Accenture (ACN) 10-K10 Oct 242024 FY Annual reportFinancial data

Company Profile

COVER PAGE

COVER PAGE - USD ($)	12 Months Ended
COVER PAGE - USD ($)	Aug. 31, 2024	Sep. 28, 2024	Feb. 29, 2024
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Aug. 31, 2024
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
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 235,672,170,215
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A relating to the registrant’s Annual General Meeting of Shareholders, to be held on February 6, 2025, will be incorporated by reference in this Form 10-K in response to Items 10, 11, 12, 13 and 14 of Part III. The definitive proxy statement will be filed with the SEC not later than 120 days after the registrant’s fiscal year ended August 31, 2024.
Amendment Flag	false
Document Transition Report	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Central Index Key	0001467373
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		672,684,852
Class X Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		307,754

AUDIT INFORMATION

AUDIT INFORMATION	12 Months Ended
AUDIT INFORMATION	Aug. 31, 2024
Audit Information [Abstract]
Auditor Firm ID	185
Auditor Name	KPMG LLP
Auditor Location	Chicago, Illinois

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 5,004,469	$ 9,045,032
Short-term investments	5,396	4,575
Receivables and contract assets	13,664,847	12,227,186
Other current assets	2,183,069	2,105,138
Total current assets	20,857,781	23,381,931
NON-CURRENT ASSETS:
Contract assets	120,260	106,994
Investments	334,664	197,443
Property and equipment, net	1,521,119	1,530,007
Lease assets	2,757,396	2,637,479
Goodwill	21,120,179	15,573,003
Deferred contract costs	862,140	851,972
Deferred tax assets	4,147,496	4,154,878
Intangibles	2,904,031	2,072,957
Other non-current assets	1,307,297	738,641
Total non-current assets	35,074,582	27,863,374
TOTAL ASSETS	55,932,363	51,245,305
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	946,229	104,810
Accounts payable	2,743,807	2,491,173
Deferred revenues	5,174,923	4,907,152
Accrued payroll and related benefits	7,050,833	7,506,030
Income taxes payable	719,084	720,778
Lease liabilities	726,202	690,417
Other accrued liabilities	1,615,049	1,588,678
Total current liabilities	18,976,127	18,009,038
NON-CURRENT LIABILITIES:
Long-term debt	78,628	43,093
Deferred revenues	641,091	653,954
Retirement obligation	1,815,867	1,595,638
Deferred tax liabilities	428,845	395,280
Income taxes payable	1,514,869	1,313,971
Lease liabilities	2,369,490	2,310,714
Other non-current liabilities	939,198	465,024
Total non-current liabilities	7,787,988	6,777,674
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	2,614,608	2,403,374
Additional paid-in capital	14,710,857	12,778,782
Treasury shares, value	(10,564,572)	(7,062,512)
Retained earnings	23,082,423	19,316,224
Accumulated other comprehensive loss	(1,554,742)	(1,743,101)
Total Accenture plc shareholders’ equity	28,288,646	25,692,839
Noncontrolling interests	879,602	765,754
Total shareholders’ equity	29,168,248	26,458,593
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 55,932,363	$ 51,245,305
Ordinary Shares
NON-CURRENT LIABILITIES:
Ordinary shares, shares issued (in shares)	40,000	40,000
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 57	$ 57
Class A Ordinary Shares
NON-CURRENT LIABILITIES:
Ordinary shares, shares issued (in shares)	672,484,852	664,616,285
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 15	$ 15
Class X Ordinary Shares
NON-CURRENT LIABILITIES:
Ordinary shares, shares issued (in shares)	307,754	325,438
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Aug. 31, 2024 € / shares shares	Aug. 31, 2024 $ / shares shares	Aug. 31, 2023 € / shares shares	Aug. 31, 2023 $ / shares shares
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)	672,484,852	672,484,852	664,616,285	664,616,285
Treasury shares, ordinary shares (in shares)	47,204,565	47,204,565	36,351,137	36,351,137
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)	307,754	307,754	325,438	325,438
Ordinary shares, shares outstanding (in shares)	307,754	307,754	325,438	325,438

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
REVENUES:
Revenues	$ 64,896,464	$ 64,111,745	$ 61,594,305
OPERATING EXPENSES:
Cost of services	43,734,147	43,380,138	41,892,766
Sales and marketing	6,846,714	6,582,629	6,108,401
General and administrative costs	4,281,316	4,275,943	4,225,957
Business optimization costs	438,440	1,063,146	0
Total operating expenses	55,300,617	55,301,856	52,227,124
OPERATING INCOME	9,595,847	8,809,889	9,367,181
Interest income	272,256	280,409	45,133
Interest expense	(58,969)	(47,525)	(47,320)
Other income (expense), net	(109,811)	96,559	(72,533)
Loss on disposition of Russia business	0	0	(96,294)
INCOME BEFORE INCOME TAXES	9,699,323	9,139,332	9,196,167
Income tax expense	2,280,126	2,135,802	2,207,207
NET INCOME	7,419,197	7,003,530	6,988,960
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(7,198)	(7,204)	(7,348)
Net income attributable to noncontrolling interests – other	(147,212)	(124,769)	(104,443)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 7,264,787	$ 6,871,557	$ 6,877,169
Weighted average Class A ordinary shares:
Basic (in shares)	627,852,613	630,608,186	632,762,710
Diluted (in shares)	635,940,044	638,591,616	642,839,181
Earnings per Class A ordinary share:
Basic (in dollars per share)	$ 11.57	$ 10.90	$ 10.87
Diluted (in dollars per share)	11.44	10.77	10.71
Cash dividends per share (in dollars per share)	$ 5.16	$ 4.48	$ 3.88

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 7,419,197	$ 7,003,530	$ 6,988,960
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	214,889	341,688	(877,256)
Defined benefit plans	(27,669)	122,268	211,187
Cash flow hedges	1,139	(16,715)	(104,776)
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	188,359	447,241	(770,845)
Other comprehensive income (loss) attributable to noncontrolling interests	2,117	8,489	(20,186)
COMPREHENSIVE INCOME	7,609,673	7,459,260	6,197,929
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	7,453,146	7,318,798	6,106,324
Comprehensive income attributable to noncontrolling interests	156,527	140,462	91,605
Other comprehensive income (loss)	$ 190,476	$ 455,730	$ (791,031)

CONSOLIDATED SHAREHOLDERS' EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENTS - USD ($) $ in Thousands	Total	Class X Ordinary Shares	Common Stock Ordinary Shares	Common Stock Class A Ordinary Shares	Common Stock Class X Ordinary Shares	Common Stock Restricted Share Units	Additional Paid-in Capital	Treasury Shares	Retained Earnings	Accumulated Other Comprehensive Loss	Total Accenture plc Shareholders’ Equity	Noncontrolling Interests
Beginning 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
Beginning Balance (in shares) at Aug. 31, 2021			40,000	656,591,000	513,000			24,545,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	6,988,960								6,877,169		6,877,169	111,791
Other comprehensive income (loss)	(791,031)									(770,845)	(770,845)	(20,186)
Purchases of Class A shares	(4,111,266)						3,954	$ (4,111,266)			(4,107,312)	(3,954)
Purchases of Class A ordinary shares (in shares)								(12,181,000)
Share-based compensation expense	1,679,789					1,571,059	108,730				1,679,789
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	5,112						5,112				5,112
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					12,000
Issuances of Class A ordinary shares for employee share programs	1,349,064					(1,333,963)	1,943,912	$ 841,720	(103,889)		1,347,780	1,284
Issuances of Class A ordinary shares for employee share program (in shares)				7,970,000				3,292,000
Dividends	(2,457,306)					103,502			(2,558,186)		(2,454,684)	(2,622)
Other, net	(3,124)						9,858				9,858	(12,982)
Ending Balance at Aug. 31, 2022	22,747,088		$ 57	$ 15	$ 0	2,091,382	10,679,180	$ (6,678,037)	18,203,842	(2,190,342)	22,106,097	640,991
Ending Balance (in shares) at Aug. 31, 2022			40,000	664,561,000	501,000			33,434,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	7,003,530								6,871,557		6,871,557	131,973
Other comprehensive income (loss)	455,730									447,241	447,241	8,489
Purchases of Class A shares	(4,322,529)						3,915	$ (4,322,529)			(4,318,614)	(3,915)
Purchases of Class A ordinary shares (in shares)								(15,314,000)
Cancellation of treasury shares	0						(175,701)	$ 2,595,281	(2,419,580)		0
Cancellation of treasury shares (in shares)				(8,828,000)				(8,828,000)
Share-based compensation expense	1,913,051					1,790,886	122,165				1,913,051
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	7,874						7,874				7,874
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					176,000
Issuances of Class A ordinary shares for employee share programs	1,501,069					(1,592,561)	2,151,005	$ 1,342,773	(401,493)		1,499,724	1,345
Issuances of Class A ordinary shares for employee share program (in shares)				8,883,000				3,529,000
Dividends	(2,827,394)					113,667			(2,938,102)		(2,824,435)	(2,959)
Other, net	(4,078)						6,092				6,092	(10,170)
Ending Balance at Aug. 31, 2023	26,458,593		$ 57	$ 15	$ 0	2,403,374	12,778,782	$ (7,062,512)	19,316,224	(1,743,101)	25,692,839	765,754
Ending Balance (in shares) at Aug. 31, 2023		325,438	40,000	664,616,000	325,000			36,391,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	7,419,197								7,264,787		7,264,787	154,410
Other comprehensive income (loss)	190,476									188,359	188,359	2,117
Purchases of Class A shares	$ (4,509,392)						3,867	$ (4,509,392)			(4,505,525)	(3,867)
Purchases of Class A ordinary shares (in shares)	(13,913,393)							(13,913,000)
Share-based compensation expense	$ 1,941,590					1,821,490	120,100				1,941,590
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 15,254						15,254				15,254
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)	47,752				17,000
Issuances of Class A ordinary shares for employee share programs	$ 1,418,131					(1,739,452)	2,280,198	$ 1,007,332	(131,133)		1,416,945	1,186
Issuances of Class A ordinary shares for employee share program (in shares)				7,869,000				3,059,000
Dividends	(3,241,479)					129,196			(3,367,455)		(3,238,259)	(3,220)
Other, net	(493,614)						(456,836)				(456,836)	(36,778)
Ending Balance at Aug. 31, 2024	$ 29,168,248		$ 57	$ 15	$ 0	$ 2,614,608	$ 14,710,857	$ (10,564,572)	$ 23,082,423	$ (1,554,742)	$ 28,288,646	$ 879,602
Ending Balance (in shares) at Aug. 31, 2024		307,754	40,000	672,485,000	308,000			47,245,000

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
NET INCOME	$ 7,419,197	$ 7,003,530	$ 6,988,960
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities—
Depreciation, amortization and other	2,168,038	2,281,085	2,088,216
Share-based compensation expense	1,941,590	1,913,051	1,679,789
Deferred tax expense (benefit)	(93,988)	(268,953)	(213,294)
Other, net	(144,920)	(219,082)	(195,975)
Change in assets and liabilities, net of acquisitions—
Receivables and contract assets, current and non-current	(601,935)	87,669	(2,411,735)
Other current and non-current assets	(853,202)	(526,228)	(716,910)
Accounts payable	46,512	(171,217)	374,349
Deferred revenues, current and non-current	28,401	159,819	648,506
Accrued payroll and related benefits	(614,771)	(261,913)	1,271,999
Income taxes payable, current and non-current	114,076	113,251	473,313
Other current and non-current liabilities	(277,971)	(586,744)	(446,089)
Net cash provided by (used in) operating activities	9,131,027	9,524,268	9,541,129
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(516,509)	(528,172)	(717,998)
Purchases of businesses and investments, net of cash acquired	(6,582,702)	(2,530,863)	(3,447,552)
Proceeds from the sale of businesses and investments, net of cash transferred	28,721	424,387	(107,659)
Other investing, net	8,672	12,178	12,580
Net cash provided by (used in) investing activities	(7,061,818)	(2,622,470)	(4,260,629)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	1,418,131	1,501,069	1,349,064
Purchases of shares	(4,524,646)	(4,330,403)	(4,116,378)
Proceeds from debt	1,599,033	100,000	0
Repayments of debt	(771,246)	0	0
Cash dividends paid	(3,241,479)	(2,827,394)	(2,457,306)
Other financing, net	(543,301)	(88,598)	(86,406)
Net cash provided by (used in) financing activities	(6,063,508)	(5,645,326)	(5,311,026)
Effect of exchange rate changes on cash and cash equivalents	(46,264)	(101,273)	(247,815)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(4,040,563)	1,155,199	(278,341)
CASH AND CASH EQUIVALENTS, beginning of period	9,045,032	7,889,833	8,168,174
CASH AND CASH EQUIVALENTS, end of period	5,004,469	9,045,032	7,889,833
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	37,182	46,505	45,970
Income taxes paid, net	$ 2,386,620	$ 2,315,920	$ 1,778,922

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Aug. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Description of Business Accenture is a leading global professional services company, providing a broad range of services and solutions across Strategy & Consulting, Technology, Operations, Industry X and Song. We serve clients in three geographic markets: North America, EMEA (Europe, Middle East and Africa) and Growth Markets. We combine our strength in technology and leadership in cloud, data and AI with unmatched industry experience, functional expertise and global delivery capability to help the world’s leading organizations build their digital core, optimize their operations, accelerate revenue growth and enhance services—creating tangible value 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 noncontrolling interests in the Consolidated Financial Statements. The noncontrolling interests were less than 1% as of August 31, 2024 and 2023, respectively. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2024” means the 12-month period that ended on August 31, 2024. 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 managed 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 fees 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. Managed Services Contracts Our managed services contracts typically span several years. Revenues are generally recognized on managed services contracts over time because our clients benefit from the services as they are performed. Managed services 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 one 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. In limited circumstances, we agree to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones. When the period between payment and transfer of goods or services is one year or less, we do not assess the existence of, and therefore, do not adjust the promised amount of consideration for the effects of a significant financing component. 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 managed services 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 from previous 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 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. Allowance for Credit Losses—Client Receivables and Contract Assets We record client receivables and contract assets at their face amounts less an allowance for credit losses. 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, 2024 and 2023, the total allowances recorded for credit losses recorded for client receivables and contract assets was $27,561 and $26,343, respectively. The change in the allowance is primarily due to changes in gross client receivables, contract assets and immaterial write-offs. 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 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, 2024 August 31, 2023 Equity method investments $ 128,634 $ 23,985 Investments without readily determinable fair values 206,030 173,458 Total non-current investments $ 334,664 $ 197,443 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. 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 2024, 2023 and 2022, respectively. Fiscal 2024 2023 2022 Depreciation $ 547,935 $ 620,659 $ 591,748 Amortization—Deferred transition 352,045 339,139 280,093 Amortization—Intangible assets 530,062 440,957 438,897 Operating lease cost 719,434 868,082 769,806 Other 18,562 12,248 7,672 Total depreciation, amortization and other $ 2,168,038 $ 2,281,085 $ 2,088,216 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 3 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, 2024 or 2023, as each reportable segment’s estimated fair value substantially exceeded its carrying value. Long-Lived Assets Long-lived assets, including lease assets, 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 undiscounted 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 Operating Expenses Selected components of operating expenses are as follows: Fiscal 2024 2023 2022 Research and development costs $ 1,150,430 $ 1,298,657 $ 1,123,296 Advertising costs (1) 104,510 100,652 119,202 Provision for (release of) doubtful accounts (2) 10,163 3,856 (2,284) (1) Advertising costs are expensed as incurred. (2) For additional information, see “Allowance for Credit Losses—Client Receivables and Contract Assets.” Business Optimization During the second quarter of fiscal 2023, we initiated actions to streamline our operations, transform our non-billable corporate functions and consolidate our office space to reduce costs. We recorded a total of $1.5 billion related to these actions, primarily for employee severance, which have been completed as of August 31, 2024. Total b usiness optimization costs by reportable operating segment for fiscal 2024 and 2023 were as follows: Fiscal 2024 2023 North America $ 68,201 $ 464,879 EMEA (1) 248,724 438,093 Growth Markets (1) 121,515 160,174 Total business optimization costs $ 438,440 $ 1,063,146 (1) During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation. New Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures, which requires entities to enhance disclosures regarding their segments, including significant segment expenses. The ASU will be effective beginning with our annual fiscal 2025 financial statements and requires a retrospective method upon adoption. We are currently evaluating the impact of this standard on our segment disclosures. On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements and allows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of adoption. This ASU will impact our income tax disclosures, but not our financial position or results of operations.

