Accenture (ACN) 8-K 30 Sep 24 Other Events Financial data

Cover

Cover	Sep. 30, 2024
Document Information [Line Items]
Entity Registrant Name	Accenture plc
Document Type	8-K
Amendment Flag	false
Entity Central Index Key	0001467373
Entity Incorporation, State or Country Code	L2
Entity File Number	001-34448
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
Written Communications	false
Pre-commencement Tender Offer	false
Title of 12(b) Security	Class A ordinary shares, par value $0.0000225 per share
Trading Symbol	ACN
Security Exchange Name	NYSE
Entity Emerging Growth Company	false
Document Period End Date	Sep. 30, 2024
Soliciting Material	false
Pre-commencement Issuer Tender Offer	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 9,045,032	$ 7,889,833
Short-term investments	4,575	3,973
Receivables and contract assets	12,227,186	11,776,775
Other current assets	2,105,138	1,940,290
Total current assets	23,381,931	21,610,871
NON-CURRENT ASSETS:
Contract assets	106,994	46,844
Investments	197,443	317,972
Property and equipment, net	1,530,007	1,659,140
Lease assets	2,637,479	3,018,535
Goodwill	15,573,003	13,133,293
Deferred contract costs	851,972	807,940
Deferred tax assets	4,154,878	4,001,200
Other non-current assets	2,811,598	2,667,595
Total non-current assets	27,863,374	25,652,519
TOTAL ASSETS	51,245,305	47,263,390
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	104,810	9,175
Accounts payable	2,491,173	2,559,485
Deferred revenues	4,907,152	4,478,048
Accrued payroll and related benefits	7,506,030	7,611,794
Income taxes payable	720,778	646,471
Lease liabilities	690,417	707,598
Other accrued liabilities	1,588,678	1,510,925
Total current liabilities	18,009,038	17,523,496
NON-CURRENT LIABILITIES:
Long-term debt	43,093	45,893
Deferred revenues	653,954	712,715
Retirement obligation	1,595,638	1,692,152
Deferred tax liabilities	395,280	318,584
Income taxes payable	1,313,971	1,198,139
Lease liabilities	2,310,714	2,563,090
Other non-current liabilities	465,024	462,233
Total non-current liabilities	6,777,674	6,992,806
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	2,403,374	2,091,382
Additional paid-in capital	12,778,782	10,679,180
Treasury shares, value	(7,062,512)	(6,678,037)
Retained earnings	19,316,224	18,203,842
Accumulated other comprehensive loss	(1,743,101)	(2,190,342)
Total Accenture plc shareholders’ equity	25,692,839	22,106,097
Noncontrolling interests	765,754	640,991
Total shareholders’ equity	26,458,593	22,747,088
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 51,245,305	$ 47,263,390
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)	664,616,285	664,561,282
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 15	$ 15
Class X Ordinary Shares
NON-CURRENT LIABILITIES:
Ordinary shares, shares issued (in shares)	325,438	500,837
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Aug. 31, 2023 € / shares shares	Aug. 31, 2023 $ / shares shares	Aug. 31, 2022 € / shares shares	Aug. 31, 2022 $ / 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)	664,616,285	664,616,285	664,561,282	664,561,282
Treasury shares, ordinary shares (in shares)	36,351,137	36,351,137	33,393,703	33,393,703
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)	325,438	325,438	500,837	500,837
Ordinary shares, shares outstanding (in shares)	325,438	325,438	500,837	500,837

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
REVENUES:
Revenues	$ 64,111,745	$ 61,594,305	$ 50,533,389
OPERATING EXPENSES:
Cost of services	43,380,138	41,892,766	34,169,261
Sales and marketing	6,582,629	6,108,401	5,288,237
General and administrative costs	4,275,943	4,225,957	3,454,362
Restructuring Charges	1,063,146	0	0
Total operating expenses	55,301,856	52,227,124	42,911,860
OPERATING INCOME	8,809,889	9,367,181	7,621,529
Interest income	280,409	45,133	33,365
Interest expense	(47,525)	(47,320)	(59,492)
Other income (expense), net	96,559	(72,533)	165,714
Loss on disposition of Russia business	0	(96,294)	0
INCOME BEFORE INCOME TAXES	9,139,332	9,196,167	7,761,116
Income tax expense	2,135,802	2,207,207	1,770,571
NET INCOME	7,003,530	6,988,960	5,990,545
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(7,204)	(7,348)	(6,539)
Net income attributable to noncontrolling interests – other	(124,769)	(104,443)	(77,197)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 6,871,557	$ 6,877,169	$ 5,906,809
Weighted average Class A ordinary shares:
Basic (in shares)	630,608,186	632,762,710	634,745,073
Diluted (in shares)	638,591,616	642,839,181	645,909,042
Earnings per Class A ordinary share:
Basic (in dollars per share)	$ 10.90	$ 10.87	$ 9.31
Diluted (in dollars per share)	10.77	10.71	9.16
Cash dividends per share (in dollars per share)	$ 4.48	$ 3.88	$ 3.52

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 7,003,530	$ 6,988,960	$ 5,990,545
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	341,688	(877,256)	35,215
Defined benefit plans	122,268	211,187	55,265
Cash flow hedges	(16,715)	(104,776)	51,811
Investments	0	0	49
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	447,241	(770,845)	142,340
Other comprehensive income (loss) attributable to noncontrolling interests	8,489	(20,186)	1,117
COMPREHENSIVE INCOME	7,459,260	6,197,929	6,134,002
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	7,318,798	6,106,324	6,049,149
Comprehensive income attributable to noncontrolling interests	140,462	91,605	84,853
Other comprehensive income (loss)	$ 455,730	$ (791,031)	$ 143,457

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, 2020	$ 17,499,173		$ 57	$ 15	$ 0	$ 1,585,302	$ 7,167,227	$ (2,565,761)	$ 12,375,533	$ (1,561,837)	$ 17,000,536	$ 498,637
Beginning Balance (in shares) at Aug. 31, 2020			40,000	658,549,000	528,000			24,423,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,990,545								5,906,809		5,906,809	83,736
Other comprehensive income (loss)	143,457									142,340	142,340	1,117
Purchases of Class A shares	(3,693,747)						3,622	$ (3,693,747)			(3,690,125)	(3,622)
Purchases of Class A ordinary shares (in shares)								(13,957,000)
Cancellation of treasury shares							(255,809)	$ 2,105,666	(1,849,857)
Cancellation of treasury shares (in shares)				10,263,000				10,263,000
Share-based compensation expense	1,342,951					1,253,679	89,272				1,342,951
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	9,377						9,377				9,377
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					15,000
Issuances of Class A ordinary shares for employee share programs	1,065,775					(1,176,967)	1,617,702	$ 745,351	(121,343)		1,064,743	1,032
Issuances of Class A ordinary shares for employee share program (in shares)				8,305,000				3,572,000
Dividends	(2,236,094)					88,770			(2,322,394)		(2,233,624)	(2,470)
Other, net	(5,569)						5,201				5,201	(10,770)
Ending Balance at Aug. 31, 2021	20,097,114		$ 57	$ 15	$ 0	1,750,784	8,617,838	$ (3,408,491)	13,988,748	(1,419,497)	19,529,454	567,660
Ending Balance (in shares) at Aug. 31, 2021			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		500,837	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)	(15,313,540)							(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				8,828,496
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)	26,735				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

