Restricted share unit activity during fiscal 2021 is as follows: Number of Restricted Weighted Average Nonvested balance as of August 31, 2020 17,739,931 $ 164.62 Granted (1) 6,862,406 263.83 Vested (2) (7,225,755) 160.05 Forfeited (1,141,197) 183.47 Nonvested balance as of August 31, 2021 16,235,385 $ 207.26 (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2021, 2020 and 2019 was $263.83, $206.05 and $144.52, respectively.

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
SHAREHOLDERS' EQUITY (Tables)	Aug. 31, 2021
Equity [Abstract]
Schedule of Share Purchase and Redemption Activity	Our share purchase activity during fiscal 2021 is as follows: Accenture plc Class A Accenture Canada Shares Amount Shares Amount Open-market share purchases (1) 11,299,959 $ 3,019,169 — $ — Other share purchase programs — — 34,213 9,377 Other purchases (2) 2,656,764 674,578 — — Total 13,956,723 $ 3,693,747 34,213 $ 9,377 (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.
Schedule of Dividend	Our dividend activity during fiscal 2021 is as follows: Dividend Per Accenture plc Class A Accenture Canada Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 13, 2020 $ 0.88 October 13, 2020 $ 557,419 October 9, 2020 $ 633 $ 558,052 February 12, 2021 0.88 January 14, 2021 560,425 January 12, 2021 617 561,042 May 14, 2021 0.88 April 15, 2021 558,455 April 13, 2021 615 559,070 August 13, 2021 0.88 July 15, 2021 557,325 July 13, 2021 605 557,930 Total Dividends $ 2,233,624 $ 2,470 $ 2,236,094

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
SEGMENT REPORTING (Tables)	Aug. 31, 2021
Segment Reporting [Abstract]
Schedule of Reportable Operating Segments	Amounts are attributed to geographic markets based on where clients are located. Information regarding our geographic markets is as follows: Fiscal 2021 North America Europe Growth Markets Total Revenues $ 23,701,341 $ 16,749,484 $ 10,082,564 $ 50,533,389 Depreciation and amortization (1) 379,105 403,802 344,656 1,127,563 Operating income 3,907,883 2,236,462 1,477,184 7,621,529 Net assets as of August 31 (2) 1,859,445 2,860,604 848,684 5,568,733 Property & equipment, net 537,392 455,862 645,851 1,639,105 Fiscal 2020 Revenues $ 20,982,253 $ 14,402,142 $ 8,942,644 $ 44,327,039 Depreciation and amortization (1) 348,761 341,245 332,393 1,022,399 Operating income 3,169,648 1,799,431 1,544,565 6,513,644 Net assets as of August 31 (2) 2,585,659 1,079,904 620,083 4,285,646 Property & equipment, net 499,976 389,968 655,624 1,545,568 Fiscal 2019 Revenues (3) $ 19,986,136 $ 14,695,749 $ 8,533,128 $ 43,215,013 Depreciation and amortization (1) 303,762 294,902 294,096 892,760 Operating income 3,107,437 2,013,245 1,184,392 6,305,074 Net assets as of August 31 (2) 2,923,320 1,355,827 814,358 5,093,505 Property & equipment, net 395,782 354,491 640,893 1,391,166 (1) Amounts include depreciation on property and equipment and amortization of intangible assets and deferred contract costs controlled by each reportable segment, as well as an allocation for amounts they do not directly control. (2) We do not allocate total assets by reportable segment. Reportable segment assets directly attributable to a reportable segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues.
Schedule of Concentration of Assets by Country	We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net: August 31, 2021 August 31, 2020 August 31, 2019 United States 27 % 27 % 26 % India 17 18 18 Ireland 7 7 7
Schedule of Revenues by Industry Group and Type of Work	Revenues by industry group and type of work are as follows: Fiscal 2021 2020 2019 INDUSTRY GROUPS (1) Communications, Media & Technology $ 10,285,549 $ 8,883,264 $ 8,757,338 Financial Services 9,932,523 8,518,894 8,494,630 Health & Public Service 9,498,234 8,023,651 7,161,657 Products 13,954,337 12,287,050 12,026,239 Resources 6,862,746 6,614,180 6,775,149 Total $ 50,533,389 $ 44,327,039 $ 43,215,013 TYPE OF WORK Consulting $ 27,337,699 $ 24,227,024 $ 24,177,428 Outsourcing 23,195,690 20,100,015 19,037,585 Total $ 50,533,389 $ 44,327,039 $ 43,215,013 (1) Effective September 1, 2020, we revised the reporting of our industry groups to include amounts previously reported in Other. Prior period amounts have been reclassified to conform with the current period presentation.

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
QUARTERLY DATA (UNAUDITED) (Tables)	Aug. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Fiscal 2021 First Second Third Fourth Annual Revenues $ 11,762,185 $ 12,088,125 $ 13,263,795 $ 13,419,284 $ 50,533,389 Cost of services 7,863,889 8,492,893 8,859,411 8,953,068 34,169,261 Operating income 1,890,669 1,653,515 2,118,656 1,958,689 7,621,529 Net income 1,522,057 1,461,493 1,569,572 1,437,423 5,990,545 Net income attributable to Accenture plc 1,500,276 1,440,859 1,549,426 1,416,248 5,906,809 Weighted average Class A ordinary shares: —Basic 634,271,482 635,993,980 635,203,753 633,546,144 634,745,073 —Diluted 646,879,735 646,321,916 645,454,021 645,287,973 645,909,042 Earnings per Class A ordinary share: —Basic $ 2.37 $ 2.27 $ 2.44 $ 2.24 $ 9.31 —Diluted $ 2.32 $ 2.23 $ 2.40 $ 2.20 $ 9.16 Fiscal 2020 First Second Third Fourth Annual Revenues $ 11,358,958 $ 11,141,505 $ 10,991,305 $ 10,835,271 $ 44,327,039 Cost of services 7,711,199 7,782,334 7,462,617 7,394,731 30,350,881 Operating income 1,767,263 1,488,945 1,712,733 1,544,703 6,513,644 Net income 1,375,168 1,252,082 1,252,639 1,305,424 5,185,313 Net income attributable to Accenture plc 1,356,968 1,234,740 1,228,202 1,287,929 5,107,839 Weighted average Class A ordinary shares: —Basic 635,722,309 637,485,626 636,146,240 635,887,742 636,299,913 —Diluted 649,389,444 648,833,880 645,607,914 647,867,307 647,797,003 Earnings per Class A ordinary share: —Basic $ 2.13 $ 1.94 $ 1.93 $ 2.03 $ 8.03 —Diluted $ 2.09 $ 1.91 $ 1.90 $ 1.99 $ 7.89