REVENUES

REVENUES	12 Months Ended
REVENUES	Aug. 31, 2024
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 $30 billion and $26 billion as of August 31, 2024 and 2023, 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 66% of our remaining performance obligations as of August 31, 2024 as revenue in fiscal 2025, an additional 16% in fiscal 2026, 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 2024 and 2023. Contract Balances Deferred transition revenues were $641,091 and $653,954 as of August 31, 2024 and 2023, 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 $862,140 and $851,972 as of August 31, 2024 and 2023, respectively, and are included in Deferred contract costs. Deferred transition amortization expense for fiscal 2024, 2023 and 2022 was $352,045, $339,139 and $280,093, respectively. The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): August 31, 2024 August 31, 2023 Receivables $ 11,873,442 $ 10,690,713 Contract assets (current) 1,791,405 1,536,473 Receivables and contract assets, net of allowance (current) 13,664,847 12,227,186 Contract assets (non-current) 120,260 106,994 Deferred revenues (current) 5,174,923 4,907,152 Deferred revenues (non-current) 641,091 653,954 Changes in the contract asset and liability balances during fiscal 2024, were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during fiscal 2024 that were included in Deferred revenues as of August 31, 2023 were $4.2 billion. Revenues recognized during fiscal 2023 that were included in Deferred revenues as of August 31, 2022 were $3.9 billion.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Aug. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	Earnings Per Share Basic and diluted earnings per share are calculated as follows: Fiscal 2024 2023 2022 Basic Earnings per share Net income attributable to Accenture plc $ 7,264,787 $ 6,871,557 $ 6,877,169 Basic weighted average Class A ordinary shares 627,852,613 630,608,186 632,762,710 Basic earnings per share $ 11.57 $ 10.90 $ 10.87 Diluted Earnings per share Net income attributable to Accenture plc $ 7,264,787 $ 6,871,557 $ 6,877,169 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 7,198 7,204 7,348 Net income for diluted earnings per share calculation $ 7,271,985 $ 6,878,761 $ 6,884,517 Basic weighted average Class A ordinary shares 627,852,613 630,608,186 632,762,710 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 621,333 660,420 675,949 Diluted effect of employee compensation related to Class A ordinary shares 7,232,113 7,207,770 9,045,668 Diluted effect of share purchase plans related to Class A ordinary shares 233,985 115,240 354,854 Diluted weighted average Class A ordinary shares (2) 635,940,044 638,591,616 642,839,181 Diluted earnings per share $ 11.44 $ 10.77 $ 10.71 (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. (2) The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS	Aug. 31, 2024
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 2024 2023 2022 Foreign currency translation Beginning balance $ (1,510,632) $ (1,852,320) $ (975,064) Foreign currency translation 215,655 349,151 (904,530) Income tax benefit (expense) 1,376 918 6,975 Portion attributable to noncontrolling interests (2,142) (8,381) 20,299 Foreign currency translation, net of tax 214,889 341,688 (877,256) Ending balance (1,295,743) (1,510,632) (1,852,320) Defined benefit plans Beginning balance (226,503) (348,771) (559,958) Actuarial gains (losses) (67,860) 147,499 238,865 Pension settlement (5,276) (9,481) — Prior service costs arising during the period (307) 11,888 1,052 Reclassifications into net periodic pension and 26,080 34,634 51,061 Income tax benefit (expense) 19,668 (62,147) (79,567) Portion attributable to noncontrolling interests 26 (125) (224) Defined benefit plans, net of tax (27,669) 122,268 211,187 Ending balance (254,172) (226,503) (348,771) Cash flow hedges Beginning balance (5,966) 10,749 115,525 Unrealized gain (loss) 22,139 (64,331) (14,310) Reclassification adjustments into Cost of services (28,386) 27,865 (92,275) Income tax benefit (expense) 7,387 19,734 1,698 Portion attributable to noncontrolling interests (1) 17 111 Cash flow hedges, net of tax 1,139 (16,715) (104,776) Ending balance (1) (4,827) (5,966) 10,749 Accumulated other comprehensive loss $ (1,554,742) $ (1,743,101) $ (2,190,342) (1)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Aug. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	Property and Equipment The components of Property and equipment, net are as follows: August 31, 2024 August 31, 2023 Computers, related equipment and software $ 2,163,222 $ 2,112,846 Furniture and fixtures 431,516 433,473 Leasehold improvements 1,640,236 1,558,373 Property and equipment, gross 4,234,974 4,104,692 Total accumulated depreciation (2,713,855) (2,574,685) Property and equipment, net $ 1,521,119 $ 1,530,007

BUSINESS COMBINATIONS AND DISPO

BUSINESS COMBINATIONS AND DISPOSITIONS	12 Months Ended
BUSINESS COMBINATIONS AND DISPOSITIONS	Aug. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
BUSINESS COMBINATIONS AND DISPOSITIONS	Business Combinations and Dispositions Business Combinations We completed a number of individually immaterial acquisitions during fiscal 2024, 2023 and 2022. These acquisitions were completed primarily to expand our services and solutions offerings. The table below gives additional details related to these acquisitions: Fiscal 2024 2023 2022 Total consideration $ 6,456,648 $ 2,482,109 $ 3,416,981 Goodwill 5,320,890 2,094,972 2,758,893 Intangible assets 1,265,290 544,661 737,040 The intangible assets primarily consist of customer-related intangibles, which are being amortized over one Dispositions During fiscal 2022, we disposed of our business in Russia, which was part of our Europe segment (now referred to as our EMEA segment). The transaction resulted in a non-operating loss of $96,294, which was not deductible for tax purposes and did not have a material effect on our operations or financial results.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Aug. 31, 2024
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 $ 7,744,582 $ 1,145,007 $ (13,539) $ 8,876,050 $ 2,733,720 $ 5,124 $ 11,614,894 EMEA (1) 4,178,853 596,341 376,955 5,152,149 2,021,785 167,752 7,341,686 Growth Markets (1) 1,209,858 389,318 (54,372) 1,544,804 594,095 24,700 2,163,599 Total $ 13,133,293 $ 2,130,666 $ 309,044 $ 15,573,003 $ 5,349,600 $ 197,576 $ 21,120,179 (1) During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation. 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, 2023 August 31, 2024 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 2,842,257 $ (999,604) $ 1,842,653 $ 3,924,339 $ (1,336,679) $ 2,587,660 Technology 289,989 (141,022) 148,967 335,845 (183,182) 152,663 Patents 123,579 (70,472) 53,107 120,457 (72,518) 47,939 Other 65,138 (36,908) 28,230 150,098 (34,329) 115,769 Total $ 3,320,963 $ (1,248,006) $ 2,072,957 $ 4,530,739 $ (1,626,708) $ 2,904,031 Total amortization related to our intangible assets was $530,062, $440,957 and $438,897 for fiscal 2024, 2023 and 2022, respectively. Estimated future amortization related to intangible assets held as of August 31, 2024 is as follows: Fiscal Year Estimated Amortization 2025 $ 607,430 2026 544,229 2027 481,008 2028 449,784 2029 344,094 Thereafter 477,486 Total $ 2,904,031

LEASES

LEASES	12 Months Ended
LEASES	Aug. 31, 2024
Leases [Abstract]
Leases	Leases 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, 2024 and 2023, 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 2024 2023 2022 Operating lease cost $ 719,434 $ 868,082 $ 769,806 Variable lease cost 220,953 213,078 187,087 Sublease income (18,618) (17,061) (16,804) Total $ 921,769 $ 1,064,099 $ 940,089 Supplemental information related to operating lease transactions is as follows: Fiscal 2024 2023 2022 Lease liability payments $ 678,489 $ 768,797 $ 730,815 Lease assets obtained in exchange for liabilities 590,892 434,179 690,767 As of August 31, 2024 and 2023, our operating leases had a weighted average remaining lease term of 6.7 and 6.9 years, respectively, and a weighted average discount rate of 4.2% and 3.8%, respectively. The following maturity analysis presents future undiscounted cash outflows (inflows) for operating leases as of August 31, 2024: Lease Payments Sublease Receipts 2025 $ 740,814 $ (11,774) 2026 627,170 (8,855) 2027 511,905 (8,044) 2028 393,376 (7,897) 2029 301,910 (7,469) Thereafter 959,774 (71) Total lease payments (receipts) $ 3,534,949 $ (44,110) Less interest (439,257) Total lease liabilities $ 3,095,692

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
FINANCIAL INSTRUMENTS	Aug. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
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 $119,248 as of August 31, 2024. 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, 2024 was $90,567. 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, 2024 and 2023, 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 $28,386, net losses of $27,865 and net gains of $92,275 during fiscal 2024, 2023 and 2022, 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 2024, 2023 and 2022, was not material. In addition, we did not discontinue any cash flow hedges during fiscal 2024, 2023 or 2022. Other Derivatives We also use foreign currency forward contracts, which have not been designated as hedges, to hedge balance sheet exposures, such as intercompany loans. These instruments are generally short-term in nature, with typical maturities of less than one year, and are subject to fluctuations in foreign exchange rates. Realized gains or losses and changes in the estimated fair value of these derivatives were net losses of $48,840, $135,586 and $168,625 for fiscal 2024, 2023 and 2022, respectively. 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, 2024 August 31, 2023 Assets Cash Flow Hedges Other current assets $ 51,152 $ 52,995 Other non-current assets 28,363 44,739 Other Derivatives Other current assets 39,733 6,686 Total assets $ 119,248 $ 104,420 Liabilities Cash Flow Hedges Other accrued liabilities $ 29,247 $ 50,020 Other non-current liabilities 35,346 26,076 Other Derivatives Other accrued liabilities 25,974 38,645 Total liabilities $ 90,567 $ 114,741 Total fair value $ 28,681 $ (10,321) Total notional value $ 14,824,483 $ 13,390,031 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, 2024 August 31, 2023 Net derivative assets $ 91,127 $ 50,528 Net derivative liabilities 62,446 60,849 Total fair value $ 28,681 $ (10,321)