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
NET INCOME	$ 7,003,530	$ 6,988,960	$ 5,990,545
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities—
Depreciation, amortization and other	2,281,085	2,088,216	1,891,242
Share-based compensation expense	1,913,051	1,679,789	1,342,951
Deferred tax expense (benefit)	(268,953)	(213,294)	60,930
Other, net	(219,082)	(195,975)	(342,849)
Change in assets and liabilities, net of acquisitions—
Receivables and contract assets, current and non-current	87,669	(2,411,735)	(1,471,613)
Other current and non-current assets	(526,228)	(716,910)	(591,836)
Accounts payable	(171,217)	374,349	825,472
Deferred revenues, current and non-current	159,819	648,506	554,830
Accrued payroll and related benefits	(261,913)	1,271,999	1,445,010
Income taxes payable, current and non-current	113,251	473,313	111,795
Other current and non-current liabilities	(586,744)	(446,089)	(841,329)
Net cash provided by (used in) operating activities	9,524,268	9,541,129	8,975,148
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(528,172)	(717,998)	(580,132)
Purchases of businesses and investments, net of cash acquired	(2,530,863)	(3,447,552)	(4,171,123)
Proceeds from the sale of businesses and investments, net of cash transferred	424,387	(107,659)	413,553
Other investing, net	12,178	12,580	27,936
Net cash provided by (used in) investing activities	(2,622,470)	(4,260,629)	(4,309,766)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	1,501,069	1,349,064	1,065,775
Purchases of shares	(4,330,403)	(4,116,378)	(3,703,124)
Proceeds from (repayments of) debt, net	93,258	(16,453)	(7,798)
Cash dividends paid	(2,827,394)	(2,457,306)	(2,236,094)
Other financing, net	(81,856)	(69,953)	(45,096)
Net cash provided by (used in) financing activities	(5,645,326)	(5,311,026)	(4,926,337)
Effect of exchange rate changes on cash and cash equivalents	(101,273)	(247,815)	13,799
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,155,199	(278,341)	(247,156)
CASH AND CASH EQUIVALENTS, beginning of period	7,889,833	8,168,174	8,415,330
CASH AND CASH EQUIVALENTS, end of period	9,045,032	7,889,833	8,168,174
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	46,505	45,970	36,132
Income taxes paid, net	$ 2,315,920	$ 1,778,922	$ 1,566,753

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2023
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 businesses, governments and other organizations build their digital core, optimize their operations, accelerate revenue growth and enhance citizen 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, 2023 and 2022, respectively. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2023” means the 12-month period that ended on August 31, 2023. 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 fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. 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. 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. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings. Allowance for Credit Losses—Client Receivables and Contract Assets We record 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, 2023 and 2022, the total allowances recorded for credit losses recorded for client receivables and contract assets was $26,343 and $25,786, respectively. The change in the allowance is primarily due to immaterial write-offs and changes in gross client receivables and contract assets. Concentrations of Credit Risk Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments and client receivables, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited. Investments All available-for-sale securities and liquid investments with an original maturity greater than three months but less than one year are considered to be Short-term investments. Non-current investments consist of equity securities in publicly-traded and privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Investments are periodically assessed for other-than-temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its basis, we reduce the carrying amount of the investment to its estimated fair value. Our non-current investments are as follows: August 31, 2023 August 31, 2022 Equity method investments $ 23,985 $ 164,164 Investments without readily determinable fair values 173,458 153,808 Total non-current investments $ 197,443 $ 317,972 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. As of August 31, 2022, our equity method investments consisted primarily of an investment in Duck Creek Technologies. On March 30, 2023, Duck Creek Technologies was acquired by Vista Equity Partners for $19.00 per share. As part of this transaction, we received proceeds of $400,355 and recorded a gain of $252,920 in Other income (expense), net during fiscal 2023. 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 2023 and 2022, respectively. Fiscal 2023 2022 Depreciation $ 620,659 $ 591,748 Amortization—Deferred transition 339,139 280,093 Amortization—Intangible assets 440,957 438,897 Operating lease cost 868,082 769,806 Other 12,248 7,672 Total depreciation, amortization and other $ 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 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years Goodwill Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. We review the recoverability of goodwill by operating segment annually, or more frequently when indicators of impairment exist. Based on the results of our annual impairment analysis, we determined that no impairment existed as of August 31, 2023 or 2022, as each reportable segment’s estimated fair value substantially exceeded its carrying value. Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one Operating Expenses Selected components of operating expenses are as follows: Fiscal 2023 2022 2021 Research and development costs $ 1,298,657 $ 1,123,296 $ 1,118,320 Advertising costs (1) 100,652 119,202 171,883 Provision for (release of) doubtful accounts (2) 3,856 (2,284) 6,199 (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 $1,063,146 of business optimization costs during fiscal 2023, including $769,909 for em ployee severance and other personnel costs and $293,237 related to the consolidation of office space. Total b usiness optimization costs by reportable operating segment are as follows: Fiscal 2023 North America $ 464,879 EMEA (1) 438,093 Growth Markets (1) 160,174 Total business optimization costs $ 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 new presentation. We continue to expect to record total business optimization costs of approximately $1.5 billion related to these actions, with approximately $450 million in fiscal 2024 related primarily to employee severance. The actual amount and timing of severance and other personnel costs are dependent in part upon local country consultation processes and regulations and may differ from our current expectations and estimates.

REVENUES

REVENUES	12 Months Ended
	Aug. 31, 2023
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 $26 billion and $24 billion as of August 31, 2023 and 2022, 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 67% of our remaining performance obligations as of August 31, 2023 as revenue in fiscal 2024, an additional 13% in fiscal 2025, 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 2023 and 2022. Contract Balances Deferred transition revenues were $653,954 and $712,715 as of August 31, 2023 and 2022, 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 $851,972 and $807,940 as of August 31, 2023 and 2022, respectively, and are included in Deferred contract costs. Deferred transition amortization expense for fiscal 2023, 2022 and 2021 was $339,139, $280,093 and $297,216, respectively. The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): As of August 31, 2023 As of August 31, 2022 Receivables $ 10,690,713 $ 10,484,211 Contract assets (current) 1,536,473 1,292,564 Receivables and contract assets, net of allowance (current) 12,227,186 11,776,775 Contract assets (non-current) 106,994 46,844 Deferred revenues (current) 4,907,152 4,478,048 Deferred revenues (non-current) 653,954 712,715 Changes in the contract asset and liability balances during fiscal 2023, were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during fiscal 2023 that were included in Deferred revenues as of August 31, 2022 were $3.9 billion. Revenues recognized during fiscal 2022 that were included in Deferred revenues as of August 31, 2021 were $3.7 billion.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Aug. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	Earnings Per Share Basic and diluted earnings per share are calculated as follows: Fiscal 2023 2022 2021 Basic Earnings per share Net income attributable to Accenture plc $ 6,871,557 $ 6,877,169 $ 5,906,809 Basic weighted average Class A ordinary shares 630,608,186 632,762,710 634,745,073 Basic earnings per share $ 10.90 $ 10.87 $ 9.31 Diluted Earnings per share Net income attributable to Accenture plc $ 6,871,557 $ 6,877,169 $ 5,906,809 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 7,204 7,348 6,539 Net income for diluted earnings per share calculation $ 6,878,761 $ 6,884,517 $ 5,913,348 Basic weighted average Class A ordinary shares 630,608,186 632,762,710 634,745,073 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 660,420 675,949 702,567 Diluted effect of employee compensation related to Class A ordinary shares 7,207,770 9,045,668 10,344,620 Diluted effect of share purchase plans related to Class A ordinary shares 115,240 354,854 116,782 Diluted weighted average Class A ordinary shares 638,591,616 642,839,181 645,909,042 Diluted earnings per share $ 10.77 $ 10.71 $ 9.16 (1)

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Aug. 31, 2023
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 2023 2022 2021 Foreign currency translation Beginning balance $ (1,852,320) $ (975,064) $ (1,010,279) Foreign currency translation 349,151 (904,530) 36,562 Income tax benefit (expense) 918 6,975 (346) Portion attributable to noncontrolling interests (8,381) 20,299 (1,001) Foreign currency translation, net of tax 341,688 (877,256) 35,215 Ending balance (1,510,632) (1,852,320) (975,064) Defined benefit plans Beginning balance (348,771) (559,958) (615,223) Actuarial gains (losses) 147,499 238,865 (50,166) Pension settlement (9,481) — 39,016 Prior service costs arising during the period 11,888 1,052 27,570 Reclassifications into net periodic pension and 34,634 51,061 49,864 Income tax benefit (expense) (62,147) (79,567) (10,959) Portion attributable to noncontrolling interests (125) (224) (60) Defined benefit plans, net of tax 122,268 211,187 55,265 Ending balance (226,503) (348,771) (559,958) Cash flow hedges Beginning balance 10,749 115,525 63,714 Unrealized gain (loss) (64,331) (14,310) 168,244 Reclassification adjustments into Cost of services 27,865 (92,275) (102,676) Income tax benefit (expense) 19,734 1,698 (13,701) Portion attributable to noncontrolling interests 17 111 (56) Cash flow hedges, net of tax (16,715) (104,776) 51,811 Ending balance (1) (5,966) 10,749 115,525 Investments Beginning balance — — (49) Unrealized gain (loss) — — 49 Income tax benefit (expense) — — — Portion attributable to noncontrolling interests — — — Investments, net of tax — — 49 Ending balance — — — Accumulated other comprehensive loss $ (1,743,101) $ (2,190,342) $ (1,419,497) (1)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Aug. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	Property and Equipment The components of Property and equipment, net are as follows: August 31, 2023 August 31, 2022 Buildings and land $ — $ 5,609 Computers, related equipment and software 2,112,846 2,154,989 Furniture and fixtures 433,473 442,499 Leasehold improvements 1,558,373 1,546,230 Property and equipment, gross 4,104,692 4,149,327 Total accumulated depreciation (2,574,685) (2,490,187) Property and equipment, net $ 1,530,007 $ 1,659,140