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Basis of Presentation [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current	$ 32,206,000	$ 40,277,000
Equity method investments	184,157,000	240,446,000
Equity Method Investments, Fair Value Disclosure	854,823
Goodwill impairment	0	$ 0
Duck Creek Equity Method Investment
Basis of Presentation [Line Items]
Equity method investments	$ 162,775,000
Equity Method Investment, Ownership Percentage	16.00%
Minimum
Basis of Presentation [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum
Basis of Presentation [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Technology Integration Consulting Services \| Minimum
Basis of Presentation [Line Items]
Contracts duration	2 years
Technology Integration Consulting Services \| Maximum
Basis of Presentation [Line Items]
Contracts duration	7 years
Non-Technology Integration Consulting Services \| Maximum
Basis of Presentation [Line Items]
Contracts duration	10 years
Subsidiaries [Member] \| Accenture Canada Holdings Inc.
Basis of Presentation [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	1.00%	1.00%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Investments (Details) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Accounting Policies [Abstract]
Equity method investments	$ 184,157,000	$ 240,446,000
Investments without readily determinable fair values	145,369,000	84,068,000
Total non-current investments	$ 329,526,000	$ 324,514,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Depreciation and Amortization (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Accounting Policies [Abstract]
Depreciation	$ 512,051,000	$ 482,054,000	$ 440,796,000
Amortization—Deferred transition	297,216,000	300,680,000	274,814,000
Amortization—Intangible assets	312,706,000	239,664,000	177,150,000
Operating lease cost	765,232,000	749,233,000
Other	4,037,000	1,493,000
Total depreciation, amortization and other	$ 1,891,242,000	$ 1,773,124,000	$ 892,760,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Aug. 31, 2021
Computers, related equipment and software \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	2 years
Computers, related equipment and software \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	7 years
Furniture and fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Furniture and fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	15 years
Property, Plant and Equipment, Estimated Useful Lives	Lesser of lease term or 15 years

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Operating Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Accounting Policies [Abstract]
Research and development costs	$ 1,118,320	$ 870,611	$ 799,734
Advertising costs	171,883	57,658	85,521
Provision for (release of) doubtful accounts	$ 6,199	$ 147	$ 974

REVENUES - Additional Informati

REVENUES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 23,000,000	$ 20,000,000
Deferred Transition Revenues	700,080	690,931
Deferred Transition Costs	731,445	723,168
Amortization—Deferred transition	297,216	300,680	$ 274,814
Contract with Customer, Liability, Revenue Recognized	$ 3,300,000	$ 2,800,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-09-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Percentage	70.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-09-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Percentage	14.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year

REVENUES - Schedule of Revenue

REVENUES - Schedule of Revenue (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Contract Balances [Abstract]
Receivables, net of allowance	$ 8,796,992	$ 7,192,110
Contract assets (current)	931,220	654,782
Receivables and contract assets (current)	9,728,212	7,846,892
Contract assets (non-current)	38,334	43,257
Deferred revenues (current)	4,229,177	3,636,741
Deferred revenues (non-current)	$ 700,080	$ 690,931

EARNINGS PER SHARE - Basic and

EARNINGS PER SHARE - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended								12 Months Ended
		Aug. 31, 2021	May 31, 2021	Feb. 28, 2021	Nov. 30, 2020	Aug. 31, 2020	May 31, 2020	Feb. 29, 2020	Nov. 30, 2019	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Basic Earnings per share
Net income attributable to Accenture plc		$ 1,416,248	$ 1,549,426	$ 1,440,859	$ 1,500,276	$ 1,287,929	$ 1,228,202	$ 1,234,740	$ 1,356,968	$ 5,906,809	$ 5,107,839	$ 4,779,112
Basic weighted average Class A ordinary shares (in shares)		633,546,144	635,203,753	635,993,980	634,271,482	635,887,742	636,146,240	637,485,626	635,722,309	634,745,073	636,299,913	638,098,125
Basic earnings per share (in dollars per share)		$ 2.24	$ 2.44	$ 2.27	$ 2.37	$ 2.03	$ 1.93	$ 1.94	$ 2.13	$ 9.31	$ 8.03	$ 7.49
Diluted Earnings per share
Net income attributable to Accenture plc		$ 1,416,248	$ 1,549,426	$ 1,440,859	$ 1,500,276	$ 1,287,929	$ 1,228,202	$ 1,234,740	$ 1,356,968	$ 5,906,809	$ 5,107,839	$ 4,779,112
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc.	[1]									6,539	6,325	6,694
Net income for diluted earnings per share calculation										$ 5,913,348	$ 5,114,164	$ 4,785,806
Basic weighted average Class A ordinary shares (in shares)		633,546,144	635,203,753	635,993,980	634,271,482	635,887,742	636,146,240	637,485,626	635,722,309	634,745,073	636,299,913	638,098,125
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (in shares)	[1]									702,567	787,429	892,654
Diluted effect employee compensation related to Class A ordinary shares (in shares)										10,344,620	10,599,773	11,111,679
Diluted effect of share purchase plans related to Class A ordinary shares (in shares)										116,782	109,888	102,415
Diluted weighted average Class A ordinary shares (in shares)		645,287,973	645,454,021	646,321,916	646,879,735	647,867,307	645,607,914	648,833,880	649,389,444	645,909,042	647,797,003	650,204,873
Diluted earnings per share (in dollars per share)		$ 2.20	$ 2.40	$ 2.23	$ 2.32	$ 1.99	$ 1.90	$ 1.91	$ 2.09	$ 9.16	$ 7.89	$ 7.36

[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.