BORROWINGS AND INDEBTEDNESS

BORROWINGS AND INDEBTEDNESS	12 Months Ended
BORROWINGS AND INDEBTEDNESS	Aug. 31, 2024
Debt Disclosure [Abstract]
BORROWINGS AND INDEBTEDNESS	Borrowings and Indebtedness As of August 31, 2024 and 2023, we had total outstanding debt of $1,024,857 and $147,903, respectively. As of August 31, 2024, we had the following borrowing facilities: Credit Facilities Syndicated loan facility (1) $ 5,500,000 Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,949,796 Local guaranteed and non-guaranteed lines of credit (3) 294,806 Total $ 7,744,602 (1) On May 14, 2024, we replaced our $3,000,000 syndicated 5-year credit facility with a new $5,500,000 syndicated credit facility maturing on May 14, 2029. This facility provides unsecured, revolving borrowing capacity for general corporate capital purposes, including the issuance of letters of credit and short-term commercial paper. 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, 2024, we had $935,000 of commercial paper outstanding (excluding unamortized discounts) and backed by this facility, with a weighted-average effective interest rate of 5.4%, maturing at various dates through the first quarter of fiscal 2025. As of August 31, 2023 we had $100,000 of commercial paper outstanding backed by our $3,000,000 syndicated 5-year credit facility, with a weighted-average effective interest rate of 5.4%. (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, 2024 and 2023, 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, 2024 and 2023, we had no borrowings under these various facilities. We had an aggregate of $1,269,178 and $1,080,819 of letters of credit outstanding and $935,000 (excluding unamortized discounts) and $100,000 of commercial paper outstanding as of August 31, 2024 and 2023, respectively. The amount of letters of credit and commercial paper outstanding reduces the available borrowing capacity under these facilities. Subsequent Events On October 4, 2024, Accenture Capital Inc. (“Accenture Capital”), an indirect wholly owned finance subsidiary of Accenture plc, issued $5.0 billion aggregate principal amount of senior unsecured notes, comprised of $1.1 billion of 3.90% senior notes due October 4, 2027, $1.2 billion of 4.05% senior notes due October 4, 2029, $1.2 billion of 4.25% senior notes due October 4, 2031 and $1.5 billion of 4.50% senior notes due October 4, 2034. Accenture plc fully and unconditionally guarantees these notes. Net proceeds from the offering will be used for general corporate purposes, including repayment of outstanding commercial paper borrowings. Interest on the senior unsecured notes is payable semi-annually in arrears. Accenture Capital may redeem the senior unsecured notes at any time in whole, or from time to time, in part at specified redemption prices. Accenture plc and Accenture Capital are not subject to any financial covenants under the senior unsecured notes.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Aug. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	Income Taxes Fiscal 2024 2023 2022 Current taxes U.S. federal $ 408,281 $ 422,435 $ 298,685 U.S. state and local 173,024 220,043 152,862 Non-U.S. 1,792,809 1,762,277 1,968,954 Total current tax expense 2,374,114 2,404,755 2,420,501 Deferred taxes U.S. federal (154,553) (334,942) (202,318) U.S. state and local (55,141) (63,098) (48,597) Non-U.S. 115,706 129,087 37,621 Total deferred tax (benefit) expense (93,988) (268,953) (213,294) Total $ 2,280,126 $ 2,135,802 $ 2,207,207 The components of Income before income taxes are as follows: Fiscal 2024 2023 2022 U.S. sources $ 1,628,818 $ 1,562,011 $ 1,644,380 Non-U.S. sources 8,070,505 7,577,321 7,551,787 Total $ 9,699,323 $ 9,139,332 $ 9,196,167 The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate is as follows: Fiscal 2024 2023 (2) 2022 (2) U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % U.S. state and local taxes, net 0.9 1.1 1.0 Non-U.S. operations taxed at other rates 1.0 1.4 0.8 Final determinations (1) (1.2) (1.0) (0.9) Other net activity in unrecognized tax benefits 2.7 3.2 3.0 Excess tax benefits from share based payments (1.0) (1.3) (3.0) Foreign-derived intangible income deduction (1.5) (2.1) (1.0) Other, net 1.6 1.1 3.1 Effective income tax rate 23.5 % 23.4 % 24.0 % (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, 2024, we had not recognized a deferred tax liability on approximately $5,700,000 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 $290,000. Portions of our operations are subject to reduced tax rates or are free of tax under various tax holidays which expire through fiscal 2031. The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $44,000, $40,000 and $29,000 in fiscal 2024, 2023 and 2022, 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 2024, 2023, or 2022. The components of our deferred tax assets and liabilities included the following: August 31, 2024 August 31, 2023 (1) Deferred tax assets Pensions $ 542,749 $ 518,782 Compensation and benefits 756,863 909,894 Share-based compensation 558,772 518,126 Tax credit carryforwards 1,481,510 1,380,841 Net operating loss carryforwards 287,818 172,690 Deferred amortization deductions 788,681 842,471 Indirect effects of unrecognized tax benefits 399,504 315,145 Licenses and other intangibles 866,606 1,089,720 Leases 771,755 715,393 Capitalized research costs 667,999 363,135 Other 858,875 657,346 Total deferred tax assets 7,981,132 7,483,543 Valuation allowance (1,618,414) (1,480,678) Deferred tax assets, net of valuation allowance 6,362,718 6,002,865 Deferred tax liabilities Pensions (162,221) (205,411) Investments in subsidiaries (243,796) (176,539) Intangibles (826,078) (647,477) Leases (677,569) (625,190) Other (734,403) (588,650) Total deferred tax liabilities (2,644,067) (2,243,267) Net deferred tax assets $ 3,718,651 $ 3,759,598 (1) Prior period amounts have been reclassified to conform with the current period presentation. We recorded valuation allowances of $1,618,414 and $1,480,678 as of August 31, 2024 and 2023, 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 2024 and 2023, we recorded net increases of $137,737 and $424,656 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, 2024 of $1,481,510, of which $35,984 will expire between 2025 and 2034 and $1,445,526 has an indefinite carryforward period. We had net operating loss carryforwards as of August 31, 2024 of $1,254,124. Of this amount, $246,984 expires between 2025 and 2034, $124,484 expires between 2035 and 2044, and $882,656 has an indefinite carryforward period. As of August 31, 2024, we had $1,904,867 of unrecognized tax benefits, of which $1,408,347, if recognized, would favorably affect our effective tax rate. As of August 31, 2023, we had $1,744,481 of unrecognized tax benefits, of which $1,289,173, if recognized, would favorably affect our effective tax rate. The remaining unrecognized tax benefits as of August 31, 2024 and 2023 of $496,520 and $455,308, 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 2024 2023 Balance, beginning of year $ 1,744,481 $ 1,469,336 Additions for tax positions related to the current year 348,146 446,929 Additions for tax positions related to prior years 95,354 99,926 Reductions for tax positions related to prior years (189,689) (152,799) Statute of limitations expirations (85,362) (72,039) Settlements with tax authorities (11,488) (60,292) Cumulative translation adjustment 3,425 13,420 Balance, end of year $ 1,904,867 $ 1,744,481 We recognize interest and penalties related to unrecognized tax benefits in our Income tax expense. During fiscal 2024, 2023 and 2022, we recognized expense of $37,396, $21,137 and $25,369 in interest and penalties, respectively. Accrued interest and penalties related to unrecognized tax benefits of $210,642 ($198,328, net of tax benefits) and $172,163 ($161,753, net of tax benefits) were reflected on our Consolidated Balance Sheets as of August 31, 2024 and 2023, respectively. As a global company, we file tax returns in multiple tax jurisdictions including the U.S. and Ireland. 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. The years from fiscal 2021 forward remain open for examination by the IRS. The years from fiscal 2020 forward remain open for examination by the Irish tax authorities. We are currently under audit in U.S. state and other non-U.S. tax jurisdictions. However, with limited exceptions, we are no longer subject to examination by those taxing authorities for years before 2016. 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 $414,000 or increase by approximately $719,000 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, 2024
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, 2024 August 31, 2023 August 31, 2022 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 5.25 % 4.46 % 5.00 % 4.68 % 4.25 % 3.99 % 5.24 % 5.00 % 4.28 % Discount rate for determining net periodic pension expense 5.00 % 4.68 % 4.25 % 3.99 % 2.50 % 2.41 % 5.00 % 4.28 % 2.53 % Long term rate of return on plan assets 3.75 % 3.82 % 3.50 % 3.19 % 3.50 % 2.23 % 2.47 % 2.88 % 2.89 % Rate of increase in future compensation for determining projected benefit obligation 2.05 % 5.07 % 2.07 % 5.13 % 2.07 % 5.30 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.07 % 5.13 % 2.07 % 5.30 % 2.09 % 4.48 % N/A N/A N/A Interest crediting rate for determining projected benefit obligation N/A 1.10 % N/A 1.59 % N/A 1.37 % N/A N/A N/A Interest crediting rate for determining net periodic pension expense N/A 1.59 % N/A 1.37 % N/A 0.77 % 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 8.8% for the plan year ending August 31, 2025. The rate is assumed to decrease on a straight-line basis to 4.0% for the plan year ending August 31, 2049 and remain at that level thereafter. Pension and Postretirement Expense Pension expense for fiscal 2024, 2023 and 2022 was $222,891, $206,346 and $188,001, respectively. Postretirement expense for fiscal 2024, 2023 and 2022 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 2024 and 2023 are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2024 August 31, 2023 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 $ 311,871 $ 2,032,733 $ 328,907 $ 2,011,658 $ 500,978 $ 589,744 Service cost 1,379 143,673 1,622 137,002 21,628 30,079 Interest cost 15,209 89,795 12,440 75,765 24,992 23,807 Participant contributions — 20,524 — 21,868 — — Acquisitions/divestitures/transfers — 6,999 — 21,941 — 28 Amendments — 307 — (11,888) — — Special termination benefits — — — — — 200 Plan combinations — — — 319 — — Actuarial (gain) loss (5,848) 31,528 (13,635) (176,748) 70,382 (122,473) Benefits paid (18,269) (102,054) (17,463) (119,697) (21,183) (19,698) Exchange rate impact — (46,622) — 72,513 (826) (709) Benefit obligation, end of year $ 304,342 $ 2,176,883 $ 311,871 $ 2,032,733 $ 595,971 $ 500,978 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 216,596 $ 1,126,387 $ 233,260 $ 1,126,871 $ 28,391 $ 25,793 Actual return on plan assets 11,396 64,530 (10,141) (104,173) 1,696 (653) Acquisitions/divestitures/transfers — 5,142 — 19,358 — — Employer contributions 11,203 116,343 10,940 126,996 20,236 22,949 Participant contributions — 20,524 — 21,868 — — Benefits paid (18,269) (102,054) (17,463) (119,697) (21,183) (19,698) Exchange rate impact — (28,524) — 55,164 — — Fair value of plan assets, end of year $ 220,926 $ 1,202,348 $ 216,596 $ 1,126,387 $ 29,140 $ 28,391 Funded status, end of year $ (83,416) $ (974,535) $ (95,275) $ (906,346) $ (566,831) $ (472,587) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 12,098 $ 148,357 $ 6,556 $ 124,600 $ — $ — Current liabilities (11,389) (52,743) (11,495) (64,913) (1,195) (1,210) Non-current liabilities (84,125) (1,070,149) (90,336) (966,033) (565,636) (471,377) Funded status, end of year $ (83,416) $ (974,535) $ (95,275) $ (906,346) $ (566,831) $ (472,587) Accumulated Other Comprehensive (Gain) Loss The pre-tax accumulated net (gain) loss and prior service (credit) cost recognized in Accumulated other comprehensive (gain) loss as of August 31, 2024 and 2023 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 (gain) loss $ 72,948 $ 310,100 $ 90,199 $ 324,500 $ (22,993) $ (96,281) Prior service (credit) cost — (17,326) — (19,138) 4,143 5,122 Accumulated other comprehensive (gain) loss, pre-tax $ 72,948 $ 292,774 $ 90,199 $ 305,362 $ (18,850) $ (91,159) Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2024 and 2023 is as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 303,302 $ 1,894,477 $ 309,898 $ 1,771,880 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, 2024 and 2023: 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 $ 95,514 $ 1,426,931 $ 101,830 $ 1,328,422 $ 595,971 $ 500,978 Fair value of plan assets — 304,039 — 297,495 29,140 28,391 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 $ 95,514 $ 1,110,660 $ 101,830 $ 1,036,344 Fair value of plan assets — 241,608 — 233,905 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 2025 and weighted-average plan assets allocations as of August 31, 2024 and 2023 by asset category for defined benefit pension plans are as follows: 2025 Target 2024 2023 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 28 % — % 23 % — % 19 % Debt securities 100 36 94 42 95 43 Cash and short-term investments — 7 6 5 5 6 Insurance contracts — 21 — 21 — 22 Other — 8 — 9 — 10 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, 2024 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ 20,205 $ 253,494 $ — $ 273,699 Fixed Income U.S. government, state and local debt securities — 9,765 — 9,765 Non-U.S. government debt securities 208,550 18,821 — 227,371 Non-U.S. corporate debt securities 13,471 — — 13,471 Mutual fund debt securities — 253,025 — 253,025 Cash and short-term investments 63,383 — — 63,383 Insurance contracts — 65,083 184,884 249,967 Other — 84,848 26,819 111,667 Total $ 305,609 $ 685,036 $ 211,703 $ 1,202,348 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 $250,066 in Level 2 assets, primarily made up of U.S. corporate debt securities of $169,800 and U.S. government, state and local debt securities of $35,086. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2024: Level 3 Assets Fiscal 2024 Beginning balance $ 207,910 Changes in fair value 3,793 Ending Balance $ 211,703 The fair values of defined benefit pension and postretirement plan assets as of August 31, 2023 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ 7,430 $ 188,796 $ — $ 196,226 Non-U.S. corporate equity securities — 18,163 — 18,163 Fixed Income Non-U.S. government debt securities 192,484 88,274 — 280,758 Non-U.S. corporate debt securities 17,568 — — 17,568 Mutual fund debt securities — 189,337 — 189,337 Cash and short-term investments 65,401 — — 65,401 Insurance contracts — 68,569 180,353 248,922 Other — 82,455 27,557 110,012 Total $ 282,883 $ 635,594 $ 207,910 $ 1,126,387 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 $244,987 in Level 2 assets, primarily made up of U.S. corporate debt securities of $162,799 and U.S. government, state and local debt securities of $38,656. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2023: Level 3 Assets Fiscal 2023 Beginning balance $ 97,881 Changes in fair value 110,029 Ending Balance $ 207,910 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 $158,422 in fiscal 2025 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 2025 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 2025 $ 19,680 $ 136,226 $ 15,026 2026 20,604 127,834 16,663 2027 21,283 152,302 18,749 2028 22,018 169,394 20,974 2029 22,762 183,819 23,119 2030-2034 116,391 1,009,146 153,964 Defined Contribution Plans

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
SHARE-BASED COMPENSATION	Aug. 31, 2024
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	Share-Based Compensation Share Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan (the “Amended 2010 SIP”), is administered by the Compensation, Culture & People 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 141,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2024, there were 27,270,917 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 2024 2023 2022 Total share-based compensation expense included in Net income $ 1,941,590 $ 1,913,051 $ 1,679,789 Income tax benefit related to share-based compensation included in Net income 572,904 585,767 680,335 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 Number of Restricted Weighted Average Nonvested balance as of August 31, 2023 15,560,758 $ 289.19 Granted (1) 7,184,164 341.78 Vested (2) (5,898,931) 292.66 Forfeited (1,022,764) 291.75 Nonvested balance as of August 31, 2024 15,823,227 $ 311.06 (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2024, 2023 and 2022 was $341.78, $267.37 and $387.73, respectively. (2) The total grant-date fair value of restricted share units vested for fiscal 2024, 2023 and 2022 was $1,726,373, $1,716,464 and $1,343,403, respectively. As of August 31, 2024, there was $1,652,741 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.1 years. As of August 31, 2024, there were 406,596 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, 2024
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, 2024, our aggregate available authorization was $2,694,281 for our publicly announced open-market share purchase and these other share purchase programs. Our share purchase activity during fiscal 2024 is as follows: Accenture plc Class A Accenture Canada Shares Amount Shares Amount Open-market share purchases (1) 11,753,807 $ 3,780,519 — $ — Other share purchase programs — — 47,752 15,254 Other purchases (2) 2,159,586 728,873 — — Total 13,913,393 $ 4,509,392 47,752 $ 15,254 (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 2024, 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. Dividends Our dividend activity during fiscal 2024 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 15, 2023 $ 1.29 October 12, 2023 $ 809,225 October 10, 2023 $ 831 $ 810,056 February 15, 2024 1.29 January 18, 2024 811,766 January 16, 2024 812 812,578 May 15, 2024 1.29 April 11, 2024 810,169 April 9, 2024 807 810,976 August 15, 2024 1.29 July 11, 2024 807,099 July 10, 2024 770 807,869 Total Dividends $ 3,238,259 $ 3,220 $ 3,241,479 The payment of cash dividends includes the net effect of $129,196 of additional restricted stock units being issued as a part of our share plans, which resulted in 389,291 restricted share units being issued. Subsequent Events On September 25, 2024, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.48 per share on our Class A ordinary shares for shareholders of record at the close of business on October 10, 2024, payable on November 15, 2024. On September 25, 2024, the Board of Directors of Accenture plc approved $4,000,000 in additional share repurchase authority, bringing Accenture’s total outstanding authority to $6,694,281.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Aug. 31, 2024
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, 2024 and 2023, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $2,370,000 and $1,793,000, respectively, of which all but approximately $61,000 and $51,000, 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. As of August 31, 2024 and 2023, we have issued or provided guarantees in the form of letters of credit and surety bonds of $1,758,783 ($1,609,046 net of recourse provisions) and $1,294,653 ($1,213,375 net of recourse provisions) respectively, the majority of which support certain contracts that require us to provide them as a guarantee of our performance. These guarantees are typically renewed annually and remain in place until the contractual obligations are satisfied. In general, we would only be liable for these guarantees in the event we defaulted in performing our obligations under each contract, the probability of which we believe is remote. 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, indemnification provisions, letters of credit and surety bonds, and believe that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole. Legal Contingencies As of August 31, 2024, 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, except as otherwise noted 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 May 3, 2022, the court issued an order granting in part the plaintiffs’ motion for class certification, which we appealed. On August 17, 2023, the appeals court vacated the class certification and remanded the case to the district court for consideration of, among other things, the class action waiver signed by Starwood customer plaintiffs. On November 29, 2023, the district court reinstated the classes previously certified by the court in May 2022. We are appealing the district court's decision. 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. After Accenture Federal Services (“AFS”) made a voluntary disclosure to the U.S. government, the U.S. Department of Justice (“DOJ”) initiated a civil and criminal investigation concerning whether one or more employees provided inaccurate submissions to an assessor who was evaluating on behalf of the U.S. government an AFS service offering and whether the service offering fully implemented required federal security controls. AFS is responding to an administrative subpoena and cooperating with DOJ’s investigation. This matter could subject us to adverse consequences, including civil and criminal penalties, including under the civil U.S. False Claims Act and/or other statutes, and administrative sanctions, such as termination of contracts, forfeiture of profits, suspension of payments, fines and suspensions or debarment from doing business with agencies of the U.S. government. We cannot at this time determine when or how this matter will be resolved or estimate the cost or range of costs that are reasonably likely to be incurred in connection with this matter.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
SEGMENT REPORTING	Aug. 31, 2024
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 managed services to clients across different industries. Our three reportable segments are our geographic markets, which are North America, EMEA and Growth Markets. Amounts are attributed to geographic markets based on where clients are located. Information regarding our geographic markets is as follows: Fiscal 2024 North America (1) EMEA (2) Growth Markets (1) (2) Total Revenues $ 30,740,611 $ 22,817,879 $ 11,337,974 $ 64,896,464 Depreciation and amortization (3) 603,927 501,749 337,549 1,443,225 Operating income 4,952,337 2,803,610 1,839,900 9,595,847 Net assets as of August 31 (4) 4,601,175 3,440,180 789,878 8,831,233 Property & equipment, net 518,135 458,651 544,333 1,521,119 Fiscal 2023 Revenues $ 30,295,587 $ 22,292,584 $ 11,523,574 $ 64,111,745 Depreciation and amortization (3) 553,840 496,966 361,267 1,412,073 Operating income 4,473,701 2,483,483 1,852,705 8,809,889 Net assets as of August 31 (4) 4,091,045 2,811,231 722,770 7,625,046 Property & equipment, net 541,484 458,736 529,787 1,530,007 Fiscal 2022 Revenues $ 29,121,385 $ 21,103,539 $ 11,369,381 $ 61,594,305 Depreciation and amortization (3) 484,894 462,008 372,284 1,319,186 Operating income 4,976,890 2,516,744 1,873,547 9,367,181 Net assets as of August 31 (4) 3,981,668 2,564,167 894,961 7,440,796 Property & equipment, net 598,116 436,360 624,664 1,659,140 (1) In the first quarter of fiscal 2025, our Latin America market unit will move from Growth Markets to North America. With this change, North America will become the Americas market and Growth Markets will become the Asia Pacific market. (2) During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation. (3) 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. (4) 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. 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% of our consolidated revenues during fiscal 2024, 2023 and 2022, respectively. No other country individually comprised 10% or more of our consolidated revenues during these periods. Business in Ireland, our country of domicile, represented approximately 1% of our consolidated revenues during fiscal 2024, 2023 and 2022. 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, 2024 August 31, 2023 August 31, 2022 United States 31 % 33 % 33 % India 16 15 17 Ireland 2 2 6 Revenues by industry group and type of work are as follows: Fiscal 2024 2023 2022 Industry Groups Communications, Media & Technology $ 10,837,174 $ 11,452,914 $ 12,199,797 Financial Services 11,610,225 12,131,531 11,810,582 Health & Public Service 13,840,634 12,560,458 11,226,464 Products 19,554,154 19,103,892 18,275,419 Resources 9,054,277 8,862,950 8,082,043 Total $ 64,896,464 $ 64,111,745 $ 61,594,305 Type of Work Consulting $ 33,195,104 $ 33,613,008 $ 34,075,856 Managed Services 31,701,360 30,498,737 27,518,449 Total $ 64,896,464 $ 64,111,745 $ 61,594,305