BUSINESS COMBINATIONS AND DISPO

BUSINESS COMBINATIONS AND DISPOSITIONS	12 Months Ended
	Aug. 31, 2023
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATIONS AND DISPOSITIONS	Business Combinations and Dispositions Business Combinations We completed a number of individually immaterial acquisitions during fiscal 2023, 2022 and 2021. These acquisitions were completed primarily to expand our services and solutions offerings. The table below gives additional details related to these acquisitions: Fiscal 2023 2022 2021 Total consideration $ 2,482,109 $ 3,416,981 $ 4,109,145 Goodwill 2,094,972 2,758,893 3,388,948 Intangible assets 544,661 737,040 983,910 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
	Aug. 31, 2023
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 (1) North America $ 6,618,198 $ 1,133,033 $ (6,649) $ 7,744,582 $ 1,145,007 $ (13,539) $ 8,876,050 EMEA 3,340,503 1,482,552 (644,202) 4,178,853 596,341 376,955 5,152,149 Growth Markets 1,167,160 127,394 (84,696) 1,209,858 389,318 (54,372) 1,544,804 Total $ 11,125,861 $ 2,742,979 $ (735,547) $ 13,133,293 $ 2,130,666 $ 309,044 $ 15,573,003 (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 new 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, 2022 August 31, 2023 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 2,498,001 $ (842,056) $ 1,655,945 $ 2,842,257 $ (999,604) $ 1,842,653 Technology 283,251 (96,782) 186,469 289,989 (141,022) 148,967 Patents 126,950 (70,745) 56,205 123,579 (70,472) 53,107 Other 62,875 (30,686) 32,189 65,138 (36,908) 28,230 Total $ 2,971,077 $ (1,040,269) $ 1,930,808 $ 3,320,963 $ (1,248,006) $ 2,072,957 Total amortization related to our intangible assets was $440,957, $438,897 and $312,706 for fiscal 2023, 2022 and 2021, respectively. Estimated future amortization related to intangible assets held as of August 31, 2023 is as follows: Fiscal Year Estimated Amortization 2024 $ 427,055 2025 392,674 2026 343,203 2027 278,129 2028 246,667 Thereafter 385,229 Total $ 2,072,957

LEASES

LEASES	12 Months Ended
	Aug. 31, 2023
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, 2023 and 2022, 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 2023 2022 Operating lease cost $ 868,082 $ 769,806 Variable lease cost 213,078 187,087 Sublease income (17,061) (16,804) Total $ 1,064,099 $ 940,089 Supplemental information related to operating lease transactions is as follows: Fiscal 2023 2022 Lease liability payments $ 768,797 $ 730,815 Lease assets obtained in exchange for liabilities 434,179 690,767 As of August 31, 2023 and 2022, our operating leases had a weighted average remaining lease term of 6.9 years and 7.3 years, respectively, and a weighted average discount rate of 3.8% and 3.7%, respectively. The following maturity analysis presents future undiscounted cash outflows (inflows) for operating leases as of August 31, 2023: Lease Payments Sublease Receipts 2024 $ 705,584 $ (12,793) 2025 608,099 (9,827) 2026 475,299 (6,960) 2027 375,738 (6,397) 2028 292,983 (6,301) Thereafter 939,243 (6,268) Total lease payments (receipts) $ 3,396,946 $ (48,546) Less interest (395,815) Total lease liabilities $ 3,001,131

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Aug. 31, 2023
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 $104,420 as of August 31, 2023. 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, 2023 was $114,741. 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, 2023 and 2022, 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 losses of $27,865, and net gains of $92,275 and $102,676 during fiscal 2023, 2022 and 2021, 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 2023, 2022 and 2021, was not material. In addition, we did not discontinue any cash flow hedges during fiscal 2023, 2022 or 2021. 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 $135,586, $168,625 and $15,370 for fiscal 2023, 2022 and 2021, 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, 2023 August 31, 2022 Assets Cash Flow Hedges Other current assets $ 52,995 $ 89,867 Other non-current assets 44,739 69,209 Other Derivatives Other current assets 6,686 8,657 Total assets $ 104,420 $ 167,733 Liabilities Cash Flow Hedges Other accrued liabilities $ 50,020 $ 61,156 Other non-current liabilities 26,076 42,537 Other Derivatives Other accrued liabilities 38,645 83,792 Total liabilities $ 114,741 $ 187,485 Total fair value $ (10,321) $ (19,752) Total notional value $ 13,390,031 $ 11,095,604 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, 2023 August 31, 2022 Net derivative assets $ 50,528 $ 140,073 Net derivative liabilities 60,849 159,825 Total fair value $ (10,321) $ (19,752)