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2021		Aug. 31, 2020		Aug. 31, 2019
Foreign currency translation
Beginning balance		$ (1,010,279)		$ (1,207,975)		$ (1,075,268)
Foreign currency translation		36,562		207,566		(138,680)
Income tax benefit (expense)		(346)		(1,719)		(607)
Portion attributable to noncontrolling interests		(1,001)		(8,151)		6,580
Foreign currency translation, net of tax		35,215		197,696		(132,707)
Ending balance		(975,064)		(1,010,279)		(1,207,975)
Defined benefit plans
Beginning balance		(615,223)		(672,323)		(419,284)
Actuarial gains (losses)		(50,166)		22,414		(379,090)
Pension settlement		39,016		3,757		793
Prior service costs arising during the period		27,570		0		(2,105)
Reclassifications into net periodic pension and post-retirement expense		49,864		55,035		32,985
Income tax benefit (expense)		(10,959)		(24,041)		94,052
Portion attributable to noncontrolling interests		(60)		(65)		326
Defined benefit plans, net of tax		55,265		57,100		(253,039)
Ending balance		(559,958)		(615,223)		(672,323)
Cash flow hedges
Beginning balance		63,714	[1]	38,993	[1]	(84,010)
Unrealized gain (loss)		168,244		72,437		209,017
Reclassification adjustments into Cost of services		(102,676)		(48,545)		(48,333)
Income tax benefit (expense)		(13,701)		857		(37,522)
Portion attributable to noncontrolling interests		(56)		(28)		(159)
Cash flow hedges, net of tax		51,811		24,721		123,003
Ending balance	[1]	115,525		63,714		38,993
Investments
Beginning balance		(49)		728		2,391
Unrealized gain (loss)		49		(778)		(1,970)
Income tax benefit (expense)		0		0		305
Portion attributable to noncontrolling interests		0		1		2
Investments, net of tax		49		(777)		(1,663)
Ending balance		0		(49)		728
Accumulated other comprehensive loss		(1,419,497)		$ (1,561,837)		$ (1,840,577)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months		$ 103,549

[1]	As of August 31, 2021, $103,549 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.

PROPERTY AND EQUIPMENT (Detail)

PROPERTY AND EQUIPMENT (Detail) - USD ($) $ in Thousands	12 Months Ended
PROPERTY AND EQUIPMENT (Detail) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,051,554	$ 3,859,299
Total accumulated depreciation	(2,412,449)	(2,313,731)
Property and equipment, net	1,639,105	1,545,568	$ 1,391,166
Depreciation expense	512,051	482,054	$ 440,796
Buildings and land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	60	61
Computers, related equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,052,408	1,978,380
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	470,624	456,136
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,528,462	$ 1,424,722

BUSINESS COMBINATIONS (Detail)

BUSINESS COMBINATIONS (Detail) - USD ($) $ in Thousands	12 Months Ended
BUSINESS COMBINATIONS (Detail) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 11,125,861	$ 7,709,820	$ 6,205,550
Minimum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Total consideration	$ 4,109,145	1,513,910	1,170,044
Goodwill	3,388,948	1,352,839	920,696
Intangible assets	$ 983,910	$ 377,060	$ 282,144
Series of Individually Immaterial Business Acquisitions \| Minimum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Series of Individually Immaterial Business Acquisitions \| Maximum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 7,709,820	$ 6,205,550
Additions/ Adjustments	3,395,704	1,338,469
Foreign Currency Translation	20,337	165,801
Goodwill, Ending Balance	11,125,861	7,709,820
North America
Goodwill [Line Items]
Goodwill, Beginning Balance	4,604,441	3,973,356
Additions/ Adjustments	2,010,303	628,458
Foreign Currency Translation	3,454	2,627
Goodwill, Ending Balance	6,618,198	4,604,441
Europe
Goodwill [Line Items]
Goodwill, Beginning Balance	2,138,088	1,569,223
Additions/ Adjustments	1,179,932	420,413
Foreign Currency Translation	11,726	148,452
Goodwill, Ending Balance	3,329,746	2,138,088
Growth Markets
Goodwill [Line Items]
Goodwill, Beginning Balance	967,291	662,971
Additions/ Adjustments	205,469	289,598
Foreign Currency Translation	5,157	14,722
Goodwill, Ending Balance	$ 1,177,917	$ 967,291

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2,515,246	$ 1,682,068
Accumulated Amortization	(804,308)	(652,850)
Total	1,710,938	1,029,218
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,068,156	1,319,332
Accumulated Amortization	(654,460)	(495,367)
Total	1,413,696	823,965
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	250,481	150,765
Accumulated Amortization	(54,391)	(55,543)
Total	196,090	95,222
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	126,202	129,295
Accumulated Amortization	(66,650)	(66,954)
Total	59,552	62,341
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	70,407	82,676
Accumulated Amortization	(28,807)	(34,986)
Total	$ 41,600	$ 47,690

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Schedule of Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization—Intangible assets	$ 312,706	$ 239,664	$ 177,150
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2022	352,776
2023	286,589
2024	260,069
2025	237,270
2026	191,099
Thereafter	383,135
Total	$ 1,710,938	$ 1,029,218

LEASES - Additional Information

LEASES - Additional Information (Detail) - USD ($) $ in Millions	Aug. 31, 2021	Aug. 31, 2020
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	7 years 3 months 18 days	7 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	3.90%	4.20%
Lessee, Operating Lease, Lease Not Yet Commenced, Amount	$ 282
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract	16 years

LEASES - Schedule of Lease Cost

LEASES - Schedule of Lease Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Leases [Abstract]
Operating lease cost	$ 765,232	$ 749,233
Variable lease cost	176,426	181,612
Sublease income	(23,717)	(27,192)
Total lease costs	$ 917,941	$ 903,653

LEASES - Schedule of Supplement

LEASES - Schedule of Supplemental Lease Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Leases [Abstract]
Lease liability payments	$ 753,167	$ 725,892
Lease assets obtained in exchange for liabilities	$ 599,866	$ 592,026

LEASES - Schedule of Lease Matu

LEASES - Schedule of Lease Maturity (Detail) $ in Thousands	Aug. 31, 2021USD ($)
Lease Payments
2022	$ 757,020
2023	667,204
2024	558,848
2025	448,858
2026	335,658
Thereafter	1,144,549
Total lease payments (receipts)	3,912,137
Less interest	(471,056)
Total lease liabilities	3,441,081
Sublease Receipts
2022	(13,029)
2023	(12,088)
2024	(10,787)
2025	(8,288)
2026	(7,269)
Thereafter	(19,895)
Total lease payments (receipts)	$ (71,356)

FINANCIAL INSTRUMENTS - Notiona

FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Assets
Total assets	$ 211,988	$ 154,749
Liabilities
Total liabilities	18,066	39,018
Total fair value	193,922	115,731
Total notional value	10,045,903	9,600,691
Cash Flow Hedges \| Other current assets
Assets
Total assets	109,416	75,871
Cash Flow Hedges \| Other non-current assets
Assets
Total assets	70,250	50,914
Cash Flow Hedges \| Other accrued liabilities
Liabilities
Total liabilities	5,867	13,614
Cash Flow Hedges \| Other non-current liabilities
Liabilities
Total liabilities	8,585	13,576
Other Derivatives \| Other current assets
Assets
Total assets	32,322	27,964
Other Derivatives \| Other accrued liabilities
Liabilities
Total liabilities	$ 3,614	$ 11,828