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
QUARTERLY DATA (UNAUDITED)	Aug. 31, 2024
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA (UNAUDITED)	Quarterly Data (unaudited) Fiscal 2024 First Second Third Fourth Annual Revenues $ 16,224,303 $ 15,799,514 $ 16,466,828 $ 16,405,819 $ 64,896,464 Cost of services 10,776,362 10,921,045 10,968,377 11,068,363 43,734,147 Operating income 2,564,887 2,046,427 2,630,865 2,353,668 9,595,847 Net income 2,009,981 1,709,202 1,981,348 1,718,666 7,419,197 Net income attributable to Accenture plc 1,973,444 1,674,859 1,932,183 1,684,301 7,264,787 Weighted average Class A ordinary shares: —Basic 627,996,111 629,016,555 628,353,267 626,122,298 627,852,613 —Diluted 637,398,361 636,797,814 635,607,597 633,883,494 635,940,044 Earnings per Class A ordinary share: —Basic $ 3.14 $ 2.66 $ 3.07 $ 2.69 $ 11.57 —Diluted $ 3.10 $ 2.63 $ 3.04 $ 2.66 $ 11.44 Fiscal 2023 First Second Third Fourth Annual Revenues $ 15,747,802 $ 15,814,158 $ 16,564,585 $ 15,985,200 $ 64,111,745 Cost of services 10,561,660 10,979,392 11,035,515 10,803,571 43,380,138 Operating income 2,593,100 1,944,581 2,359,288 1,912,920 8,809,889 Net income 1,996,300 1,550,683 2,048,335 1,408,212 7,003,530 Net income attributable to Accenture plc 1,964,950 1,523,648 2,009,996 1,372,963 6,871,557 Weighted average Class A ordinary shares: —Basic 630,137,262 630,845,147 631,535,162 629,922,331 630,608,186 —Diluted 638,766,821 637,735,390 638,743,434 639,249,070 638,591,616 Earnings per Class A ordinary share: —Basic $ 3.12 $ 2.42 $ 3.18 $ 2.18 $ 10.90 —Diluted $ 3.08 $ 2.39 $ 3.15 $ 2.15 $ 10.77

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Aug. 31, 2024	May 31, 2024	Feb. 29, 2024	Nov. 30, 2023	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Pay vs Performance Disclosure
Net income attributable to Accenture plc	$ 1,684,301	$ 1,932,183	$ 1,674,859	$ 1,973,444	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 7,264,787	$ 6,871,557	$ 6,877,169

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Aug. 31, 2024 shares	Aug. 31, 2024 shares
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		The table below summarizes the terms of trading arrangements adopted or terminated by our executive officers or directors during the fourth quarter of fiscal 2024. All of the trading arrangements listed below are intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). Name Title Date of Adoption or Termination Duration of Plan (1) Aggregate number of Class A ordinary shares to be sold pursuant to the trading agreement (2) Julie Sweet Chair and chief executive officer Adopted on July 22, 2024 October 21, 2024 - July 24, 2025 32,600 Manish Sharma Chief executive officer—the Americas Adopted on July 9, 2024 October 22, 2024 - July 24, 2025 9,300 (1) Each plan will expire on the earlier of the expiration date or the completion of all transactions under the trading arrangement.
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Julie Sweet [Member]
Trading Arrangements, by Individual
Name	Julie Sweet
Title	Chair and chief executive officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	July 22, 2024
Expiration Date	July 24, 2025
Arrangement Duration	276 days
Aggregate Available	32,600	32,600
Manish Sharma [Member]
Trading Arrangements, by Individual
Name	Manish Sharma
Title	Chief executive officer—the Americas
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	July 9, 2024
Expiration Date	July 24, 2025
Arrangement Duration	275 days
Aggregate Available	9,300	9,300

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Aug. 31, 2024
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 noncontrolling interests in the Consolidated Financial Statements. The noncontrolling interests were less than 1% as of August 31, 2024 and 2023, 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 managed 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 fees 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. Managed Services Contracts Our managed services contracts typically span several years. Revenues are generally recognized on managed services contracts over time because our clients benefit from the services as they are performed. Managed services 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 one 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. In limited circumstances, we agree to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones. When the period between payment and transfer of goods or services is one year or less, we do not assess the existence of, and therefore, do not adjust the promised amount of consideration for the effects of a significant financing component. 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 managed services 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
Income Taxes	Income Taxes
Translation of Non-U.S. Currency Amounts	Translation of Non-U.S. Currency Amounts
Cash and Cash Equivalents	Cash and Cash Equivalents
Allowance for Credit Losses - Client Receivables and Contract Assets	Allowance for Credit Losses—Client Receivables and Contract Assets
Concentrations of Credit Risk	Concentrations of Credit Risk
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 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. 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. 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.
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 3 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 lease assets, 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 undiscounted 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
New Accounting Pronouncements	New Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures, which requires entities to enhance disclosures regarding their segments, including significant segment expenses. The ASU will be effective beginning with our annual fiscal 2025 financial statements and requires a retrospective method upon adoption. We are currently evaluating the impact of this standard on our segment disclosures. On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements and allows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of adoption. This ASU will impact our income tax disclosures, but not our financial position or results of operations.
Commitments and Contingencies	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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Aug. 31, 2024
Accounting Policies [Abstract]
Schedule of Investments	Our non-current investments are as follows: August 31, 2024 August 31, 2023 Equity method investments $ 128,634 $ 23,985 Investments without readily determinable fair values 206,030 173,458 Total non-current investments $ 334,664 $ 197,443
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 2024, 2023 and 2022, respectively. Fiscal 2024 2023 2022 Depreciation $ 547,935 $ 620,659 $ 591,748 Amortization—Deferred transition 352,045 339,139 280,093 Amortization—Intangible assets 530,062 440,957 438,897 Operating lease cost 719,434 868,082 769,806 Other 18,562 12,248 7,672 Total depreciation, amortization and other $ 2,168,038 $ 2,281,085 $ 2,088,216
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 3 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, 2024 August 31, 2023 Computers, related equipment and software $ 2,163,222 $ 2,112,846 Furniture and fixtures 431,516 433,473 Leasehold improvements 1,640,236 1,558,373 Property and equipment, gross 4,234,974 4,104,692 Total accumulated depreciation (2,713,855) (2,574,685) Property and equipment, net $ 1,521,119 $ 1,530,007
Schedule of Operating Expenses	Selected components of operating expenses are as follows: Fiscal 2024 2023 2022 Research and development costs $ 1,150,430 $ 1,298,657 $ 1,123,296 Advertising costs (1) 104,510 100,652 119,202 Provision for (release of) doubtful accounts (2) 10,163 3,856 (2,284) (1) Advertising costs are expensed as incurred. (2)
Schedule of Business Optimization Costs	Total b usiness optimization costs by reportable operating segment for fiscal 2024 and 2023 were as follows: Fiscal 2024 2023 North America $ 68,201 $ 464,879 EMEA (1) 248,724 438,093 Growth Markets (1) 121,515 160,174 Total business optimization costs $ 438,440 $ 1,063,146 (1) During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation.

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
REVENUES (Tables)	Aug. 31, 2024
Revenues [Abstract]
Schedule of Contract Balances	The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): August 31, 2024 August 31, 2023 Receivables $ 11,873,442 $ 10,690,713 Contract assets (current) 1,791,405 1,536,473 Receivables and contract assets, net of allowance (current) 13,664,847 12,227,186 Contract assets (non-current) 120,260 106,994 Deferred revenues (current) 5,174,923 4,907,152 Deferred revenues (non-current) 641,091 653,954

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Aug. 31, 2024
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Basic and diluted earnings per share are calculated as follows: Fiscal 2024 2023 2022 Basic Earnings per share Net income attributable to Accenture plc $ 7,264,787 $ 6,871,557 $ 6,877,169 Basic weighted average Class A ordinary shares 627,852,613 630,608,186 632,762,710 Basic earnings per share $ 11.57 $ 10.90 $ 10.87 Diluted Earnings per share Net income attributable to Accenture plc $ 7,264,787 $ 6,871,557 $ 6,877,169 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 7,198 7,204 7,348 Net income for diluted earnings per share calculation $ 7,271,985 $ 6,878,761 $ 6,884,517 Basic weighted average Class A ordinary shares 627,852,613 630,608,186 632,762,710 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 621,333 660,420 675,949 Diluted effect of employee compensation related to Class A ordinary shares 7,232,113 7,207,770 9,045,668 Diluted effect of share purchase plans related to Class A ordinary shares 233,985 115,240 354,854 Diluted weighted average Class A ordinary shares (2) 635,940,044 638,591,616 642,839,181 Diluted earnings per share $ 11.44 $ 10.77 $ 10.71 (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. (2) The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	Aug. 31, 2024
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 2024 2023 2022 Foreign currency translation Beginning balance $ (1,510,632) $ (1,852,320) $ (975,064) Foreign currency translation 215,655 349,151 (904,530) Income tax benefit (expense) 1,376 918 6,975 Portion attributable to noncontrolling interests (2,142) (8,381) 20,299 Foreign currency translation, net of tax 214,889 341,688 (877,256) Ending balance (1,295,743) (1,510,632) (1,852,320) Defined benefit plans Beginning balance (226,503) (348,771) (559,958) Actuarial gains (losses) (67,860) 147,499 238,865 Pension settlement (5,276) (9,481) — Prior service costs arising during the period (307) 11,888 1,052 Reclassifications into net periodic pension and 26,080 34,634 51,061 Income tax benefit (expense) 19,668 (62,147) (79,567) Portion attributable to noncontrolling interests 26 (125) (224) Defined benefit plans, net of tax (27,669) 122,268 211,187 Ending balance (254,172) (226,503) (348,771) Cash flow hedges Beginning balance (5,966) 10,749 115,525 Unrealized gain (loss) 22,139 (64,331) (14,310) Reclassification adjustments into Cost of services (28,386) 27,865 (92,275) Income tax benefit (expense) 7,387 19,734 1,698 Portion attributable to noncontrolling interests (1) 17 111 Cash flow hedges, net of tax 1,139 (16,715) (104,776) Ending balance (1) (4,827) (5,966) 10,749 Accumulated other comprehensive loss $ (1,554,742) $ (1,743,101) $ (2,190,342) (1)

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Aug. 31, 2024
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 3 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, 2024 August 31, 2023 Computers, related equipment and software $ 2,163,222 $ 2,112,846 Furniture and fixtures 431,516 433,473 Leasehold improvements 1,640,236 1,558,373 Property and equipment, gross 4,234,974 4,104,692 Total accumulated depreciation (2,713,855) (2,574,685) Property and equipment, net $ 1,521,119 $ 1,530,007

BUSINESS COMBINATIONS AND DIS_2

BUSINESS COMBINATIONS AND DISPOSITIONS (Tables)	12 Months Ended
BUSINESS COMBINATIONS AND DISPOSITIONS (Tables)	Aug. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of Business Combinations	The table below gives additional details related to these acquisitions: Fiscal 2024 2023 2022 Total consideration $ 6,456,648 $ 2,482,109 $ 3,416,981 Goodwill 5,320,890 2,094,972 2,758,893 Intangible assets 1,265,290 544,661 737,040

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Aug. 31, 2024
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 $ 7,744,582 $ 1,145,007 $ (13,539) $ 8,876,050 $ 2,733,720 $ 5,124 $ 11,614,894 EMEA (1) 4,178,853 596,341 376,955 5,152,149 2,021,785 167,752 7,341,686 Growth Markets (1) 1,209,858 389,318 (54,372) 1,544,804 594,095 24,700 2,163,599 Total $ 13,133,293 $ 2,130,666 $ 309,044 $ 15,573,003 $ 5,349,600 $ 197,576 $ 21,120,179 (1) During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation.
Schedule of Intangible Assets	Our definite-lived intangible assets by major asset class are as follows: August 31, 2023 August 31, 2024 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 2,842,257 $ (999,604) $ 1,842,653 $ 3,924,339 $ (1,336,679) $ 2,587,660 Technology 289,989 (141,022) 148,967 335,845 (183,182) 152,663 Patents 123,579 (70,472) 53,107 120,457 (72,518) 47,939 Other 65,138 (36,908) 28,230 150,098 (34,329) 115,769 Total $ 3,320,963 $ (1,248,006) $ 2,072,957 $ 4,530,739 $ (1,626,708) $ 2,904,031
Schedule of Intangible Assets, Future Amortization Expense	Estimated future amortization related to intangible assets held as of August 31, 2024 is as follows: Fiscal Year Estimated Amortization 2025 $ 607,430 2026 544,229 2027 481,008 2028 449,784 2029 344,094 Thereafter 477,486 Total $ 2,904,031

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Aug. 31, 2024
Leases [Abstract]
Schedule of Lease Costs	As of August 31, 2024 and 2023, 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 2024 2023 2022 Operating lease cost $ 719,434 $ 868,082 $ 769,806 Variable lease cost 220,953 213,078 187,087 Sublease income (18,618) (17,061) (16,804) Total $ 921,769 $ 1,064,099 $ 940,089
Schedule of Supplemental Lease Information	Supplemental information related to operating lease transactions is as follows: Fiscal 2024 2023 2022 Lease liability payments $ 678,489 $ 768,797 $ 730,815 Lease assets obtained in exchange for liabilities 590,892 434,179 690,767
Schedule of Lease Maturity	The following maturity analysis presents future undiscounted cash outflows (inflows) for operating leases as of August 31, 2024: Lease Payments Sublease Receipts 2025 $ 740,814 $ (11,774) 2026 627,170 (8,855) 2027 511,905 (8,044) 2028 393,376 (7,897) 2029 301,910 (7,469) Thereafter 959,774 (71) Total lease payments (receipts) $ 3,534,949 $ (44,110) Less interest (439,257) Total lease liabilities $ 3,095,692