BORROWINGS AND INDEBTEDNESS

BORROWINGS AND INDEBTEDNESS	12 Months Ended
	Aug. 31, 2023
Debt Disclosure [Abstract]
BORROWINGS AND INDEBTEDNESS	Borrowings and Indebtedness As of August 31, 2023 and 2022, we had total outstanding debt of $147,903 and $55,068, respectively. As of August 31, 2023, we had the following borrowing facilities: Credit Facilities Syndicated loan facility (1) $ 3,000,000 Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,777,938 Local guaranteed and non-guaranteed lines of credit (3) 246,818 Total $ 5,024,756 (1) This facility, which matures on April 24, 2026, 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, 2023, we had $100,000 of commercial paper outstanding and backed by this facility, with a weighted-average effective interest rate of 5.4%. We did not have any commercial paper outstanding as of August 31, 2022. (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, 2023 and 2022, 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, 2023 and 2022, we had no borrowings under these various facilities.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	Income Taxes Fiscal 2023 2022 2021 Current taxes U.S. federal $ 422,435 $ 298,685 $ 218,064 U.S. state and local 220,043 152,862 95,662 Non-U.S. 1,762,277 1,968,954 1,395,915 Total current tax expense 2,404,755 2,420,501 1,709,641 Deferred taxes U.S. federal (334,942) (202,318) 7,767 U.S. state and local (63,098) (48,597) (5,400) Non-U.S. 129,087 37,621 58,563 Total deferred tax (benefit) expense (268,953) (213,294) 60,930 Total $ 2,135,802 $ 2,207,207 $ 1,770,571 The components of Income before income taxes are as follows: Fiscal 2023 2022 2021 U.S. sources $ 1,562,011 $ 1,644,380 $ 1,597,820 Non-U.S. sources 7,577,321 7,551,787 6,163,296 Total $ 9,139,332 $ 9,196,167 $ 7,761,116 The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate is as follows: Fiscal 2023 2022 (2) 2021 (2) U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % U.S. state and local taxes, net 1.3 1.1 1.2 Non-U.S. operations taxed at other rates 1.4 0.8 1.1 Final determinations (1) (1.0) (0.9) (1.7) Other net activity in unrecognized tax benefits 3.2 3.0 2.8 Excess tax benefits from share based payments (1.3) (3.0) (2.1) Foreign-derived intangible income deduction (2.3) (1.1) (0.9) Other, net 1.1 3.1 1.4 Effective income tax rate 23.4 % 24.0 % 22.8 % (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, 2023, we had not recognized a deferred tax liability on approximately $3,000,000 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 $170,000. Portions of our operations are subject to reduced tax rates or are free of tax under various tax holidays which expire in fiscal 2031. The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $40,000, $29,000 and $37,000 in fiscal 2023, 2022 and 2021, 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 2023, 2022, or 2021. The components of our deferred tax assets and liabilities included the following: August 31, 2023 August 31, 2022 (1) Deferred tax assets Pensions $ 518,782 $ 501,475 Compensation and benefits 909,894 930,284 Share-based compensation 518,126 436,740 Tax credit carryforwards 1,380,841 940,640 Net operating loss carryforwards 172,690 180,610 Deferred amortization deductions 842,471 852,513 Indirect effects of unrecognized tax benefits 315,145 356,841 Licenses and other intangibles 1,089,720 1,322,464 Leases 715,393 759,399 Capitalized research costs 363,135 — Other 657,346 477,143 Total deferred tax assets 7,483,543 6,758,109 Valuation allowance (1,480,678) (1,056,022) Deferred tax assets, net of valuation allowance 6,002,865 5,702,087 Deferred tax liabilities Pensions (205,411) (146,553) Revenue recognition (77,864) (106,580) Investments in subsidiaries (176,539) (162,873) Intangibles (647,477) (581,105) Leases (625,190) (687,428) Other (510,786) (334,932) Total deferred tax liabilities (2,243,267) (2,019,471) Net deferred tax assets $ 3,759,598 $ 3,682,616 (1) Prior period amounts have been reclassified to conform with the current period presentation. We recorded valuation allowances of $1,480,678 and $1,056,022 as of August 31, 2023 and 2022, 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 2023 and 2022, we recorded net increases of $424,656 and $54,777 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, 2023 of $1,380,841, of which $31,995 will expire between 2024 and 2033, $336 will expire between 2034 and 2043, and $1,348,510 has an indefinite carryforward period. We had net operating loss carryforwards as of August 31, 2023 of $809,894. Of this amount, $200,928 expires between 2024 and 2033, $13,640 expires between 2034 and 2043, and $595,326 has an indefinite carryforward period. 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. As of August 31, 2022, we had $1,469,336 of unrecognized tax benefits, of which $1,083,065, if recognized, would favorably affect our effective tax rate. The remaining unrecognized tax benefits as of August 31, 2023 and 2022 of $455,308 and $386,271, 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 2023 2022 Balance, beginning of year $ 1,469,336 $ 1,344,460 Additions for tax positions related to the current year 446,929 356,089 Additions for tax positions related to prior years 99,926 29,060 Reductions for tax positions related to prior years (152,799) (69,023) Statute of limitations expirations (72,039) (62,393) Settlements with tax authorities (60,292) (2,109) Cumulative translation adjustment 13,420 (126,748) Balance, end of year $ 1,744,481 $ 1,469,336 We recognize interest and penalties related to unrecognized tax benefits in our Income tax expense. During fiscal 2023, 2022 and 2021, we recognized expense of $21,137, $25,369 and $35,285 in interest and penalties, respectively. Accrued interest and penalties related to unrecognized tax benefits of $172,163 ($161,753, net of tax benefits) and $177,610 ($159,814, net of tax benefits) were reflected on our Consolidated Balance Sheets as of August 31, 2023 and 2022, 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 2019 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 2015. 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 $358,000 or increase by approximately $572,000 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
	Aug. 31, 2023
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, 2023 August 31, 2022 August 31, 2021 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 5.00 % 4.68 % 4.25 % 3.99 % 2.50 % 2.41 % 5.00 % 4.28 % 2.53 % Discount rate for determining net periodic pension expense 4.25 % 3.99 % 2.50 % 2.41 % 2.50 % 2.27 % 4.28 % 2.53 % 2.51 % Long term rate of return on plan assets 3.50 % 3.19 % 3.50 % 2.23 % 3.50 % 2.63 % 2.88 % 2.89 % 3.06 % Rate of increase in future compensation for determining projected benefit obligation 2.07 % 5.13 % 2.07 % 5.30 % 2.09 % 4.48 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.07 % 5.30 % 2.09 % 4.48 % 2.21 % 4.04 % N/A N/A N/A Interest crediting rate for determining projected benefit obligation N/A 1.59 % N/A 1.37 % N/A 0.77 % N/A N/A N/A Interest crediting rate for determining net periodic pension expense N/A 1.37 % N/A 0.77 % N/A 0.68 % N/A N/A N/A We utilize a full yield curve approach to estimate the service and interest cost components by applying specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. This approach provides a correlation between projected benefit cash flows and the corresponding yield curve spot rates and provides a precise measurement of service and interest costs. The discount rate assumptions are based on the expected duration of the benefit payments for each of our defined benefit pension and postretirement plans as of the annual measurement date and are subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension and postretirement plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio. Assumed U.S. Health Care Cost Trend Our U.S. postretirement plan assumed annual rate of increase in the per capita cost of health care benefits is 6.7% for the plan year ending August 31, 2024. The rate is assumed to decrease on a straight-line basis to 4.0% for the plan year ending August 31, 2048 and remain at that level thereafter. Pension and Postretirement Expense Pension expense for fiscal 2023, 2022 and 2021 was $206,346, $188,001 and $169,471, respectively. Postretirement expense for fiscal 2023, 2022 and 2021 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 2023 and 2022 are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2023 August 31, 2022 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 $ 328,907 $ 2,011,658 $ 406,328 $ 2,337,120 $ 589,744 $ 734,271 Service cost 1,622 137,002 2,087 128,723 30,079 36,066 Interest cost 12,440 75,765 7,762 49,136 23,807 17,127 Participant contributions — 21,868 — 20,274 — — Acquisitions/divestitures/transfers — 21,941 — 36,262 28 — Amendments — (11,888) — (1,052) — — Special termination benefits — — — — 200 — Plan combinations — 319 — — — — Actuarial (gain) loss (13,635) (176,748) (70,541) (218,036) (122,473) (181,512) Benefits paid (17,463) (119,697) (16,729) (104,257) (19,698) (15,515) Exchange rate impact — 72,513 — (236,512) (709) (693) Benefit obligation, end of year $ 311,871 $ 2,032,733 $ 328,907 $ 2,011,658 $ 500,978 $ 589,744 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 233,260 $ 1,126,871 $ 291,652 $ 1,326,259 $ 25,793 $ 32,550 Actual return on plan assets (10,141) (104,173) (52,564) (119,123) (653) (4,985) Acquisitions/divestitures/transfers — 19,358 — 8,097 — — Employer contributions 10,940 126,996 10,901 120,322 22,949 13,743 Participant contributions — 21,868 — 20,274 — — Pension settlement — — — 378 — — Benefits paid (17,463) (119,697) (16,729) (104,257) (19,698) (15,515) Exchange rate impact — 55,164 — (125,079) — — Fair value of plan assets, end of year $ 216,596 $ 1,126,387 $ 233,260 $ 1,126,871 $ 28,391 $ 25,793 Funded status, end of year $ (95,275) $ (906,346) $ (95,647) $ (884,787) $ (472,587) $ (563,951) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,556 $ 124,600 $ 7,901 $ 148,836 $ — $ — Current liabilities (11,495) (64,913) (10,529) (60,642) (1,210) (1,267) Non-current liabilities (90,336) (966,033) (93,019) (972,981) (471,377) (562,684) Funded status, end of year $ (95,275) $ (906,346) $ (95,647) $ (884,787) $ (472,587) $ (563,951) 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, 2023 and 2022 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 $ 90,199 $ 324,500 $ 93,663 $ 370,478 $ (96,281) $ 23,526 Prior service (credit) cost — (19,138) — (4,478) 5,122 6,101 Accumulated other comprehensive (gain) loss, pre-tax $ 90,199 $ 305,362 $ 93,663 $ 366,000 $ (91,159) $ 29,627 Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2023 and 2022 is as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 309,898 $ 1,771,880 $ 325,991 $ 1,730,451 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, 2023 and 2022: 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 $ 101,830 $ 1,328,422 $ 103,548 $ 1,364,096 $ 500,978 $ 589,744 Fair value of plan assets — 297,495 — 330,473 28,391 25,793 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 $ 101,830 $ 1,036,344 $ 103,548 $ 1,073,411 Fair value of plan assets — 233,905 — 279,864 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 2024 and weighted-average plan assets allocations as of August 31, 2023 and 2022 by asset category for defined benefit pension plans are as follows: 2024 Target 2023 2022 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 27 % — % 19 % — % 21 % Debt securities 100 35 95 43 97 50 Cash and short-term investments — 6 5 6 3 4 Insurance contracts — 22 — 22 — 15 Other — 10 — 10 — 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, 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 The fair values of defined benefit pension and postretirement plan assets as of August 31, 2022 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ 4,954 $ 234,339 $ — $ 239,293 Fixed Income Non-U.S. government debt securities 168,705 — — 168,705 Non-U.S. corporate debt securities 16,238 — — 16,238 Mutual fund debt securities — 379,989 — 379,989 Cash and short-term investments 48,089 — — 48,089 Insurance contracts — 69,902 97,881 167,783 Other — 106,774 — 106,774 Total $ 237,986 $ 791,004 $ 97,881 $ 1,126,871 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 $259,053 in Level 2 assets, primarily made up of U.S. corporate debt securities of $161,031 and U.S. government, state and local debt securities of $55,217. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2022: Level 3 Assets Fiscal 2022 Beginning balance $ 130,934 Changes in fair value (33,053) Ending Balance $ 97,881 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 $169,664 in fiscal 2024 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 2024 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 2024 $ 18,726 $ 136,479 $ 13,473 2025 19,693 138,786 14,939 2026 20,485 144,204 16,542 2027 21,186 167,185 18,440 2028 21,824 184,746 20,189 2029-2033 114,568 981,670 130,673 Defined Contribution Plans