FINANCIAL INSTRUMENTS - Netting

FINANCIAL INSTRUMENTS - Netting Derivate Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 193,936	$ 129,520
Net derivative liabilities	14	13,789
Total fair value	$ 193,922	$ 115,731

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative assets	$ 211,988	$ 154,749
Fair value of derivative instruments with credit-risk-related contingent features in a liability position	18,066
Reclassification adjustments into Cost of services	102,676	48,545	$ 48,333
Gain (loss) recognized in income on derivatives	$ 15,370	$ 111,623	$ (112,113)

BORROWINGS AND INDEBTEDNESS - S

BORROWINGS AND INDEBTEDNESS - Schedule of Borrowing Facilities (Details) - USD ($)		Aug. 31, 2021		Apr. 26, 2021	Aug. 31, 2020
Debt Instrument [Line Items]
Facility Amount		$ 4,447,292
Borrowings Under Facilities		0
Syndicated Loan Facility Due April 24, 2026
Debt Instrument [Line Items]
Facility Amount		3,000,000		$ 3,000,000,000
Borrowings Under Facilities		0
Separate, uncommitted, unsecured multicurrency revolving credit facilities
Debt Instrument [Line Items]
Facility Amount	[1]	1,200,031
Borrowings Under Facilities		0	[1]		$ 0
Local guaranteed and non-guaranteed lines of credit
Debt Instrument [Line Items]
Facility Amount	[2]	247,261
Borrowings Under Facilities	[2]	$ 0
Syndicated Loan Facility Due December 22, 2020
Debt Instrument [Line Items]
Facility Amount				1,000,000,000
Syndicated Loan Facility Due June 16, 2021
Debt Instrument [Line Items]
Facility Amount				$ 1,000,000

[1]	We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2021 and 2020, we had no borrowings under these facilities.
[2]	We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2021 and 2020, we had no borrowings under these various facilities, respectively.

BORROWINGS AND INDEBTEDNESS - A

BORROWINGS AND INDEBTEDNESS - Additional Information (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Debt Disclosure [Abstract]
Letters of credit outstanding under borrowing facilities	$ 695,139	$ 487,795
Total outstanding debt	$ 65,553	$ 61,872

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Current taxes
U.S. federal	$ 218,064	$ 99,280	$ 159,578
U.S. state and local	95,662	26,425	86,113
Non-U.S.	1,395,915	1,292,362	1,256,225
Total current tax expense	1,709,641	1,418,067	1,501,916
Deferred taxes
U.S. federal	7,767	21,532	(143,217)
U.S. state and local	(5,400)	8,525	(39,588)
Non-U.S.	58,563	140,894	86,445
Total deferred tax (benefit) expense	60,930	170,951	(96,360)
Total	$ 1,770,571	$ 1,589,018	$ 1,405,556

INCOME TAXES - Components of _2

INCOME TAXES - Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Income Tax Disclosure [Abstract]
U.S. sources	$ 1,597,820	$ 1,352,968	$ 853,173
Non-U.S. sources	6,163,296	5,421,363	5,398,624
INCOME BEFORE INCOME TAXES	$ 7,761,116	$ 6,774,331	$ 6,251,797

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate (Details)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	21.00%	21.00%	21.00%
U.S. state and local taxes, net	1.20%	1.20%	1.00%
Non-U.S. operations taxed at other rates	1.10%	1.20%	1.60%
Final determinations	(1.70%)	(1.90%)	(3.40%)
Other net activity in unrecognized tax benefits	2.80%	2.40%	3.20%
Excess tax benefits from share based payments	(2.10%)	(1.90%)	(1.20%)
Other, net	0.50%	1.50%	0.30%
Effective income tax rate	22.80%	23.50%	22.50%

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Deferred tax assets
Pensions	$ 474,934	$ 443,231
Revenue recognition	120,990	115,287
Compensation and benefits	726,430	574,349
Share-based compensation	355,157	334,061
Tax credit carryforwards	915,382	659,835
Net operating loss carryforwards	196,611	159,506
Deferred amortization deductions	857,441	828,098
Indirect effects of unrecognized tax benefits	285,768	279,105
Licenses and other intangibles	1,533,152	1,752,612
Leases	704,200	729,787
Other	305,575	280,883
Total deferred tax assets	6,475,640	6,156,754
Valuation allowance	(1,001,245)	(757,799)
Deferred tax assets, net of valuation allowance	5,474,395	5,398,955
Deferred tax liabilities
Investments in subsidiaries	(142,635)	(169,752)
Intangibles	(480,588)	(298,181)
Leases	(648,419)	(669,005)
Property and equipment	(92,271)	(56,218)
Other	(346,988)	(232,356)
Total deferred tax liabilities	(1,710,901)	(1,425,512)
Net deferred tax assets	$ 3,763,494	$ 3,973,443

INCOME TAXES - Reconciliation_2

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 1,238,945	$ 1,233,014
Additions for tax positions related to the current year	187,741	168,938
Additions for tax positions related to prior years	115,518	58,977
Reductions for tax positions related to prior years	(133,349)	(177,812)
Statute of limitations expirations	(62,614)	(51,477)
Settlements with tax authorities	(3,374)	(11,602)
Foreign currency translation	1,593	18,907
Balance, end of year	$ 1,344,460	$ 1,238,945

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Income Taxes [Line Items]
Undistributed Earnings of Foreign Subsidiaries	$ 1,900,000
Unrecognized deferred tax liability from undistributed earnings of foreign subsidiaries	100,000
Tax holiday income tax benefits	37,000	$ 38,000	$ 95,000
Deferred tax assets valuation allowance	1,001,245	757,799
Increase in deferred tax valuation allowance	243,446	(151,034)
Tax credit carryforwards	915,382	659,835
Operating Loss Carryforwards	903,589
Unrecognized tax benefits	1,344,460	1,238,945	1,233,014
Unrecognized tax benefits potential to favorably impact effective tax rate	1,028,090	934,183
Unrecognized tax benefits from adjustments to equity	316,370	304,762
Unrecognized tax benefits, interest and penalties expense	35,285	21,140	$ 8,645
Unrecognized tax benefits, interest and penalties accrued pre-tax	166,846	129,597
Unrecognized Tax Benefits Income Tax Penalties Accrued Net Of Tax Benefits	151,184	$ 118,533
Decrease in Unrecognized Tax Benefits is Reasonably Possible	300,000
Increase in Unrecognized Tax Benefits is Reasonably Possible	420,000
Tax Credit Carryforwards Expiring Between 2022 and 2031
Income Taxes [Line Items]
Tax credit carryforwards	25,858
Tax Credit Carryforwards Expiring Between 2032 and 2041
Income Taxes [Line Items]
Tax credit carryforwards	52
Tax Credit Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Tax credit carryforwards	889,472
Net Operating Loss Carryforwards Expiring Between 2022 and 2031
Income Taxes [Line Items]
Operating Loss Carryforwards	86,729
Net Operating Loss Carryforwards Expiring Between 2032 and 2041
Income Taxes [Line Items]
Operating Loss Carryforwards	100,270
Net Operating Loss Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Operating Loss Carryforwards	$ 716,590