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Aug. 31, 2024
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, 2024 August 31, 2023 Assets Cash Flow Hedges Other current assets $ 51,152 $ 52,995 Other non-current assets 28,363 44,739 Other Derivatives Other current assets 39,733 6,686 Total assets $ 119,248 $ 104,420 Liabilities Cash Flow Hedges Other accrued liabilities $ 29,247 $ 50,020 Other non-current liabilities 35,346 26,076 Other Derivatives Other accrued liabilities 25,974 38,645 Total liabilities $ 90,567 $ 114,741 Total fair value $ 28,681 $ (10,321) Total notional value $ 14,824,483 $ 13,390,031
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, 2024 August 31, 2023 Net derivative assets $ 91,127 $ 50,528 Net derivative liabilities 62,446 60,849 Total fair value $ 28,681 $ (10,321)

BORROWINGS AND INDEBTEDNESS (Ta

BORROWINGS AND INDEBTEDNESS (Tables)	12 Months Ended
BORROWINGS AND INDEBTEDNESS (Tables)	Aug. 31, 2024
Debt Disclosure [Abstract]
Schedule of Borrowing Facilities	As of August 31, 2024, we had the following borrowing facilities: Credit Facilities Syndicated loan facility (1) $ 5,500,000 Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,949,796 Local guaranteed and non-guaranteed lines of credit (3) 294,806 Total $ 7,744,602 (1) On May 14, 2024, we replaced our $3,000,000 syndicated 5-year credit facility with a new $5,500,000 syndicated credit facility maturing on May 14, 2029. This facility provides unsecured, revolving borrowing capacity for general corporate capital purposes, including the issuance of letters of credit and short-term commercial paper. 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, 2024, we had $935,000 of commercial paper outstanding (excluding unamortized discounts) and backed by this facility, with a weighted-average effective interest rate of 5.4%, maturing at various dates through the first quarter of fiscal 2025. As of August 31, 2023 we had $100,000 of commercial paper outstanding backed by our $3,000,000 syndicated 5-year credit facility, with a weighted-average effective interest rate of 5.4%. (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, 2024 and 2023, 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, 2024 and 2023, we had no borrowings under these various facilities.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Aug. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Current and Deferred Income Taxes Expense	Fiscal 2024 2023 2022 Current taxes U.S. federal $ 408,281 $ 422,435 $ 298,685 U.S. state and local 173,024 220,043 152,862 Non-U.S. 1,792,809 1,762,277 1,968,954 Total current tax expense 2,374,114 2,404,755 2,420,501 Deferred taxes U.S. federal (154,553) (334,942) (202,318) U.S. state and local (55,141) (63,098) (48,597) Non-U.S. 115,706 129,087 37,621 Total deferred tax (benefit) expense (93,988) (268,953) (213,294) Total $ 2,280,126 $ 2,135,802 $ 2,207,207
Schedule of Components of Income Before Income Taxes	The components of Income before income taxes are as follows: Fiscal 2024 2023 2022 U.S. sources $ 1,628,818 $ 1,562,011 $ 1,644,380 Non-U.S. sources 8,070,505 7,577,321 7,551,787 Total $ 9,699,323 $ 9,139,332 $ 9,196,167
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 2024 2023 (2) 2022 (2) U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % U.S. state and local taxes, net 0.9 1.1 1.0 Non-U.S. operations taxed at other rates 1.0 1.4 0.8 Final determinations (1) (1.2) (1.0) (0.9) Other net activity in unrecognized tax benefits 2.7 3.2 3.0 Excess tax benefits from share based payments (1.0) (1.3) (3.0) Foreign-derived intangible income deduction (1.5) (2.1) (1.0) Other, net 1.6 1.1 3.1 Effective income tax rate 23.5 % 23.4 % 24.0 % (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.
Schedule of Components of Deferred Tax Assets And Liabilities	The components of our deferred tax assets and liabilities included the following: August 31, 2024 August 31, 2023 (1) Deferred tax assets Pensions $ 542,749 $ 518,782 Compensation and benefits 756,863 909,894 Share-based compensation 558,772 518,126 Tax credit carryforwards 1,481,510 1,380,841 Net operating loss carryforwards 287,818 172,690 Deferred amortization deductions 788,681 842,471 Indirect effects of unrecognized tax benefits 399,504 315,145 Licenses and other intangibles 866,606 1,089,720 Leases 771,755 715,393 Capitalized research costs 667,999 363,135 Other 858,875 657,346 Total deferred tax assets 7,981,132 7,483,543 Valuation allowance (1,618,414) (1,480,678) Deferred tax assets, net of valuation allowance 6,362,718 6,002,865 Deferred tax liabilities Pensions (162,221) (205,411) Investments in subsidiaries (243,796) (176,539) Intangibles (826,078) (647,477) Leases (677,569) (625,190) Other (734,403) (588,650) Total deferred tax liabilities (2,644,067) (2,243,267) Net deferred tax assets $ 3,718,651 $ 3,759,598 (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 2024 2023 Balance, beginning of year $ 1,744,481 $ 1,469,336 Additions for tax positions related to the current year 348,146 446,929 Additions for tax positions related to prior years 95,354 99,926 Reductions for tax positions related to prior years (189,689) (152,799) Statute of limitations expirations (85,362) (72,039) Settlements with tax authorities (11,488) (60,292) Cumulative translation adjustment 3,425 13,420 Balance, end of year $ 1,904,867 $ 1,744,481

RETIREMENT AND PROFIT SHARING_2

RETIREMENT AND PROFIT SHARING PLANS (Tables)	12 Months Ended
RETIREMENT AND PROFIT SHARING PLANS (Tables)	Aug. 31, 2024
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, 2024 August 31, 2023 August 31, 2022 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 5.25 % 4.46 % 5.00 % 4.68 % 4.25 % 3.99 % 5.24 % 5.00 % 4.28 % Discount rate for determining net periodic pension expense 5.00 % 4.68 % 4.25 % 3.99 % 2.50 % 2.41 % 5.00 % 4.28 % 2.53 % Long term rate of return on plan assets 3.75 % 3.82 % 3.50 % 3.19 % 3.50 % 2.23 % 2.47 % 2.88 % 2.89 % Rate of increase in future compensation for determining projected benefit obligation 2.05 % 5.07 % 2.07 % 5.13 % 2.07 % 5.30 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.07 % 5.13 % 2.07 % 5.30 % 2.09 % 4.48 % N/A N/A N/A Interest crediting rate for determining projected benefit obligation N/A 1.10 % N/A 1.59 % N/A 1.37 % N/A N/A N/A Interest crediting rate for determining net periodic pension expense N/A 1.59 % N/A 1.37 % N/A 0.77 % 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 2024 and 2023 are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2024 August 31, 2023 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 $ 311,871 $ 2,032,733 $ 328,907 $ 2,011,658 $ 500,978 $ 589,744 Service cost 1,379 143,673 1,622 137,002 21,628 30,079 Interest cost 15,209 89,795 12,440 75,765 24,992 23,807 Participant contributions — 20,524 — 21,868 — — Acquisitions/divestitures/transfers — 6,999 — 21,941 — 28 Amendments — 307 — (11,888) — — Special termination benefits — — — — — 200 Plan combinations — — — 319 — — Actuarial (gain) loss (5,848) 31,528 (13,635) (176,748) 70,382 (122,473) Benefits paid (18,269) (102,054) (17,463) (119,697) (21,183) (19,698) Exchange rate impact — (46,622) — 72,513 (826) (709) Benefit obligation, end of year $ 304,342 $ 2,176,883 $ 311,871 $ 2,032,733 $ 595,971 $ 500,978 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 216,596 $ 1,126,387 $ 233,260 $ 1,126,871 $ 28,391 $ 25,793 Actual return on plan assets 11,396 64,530 (10,141) (104,173) 1,696 (653) Acquisitions/divestitures/transfers — 5,142 — 19,358 — — Employer contributions 11,203 116,343 10,940 126,996 20,236 22,949 Participant contributions — 20,524 — 21,868 — — Benefits paid (18,269) (102,054) (17,463) (119,697) (21,183) (19,698) Exchange rate impact — (28,524) — 55,164 — — Fair value of plan assets, end of year $ 220,926 $ 1,202,348 $ 216,596 $ 1,126,387 $ 29,140 $ 28,391 Funded status, end of year $ (83,416) $ (974,535) $ (95,275) $ (906,346) $ (566,831) $ (472,587) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 12,098 $ 148,357 $ 6,556 $ 124,600 $ — $ — Current liabilities (11,389) (52,743) (11,495) (64,913) (1,195) (1,210) Non-current liabilities (84,125) (1,070,149) (90,336) (966,033) (565,636) (471,377) Funded status, end of year $ (83,416) $ (974,535) $ (95,275) $ (906,346) $ (566,831) $ (472,587)
Schedule of Defined Benefit Plan in Accumulated Other Comprehensive (Gain) Loss	The pre-tax accumulated net (gain) loss and prior service (credit) cost recognized in Accumulated other comprehensive (gain) loss as of August 31, 2024 and 2023 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 (gain) loss $ 72,948 $ 310,100 $ 90,199 $ 324,500 $ (22,993) $ (96,281) Prior service (credit) cost — (17,326) — (19,138) 4,143 5,122 Accumulated other comprehensive (gain) loss, pre-tax $ 72,948 $ 292,774 $ 90,199 $ 305,362 $ (18,850) $ (91,159)
Schedule of Accumulated Benefit Obligation	The accumulated benefit obligation for defined benefit pension plans as of August 31, 2024 and 2023 is as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 303,302 $ 1,894,477 $ 309,898 $ 1,771,880
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, 2024 and 2023: 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 $ 95,514 $ 1,426,931 $ 101,830 $ 1,328,422 $ 595,971 $ 500,978 Fair value of plan assets — 304,039 — 297,495 29,140 28,391
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 $ 95,514 $ 1,110,660 $ 101,830 $ 1,036,344 Fair value of plan assets — 241,608 — 233,905
Schedule of Weighted-Average Plan Assets Allocation	Our target allocation for fiscal 2025 and weighted-average plan assets allocations as of August 31, 2024 and 2023 by asset category for defined benefit pension plans are as follows: 2025 Target 2024 2023 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 28 % — % 23 % — % 19 % Debt securities 100 36 94 42 95 43 Cash and short-term investments — 7 6 5 5 6 Insurance contracts — 21 — 21 — 22 Other — 8 — 9 — 10 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, 2024 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ 20,205 $ 253,494 $ — $ 273,699 Fixed Income U.S. government, state and local debt securities — 9,765 — 9,765 Non-U.S. government debt securities 208,550 18,821 — 227,371 Non-U.S. corporate debt securities 13,471 — — 13,471 Mutual fund debt securities — 253,025 — 253,025 Cash and short-term investments 63,383 — — 63,383 Insurance contracts — 65,083 184,884 249,967 Other — 84,848 26,819 111,667 Total $ 305,609 $ 685,036 $ 211,703 $ 1,202,348 The fair values of defined benefit pension and postretirement plan assets as of August 31, 2023 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ 7,430 $ 188,796 $ — $ 196,226 Non-U.S. corporate equity securities — 18,163 — 18,163 Fixed Income Non-U.S. government debt securities 192,484 88,274 — 280,758 Non-U.S. corporate debt securities 17,568 — — 17,568 Mutual fund debt securities — 189,337 — 189,337 Cash and short-term investments 65,401 — — 65,401 Insurance contracts — 68,569 180,353 248,922 Other — 82,455 27,557 110,012 Total $ 282,883 $ 635,594 $ 207,910 $ 1,126,387
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 2024: Level 3 Assets Fiscal 2024 Beginning balance $ 207,910 Changes in fair value 3,793 Ending Balance $ 211,703 The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2023: Level 3 Assets Fiscal 2023 Beginning balance $ 97,881 Changes in fair value 110,029 Ending Balance $ 207,910
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 2025 $ 19,680 $ 136,226 $ 15,026 2026 20,604 127,834 16,663 2027 21,283 152,302 18,749 2028 22,018 169,394 20,974 2029 22,762 183,819 23,119 2030-2034 116,391 1,009,146 153,964

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
SHARE-BASED COMPENSATION (Tables)	Aug. 31, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Share-Based Compensation	A summary of information with respect to share-based compensation is as follows: Fiscal 2024 2023 2022 Total share-based compensation expense included in Net income $ 1,941,590 $ 1,913,051 $ 1,679,789 Income tax benefit related to share-based compensation included in Net income 572,904 585,767 680,335
Schedule of Restricted Share Unit Activity	Restricted share unit activity during fiscal 2024 is as follows: Number of Restricted Weighted Average Nonvested balance as of August 31, 2023 15,560,758 $ 289.19 Granted (1) 7,184,164 341.78 Vested (2) (5,898,931) 292.66 Forfeited (1,022,764) 291.75 Nonvested balance as of August 31, 2024 15,823,227 $ 311.06 (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2024, 2023 and 2022 was $341.78, $267.37 and $387.73, respectively. (2)

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
SHAREHOLDERS' EQUITY (Tables)	Aug. 31, 2024
Equity [Abstract]
Schedule of Share Purchase and Redemption Activity	Our share purchase activity during fiscal 2024 is as follows: Accenture plc Class A Accenture Canada Shares Amount Shares Amount Open-market share purchases (1) 11,753,807 $ 3,780,519 — $ — Other share purchase programs — — 47,752 15,254 Other purchases (2) 2,159,586 728,873 — — Total 13,913,393 $ 4,509,392 47,752 $ 15,254 (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)
Schedule of Dividends	Our dividend activity during fiscal 2024 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 15, 2023 $ 1.29 October 12, 2023 $ 809,225 October 10, 2023 $ 831 $ 810,056 February 15, 2024 1.29 January 18, 2024 811,766 January 16, 2024 812 812,578 May 15, 2024 1.29 April 11, 2024 810,169 April 9, 2024 807 810,976 August 15, 2024 1.29 July 11, 2024 807,099 July 10, 2024 770 807,869 Total Dividends $ 3,238,259 $ 3,220 $ 3,241,479