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Aug. 31, 2023
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	Share-Based Compensation Share Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan, as amended and approved by our shareholders in 2022 (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 127,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2023, there were 19,452,323 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 2023 2022 2021 Total share-based compensation expense included in Net income $ 1,913,051 $ 1,679,789 $ 1,342,951 Income tax benefit related to share-based compensation included in Net income 585,767 680,335 486,980 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, 2022 14,586,892 $ 283.16 Granted (1) 8,911,674 267.37 Vested (2) (6,919,616) 248.06 Forfeited (1,018,192) 291.38 Nonvested balance as of August 31, 2023 15,560,758 $ 289.19 (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2023, 2022 and 2021 was $267.37, $387.73 and $263.83, respectively. (2) The total grant-date fair value of restricted share units vested for fiscal 2023, 2022 and 2021 was $1,716,464, $1,343,403 and $1,156,501, respectively. As of August 31, 2023, there was $1,654,658 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.2 years. As of August 31, 2023, there were 509,901 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
	Aug. 31, 2023
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, 2023, our aggregate available authorization was $2,490,054 for our publicly announced open-market share purchase and these other share purchase programs. Our share purchase activity during fiscal 2023 is as follows: Accenture plc Class A Accenture Canada Shares Amount Shares Amount Open-market share purchases (1) 12,773,304 $ 3,631,369 — $ — Other share purchase programs — — 26,735 7,874 Other purchases (2) 2,540,236 691,160 — — Total 15,313,540 $ 4,322,529 26,735 $ 7,874 (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 2023, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs. Cancellation of Treasury Shares During fiscal 2023, we cancelled 8,828,496 Accenture plc Class A ordinary shares that were held as treasury shares and had an aggregate cost of $2,595,281. The effect of the cancellation of these treasury shares was recognized in Class A ordinary shares and Additional paid-in capital with the residual recorded in Retained earnings. There was no effect on total shareholders’ equity as a result of this cancellation. Dividends Our dividend activity during fiscal 2023 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, 2022 $ 1.12 October 13, 2022 $ 704,938 October 11, 2022 $ 629 $ 705,567 February 15, 2023 1.12 January 12, 2023 707,156 January 10, 2023 866 708,022 May 15, 2023 1.12 April 13, 2023 707,002 April 11, 2023 740 707,742 August 15, 2023 1.12 July 13, 2023 705,339 July 11, 2023 724 706,063 Total Dividends $ 2,824,435 $ 2,959 $ 2,827,394 The payment of cash dividends includes the net effect of $113,667 of additional restricted stock units being issued as a part of our share plans, which resulted in 391,233 restricted share units being issued. Subsequent Events On September 27, 2023, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.29 per share on our Class A ordinary shares for shareholders of record at the close of business on October 12, 2023, payable on November 15, 2023. On September 27, 2023, the Board of Directors of Accenture plc approved $4,000,000 in additional share repurchase authority, bringing Accenture’s total outstanding authority to $6,490,054.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2023
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, 2023 and 2022, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $1,793,000 and $1,349,000, respectively, of which all but approximately $51,000 and $49,000, 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, 2023 and 2022, we have issued or provided guarantees in the form of letters of credit and surety bonds of $1,294,653 and $1,116,298, 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, 2023, 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 October 27, 2020, the court issued an order largely denying Accenture’s motion to dismiss the claims against us. 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. 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 as described in Part I, Item 1A, Risk Factors – “Our work with government clients exposes us to additional risks inherent in the government contracting environment”. 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
	Aug. 31, 2023
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 2023 North America EMEA (1) Growth Markets (1) Total Revenues $ 30,295,587 $ 22,292,584 $ 11,523,574 $ 64,111,745 Depreciation and amortization (2) 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 (3) 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 (2) 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 (3) 3,981,668 2,564,167 894,961 7,440,796 Property & equipment, net 598,116 436,360 624,664 1,659,140 Fiscal 2021 Revenues $ 23,701,341 $ 17,407,187 $ 9,424,861 $ 50,533,389 Depreciation and amortization (2) 379,105 412,634 335,824 1,127,563 Operating income 3,907,883 2,346,176 1,367,470 7,621,529 Net assets as of August 31 (3) 3,141,318 1,705,397 722,018 5,568,733 Property & equipment, net 537,392 461,219 640,494 1,639,105 (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 new presentation. (2) 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. (3) 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 2023, 2022 and 2021, 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 2023 and 2022 and 2% during fiscal 2021. 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, 2023 August 31, 2022 August 31, 2021 United States 33 % 33 % 27 % India 15 17 17 Ireland 2 6 7 Revenues by industry group and type of work are as follows: Fiscal 2023 2022 2021 Industry Groups (1) Communications, Media & Technology $ 11,452,914 $ 12,199,797 $ 9,801,349 Financial Services 12,131,531 11,810,582 9,932,523 Health & Public Service 12,560,458 11,226,464 9,498,234 Products 19,103,892 18,275,419 14,438,537 Resources 8,862,950 8,082,043 6,862,746 Total $ 64,111,745 $ 61,594,305 $ 50,533,389 Type of Work Consulting $ 33,613,008 $ 34,075,856 $ 27,337,699 Managed Services (2) 30,498,737 27,518,449 23,195,690 Total $ 64,111,745 $ 61,594,305 $ 50,533,389 (1) Effective June 1, 2022, we revised the reporting of our industry groups for the movement of Aerospace & Defense from Communications, Media & Technology to Products. Prior period amounts have been reclassified to conform with the current period presentation. (2) Previously referred to as our outsourcing business.