RETIREMENT AND PROFIT SHARING_3

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Weighted-Average Assumptions Used to Determine the Fiscal Year-End Pension Benefit (Details)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	2.53%	2.51%	3.00%
Discount rate for determining net periodic pension expense	2.51%	3.00%	3.98%
Long term rate of return on plan assets	3.06%	3.45%	3.18%
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	2.50%	2.50%	3.00%
Discount rate for determining net periodic pension expense	2.50%	3.00%	4.00%
Long term rate of return on plan assets	3.50%	4.25%	4.25%
Rate of increase in future compensation for determining projected benefit obligation	2.09%	2.21%	2.23%
Rate of increase in future compensation for determining net periodic pension expense	2.21%	2.23%	2.23%
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	2.41%	2.27%	2.24%
Discount rate for determining net periodic pension expense	2.27%	2.24%	3.29%
Long term rate of return on plan assets	2.63%	2.81%	3.02%
Rate of increase in future compensation for determining projected benefit obligation	4.48%	4.04%	4.02%
Rate of increase in future compensation for determining net periodic pension expense	4.04%	4.02%	3.67%
Interest crediting rate for determining projected benefit obligation	0.77%	0.68%	0.69%
Interest crediting rate for determining net periodic pension expense	0.68%	0.69%	1.47%

RETIREMENT AND PROFIT SHARING_4

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Reconciliation of fair value of plan assets
Other			$ 0
Amounts recognized in the Consolidated Balance Sheets
Non-current liabilities	$ (2,016,021)	$ (1,859,444)
Postretirement Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	649,328	576,596
Service cost	25,307	22,142
Interest cost	13,775	15,647
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	(6,214)	0
Curtailment	0	0
Pension settlement	0	0
Actuarial (gain) loss	60,095	46,630
Benefits paid	(9,357)	(12,115)
Exchange rate impact	1,337	428
Benefit obligation, end of year	734,271	649,328	576,596
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	31,826	31,920
Actual return on plan assets	481	2,079
Acquisitions/divestitures/transfers	0	0
Employer contributions	9,600	9,942
Participant contributions	0	0
Pension settlement	0	0
Benefits paid	(9,357)	(12,115)
Exchange rate impact	0	0
Fair value of plan assets, end of year	32,550	31,826	31,920
Funded status, end of year	(701,721)	(617,502)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(1,266)	(1,169)
Non-current liabilities	(700,455)	(616,333)
Funded status, end of year	(701,721)	(617,502)
U.S. Plans
Reconciliation of fair value of plan assets
Other	0	0
U.S. Plans \| Pension Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	408,266	383,557
Service cost	2,579	3,080
Interest cost	7,628	9,771
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Curtailment	0	0
Pension settlement	0	0
Actuarial (gain) loss	3,731	26,495
Benefits paid	(15,876)	(14,637)
Exchange rate impact	0	0
Benefit obligation, end of year	406,328	408,266	383,557
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	281,189	257,280
Actual return on plan assets	5,481	27,911
Acquisitions/divestitures/transfers	0	0
Employer contributions	20,858	10,635
Participant contributions	0	0
Pension settlement	0	0
Benefits paid	(15,876)	(14,637)
Exchange rate impact	0	0
Fair value of plan assets, end of year	291,652	281,189	257,280
Funded status, end of year	(114,676)	(127,077)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	9,543	3,232
Current liabilities	(10,651)	(10,213)
Non-current liabilities	(113,568)	(120,096)
Funded status, end of year	(114,676)	(127,077)
Non-U.S. Plans
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,355,707
Fair value of plan assets, end of year	1,326,259	1,355,707
Non-U.S. Plans \| Pension Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	2,357,405	2,166,377
Service cost	113,882	108,871
Interest cost	47,692	44,395
Participant contributions	13,241	12,521
Acquisitions/divestitures/transfers	117,422	14
Amendments	(21,356)	0
Curtailment	(1,381)	0
Pension settlement	(211,506)	(188)
Actuarial (gain) loss	45,063	(12,278)
Benefits paid	(124,531)	(94,136)
Exchange rate impact	1,189	131,829
Benefit obligation, end of year	2,337,120	2,357,405	2,166,377
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,355,707	1,214,062
Actual return on plan assets	88,056	46,815
Acquisitions/divestitures/transfers	94,635	0
Employer contributions	97,217	88,068
Participant contributions	13,241	12,521
Pension settlement	(211,506)	0
Benefits paid	(124,531)	(94,136)
Exchange rate impact	13,440	89,049
Other	0	(672)
Fair value of plan assets, end of year	1,326,259	1,355,707	$ 1,214,062
Funded status, end of year	(1,010,861)	(1,001,698)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	166,478	67,341
Current liabilities	(53,097)	(42,990)
Non-current liabilities	(1,124,242)	(1,026,049)
Funded status, end of year	$ (1,010,861)	$ (1,001,698)

RETIREMENT AND PROFIT SHARING_5

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Defined Benefit Plan in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Net loss	$ 208,784	$ 160,067
Prior service (credit) cost	7,080	15,114
Accumulated other comprehensive loss, pre-tax	215,864	175,181
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net loss	109,433	108,796
Prior service (credit) cost	0	0
Accumulated other comprehensive loss, pre-tax	109,433	108,796
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net loss	525,172	605,635
Prior service (credit) cost	(2,704)	20,056
Accumulated other comprehensive loss, pre-tax	$ 522,468	$ 625,691

RETIREMENT AND PROFIT SHARING_6

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Accumulated Benefit Obligation (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 401,527	$ 401,822
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,989,178	$ 2,135,566

RETIREMENT AND PROFIT SHARING_7

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Projected Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 734,271	$ 649,328
Fair value of plan assets	32,550	31,826
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	124,219	130,309
Fair value of plan assets	0	0
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	1,716,981	1,644,895
Fair value of plan assets	$ 539,641	$ 575,857