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
SEGMENT REPORTING (Tables)	Aug. 31, 2024
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 2024 North America (1) EMEA (2) Growth Markets (1) (2) Total Revenues $ 30,740,611 $ 22,817,879 $ 11,337,974 $ 64,896,464 Depreciation and amortization (3) 603,927 501,749 337,549 1,443,225 Operating income 4,952,337 2,803,610 1,839,900 9,595,847 Net assets as of August 31 (4) 4,601,175 3,440,180 789,878 8,831,233 Property & equipment, net 518,135 458,651 544,333 1,521,119 Fiscal 2023 Revenues $ 30,295,587 $ 22,292,584 $ 11,523,574 $ 64,111,745 Depreciation and amortization (3) 553,840 496,966 361,267 1,412,073 Operating income 4,473,701 2,483,483 1,852,705 8,809,889 Net assets as of August 31 (4) 4,091,045 2,811,231 722,770 7,625,046 Property & equipment, net 541,484 458,736 529,787 1,530,007 Fiscal 2022 Revenues $ 29,121,385 $ 21,103,539 $ 11,369,381 $ 61,594,305 Depreciation and amortization (3) 484,894 462,008 372,284 1,319,186 Operating income 4,976,890 2,516,744 1,873,547 9,367,181 Net assets as of August 31 (4) 3,981,668 2,564,167 894,961 7,440,796 Property & equipment, net 598,116 436,360 624,664 1,659,140 (1) In the first quarter of fiscal 2025, our Latin America market unit will move from Growth Markets to North America. With this change, North America will become the Americas market and Growth Markets will become the Asia Pacific market. (2) During the first quarter of fiscal 2024, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market became our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation. (3) 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. (4) 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, 2024 August 31, 2023 August 31, 2022 United States 31 % 33 % 33 % India 16 15 17 Ireland 2 2 6
Schedule of Revenues by Industry Group and Type of Work	Revenues by industry group and type of work are as follows: Fiscal 2024 2023 2022 Industry Groups Communications, Media & Technology $ 10,837,174 $ 11,452,914 $ 12,199,797 Financial Services 11,610,225 12,131,531 11,810,582 Health & Public Service 13,840,634 12,560,458 11,226,464 Products 19,554,154 19,103,892 18,275,419 Resources 9,054,277 8,862,950 8,082,043 Total $ 64,896,464 $ 64,111,745 $ 61,594,305 Type of Work Consulting $ 33,195,104 $ 33,613,008 $ 34,075,856 Managed Services 31,701,360 30,498,737 27,518,449 Total $ 64,896,464 $ 64,111,745 $ 61,594,305

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
QUARTERLY DATA (UNAUDITED) (Tables)	Aug. 31, 2024
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Fiscal 2024 First Second Third Fourth Annual Revenues $ 16,224,303 $ 15,799,514 $ 16,466,828 $ 16,405,819 $ 64,896,464 Cost of services 10,776,362 10,921,045 10,968,377 11,068,363 43,734,147 Operating income 2,564,887 2,046,427 2,630,865 2,353,668 9,595,847 Net income 2,009,981 1,709,202 1,981,348 1,718,666 7,419,197 Net income attributable to Accenture plc 1,973,444 1,674,859 1,932,183 1,684,301 7,264,787 Weighted average Class A ordinary shares: —Basic 627,996,111 629,016,555 628,353,267 626,122,298 627,852,613 —Diluted 637,398,361 636,797,814 635,607,597 633,883,494 635,940,044 Earnings per Class A ordinary share: —Basic $ 3.14 $ 2.66 $ 3.07 $ 2.69 $ 11.57 —Diluted $ 3.10 $ 2.63 $ 3.04 $ 2.66 $ 11.44 Fiscal 2023 First Second Third Fourth Annual Revenues $ 15,747,802 $ 15,814,158 $ 16,564,585 $ 15,985,200 $ 64,111,745 Cost of services 10,561,660 10,979,392 11,035,515 10,803,571 43,380,138 Operating income 2,593,100 1,944,581 2,359,288 1,912,920 8,809,889 Net income 1,996,300 1,550,683 2,048,335 1,408,212 7,003,530 Net income attributable to Accenture plc 1,964,950 1,523,648 2,009,996 1,372,963 6,871,557 Weighted average Class A ordinary shares: —Basic 630,137,262 630,845,147 631,535,162 629,922,331 630,608,186 —Diluted 638,766,821 637,735,390 638,743,434 639,249,070 638,591,616 Earnings per Class A ordinary share: —Basic $ 3.12 $ 2.42 $ 3.18 $ 2.18 $ 10.90 —Diluted $ 3.08 $ 2.39 $ 3.15 $ 2.15 $ 10.77

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended			21 Months Ended
	Aug. 31, 2024 USD ($) market	Aug. 31, 2023 USD ($)	Aug. 31, 2022 USD ($)	Aug. 31, 2024 USD ($)
Basis of Presentation [Line Items]
Number of geographic markets \| market	3
Allowance for credit losses for client receivables and contract assets	$ 27,561,000	$ 26,343,000		$ 27,561,000
Goodwill impairment	0	0
Total business optimization costs	$ 438,440,000	$ 1,063,146,000	$ 0	$ 1,500,000,000
Minimum
Basis of Presentation [Line Items]
Finite-lived intangible asset useful life	1 year			1 year
Maximum
Basis of Presentation [Line Items]
Finite-lived intangible asset useful life	18 years			18 years
Technology Integration Consulting Services \| Minimum
Basis of Presentation [Line Items]
Contracts duration	6 months
Technology Integration Consulting Services \| Maximum
Basis of Presentation [Line Items]
Contracts duration	2 years
Non-Technology Integration Consulting Services \| Maximum
Basis of Presentation [Line Items]
Contracts duration	1 year
Accenture Canada Holdings Inc. \| Subsidiaries
Basis of Presentation [Line Items]
Noncontrolling interest ownership percentage	1%	1%		1%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Investments (Details) - USD ($)	Aug. 31, 2024	Aug. 31, 2023
Accounting Policies [Abstract]
Equity method investments	$ 128,634,000	$ 23,985,000
Investments without readily determinable fair values	206,030,000	173,458,000
Total non-current investments	$ 334,664,000	$ 197,443,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Depreciation and Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Accounting Policies [Abstract]
Depreciation	$ 547,935	$ 620,659	$ 591,748
Amortization—Deferred transition	352,045	339,139	280,093
Amortization—Intangible assets	530,062	440,957	438,897
Operating lease cost	719,434	868,082	769,806
Other	18,562	12,248	7,672
Total depreciation, amortization and other	$ 2,168,038	$ 2,281,085	$ 2,088,216

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	Aug. 31, 2024
Computers, related equipment and software \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	3 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 \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	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, 2024	Aug. 31, 2023	Aug. 31, 2022
Accounting Policies [Abstract]
Research and development costs	$ 1,150,430	$ 1,298,657	$ 1,123,296
Advertising costs	104,510	100,652	119,202
Provision for (release of) doubtful accounts	$ 10,163	$ 3,856	$ (2,284)

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Business Optimization (Details) - USD ($) $ in Thousands	12 Months Ended			21 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2024
Basis of Presentation [Line Items]
Total business optimization costs	$ 438,440	$ 1,063,146	$ 0	$ 1,500,000
North America
Basis of Presentation [Line Items]
Total business optimization costs	68,201	464,879
EMEA
Basis of Presentation [Line Items]
Total business optimization costs	248,724	438,093
Growth Markets
Basis of Presentation [Line Items]
Total business optimization costs	$ 121,515	$ 160,174

REVENUES - Additional Informati

REVENUES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Disaggregation of Revenue [Line Items]
Remaining performance obligations, amount	$ 30,000,000	$ 26,000,000
Deferred transition revenues	641,091	653,954
Deferred transition costs	862,140	851,972
Deferred transition amortization expense	352,045	339,139	$ 280,093
Revenues recognized included in deferred revenues	$ 4,200,000	$ 3,900,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-01
Disaggregation of Revenue [Line Items]
Remaining performance obligations, percentage	66%
Remaining performance obligations, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-09-01
Disaggregation of Revenue [Line Items]
Remaining performance obligations, percentage	16%
Remaining performance obligations, expected timing of satisfaction, period	1 year

REVENUES - Schedule of Contract

REVENUES - Schedule of Contract Balances (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Contract Balances [Abstract]
Receivables	$ 11,873,442	$ 10,690,713
Contract assets (current)	1,791,405	1,536,473
Receivables and contract assets, net of allowance (current)	13,664,847	12,227,186
Contract assets (non-current)	120,260	106,994
Deferred revenues (current)	5,174,923	4,907,152
Deferred revenues (non-current)	$ 641,091	$ 653,954

EARNINGS PER SHARE - Basic and

EARNINGS PER SHARE - Basic and Diluted Earnings Per Share (Details) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2024 USD ($) $ / shares shares	May 31, 2024 USD ($) $ / shares shares	Feb. 29, 2024 USD ($) $ / shares shares	Nov. 30, 2023 USD ($) $ / shares shares	Aug. 31, 2023 USD ($) $ / shares shares	May 31, 2023 USD ($) $ / shares shares	Feb. 28, 2023 USD ($) $ / shares shares	Nov. 30, 2022 USD ($) $ / shares shares	Aug. 31, 2024 USD ($) $ / shares shares	Aug. 31, 2023 USD ($) $ / shares shares	Aug. 31, 2022 USD ($) $ / shares shares
Basic Earnings per share
Net income attributable to Accenture plc \| $	$ 1,684,301	$ 1,932,183	$ 1,674,859	$ 1,973,444	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 7,264,787	$ 6,871,557	$ 6,877,169
Basic weighted average Class A ordinary shares (in shares)	626,122,298	628,353,267	629,016,555	627,996,111	629,922,331	631,535,162	630,845,147	630,137,262	627,852,613	630,608,186	632,762,710
Basic earnings per share (in dollars per share) \| $ / shares	$ 2.69	$ 3.07	$ 2.66	$ 3.14	$ 2.18	$ 3.18	$ 2.42	$ 3.12	$ 11.57	$ 10.90	$ 10.87
Diluted Earnings per share
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC \| $	$ 1,684,301	$ 1,932,183	$ 1,674,859	$ 1,973,444	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 7,264,787	$ 6,871,557	$ 6,877,169
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. \| $									7,198	7,204	7,348
Net income for diluted earnings per share calculation \| $									$ 7,271,985	$ 6,878,761	$ 6,884,517
Basic weighted average Class A ordinary shares (in shares)	626,122,298	628,353,267	629,016,555	627,996,111	629,922,331	631,535,162	630,845,147	630,137,262	627,852,613	630,608,186	632,762,710
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (in shares)									621,333	660,420	675,949
Diluted effect employee compensation related to Class A ordinary shares (in shares)									7,232,113	7,207,770	9,045,668
Diluted effect of share purchase plans related to Class A ordinary shares (in shares)									233,985	115,240	354,854
Diluted weighted average Class A ordinary shares (in shares)	633,883,494	635,607,597	636,797,814	637,398,361	639,249,070	638,743,434	637,735,390	638,766,821	635,940,044	638,591,616	642,839,181
Diluted earnings per share (in dollars per share) \| $ / shares	$ 2.66	$ 3.04	$ 2.63	$ 3.10	$ 2.15	$ 3.15	$ 2.39	$ 3.08	$ 11.44	$ 10.77	$ 10.71
Exchangeable shares, exchange ratio	1								1

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Foreign currency translation
Beginning balance	$ (1,510,632)	$ (1,852,320)	$ (975,064)
Foreign currency translation	215,655	349,151	(904,530)
Income tax benefit (expense)	1,376	918	6,975
Portion attributable to noncontrolling interests	(2,142)	(8,381)	20,299
Foreign currency translation, net of tax	214,889	341,688	(877,256)
Ending balance	(1,295,743)	(1,510,632)	(1,852,320)
Defined benefit plans
Beginning balance	(226,503)	(348,771)	(559,958)
Actuarial gains (losses)	(67,860)	147,499	238,865
Pension settlement	(5,276)	(9,481)	0
Prior service costs arising during the period	(307)	11,888	1,052
Reclassifications into net periodic pension and post-retirement expense	26,080	34,634	51,061
Income tax benefit (expense)	19,668	(62,147)	(79,567)
Portion attributable to noncontrolling interests	26	(125)	(224)
Defined benefit plans, net of tax	(27,669)	122,268	211,187
Ending balance	(254,172)	(226,503)	(348,771)
Cash flow hedges
Beginning balance	(5,966)	10,749	115,525
Unrealized gain (loss)	22,139	(64,331)	(14,310)
Reclassification adjustments into Cost of services	(28,386)	27,865	(92,275)
Income tax benefit (expense)	7,387	19,734	1,698
Portion attributable to noncontrolling interests	(1)	17	111
Cash flow hedges, net of tax	1,139	(16,715)	(104,776)
Ending balance	(4,827)	(5,966)	10,749
Accumulated other comprehensive loss	(1,554,742)	$ (1,743,101)	$ (2,190,342)
Net unrealized gains related to derivatives designated as cash flow hedges expected to be reclassified in the next twelve months	$ 21,905

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,234,974	$ 4,104,692
Total accumulated depreciation	(2,713,855)	(2,574,685)
Property and equipment, net	1,521,119	1,530,007	$ 1,659,140
Depreciation expense	547,935	620,659	$ 591,748
Computers, related equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,163,222	2,112,846
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	431,516	433,473
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,640,236	$ 1,558,373

BUSINESS COMBINATIONS AND DIS_3

BUSINESS COMBINATIONS AND DISPOSITIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Business Acquisition [Line Items]
Goodwill	$ 21,120,179	$ 15,573,003	$ 13,133,293
Non-operating loss on disposal of business	$ 0	0	96,294
Russia
Business Acquisition [Line Items]
Non-operating loss on disposal of business			96,294
Minimum
Business Acquisition [Line Items]
Finite-lived intangible asset useful life	1 year
Maximum
Business Acquisition [Line Items]
Finite-lived intangible asset useful life	18 years
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Total consideration	$ 6,456,648	2,482,109	3,416,981
Goodwill	5,320,890	2,094,972	2,758,893
Intangible assets	$ 1,265,290	$ 544,661	$ 737,040
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	18 years

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 15,573,003	$ 13,133,293
Additions/ Adjustments	5,349,600	2,130,666
Foreign Currency Translation	197,576	309,044
Goodwill, Ending Balance	21,120,179	15,573,003
North America
Goodwill [Line Items]
Goodwill, Beginning Balance	8,876,050	7,744,582
Additions/ Adjustments	2,733,720	1,145,007
Foreign Currency Translation	5,124	(13,539)
Goodwill, Ending Balance	11,614,894	8,876,050
EMEA
Goodwill [Line Items]
Goodwill, Beginning Balance	5,152,149	4,178,853
Additions/ Adjustments	2,021,785	596,341
Foreign Currency Translation	167,752	376,955
Goodwill, Ending Balance	7,341,686	5,152,149
Growth Markets
Goodwill [Line Items]
Goodwill, Beginning Balance	1,544,804	1,209,858
Additions/ Adjustments	594,095	389,318
Foreign Currency Translation	24,700	(54,372)
Goodwill, Ending Balance	$ 2,163,599	$ 1,544,804

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,530,739	$ 3,320,963
Accumulated Amortization	(1,626,708)	(1,248,006)
Total	2,904,031	2,072,957
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,924,339	2,842,257
Accumulated Amortization	(1,336,679)	(999,604)
Total	2,587,660	1,842,653
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	335,845	289,989
Accumulated Amortization	(183,182)	(141,022)
Total	152,663	148,967
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	120,457	123,579
Accumulated Amortization	(72,518)	(70,472)
Total	47,939	53,107
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	150,098	65,138
Accumulated Amortization	(34,329)	(36,908)
Total	$ 115,769	$ 28,230

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Schedule of Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization—Intangible assets	$ 530,062	$ 440,957	$ 438,897
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2025	607,430
2026	544,229
2027	481,008
2028	449,784
2029	344,094
Thereafter	477,486
Total	$ 2,904,031	$ 2,072,957

LEASES - Schedule of Lease Cost

LEASES - Schedule of Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Leases [Abstract]
Operating lease cost	$ 719,434	$ 868,082	$ 769,806
Variable lease cost	220,953	213,078	187,087
Sublease income	(18,618)	(17,061)	(16,804)
Total	$ 921,769	$ 1,064,099	$ 940,089

LEASES - Schedule of Supplement

LEASES - Schedule of Supplemental Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Leases [Abstract]
Lease liability payments	$ 678,489	$ 768,797	$ 730,815
Lease assets obtained in exchange for liabilities	$ 590,892	$ 434,179	$ 690,767