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Aug. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA (UNAUDITED)	Quarterly Data (unaudited) 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 Fiscal 2022 First Second Third Fourth Annual Revenues $ 14,965,153 $ 15,046,693 $ 16,158,803 $ 15,423,656 $ 61,594,305 Cost of services 10,048,364 10,522,734 10,844,069 10,477,599 41,892,766 Operating income 2,434,294 2,061,580 2,603,118 2,268,189 9,367,181 Net income 1,819,730 1,657,529 1,819,316 1,692,385 6,988,960 Net income attributable to Accenture plc 1,791,024 1,634,942 1,786,075 1,665,128 6,877,169 Weighted average Class A ordinary shares: —Basic 632,280,932 633,956,712 632,749,442 632,095,422 632,762,710 —Diluted 644,922,661 644,127,093 641,004,741 640,914,760 642,839,181 Earnings per Class A ordinary share: —Basic $ 2.83 $ 2.58 $ 2.82 $ 2.63 $ 10.87 —Diluted $ 2.78 $ 2.54 $ 2.79 $ 2.60 $ 10.71

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2023
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, 2023 and 2022, 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 fee and are based on an assessment of our anticipated performance, historical experience and other information available at the time. Our performance obligations are satisfied over time as work progresses or at a point in time. The majority of our revenues are recognized over time based on the extent of progress towards satisfying our performance obligations. The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. 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. 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 publicly-traded and privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Investments are periodically assessed for other-than-temporary impairment. If an investment is deemed to have experienced an other-than-temporary decline below its basis, we reduce the carrying amount of the investment to its estimated fair value. Our non-current investments are as follows: August 31, 2023 August 31, 2022 Equity method investments $ 23,985 $ 164,164 Investments without readily determinable fair values 173,458 153,808 Total non-current investments $ 197,443 $ 317,972 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. As of August 31, 2022, our equity method investments consisted primarily of an investment in Duck Creek Technologies. On March 30, 2023, Duck Creek Technologies was acquired by Vista Equity Partners for $19.00 per share. As part of this transaction, we received proceeds of $400,355 and recorded a gain of $252,920 in Other income (expense), net during fiscal 2023. 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 2023 and 2022, respectively. Fiscal 2023 2022 Depreciation $ 620,659 $ 591,748 Amortization—Deferred transition 339,139 280,093 Amortization—Intangible assets 440,957 438,897 Operating lease cost 868,082 769,806 Other 12,248 7,672 Total depreciation, amortization and other $ 2,281,085 $ 2,088,216
Property and Equipment	Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years
Goodwill	Goodwill
Long-Lived Assets	Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one
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
	Aug. 31, 2023
Accounting Policies [Abstract]
Schedule of Investments	Our non-current investments are as follows: August 31, 2023 August 31, 2022 Equity method investments $ 23,985 $ 164,164 Investments without readily determinable fair values 173,458 153,808 Total non-current investments $ 197,443 $ 317,972
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 2023 and 2022, respectively. Fiscal 2023 2022 Depreciation $ 620,659 $ 591,748 Amortization—Deferred transition 339,139 280,093 Amortization—Intangible assets 440,957 438,897 Operating lease cost 868,082 769,806 Other 12,248 7,672 Total depreciation, amortization and other $ 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 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years The components of Property and equipment, net are as follows: August 31, 2023 August 31, 2022 Buildings and land $ — $ 5,609 Computers, related equipment and software 2,112,846 2,154,989 Furniture and fixtures 433,473 442,499 Leasehold improvements 1,558,373 1,546,230 Property and equipment, gross 4,104,692 4,149,327 Total accumulated depreciation (2,574,685) (2,490,187) Property and equipment, net $ 1,530,007 $ 1,659,140
Schedule of Operating Expenses	Selected components of operating expenses are as follows: Fiscal 2023 2022 2021 Research and development costs $ 1,298,657 $ 1,123,296 $ 1,118,320 Advertising costs (1) 100,652 119,202 171,883 Provision for (release of) doubtful accounts (2) 3,856 (2,284) 6,199 (1) Advertising costs are expensed as incurred. (2)
Schedule of Business Optimization Costs	Total b usiness optimization costs by reportable operating segment are as follows: Fiscal 2023 North America $ 464,879 EMEA (1) 438,093 Growth Markets (1) 160,174 Total business optimization costs $ 1,063,146

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
	Aug. 31, 2023
Revenues [Abstract]
Schedule of Revenue	The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): As of August 31, 2023 As of August 31, 2022 Receivables $ 10,690,713 $ 10,484,211 Contract assets (current) 1,536,473 1,292,564 Receivables and contract assets, net of allowance (current) 12,227,186 11,776,775 Contract assets (non-current) 106,994 46,844 Deferred revenues (current) 4,907,152 4,478,048 Deferred revenues (non-current) 653,954 712,715

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Aug. 31, 2023
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	Basic and diluted earnings per share are calculated as follows: Fiscal 2023 2022 2021 Basic Earnings per share Net income attributable to Accenture plc $ 6,871,557 $ 6,877,169 $ 5,906,809 Basic weighted average Class A ordinary shares 630,608,186 632,762,710 634,745,073 Basic earnings per share $ 10.90 $ 10.87 $ 9.31 Diluted Earnings per share Net income attributable to Accenture plc $ 6,871,557 $ 6,877,169 $ 5,906,809 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 7,204 7,348 6,539 Net income for diluted earnings per share calculation $ 6,878,761 $ 6,884,517 $ 5,913,348 Basic weighted average Class A ordinary shares 630,608,186 632,762,710 634,745,073 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 660,420 675,949 702,567 Diluted effect of employee compensation related to Class A ordinary shares 7,207,770 9,045,668 10,344,620 Diluted effect of share purchase plans related to Class A ordinary shares 115,240 354,854 116,782 Diluted weighted average Class A ordinary shares 638,591,616 642,839,181 645,909,042 Diluted earnings per share $ 10.77 $ 10.71 $ 9.16 (1)

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Aug. 31, 2023
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 2023 2022 2021 Foreign currency translation Beginning balance $ (1,852,320) $ (975,064) $ (1,010,279) Foreign currency translation 349,151 (904,530) 36,562 Income tax benefit (expense) 918 6,975 (346) Portion attributable to noncontrolling interests (8,381) 20,299 (1,001) Foreign currency translation, net of tax 341,688 (877,256) 35,215 Ending balance (1,510,632) (1,852,320) (975,064) Defined benefit plans Beginning balance (348,771) (559,958) (615,223) Actuarial gains (losses) 147,499 238,865 (50,166) Pension settlement (9,481) — 39,016 Prior service costs arising during the period 11,888 1,052 27,570 Reclassifications into net periodic pension and 34,634 51,061 49,864 Income tax benefit (expense) (62,147) (79,567) (10,959) Portion attributable to noncontrolling interests (125) (224) (60) Defined benefit plans, net of tax 122,268 211,187 55,265 Ending balance (226,503) (348,771) (559,958) Cash flow hedges Beginning balance 10,749 115,525 63,714 Unrealized gain (loss) (64,331) (14,310) 168,244 Reclassification adjustments into Cost of services 27,865 (92,275) (102,676) Income tax benefit (expense) 19,734 1,698 (13,701) Portion attributable to noncontrolling interests 17 111 (56) Cash flow hedges, net of tax (16,715) (104,776) 51,811 Ending balance (1) (5,966) 10,749 115,525 Investments Beginning balance — — (49) Unrealized gain (loss) — — 49 Income tax benefit (expense) — — — Portion attributable to noncontrolling interests — — — Investments, net of tax — — 49 Ending balance — — — Accumulated other comprehensive loss $ (1,743,101) $ (2,190,342) $ (1,419,497) (1)

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Aug. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years The components of Property and equipment, net are as follows: August 31, 2023 August 31, 2022 Buildings and land $ — $ 5,609 Computers, related equipment and software 2,112,846 2,154,989 Furniture and fixtures 433,473 442,499 Leasehold improvements 1,558,373 1,546,230 Property and equipment, gross 4,104,692 4,149,327 Total accumulated depreciation (2,574,685) (2,490,187) Property and equipment, net $ 1,530,007 $ 1,659,140

BUSINESS COMBINATIONS AND DIS_2

BUSINESS COMBINATIONS AND DISPOSITIONS (Tables)	12 Months Ended
	Aug. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Business Combination Disclosure [Text Block]	The table below gives additional details related to these acquisitions: Fiscal 2023 2022 2021 Total consideration $ 2,482,109 $ 3,416,981 $ 4,109,145 Goodwill 2,094,972 2,758,893 3,388,948 Intangible assets 544,661 737,040 983,910