RETIREMENT AND PROFIT SHARING_8

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 124,219	$ 130,309
Fair value of plan assets	0	0
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	1,321,965	1,438,234
Fair value of plan assets	$ 379,567	$ 575,857

RETIREMENT AND PROFIT SHARING_9

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Weighted-Average Plan Assets Allocation (Details)	Aug. 31, 2021	Aug. 31, 2020
U.S. Plans
2018 Target Allocation
2022 Target Allocation	100.00%
Actual Plan Asset Allocation	100.00%	100.00%
U.S. Plans \| Equity securities
2018 Target Allocation
2022 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
U.S. Plans \| Debt securities
2018 Target Allocation
2022 Target Allocation	100.00%
Actual Plan Asset Allocation	98.00%	96.00%
U.S. Plans \| Cash and short-term investments
2018 Target Allocation
2022 Target Allocation	0.00%
Actual Plan Asset Allocation	2.00%	4.00%
U.S. Plans \| Insurance contracts
2018 Target Allocation
2022 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
U.S. Plans \| Other
2018 Target Allocation
2022 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
Non-U.S. Plans
2018 Target Allocation
2022 Target Allocation	100.00%
Actual Plan Asset Allocation	100.00%	100.00%
Non-U.S. Plans \| Equity securities
2018 Target Allocation
2022 Target Allocation	25.00%
Actual Plan Asset Allocation	21.00%	19.00%
Non-U.S. Plans \| Debt securities
2018 Target Allocation
2022 Target Allocation	51.00%
Actual Plan Asset Allocation	51.00%	59.00%
Non-U.S. Plans \| Cash and short-term investments
2018 Target Allocation
2022 Target Allocation	4.00%
Actual Plan Asset Allocation	4.00%	2.00%
Non-U.S. Plans \| Insurance contracts
2018 Target Allocation
2022 Target Allocation	13.00%
Actual Plan Asset Allocation	16.00%	16.00%
Non-U.S. Plans \| Other
2018 Target Allocation
2022 Target Allocation	7.00%
Actual Plan Asset Allocation	8.00%	4.00%

RETIREMENT AND PROFIT SHARIN_10

RETIREMENT AND PROFIT SHARING PLANS - Reconciliation of Fair Value Assets Measured on Recurring Basis (Details) - Non-U.S. Plans - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 1,326,259	$ 1,355,707
Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	273,541	259,776
Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	183,891	163,602
Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	15,624	20,639
Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	484,182	611,028
Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	48,825	28,367
Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	210,161	219,880
Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	110,035	52,415
Level 1
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	248,340	198,099
Level 1 \| Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 1 \| Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	183,891	163,602
Level 1 \| Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	15,624	20,639
Level 1 \| Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 1 \| Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	48,825	13,858
Level 1 \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 1 \| Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 2
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	946,985	1,017,303
Level 2 \| Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	273,541	259,776
Level 2 \| Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 2 \| Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 2 \| Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	484,182	611,028
Level 2 \| Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	14,509
Level 2 \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	79,227	79,575
Level 2 \| Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	110,035	52,415
Level 3
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	130,934	140,305
Level 3 \| Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 3 \| Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 3 \| Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 3 \| Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 3 \| Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 3 \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	130,934	140,305
Level 3 \| Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 0	$ 0

RETIREMENT AND PROFIT SHARIN_11

RETIREMENT AND PROFIT SHARING PLANS - Level 3 Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Level 3 Assets [Abstract]
Beginning balance	$ 140,305	$ 133,421
Changes in fair value, transferred out	(9,371)
Changes in fair value, transferred in		6,884
Ending Balance	$ 130,934	$ 140,305

RETIREMENT AND PROFIT SHARIN_12

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Estimated Future Benefit Payments (Details) $ in Thousands	Aug. 31, 2021USD ($)
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
2022	$ 13,372
2023	14,536
2024	15,959
2025	17,396
2026	19,058
2027-2031	124,117
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2022	16,114
2023	16,940
2024	17,746
2025	18,604
2026	19,350
2027-2031	105,408
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2022	122,740
2023	124,082
2024	120,748
2025	128,567
2026	126,114
2027-2031	$ 644,379

RETIREMENT AND PROFIT SHARIN_13

RETIREMENT AND PROFIT SHARING PLANS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Pension expense	$ 169,471	$ 168,367	$ 137,030
Contributions to U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners	124,621
Total expenses recorded for defined contribution plans	646,519	557,888	530,501
Level 2 \| U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	324,202	313,015
Level 2 \| U.S. Plans \| U.S. Corporate Debt Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	204,650	185,981
Level 2 \| U.S. Plans \| U.S. Government State And Local Debt Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 67,373	75,583
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year	6.20%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.00%
Defined Benefit Plan, Plan Assets, Amount	$ 32,550	$ 31,826	$ 31,920

SHARE-BASED COMPENSATION - Sche

SHARE-BASED COMPENSATION - Schedule of Share-Based Compensation (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Share-based Payment Arrangement [Abstract]
Total share-based compensation expense included in Net income		$ 1,342,951	$ 1,197,806	$ 1,093,253
Income tax benefit related to share-based compensation included in Net income	[1]	$ 486,980	$ 430,290	$ 356,062

[1]	Restricted Share Units

SHARE-BASED COMPENSATION - Sc_2

SHARE-BASED COMPENSATION - Schedule of Restricted Share Unit Activity (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Aug. 31, 2021		Aug. 31, 2020	Aug. 31, 2019
Number of Restricted Share Units
Nonvested balance at beginning of period (in shares)		17,739,931
Granted (in shares)	[1]	6,862,406
Vested (in shares)	[2]	(7,225,755)
Forfeited (in shares)		(1,141,197)
Nonvested balance at end of period (in shares)		16,235,385		17,739,931
Weighted Average Grant-Date Fair Value
Nonvested balance at beginning of period (in dollars per share)		$ 164.62
Granted (in dollars per share)		263.83	[1]	$ 206.05	$ 144.52
Vested (in dollars per share)	[2]	160.05
Forfeited (in dollars per share)		183.47
Nonvested balance at end of period (in dollars per share)		$ 207.26		$ 164.62
Vested, grant-date fair value		$ 1,156,501		$ 1,066,622	$ 914,206

[1]	The weighted average grant-date fair value for restricted share units granted for fiscal 2021, 2020 and 2019 was $263.83, $206.05 and $144.52, respectively.
[2]	The total grant-date fair value of restricted share units vested for fiscal 2021, 2020 and 2019 was $1,156,501, $1,066,622 and $914,206, respectively.