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Leases [Abstract]
Weighted average remaining lease term for operating leases	6 years 8 months 12 days	6 years 10 months 24 days
Weighted average discount rate for operating leases	4.20%	3.80%
Future lease payments for leases that have not yet commenced	$ 60,580
Lease terms for leases that have not yet commenced	11 years

LEASES - Schedule of Lease Matu

LEASES - Schedule of Lease Maturity (Details) $ in Thousands	Aug. 31, 2024 USD ($)
Lease Payments
2025	$ 740,814
2026	627,170
2027	511,905
2028	393,376
2029	301,910
Thereafter	959,774
Total lease payments (receipts)	3,534,949
Less interest	(439,257)
Total lease liabilities	3,095,692
Sublease Receipts
2025	(11,774)
2026	(8,855)
2027	(8,044)
2028	(7,897)
2029	(7,469)
Thereafter	(71)
Total lease payments (receipts)	$ (44,110)

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative assets	$ 119,248	$ 104,420
Fair value of derivative instruments with credit-risk-related contingent features in a liability position	90,567
Reclassification adjustments into Cost of services	28,386	(27,865)	$ 92,275
Gain (loss) recognized in income on derivatives	$ (48,840)	$ (135,586)	$ (168,625)

FINANCIAL INSTRUMENTS - Notiona

FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Assets
Total assets	$ 119,248	$ 104,420
Liabilities
Total liabilities	90,567	114,741
Total fair value	28,681	(10,321)
Total notional value	14,824,483	13,390,031
Cash Flow Hedges \| Other current assets
Assets
Total assets	51,152	52,995
Cash Flow Hedges \| Other non-current assets
Assets
Total assets	28,363	44,739
Cash Flow Hedges \| Other accrued liabilities
Liabilities
Total liabilities	29,247	50,020
Cash Flow Hedges \| Other non-current liabilities
Liabilities
Total liabilities	35,346	26,076
Other Derivatives \| Other current assets
Assets
Total assets	39,733	6,686
Other Derivatives \| Other accrued liabilities
Liabilities
Total liabilities	$ 25,974	$ 38,645

FINANCIAL INSTRUMENTS - Netting

FINANCIAL INSTRUMENTS - Netting Derivate Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 91,127	$ 50,528
Net derivative liabilities	62,446	60,849
Total fair value	$ 28,681	$ (10,321)

BORROWINGS AND INDEBTEDNESS - A

BORROWINGS AND INDEBTEDNESS - Additional Information (Details) - USD ($) $ in Thousands	Oct. 04, 2024	Aug. 31, 2024	Aug. 31, 2023
Debt Instrument [Line Items]
Total outstanding debt		$ 1,024,857	$ 147,903
Letters of credit outstanding under borrowing facilities		1,269,178	1,080,819
Subsequent Event \| Senior Notes
Debt Instrument [Line Items]
Debt issued	$ 5,000,000
Subsequent Event \| Senior Notes \| Senior Notes Due 2027
Debt Instrument [Line Items]
Debt issued	$ 1,100,000
Stated interest rate	3.90%
Subsequent Event \| Senior Notes \| Senior Notes Due 2029
Debt Instrument [Line Items]
Debt issued	$ 1,200,000
Stated interest rate	4.05%
Subsequent Event \| Senior Notes \| Senior Notes Due 2031
Debt Instrument [Line Items]
Debt issued	$ 1,200,000
Stated interest rate	4.25%
Subsequent Event \| Senior Notes \| Senior Notes Due 2034
Debt Instrument [Line Items]
Debt issued	$ 1,500,000
Stated interest rate	4.50%
Syndicated loan facility
Debt Instrument [Line Items]
Commercial paper		$ 935,000	$ 100,000

BORROWINGS AND INDEBTEDNESS - S

BORROWINGS AND INDEBTEDNESS - Schedule of Borrowing Facilities (Details) - USD ($)		12 Months Ended
	May 13, 2024	Aug. 31, 2024	Aug. 31, 2023
Debt Instrument [Line Items]
Credit Facilities		$ 7,744,602,000
Syndicated loan facility
Debt Instrument [Line Items]
Credit Facilities		5,500,000,000	$ 3,000,000,000
Commercial paper		$ 935,000,000	$ 100,000,000
Syndicated loan facility \| Commercial Paper
Debt Instrument [Line Items]
Weighted-average effective interest rate		5.40%	5.40%
Syndicated loan facility \| Line of Credit
Debt Instrument [Line Items]
Debt instrument term	5 years		5 years
Separate, uncommitted, unsecured multicurrency revolving credit facilities
Debt Instrument [Line Items]
Credit Facilities		$ 1,949,796,000
Borrowings outstanding		0	$ 0
Local guaranteed and non-guaranteed lines of credit
Debt Instrument [Line Items]
Credit Facilities		294,806,000
Borrowings outstanding		0	$ 0
Syndicated Loan Facility Due May 14, 2029
Debt Instrument [Line Items]
Credit Facilities		$ 5,500,000,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Current taxes
U.S. federal	$ 408,281	$ 422,435	$ 298,685
U.S. state and local	173,024	220,043	152,862
Non-U.S.	1,792,809	1,762,277	1,968,954
Total current tax expense	2,374,114	2,404,755	2,420,501
Deferred taxes
U.S. federal	(154,553)	(334,942)	(202,318)
U.S. state and local	(55,141)	(63,098)	(48,597)
Non-U.S.	115,706	129,087	37,621
Total deferred tax (benefit) expense	(93,988)	(268,953)	(213,294)
Total	$ 2,280,126	$ 2,135,802	$ 2,207,207

INCOME TAXES - Components of _2

INCOME TAXES - Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Income Tax Disclosure [Abstract]
U.S. sources	$ 1,628,818	$ 1,562,011	$ 1,644,380
Non-U.S. sources	8,070,505	7,577,321	7,551,787
INCOME BEFORE INCOME TAXES	$ 9,699,323	$ 9,139,332	$ 9,196,167

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, 2024	Aug. 31, 2023	Aug. 31, 2022
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	21%	21%	21%
U.S. state and local taxes, net	0.90%	1.10%	1%
Non-U.S. operations taxed at other rates	1%	1.40%	0.80%
Final determinations	(1.20%)	(1.00%)	(0.90%)
Other net activity in unrecognized tax benefits	2.70%	3.20%	3%
Excess tax benefits from share based payments	(1.00%)	(1.30%)	(3.00%)
Foreign-derived intangible income deduction	(1.50%)	(2.10%)	(1.00%)
Other, net	1.60%	1.10%	3.10%
Effective income tax rate	23.50%	23.40%	24%

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Income Taxes [Line Items]
Undistributed earnings of foreign subsidiaries	$ 5,700,000
Unrecognized deferred tax liability from undistributed earnings of foreign subsidiaries	290,000
Tax holiday income tax benefits	44,000	$ 40,000	$ 29,000
Deferred tax assets valuation allowance	1,618,414	1,480,678
Increase in deferred tax valuation allowance	137,737	424,656
Tax credit carryforwards	1,481,510	1,380,841
Operating loss carryforwards	1,254,124
Unrecognized tax benefits	1,904,867	1,744,481	1,469,336
Unrecognized tax benefits potential to favorably impact effective tax rate	1,408,347	1,289,173
Unrecognized tax benefits from adjustments to equity	496,520	455,308
Unrecognized tax benefits, interest and penalties expense	37,396	21,137	$ 25,369
Unrecognized tax benefits, interest and penalties accrued pre-tax	210,642	172,163
Unrecognized tax benefits, interest and penalties accrued net of tax benefits	198,328	$ 161,753
Amount of decrease in unrecognized tax benefits that is reasonably possible	414,000
Amount of increase in unrecognized tax benefits that is reasonably possible	719,000
Tax Credit Carry Forwards, Expiring Between 2025 And 2034
Income Taxes [Line Items]
Tax credit carryforwards	35,984
Tax Credit Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Tax credit carryforwards	1,445,526
Net Operating Loss Carryforwards, Expiring Between 2025 and 2034
Income Taxes [Line Items]
Operating loss carryforwards	246,984
Net Operating Loss Carryforwards, Expiring Between 2035 and 2044
Income Taxes [Line Items]
Operating loss carryforwards	124,484
Net Operating Loss Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Operating loss carryforwards	$ 882,656

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Deferred tax assets
Pensions	$ 542,749	$ 518,782
Compensation and benefits	756,863	909,894
Share-based compensation	558,772	518,126
Tax credit carryforwards	1,481,510	1,380,841
Net operating loss carryforwards	287,818	172,690
Deferred amortization deductions	788,681	842,471
Indirect effects of unrecognized tax benefits	399,504	315,145
Licenses and other intangibles	866,606	1,089,720
Leases	771,755	715,393
Capitalized research costs	667,999	363,135
Other	858,875	657,346
Total deferred tax assets	7,981,132	7,483,543
Valuation allowance	(1,618,414)	(1,480,678)
Deferred tax assets, net of valuation allowance	6,362,718	6,002,865
Deferred tax liabilities
Pensions	(162,221)	(205,411)
Investments in subsidiaries	(243,796)	(176,539)
Intangibles	(826,078)	(647,477)
Leases	(677,569)	(625,190)
Other	(734,403)	(588,650)
Total deferred tax liabilities	(2,644,067)	(2,243,267)
Net deferred tax assets	$ 3,718,651	$ 3,759,598

INCOME TAXES - Reconciliation_2

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 1,744,481	$ 1,469,336
Additions for tax positions related to the current year	348,146	446,929
Additions for tax positions related to prior years	95,354	99,926
Reductions for tax positions related to prior years	(189,689)	(152,799)
Statute of limitations expirations	(85,362)	(72,039)
Settlements with tax authorities	(11,488)	(60,292)
Cumulative translation adjustment	3,425	13,420
Balance, end of year	$ 1,904,867	$ 1,744,481

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, 2024	Aug. 31, 2023	Aug. 31, 2022
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	5.24%	5%	4.28%
Discount rate for determining net periodic pension expense	5%	4.28%	2.53%
Long term rate of return on plan assets	2.47%	2.88%	2.89%
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	5.25%	5%	4.25%
Discount rate for determining net periodic pension expense	5%	4.25%	2.50%
Long term rate of return on plan assets	3.75%	3.50%	3.50%
Rate of increase in future compensation for determining projected benefit obligation	2.05%	2.07%	2.07%
Rate of increase in future compensation for determining net periodic pension expense	2.07%	2.07%	2.09%
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	4.46%	4.68%	3.99%
Discount rate for determining net periodic pension expense	4.68%	3.99%	2.41%
Long term rate of return on plan assets	3.82%	3.19%	2.23%
Rate of increase in future compensation for determining projected benefit obligation	5.07%	5.13%	5.30%
Rate of increase in future compensation for determining net periodic pension expense	5.13%	5.30%	4.48%
Interest crediting rate for determining projected benefit obligation	1.10%	1.59%	1.37%
Interest crediting rate for determining net periodic pension expense	1.59%	1.37%	0.77%

RETIREMENT AND PROFIT SHARING_4

RETIREMENT AND PROFIT SHARING PLANS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Pension expense	$ 222,891	$ 206,346	$ 188,001
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	158,422
Total expenses recorded for defined contribution plans	914,092	976,230	823,720
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,202,348	1,126,387
Non-U.S. Plans \| U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	9,765
Non-U.S. Plans \| Non-U.S. corporate equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		18,163
Level 2 \| U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	250,066	244,987
Level 2 \| U.S. Plans \| U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	169,800	162,799
Level 2 \| U.S. Plans \| U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	35,086	38,656
Level 2 \| Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	685,036	635,594
Level 2 \| Non-U.S. Plans \| U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 9,765
Level 2 \| Non-U.S. Plans \| Non-U.S. corporate equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		18,163
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Annual trend rate in cost of health care benefits for the next year	8.80%
Ultimate rate for the cost of health care benefits	4%
Fair value of plan assets	$ 29,140	$ 28,391	$ 25,793

RETIREMENT AND PROFIT SHARING_5

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, 2024	Aug. 31, 2023
Reconciliation of benefit obligation
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income (expense), net	Other income (expense), net
Amounts recognized in the Consolidated Balance Sheets
Non-current liabilities	$ (1,815,867)	$ (1,595,638)
Postretirement Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	500,978	589,744
Service cost	21,628	30,079
Interest cost	24,992	23,807
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	28
Amendments	0	0
Special termination benefits	0	200
Plan combinations	0	0
Actuarial (gain) loss	70,382	(122,473)
Benefits paid	(21,183)	(19,698)
Exchange rate impact	(826)	(709)
Benefit obligation, end of year	595,971	500,978
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	28,391	25,793
Actual return on plan assets	1,696	(653)
Acquisitions/divestitures/transfers	0	0
Employer contributions	20,236	22,949
Participant contributions	0	0
Benefits paid	(21,183)	(19,698)
Exchange rate impact	0	0
Fair value of plan assets, end of year	29,140	28,391
Funded status, end of year	(566,831)	(472,587)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(1,195)	(1,210)
Non-current liabilities	(565,636)	(471,377)
Funded status, end of year	(566,831)	(472,587)
U.S. Plans \| Pension Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	311,871	328,907
Service cost	1,379	1,622
Interest cost	15,209	12,440
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Special termination benefits	0	0
Plan combinations	0	0
Actuarial (gain) loss	(5,848)	(13,635)
Benefits paid	(18,269)	(17,463)
Exchange rate impact	0	0
Benefit obligation, end of year	304,342	311,871
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	216,596	233,260
Actual return on plan assets	11,396	(10,141)
Acquisitions/divestitures/transfers	0	0
Employer contributions	11,203	10,940
Participant contributions	0	0
Benefits paid	(18,269)	(17,463)
Exchange rate impact	0	0
Fair value of plan assets, end of year	220,926	216,596
Funded status, end of year	(83,416)	(95,275)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	12,098	6,556
Current liabilities	(11,389)	(11,495)
Non-current liabilities	(84,125)	(90,336)
Funded status, end of year	(83,416)	(95,275)
Non-U.S. Plans
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,126,387
Fair value of plan assets, end of year	1,202,348	1,126,387
Non-U.S. Plans \| Pension Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	2,032,733	2,011,658
Service cost	143,673	137,002
Interest cost	89,795	75,765
Participant contributions	20,524	21,868
Acquisitions/divestitures/transfers	6,999	21,941
Amendments	307	(11,888)
Special termination benefits	0	0
Plan combinations	0	319
Actuarial (gain) loss	31,528	(176,748)
Benefits paid	(102,054)	(119,697)
Exchange rate impact	(46,622)	72,513
Benefit obligation, end of year	2,176,883	2,032,733
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,126,387	1,126,871
Actual return on plan assets	64,530	(104,173)
Acquisitions/divestitures/transfers	5,142	19,358
Employer contributions	116,343	126,996
Participant contributions	20,524	21,868
Benefits paid	(102,054)	(119,697)
Exchange rate impact	(28,524)	55,164
Fair value of plan assets, end of year	1,202,348	1,126,387
Funded status, end of year	(974,535)	(906,346)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	148,357	124,600
Current liabilities	(52,743)	(64,913)
Non-current liabilities	(1,070,149)	(966,033)
Funded status, end of year	$ (974,535)	$ (906,346)

RETIREMENT AND PROFIT SHARING_6

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Defined Benefit Plan in Accumulated Other Comprehensive (Gain) Loss (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Net (gain) loss	$ (22,993)	$ (96,281)
Prior service (credit) cost	4,143	5,122
Accumulated other comprehensive (gain) loss, pre-tax	(18,850)	(91,159)
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net (gain) loss	72,948	90,199
Prior service (credit) cost	0	0
Accumulated other comprehensive (gain) loss, pre-tax	72,948	90,199
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net (gain) loss	310,100	324,500
Prior service (credit) cost	(17,326)	(19,138)
Accumulated other comprehensive (gain) loss, pre-tax	$ 292,774	$ 305,362