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Aug. 31, 2023
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 (1) North America $ 6,618,198 $ 1,133,033 $ (6,649) $ 7,744,582 $ 1,145,007 $ (13,539) $ 8,876,050 EMEA 3,340,503 1,482,552 (644,202) 4,178,853 596,341 376,955 5,152,149 Growth Markets 1,167,160 127,394 (84,696) 1,209,858 389,318 (54,372) 1,544,804 Total $ 11,125,861 $ 2,742,979 $ (735,547) $ 13,133,293 $ 2,130,666 $ 309,044 $ 15,573,003 (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 new presentation.
Schedule of Intangible Assets	Our definite-lived intangible assets by major asset class are as follows: August 31, 2022 August 31, 2023 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 2,498,001 $ (842,056) $ 1,655,945 $ 2,842,257 $ (999,604) $ 1,842,653 Technology 283,251 (96,782) 186,469 289,989 (141,022) 148,967 Patents 126,950 (70,745) 56,205 123,579 (70,472) 53,107 Other 62,875 (30,686) 32,189 65,138 (36,908) 28,230 Total $ 2,971,077 $ (1,040,269) $ 1,930,808 $ 3,320,963 $ (1,248,006) $ 2,072,957
Schedule of Intangible Assets, Future Amortization Expense	Estimated future amortization related to intangible assets held as of August 31, 2023 is as follows: Fiscal Year Estimated Amortization 2024 $ 427,055 2025 392,674 2026 343,203 2027 278,129 2028 246,667 Thereafter 385,229 Total $ 2,072,957

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Aug. 31, 2023
Leases [Abstract]
Schedule of Lease Costs	As of August 31, 2023 and 2022, 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 2023 2022 Operating lease cost $ 868,082 $ 769,806 Variable lease cost 213,078 187,087 Sublease income (17,061) (16,804) Total $ 1,064,099 $ 940,089
Schedule of Supplemental Lease Information	Supplemental information related to operating lease transactions is as follows: Fiscal 2023 2022 Lease liability payments $ 768,797 $ 730,815 Lease assets obtained in exchange for liabilities 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, 2023: Lease Payments Sublease Receipts 2024 $ 705,584 $ (12,793) 2025 608,099 (9,827) 2026 475,299 (6,960) 2027 375,738 (6,397) 2028 292,983 (6,301) Thereafter 939,243 (6,268) Total lease payments (receipts) $ 3,396,946 $ (48,546) Less interest (395,815) Total lease liabilities $ 3,001,131

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Aug. 31, 2023
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, 2023 August 31, 2022 Assets Cash Flow Hedges Other current assets $ 52,995 $ 89,867 Other non-current assets 44,739 69,209 Other Derivatives Other current assets 6,686 8,657 Total assets $ 104,420 $ 167,733 Liabilities Cash Flow Hedges Other accrued liabilities $ 50,020 $ 61,156 Other non-current liabilities 26,076 42,537 Other Derivatives Other accrued liabilities 38,645 83,792 Total liabilities $ 114,741 $ 187,485 Total fair value $ (10,321) $ (19,752) Total notional value $ 13,390,031 $ 11,095,604
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, 2023 August 31, 2022 Net derivative assets $ 50,528 $ 140,073 Net derivative liabilities 60,849 159,825 Total fair value $ (10,321) $ (19,752)

BORROWINGS AND INDEBTEDNESS (Ta

BORROWINGS AND INDEBTEDNESS (Tables)	12 Months Ended
	Aug. 31, 2023
Debt Disclosure [Abstract]
Schedule of Borrowing Facilities	As of August 31, 2023, we had the following borrowing facilities: Credit Facilities Syndicated loan facility (1) $ 3,000,000 Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,777,938 Local guaranteed and non-guaranteed lines of credit (3) 246,818 Total $ 5,024,756 (1) This facility, which matures on April 24, 2026, 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, 2023, we had $100,000 of commercial paper outstanding and backed by this facility, with a weighted-average effective interest rate of 5.4%. We did not have any commercial paper outstanding as of August 31, 2022. (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, 2023 and 2022, 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, 2023 and 2022, we had no borrowings under these various facilities.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Current and Deferred Income Taxes Expense	Fiscal 2023 2022 2021 Current taxes U.S. federal $ 422,435 $ 298,685 $ 218,064 U.S. state and local 220,043 152,862 95,662 Non-U.S. 1,762,277 1,968,954 1,395,915 Total current tax expense 2,404,755 2,420,501 1,709,641 Deferred taxes U.S. federal (334,942) (202,318) 7,767 U.S. state and local (63,098) (48,597) (5,400) Non-U.S. 129,087 37,621 58,563 Total deferred tax (benefit) expense (268,953) (213,294) 60,930 Total $ 2,135,802 $ 2,207,207 $ 1,770,571
Schedule of Components of Income Before Income Taxes	The components of Income before income taxes are as follows: Fiscal 2023 2022 2021 U.S. sources $ 1,562,011 $ 1,644,380 $ 1,597,820 Non-U.S. sources 7,577,321 7,551,787 6,163,296 Total $ 9,139,332 $ 9,196,167 $ 7,761,116
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 2023 2022 (2) 2021 (2) U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % U.S. state and local taxes, net 1.3 1.1 1.2 Non-U.S. operations taxed at other rates 1.4 0.8 1.1 Final determinations (1) (1.0) (0.9) (1.7) Other net activity in unrecognized tax benefits 3.2 3.0 2.8 Excess tax benefits from share based payments (1.3) (3.0) (2.1) Foreign-derived intangible income deduction (2.3) (1.1) (0.9) Other, net 1.1 3.1 1.4 Effective income tax rate 23.4 % 24.0 % 22.8 % (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, 2023 August 31, 2022 (1) Deferred tax assets Pensions $ 518,782 $ 501,475 Compensation and benefits 909,894 930,284 Share-based compensation 518,126 436,740 Tax credit carryforwards 1,380,841 940,640 Net operating loss carryforwards 172,690 180,610 Deferred amortization deductions 842,471 852,513 Indirect effects of unrecognized tax benefits 315,145 356,841 Licenses and other intangibles 1,089,720 1,322,464 Leases 715,393 759,399 Capitalized research costs 363,135 — Other 657,346 477,143 Total deferred tax assets 7,483,543 6,758,109 Valuation allowance (1,480,678) (1,056,022) Deferred tax assets, net of valuation allowance 6,002,865 5,702,087 Deferred tax liabilities Pensions (205,411) (146,553) Revenue recognition (77,864) (106,580) Investments in subsidiaries (176,539) (162,873) Intangibles (647,477) (581,105) Leases (625,190) (687,428) Other (510,786) (334,932) Total deferred tax liabilities (2,243,267) (2,019,471) Net deferred tax assets $ 3,759,598 $ 3,682,616 (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 2023 2022 Balance, beginning of year $ 1,469,336 $ 1,344,460 Additions for tax positions related to the current year 446,929 356,089 Additions for tax positions related to prior years 99,926 29,060 Reductions for tax positions related to prior years (152,799) (69,023) Statute of limitations expirations (72,039) (62,393) Settlements with tax authorities (60,292) (2,109) Cumulative translation adjustment 13,420 (126,748) Balance, end of year $ 1,744,481 $ 1,469,336