SHARE-BASED COMPENSATION - Addi

SHARE-BASED COMPENSATION - Additional Information (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under SIP plan (in shares)	114,000,000
Shares available for future grants under SIP plan (in shares)	19,465,854
Restricted Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to nonvested awards not yet recognized (in shares)	$ 1,267,761,000
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	1 year 2 months 12 days
Restricted share units vested but not yet delivered (in shares)	418,585
Restricted Share Units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement vesting period	2 years
Restricted Share Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement vesting period	5 years
ESPP 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum employee deferral into share purchase plan per offering	$ 7,500
Percentage of senior executive compensation contributed into share purchase plan maximum	30.00%
Percentage of shares purchased granted as restricted share units granted under the V.E.I.P.	50.00%
Number of shares authorized employee share purchase plan (in shares)	90,000,000
Shares issued under employee share purchase plan total (in shares)	69,442,510
Shares issued, during period, under the employee share purchase plan (in shares)	4,486,288	5,410,497	5,433,817
ESPP 2010 \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee compensation contributed into share purchase plan	1.00%
ESPP 2010 \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee compensation contributed into share purchase plan	10.00%

SHAREHOLDERS' EQUITY - Schedule

SHAREHOLDERS' EQUITY - Schedule of Share Purchase and Redemption Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	13,956,723
Treasury Stock, Value, Acquired, Cost Method	$ 3,693,747	$ 2,894,253	$ 2,669,336
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	34,213
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 9,377	21,594	21,778
Dividends, Common Stock	$ 2,236,094	$ 2,037,733	$ 1,864,353
Open Market Share Purchases [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	11,299,959
Treasury Stock, Value, Acquired, Cost Method	$ 3,019,169
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	0
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 0
Other Share Purchase Programs [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	0
Treasury Stock, Value, Acquired, Cost Method	$ 0
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	34,213
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 9,377
Other Purchases [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	2,656,764
Treasury Stock, Value, Acquired, Cost Method	$ 674,578
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	0
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 0

SHAREHOLDERS' EQUITY - Schedu_2

SHAREHOLDERS' EQUITY - Schedule of Dividend (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Class of Stock [Line Items]
Cash dividends per share (in dollars per share)	$ 3.52	$ 3.20	$ 2.92
Payments of Ordinary Dividends	$ 2,236,094,000
Accenture Canada Holdings Inc. Exchangeable Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	2,470,000
Class A Ordinary Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	$ 2,233,624,000
Dividend Payment November 2020
Class of Stock [Line Items]
Cash dividends per share (in dollars per share)	$ 0.88
Payments of Ordinary Dividends	$ 558,052,000
Dividend Payment November 2020 \| Accenture Canada Holdings Inc. Exchangeable Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	633,000
Dividend Payment November 2020 \| Class A Ordinary Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	$ 557,419,000
Dividend Payment February 2021
Class of Stock [Line Items]
Cash dividends per share (in dollars per share)	$ 0.88
Payments of Ordinary Dividends	$ 561,042,000
Dividend Payment February 2021 \| Accenture Canada Holdings Inc. Exchangeable Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	617,000
Dividend Payment February 2021 \| Class A Ordinary Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	$ 560,425,000
Dividend Payment May 2021
Class of Stock [Line Items]
Cash dividends per share (in dollars per share)	$ 0.88
Payments of Ordinary Dividends	$ 559,070,000
Dividend Payment May 2021 \| Accenture Canada Holdings Inc. Exchangeable Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	615,000
Dividend Payment May 2021 \| Class A Ordinary Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	$ 558,455,000
Dividend Payment August 2021
Class of Stock [Line Items]
Cash dividends per share (in dollars per share)	$ 0.88
Payments of Ordinary Dividends	$ 557,930,000
Dividend Payment August 2021 \| Accenture Canada Holdings Inc. Exchangeable Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	605,000
Dividend Payment August 2021 \| Class A Ordinary Shares
Class of Stock [Line Items]
Payments of Ordinary Dividends	$ 557,325,000

SHAREHOLDERS' EQUITY - Addition

SHAREHOLDERS' EQUITY - Additional Information (Details) $ / shares in Units, $ in Thousands	Sep. 22, 2021USD ($)$ / shares	Aug. 31, 2021USD ($)shares	Aug. 31, 2020USD ($)$ / sharesshares	Aug. 31, 2019USD ($)shares	Aug. 31, 2021€ / shares	Aug. 31, 2021USD ($)$ / sharesshares	Aug. 31, 2020€ / sharesshares
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount \| $						$ 3,286,216
Cancellation of treasury shares (in shares) \| shares		10,262,593,000
Treasury Stock, Retired, Cost Method, Amount \| $		$ 0	$ 0	$ 0
Dividends \| $		$ (2,236,094)	$ (2,037,733)	$ (1,864,353)
Treasury Shares
Class of Stock [Line Items]
Cancellation of treasury shares (in shares) \| shares		(10,263,000)	(5,526,000)	(17,599,000)
Treasury Stock, Retired, Cost Method, Amount \| $		$ 2,105,666	$ 1,056,145	$ 2,745,321
Subsequent Event [Member]
Class of Stock [Line Items]
Dividends Payable, Amount Per Share (in dollars per share) \| $ / shares	$ 0.97
Treasury Stock Acquired Repurchase Additional Approved Authorization Value \| $	$ 3,000,000
Treasury Stock Acquired Repurchase Authorization Value \| $	$ 6,286,216
Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares) \| shares			40,000			40,000	40,000
Ordinary shares, par value (in euros per share) \| € / shares					€ 1		€ 1
Class A Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares) \| shares			20,000,000,000			20,000,000,000	20,000,000,000
Ordinary shares, par value (in euros per share) \| $ / shares			$ 0.0000225			$ 0.0000225
Common Stock, Voting Rights		one
Class A Ordinary Shares \| Common Stock
Class of Stock [Line Items]
Cancellation of treasury shares (in shares) \| shares		10,263,000	5,526,000	17,599,000
Class X Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares) \| shares			1,000,000,000			1,000,000,000	1,000,000,000
Ordinary shares, par value (in euros per share) \| $ / shares			$ 0.0000225			$ 0.0000225
Common Stock, Voting Rights		one
Restricted Share Units
Class of Stock [Line Items]
Shares issued (in shares) \| shares		312,815
Restricted Share Units \| Common Stock
Class of Stock [Line Items]
Dividends \| $		$ 88,770	$ 77,259	$ 57,012