RETIREMENT AND PROFIT SHARING_7

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Accumulated Benefit Obligation (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 303,302	$ 309,898
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,894,477	$ 1,771,880

RETIREMENT AND PROFIT SHARING_8

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Projected Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 595,971	$ 500,978
Fair value of plan assets	29,140	28,391
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	95,514	101,830
Fair value of plan assets	0	0
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	1,426,931	1,328,422
Fair value of plan assets	$ 304,039	$ 297,495

RETIREMENT AND PROFIT SHARING_9

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 95,514	$ 101,830
Fair value of plan assets	0	0
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	1,110,660	1,036,344
Fair value of plan assets	$ 241,608	$ 233,905

RETIREMENT AND PROFIT SHARIN_10

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Weighted-Average Plan Assets Allocation (Details)	Aug. 31, 2024	Aug. 31, 2023
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	100%
Actual Plan Asset Allocation	100%	100%
U.S. Plans \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	0%
Actual Plan Asset Allocation	0%	0%
U.S. Plans \| Debt securities
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	100%
Actual Plan Asset Allocation	94%	95%
U.S. Plans \| Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	0%
Actual Plan Asset Allocation	6%	5%
U.S. Plans \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	0%
Actual Plan Asset Allocation	0%	0%
U.S. Plans \| Other
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	0%
Actual Plan Asset Allocation	0%	0%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	100%
Actual Plan Asset Allocation	100%	100%
Non-U.S. Plans \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	28%
Actual Plan Asset Allocation	23%	19%
Non-U.S. Plans \| Debt securities
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	36%
Actual Plan Asset Allocation	42%	43%
Non-U.S. Plans \| Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	7%
Actual Plan Asset Allocation	5%	6%
Non-U.S. Plans \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	21%
Actual Plan Asset Allocation	21%	22%
Non-U.S. Plans \| Other
Defined Benefit Plan Disclosure [Line Items]
2025 Target Allocation	8%
Actual Plan Asset Allocation	9%	10%

RETIREMENT AND PROFIT SHARIN_11

RETIREMENT AND PROFIT SHARING PLANS - Reconciliation of Fair Value Assets Measured on Recurring Basis (Details) - Non-U.S. Plans - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 1,202,348	$ 1,126,387
Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	273,699	196,226
U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	9,765
Non-U.S. corporate equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		18,163
Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	227,371	280,758
Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	13,471	17,568
Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	253,025	189,337
Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	63,383	65,401
Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	249,967	248,922
Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	111,667	110,012
Level 1
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	305,609	282,883
Level 1 \| Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	20,205	7,430
Level 1 \| U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Level 1 \| Non-U.S. corporate equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		0
Level 1 \| Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	208,550	192,484
Level 1 \| Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	13,471	17,568
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	63,383	65,401
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	685,036	635,594
Level 2 \| Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	253,494	188,796
Level 2 \| U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	9,765
Level 2 \| Non-U.S. corporate equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		18,163
Level 2 \| Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	18,821	88,274
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	253,025	189,337
Level 2 \| Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 2 \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	65,083	68,569
Level 2 \| Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	84,848	82,455
Level 3
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	211,703	207,910
Level 3 \| Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 3 \| U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Level 3 \| Non-U.S. corporate equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		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	184,884	180,353
Level 3 \| Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 26,819	$ 27,557

RETIREMENT AND PROFIT SHARIN_12

RETIREMENT AND PROFIT SHARING PLANS - Level 3 Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023
Level 3 Assets [Abstract]
Beginning balance	$ 207,910	$ 97,881
Changes in fair value	3,793	110,029
Ending Balance	$ 211,703	$ 207,910

RETIREMENT AND PROFIT SHARIN_13

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Estimated Future Benefit Payments (Details) $ in Thousands	Aug. 31, 2024 USD ($)
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
2025	$ 15,026
2026	16,663
2027	18,749
2028	20,974
2029	23,119
2030-2034	153,964
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2025	19,680
2026	20,604
2027	21,283
2028	22,018
2029	22,762
2030-2034	116,391
Non-U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2025	136,226
2026	127,834
2027	152,302
2028	169,394
2029	183,819
2030-2034	$ 1,009,146

SHARE-BASED COMPENSATION - Addi

SHARE-BASED COMPENSATION - Additional Information (Details) - USD ($)	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under SIP plan (in shares)	141,000,000
Shares available for future grants under SIP plan (in shares)	27,270,917
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%
Percentage of shares purchased granted as restricted share units granted under the V.E.I.P.	50%
Number of shares authorized employee share purchase plan (in shares)	135,000,000
Shares issued under employee share purchase plan total (in shares)	84,424,032
Shares issued, during period, under the employee share purchase plan (in shares)	4,904,718	5,710,542	4,366,262
Minimum \| ESPP 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee compensation contributed into share purchase plan	1%
Maximum \| ESPP 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee compensation contributed into share purchase plan	10%
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)	$ 1,652,741,000
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	1 year 1 month 6 days
Restricted share units vested but not yet delivered (in shares)	406,596
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

SHARE-BASED COMPENSATION - Sche

SHARE-BASED COMPENSATION - Schedule of Share-Based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Share-Based Payment Arrangement [Abstract]
Total share-based compensation expense included in Net income	$ 1,941,590	$ 1,913,051	$ 1,679,789
Income tax benefit related to share-based compensation included in Net income	$ 572,904	$ 585,767	$ 680,335

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, 2024	Aug. 31, 2023	Aug. 31, 2022
Number of Restricted Share Units
Nonvested balance at beginning of period (in shares)	15,560,758
Granted (in shares)	7,184,164
Vested (in shares)	(5,898,931)
Forfeited (in shares)	(1,022,764)
Nonvested balance at end of period (in shares)	15,823,227	15,560,758
Weighted Average Grant-Date Fair Value
Nonvested balance at beginning of period (in dollars per share)	$ 289.19
Granted (in dollars per share)	341.78	$ 267.37	$ 387.73
Vested (in dollars per share)	292.66
Forfeited (in dollars per share)	291.75
Nonvested balance at end of period (in dollars per share)	$ 311.06	$ 289.19
Vested, grant-date fair value	$ 1,726,373	$ 1,716,464	$ 1,343,403

SHAREHOLDERS' EQUITY - Addition

SHAREHOLDERS' EQUITY - Additional Information (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Sep. 25, 2024 USD ($) $ / shares	Aug. 31, 2024 USD ($) shares	Aug. 31, 2023 USD ($)	Aug. 31, 2022 USD ($)	Aug. 31, 2024 € / shares	Aug. 31, 2024 USD ($) $ / shares shares	Aug. 31, 2023 € / shares shares	Aug. 31, 2023 $ / shares shares
Class of Stock [Line Items]
Exchangeable shares, exchange ratio						1
Stock repurchase program, authorized amount						$ 2,694,281
Net effect to dividends of restricted stock units issued		$ (3,241,479)	$ (2,827,394)	$ (2,457,306)
Subsequent Event
Class of Stock [Line Items]
Stock repurchase program, authorized amount	$ 6,694,281
Dividends declared (in dollars per share) \| $ / shares	$ 1.48
Additional share repurchase authorization value approved	$ 4,000,000
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 per share		one
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 per share		one
Restricted Share Units
Class of Stock [Line Items]
Shares issued (in shares) \| shares		389,291,000
Restricted Share Units \| Common Stock
Class of Stock [Line Items]
Net effect to dividends of restricted stock units issued		$ 129,196	$ 113,667	$ 103,502

SHAREHOLDERS' EQUITY - Schedule

SHAREHOLDERS' EQUITY - Schedule of Share Purchase and Redemption Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Class of Stock [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	13,913,393
Accenture plc Class A Ordinary Shares, Amount	$ 4,509,392	$ 4,322,529	$ 4,111,266
Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	47,752
Accenture Canada Holdings Inc. Exchangeable Shares, Amount	$ 15,254	$ 7,874	$ 5,112
Open-market share purchases
Class of Stock [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	11,753,807
Accenture plc Class A Ordinary Shares, Amount	$ 3,780,519
Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	0
Accenture Canada Holdings Inc. Exchangeable Shares, Amount	$ 0
Other share purchase programs
Class of Stock [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	0
Accenture plc Class A Ordinary Shares, Amount	$ 0
Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	47,752
Accenture Canada Holdings Inc. Exchangeable Shares, Amount	$ 15,254
Other purchases
Class of Stock [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	2,159,586
Accenture plc Class A Ordinary Shares, Amount	$ 728,873
Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	0
Accenture Canada Holdings Inc. Exchangeable Shares, Amount	$ 0

SHAREHOLDERS' EQUITY - Schedu_2

SHAREHOLDERS' EQUITY - Schedule of Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands					12 Months Ended
	Aug. 15, 2024	May 15, 2024	Feb. 15, 2024	Nov. 15, 2023	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Class of Stock [Line Items]
Dividend Per Share (in dollars per share)	$ 1.29	$ 1.29	$ 1.29	$ 1.29	$ 5.16	$ 4.48	$ 3.88
Accenture Canada Holdings Inc., Cash Outlay	$ 770	$ 807	$ 812	$ 831	$ 3,220
Total Cash Outlay	807,869	810,976	812,578	810,056	3,241,479	$ 2,827,394	$ 2,457,306
Class A Ordinary Shares
Class of Stock [Line Items]
Accenture plc, Cash Outlay	$ 807,099	$ 810,169	$ 811,766	$ 809,225	$ 3,238,259

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Aug. 31, 2024	Aug. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Expressly limited performance guarantee	$ 2,370,000	$ 1,793,000
Portion of guarantee not recoverable	61,000	51,000
Letters of credit and surety bonds issued or guaranteed	1,758,783	1,294,653
Letters of credit and surety bonds issued or guaranteed, net of recourse provisions	$ 1,609,046	$ 1,213,375

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Details) - reportableSegment	12 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Segment Reporting Information [Line Items]
Number of Reportable Segments	3
United States
Segment Reporting Information [Line Items]
Revenues, percentage by country	45%	45%	45%
Ireland
Segment Reporting Information [Line Items]
Revenues, percentage by country	1%	1%	1%

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2024	May 31, 2024	Feb. 29, 2024	Nov. 30, 2023	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 16,405,819	$ 16,466,828	$ 15,799,514	$ 16,224,303	$ 15,985,200	$ 16,564,585	$ 15,814,158	$ 15,747,802	$ 64,896,464	$ 64,111,745	$ 61,594,305
Depreciation and amortization									1,443,225	1,412,073	1,319,186
Operating income	2,353,668	$ 2,630,865	$ 2,046,427	$ 2,564,887	1,912,920	$ 2,359,288	$ 1,944,581	$ 2,593,100	9,595,847	8,809,889	9,367,181
Net assets	8,831,233				7,625,046				8,831,233	7,625,046	7,440,796
Property and equipment, net	1,521,119				1,530,007				1,521,119	1,530,007	1,659,140
North America
Segment Reporting Information [Line Items]
Revenues									30,740,611	30,295,587	29,121,385
Depreciation and amortization									603,927	553,840	484,894
Operating income									4,952,337	4,473,701	4,976,890
Net assets	4,601,175				4,091,045				4,601,175	4,091,045	3,981,668
Property and equipment, net	518,135				541,484				518,135	541,484	598,116
EMEA
Segment Reporting Information [Line Items]
Revenues									22,817,879	22,292,584	21,103,539
Depreciation and amortization									501,749	496,966	462,008
Operating income									2,803,610	2,483,483	2,516,744
Net assets	3,440,180				2,811,231				3,440,180	2,811,231	2,564,167
Property and equipment, net	458,651				458,736				458,651	458,736	436,360
Growth Markets
Segment Reporting Information [Line Items]
Revenues									11,337,974	11,523,574	11,369,381
Depreciation and amortization									337,549	361,267	372,284
Operating income									1,839,900	1,852,705	1,873,547
Net assets	789,878				722,770				789,878	722,770	894,961
Property and equipment, net	$ 544,333				$ 529,787				$ 544,333	$ 529,787	$ 624,664

SEGMENT REPORTING - Schedule _2

SEGMENT REPORTING - Schedule of Concentration of Assets by Country (Details)	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
United States
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	31%	33%	33%
India
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	16%	15%	17%
Ireland
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	2%	2%	6%

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, 2024	May 31, 2024	Feb. 29, 2024	Nov. 30, 2023	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 16,405,819	$ 16,466,828	$ 15,799,514	$ 16,224,303	$ 15,985,200	$ 16,564,585	$ 15,814,158	$ 15,747,802	$ 64,896,464	$ 64,111,745	$ 61,594,305
Consulting
Segment Reporting Information [Line Items]
Revenues									33,195,104	33,613,008	34,075,856
Managed Services
Segment Reporting Information [Line Items]
Revenues									31,701,360	30,498,737	27,518,449
Communications, Media & Technology
Segment Reporting Information [Line Items]
Revenues									10,837,174	11,452,914	12,199,797
Financial Services
Segment Reporting Information [Line Items]
Revenues									11,610,225	12,131,531	11,810,582
Health & Public Service
Segment Reporting Information [Line Items]
Revenues									13,840,634	12,560,458	11,226,464
Products
Segment Reporting Information [Line Items]
Revenues									19,554,154	19,103,892	18,275,419
Resources
Segment Reporting Information [Line Items]
Revenues									$ 9,054,277	$ 8,862,950	$ 8,082,043

QUARTERLY DATA (UNAUDITED) (Det

QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2024	May 31, 2024	Feb. 29, 2024	Nov. 30, 2023	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 16,405,819	$ 16,466,828	$ 15,799,514	$ 16,224,303	$ 15,985,200	$ 16,564,585	$ 15,814,158	$ 15,747,802	$ 64,896,464	$ 64,111,745	$ 61,594,305
Cost of services	11,068,363	10,968,377	10,921,045	10,776,362	10,803,571	11,035,515	10,979,392	10,561,660	43,734,147	43,380,138	41,892,766
Operating income	2,353,668	2,630,865	2,046,427	2,564,887	1,912,920	2,359,288	1,944,581	2,593,100	9,595,847	8,809,889	9,367,181
Net income	1,718,666	1,981,348	1,709,202	2,009,981	1,408,212	2,048,335	1,550,683	1,996,300	7,419,197	7,003,530	6,988,960
Net income attributable to Accenture plc	$ 1,684,301	$ 1,932,183	$ 1,674,859	$ 1,973,444	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 7,264,787	$ 6,871,557	$ 6,877,169
Weighted average Class A ordinary shares:
—Basic (in shares)	626,122,298	628,353,267	629,016,555	627,996,111	629,922,331	631,535,162	630,845,147	630,137,262	627,852,613	630,608,186	632,762,710
—Diluted (in shares)	633,883,494	635,607,597	636,797,814	637,398,361	639,249,070	638,743,434	637,735,390	638,766,821	635,940,044	638,591,616	642,839,181
Earnings per Class A ordinary share:
—Basic (in dollars per share)	$ 2.69	$ 3.07	$ 2.66	$ 3.14	$ 2.18	$ 3.18	$ 2.42	$ 3.12	$ 11.57	$ 10.90	$ 10.87
—Diluted (in dollars per share)	$ 2.66	$ 3.04	$ 2.63	$ 3.10	$ 2.15	$ 3.15	$ 2.39	$ 3.08	$ 11.44	$ 10.77	$ 10.71