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Detail) - USD ($) $ in Thousands	Aug. 31, 2021	Aug. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Expressly limited performance guarantee	$ 885,000	$ 832,000
Portion of guarantee not recoverable	$ 78,000	$ 87,000

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Details) - reportableSegments	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Segment Reporting Information [Line Items]
Number of Reportable Segments	3
United States
Segment Reporting Information [Line Items]
Revenues, percentage by country	45.00%	45.00%	44.00%
Ireland
Segment Reporting Information [Line Items]
Revenues, percentage by country	2.00%	1.00%	1.00%

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2021	May 31, 2021	Feb. 28, 2021	Nov. 30, 2020	Aug. 31, 2020	May 31, 2020	Feb. 29, 2020	Nov. 30, 2019	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 13,419,284	$ 13,263,795	$ 12,088,125	$ 11,762,185	$ 10,835,271	$ 10,991,305	$ 11,141,505	$ 11,358,958	$ 50,533,389	$ 44,327,039	$ 43,215,013
Depreciation and amortization									1,127,563	1,022,399	892,760
Operating income	1,958,689	$ 2,118,656	$ 1,653,515	$ 1,890,669	1,544,703	$ 1,712,733	$ 1,488,945	$ 1,767,263	7,621,529	6,513,644	6,305,074
Net Assets	5,568,733				4,285,646				5,568,733	4,285,646	5,093,505
Property and equipment, net	1,639,105				1,545,568				1,639,105	1,545,568	1,391,166
North America
Segment Reporting Information [Line Items]
Revenues									23,701,341	20,982,253	19,986,136
Depreciation and amortization									379,105	348,761	303,762
Operating income									3,907,883	3,169,648	3,107,437
Net Assets	1,859,445				2,585,659				1,859,445	2,585,659	2,923,320
Property and equipment, net	537,392				499,976				537,392	499,976	395,782
Europe
Segment Reporting Information [Line Items]
Revenues									16,749,484	14,402,142	14,695,749
Depreciation and amortization									403,802	341,245	294,902
Operating income									2,236,462	1,799,431	2,013,245
Net Assets	2,860,604				1,079,904				2,860,604	1,079,904	1,355,827
Property and equipment, net	455,862				389,968				455,862	389,968	354,491
Growth Markets
Segment Reporting Information [Line Items]
Revenues									10,082,564	8,942,644	8,533,128
Depreciation and amortization									344,656	332,393	294,096
Operating income									1,477,184	1,544,565	1,184,392
Net Assets	848,684				620,083				848,684	620,083	814,358
Property and equipment, net	$ 645,851				$ 655,624				$ 645,851	$ 655,624	$ 640,893

SEGMENT REPORTING - Schedule _2

SEGMENT REPORTING - Schedule of Concentration of Assets by Country (Details)	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
United States
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	27.00%	27.00%	26.00%
India
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	17.00%	18.00%	18.00%
Ireland
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	7.00%	7.00%	7.00%

SEGMENT REPORTING - Schedule _3

SEGMENT REPORTING - Schedule of Revenues by Industry Group and Type of Work (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2021	May 31, 2021	Feb. 28, 2021	Nov. 30, 2020	Aug. 31, 2020	May 31, 2020	Feb. 29, 2020	Nov. 30, 2019	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 13,419,284	$ 13,263,795	$ 12,088,125	$ 11,762,185	$ 10,835,271	$ 10,991,305	$ 11,141,505	$ 11,358,958	$ 50,533,389	$ 44,327,039	$ 43,215,013
Communications, Media & Technology
Segment Reporting Information [Line Items]
Revenues									10,285,549	8,883,264	8,757,338
Financial Services
Segment Reporting Information [Line Items]
Revenues									9,932,523	8,518,894	8,494,630
Health & Public Service
Segment Reporting Information [Line Items]
Revenues									9,498,234	8,023,651	7,161,657
Products
Segment Reporting Information [Line Items]
Revenues									13,954,337	12,287,050	12,026,239
Resources
Segment Reporting Information [Line Items]
Revenues									6,862,746	6,614,180	6,775,149
Consulting
Segment Reporting Information [Line Items]
Revenues									27,337,699	24,227,024	24,177,428
Outsourcing
Segment Reporting Information [Line Items]
Revenues									$ 23,195,690	$ 20,100,015	$ 19,037,585

QUARTERLY DATA (UNAUDITED) (Det

QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2021	May 31, 2021	Feb. 28, 2021	Nov. 30, 2020	Aug. 31, 2020	May 31, 2020	Feb. 29, 2020	Nov. 30, 2019	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 13,419,284	$ 13,263,795	$ 12,088,125	$ 11,762,185	$ 10,835,271	$ 10,991,305	$ 11,141,505	$ 11,358,958	$ 50,533,389	$ 44,327,039	$ 43,215,013
Cost of services	8,953,068	8,859,411	8,492,893	7,863,889	7,394,731	7,462,617	7,782,334	7,711,199	34,169,261	30,350,881	29,900,325
OPERATING INCOME	1,958,689	2,118,656	1,653,515	1,890,669	1,544,703	1,712,733	1,488,945	1,767,263	7,621,529	6,513,644	6,305,074
NET INCOME	1,437,423	1,569,572	1,461,493	1,522,057	1,305,424	1,252,639	1,252,082	1,375,168	5,990,545	5,185,313	4,846,241
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,416,248	$ 1,549,426	$ 1,440,859	$ 1,500,276	$ 1,287,929	$ 1,228,202	$ 1,234,740	$ 1,356,968	$ 5,906,809	$ 5,107,839	$ 4,779,112
Weighted average Class A ordinary shares:
-Basic (in shares)	633,546,144	635,203,753	635,993,980	634,271,482	635,887,742	636,146,240	637,485,626	635,722,309	634,745,073	636,299,913	638,098,125
-Diluted (in shares)	645,287,973	645,454,021	646,321,916	646,879,735	647,867,307	645,607,914	648,833,880	649,389,444	645,909,042	647,797,003	650,204,873
Earnings per Class A ordinary share:
Basic earnings per share (in dollars per share)	$ 2.24	$ 2.44	$ 2.27	$ 2.37	$ 2.03	$ 1.93	$ 1.94	$ 2.13	$ 9.31	$ 8.03	$ 7.49
Diluted earnings per share (in dollars per share)	$ 2.20	$ 2.40	$ 2.23	$ 2.32	$ 1.99	$ 1.90	$ 1.91	$ 2.09	$ 9.16	$ 7.89	$ 7.36