RETIREMENT AND PROFIT SHARING_2

RETIREMENT AND PROFIT SHARING PLANS (Tables)	12 Months Ended
	Aug. 31, 2023
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, 2023 August 31, 2022 August 31, 2021 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 5.00 % 4.68 % 4.25 % 3.99 % 2.50 % 2.41 % 5.00 % 4.28 % 2.53 % Discount rate for determining net periodic pension expense 4.25 % 3.99 % 2.50 % 2.41 % 2.50 % 2.27 % 4.28 % 2.53 % 2.51 % Long term rate of return on plan assets 3.50 % 3.19 % 3.50 % 2.23 % 3.50 % 2.63 % 2.88 % 2.89 % 3.06 % Rate of increase in future compensation for determining projected benefit obligation 2.07 % 5.13 % 2.07 % 5.30 % 2.09 % 4.48 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.07 % 5.30 % 2.09 % 4.48 % 2.21 % 4.04 % N/A N/A N/A Interest crediting rate for determining projected benefit obligation N/A 1.59 % N/A 1.37 % N/A 0.77 % N/A N/A N/A Interest crediting rate for determining net periodic pension expense N/A 1.37 % N/A 0.77 % N/A 0.68 % 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 2023 and 2022 are as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2023 August 31, 2022 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 $ 328,907 $ 2,011,658 $ 406,328 $ 2,337,120 $ 589,744 $ 734,271 Service cost 1,622 137,002 2,087 128,723 30,079 36,066 Interest cost 12,440 75,765 7,762 49,136 23,807 17,127 Participant contributions — 21,868 — 20,274 — — Acquisitions/divestitures/transfers — 21,941 — 36,262 28 — Amendments — (11,888) — (1,052) — — Special termination benefits — — — — 200 — Plan combinations — 319 — — — — Actuarial (gain) loss (13,635) (176,748) (70,541) (218,036) (122,473) (181,512) Benefits paid (17,463) (119,697) (16,729) (104,257) (19,698) (15,515) Exchange rate impact — 72,513 — (236,512) (709) (693) Benefit obligation, end of year $ 311,871 $ 2,032,733 $ 328,907 $ 2,011,658 $ 500,978 $ 589,744 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 233,260 $ 1,126,871 $ 291,652 $ 1,326,259 $ 25,793 $ 32,550 Actual return on plan assets (10,141) (104,173) (52,564) (119,123) (653) (4,985) Acquisitions/divestitures/transfers — 19,358 — 8,097 — — Employer contributions 10,940 126,996 10,901 120,322 22,949 13,743 Participant contributions — 21,868 — 20,274 — — Pension settlement — — — 378 — — Benefits paid (17,463) (119,697) (16,729) (104,257) (19,698) (15,515) Exchange rate impact — 55,164 — (125,079) — — Fair value of plan assets, end of year $ 216,596 $ 1,126,387 $ 233,260 $ 1,126,871 $ 28,391 $ 25,793 Funded status, end of year $ (95,275) $ (906,346) $ (95,647) $ (884,787) $ (472,587) $ (563,951) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,556 $ 124,600 $ 7,901 $ 148,836 $ — $ — Current liabilities (11,495) (64,913) (10,529) (60,642) (1,210) (1,267) Non-current liabilities (90,336) (966,033) (93,019) (972,981) (471,377) (562,684) Funded status, end of year $ (95,275) $ (906,346) $ (95,647) $ (884,787) $ (472,587) $ (563,951)
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, 2023 and 2022 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 $ 90,199 $ 324,500 $ 93,663 $ 370,478 $ (96,281) $ 23,526 Prior service (credit) cost — (19,138) — (4,478) 5,122 6,101 Accumulated other comprehensive (gain) loss, pre-tax $ 90,199 $ 305,362 $ 93,663 $ 366,000 $ (91,159) $ 29,627
Schedule of Accumulated Benefit Obligation	The accumulated benefit obligation for defined benefit pension plans as of August 31, 2023 and 2022 is as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 309,898 $ 1,771,880 $ 325,991 $ 1,730,451
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, 2023 and 2022: 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 $ 101,830 $ 1,328,422 $ 103,548 $ 1,364,096 $ 500,978 $ 589,744 Fair value of plan assets — 297,495 — 330,473 28,391 25,793
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 $ 101,830 $ 1,036,344 $ 103,548 $ 1,073,411 Fair value of plan assets — 233,905 — 279,864
Schedule of Weighted-Average Plan Assets Allocation	Our target allocation for fiscal 2024 and weighted-average plan assets allocations as of August 31, 2023 and 2022 by asset category for defined benefit pension plans are as follows: 2024 Target 2023 2022 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 27 % — % 19 % — % 21 % Debt securities 100 35 95 43 97 50 Cash and short-term investments — 6 5 6 3 4 Insurance contracts — 22 — 22 — 15 Other — 10 — 10 — 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, 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 fair values of defined benefit pension and postretirement plan assets as of August 31, 2022 are as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ 4,954 $ 234,339 $ — $ 239,293 Fixed Income Non-U.S. government debt securities 168,705 — — 168,705 Non-U.S. corporate debt securities 16,238 — — 16,238 Mutual fund debt securities — 379,989 — 379,989 Cash and short-term investments 48,089 — — 48,089 Insurance contracts — 69,902 97,881 167,783 Other — 106,774 — 106,774 Total $ 237,986 $ 791,004 $ 97,881 $ 1,126,871
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 2023: Level 3 Assets Fiscal 2023 Beginning balance $ 97,881 Changes in fair value 110,029 Ending Balance $ 207,910 The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2022: Level 3 Assets Fiscal 2022 Beginning balance $ 130,934 Changes in fair value (33,053) Ending Balance $ 97,881
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 2024 $ 18,726 $ 136,479 $ 13,473 2025 19,693 138,786 14,939 2026 20,485 144,204 16,542 2027 21,186 167,185 18,440 2028 21,824 184,746 20,189 2029-2033 114,568 981,670 130,673

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Aug. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Share-Based Compensation	A summary of information with respect to share-based compensation is as follows: Fiscal 2023 2022 2021 Total share-based compensation expense included in Net income $ 1,913,051 $ 1,679,789 $ 1,342,951 Income tax benefit related to share-based compensation included in Net income 585,767 680,335 486,980
Schedule of Restricted Share Unit Activity	Restricted share unit activity during fiscal 2023 is as follows: Number of Restricted Weighted Average Nonvested balance as of August 31, 2022 14,586,892 $ 283.16 Granted (1) 8,911,674 267.37 Vested (2) (6,919,616) 248.06 Forfeited (1,018,192) 291.38 Nonvested balance as of August 31, 2023 15,560,758 $ 289.19 (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2023, 2022 and 2021 was $267.37, $387.73 and $263.83, respectively. (2)

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Aug. 31, 2023
Equity [Abstract]
Schedule of Share Purchase and Redemption Activity	Our share purchase activity during fiscal 2023 is as follows: Accenture plc Class A Accenture Canada Shares Amount Shares Amount Open-market share purchases (1) 12,773,304 $ 3,631,369 — $ — Other share purchase programs — — 26,735 7,874 Other purchases (2) 2,540,236 691,160 — — Total 15,313,540 $ 4,322,529 26,735 $ 7,874 (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 Dividend	Our dividend activity during fiscal 2023 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, 2022 $ 1.12 October 13, 2022 $ 704,938 October 11, 2022 $ 629 $ 705,567 February 15, 2023 1.12 January 12, 2023 707,156 January 10, 2023 866 708,022 May 15, 2023 1.12 April 13, 2023 707,002 April 11, 2023 740 707,742 August 15, 2023 1.12 July 13, 2023 705,339 July 11, 2023 724 706,063 Total Dividends $ 2,824,435 $ 2,959 $ 2,827,394

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Aug. 31, 2023
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 2023 North America EMEA (1) Growth Markets (1) Total Revenues $ 30,295,587 $ 22,292,584 $ 11,523,574 $ 64,111,745 Depreciation and amortization (2) 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 (3) 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 (2) 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 (3) 3,981,668 2,564,167 894,961 7,440,796 Property & equipment, net 598,116 436,360 624,664 1,659,140 Fiscal 2021 Revenues $ 23,701,341 $ 17,407,187 $ 9,424,861 $ 50,533,389 Depreciation and amortization (2) 379,105 412,634 335,824 1,127,563 Operating income 3,907,883 2,346,176 1,367,470 7,621,529 Net assets as of August 31 (3) 3,141,318 1,705,397 722,018 5,568,733 Property & equipment, net 537,392 461,219 640,494 1,639,105 (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 new presentation. (2) 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. (3) 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, 2023 August 31, 2022 August 31, 2021 United States 33 % 33 % 27 % India 15 17 17 Ireland 2 6 7
Schedule of Revenues by Industry Group and Type of Work	Revenues by industry group and type of work are as follows: Fiscal 2023 2022 2021 Industry Groups (1) Communications, Media & Technology $ 11,452,914 $ 12,199,797 $ 9,801,349 Financial Services 12,131,531 11,810,582 9,932,523 Health & Public Service 12,560,458 11,226,464 9,498,234 Products 19,103,892 18,275,419 14,438,537 Resources 8,862,950 8,082,043 6,862,746 Total $ 64,111,745 $ 61,594,305 $ 50,533,389 Type of Work Consulting $ 33,613,008 $ 34,075,856 $ 27,337,699 Managed Services (2) 30,498,737 27,518,449 23,195,690 Total $ 64,111,745 $ 61,594,305 $ 50,533,389 (1) Effective June 1, 2022, we revised the reporting of our industry groups for the movement of Aerospace & Defense from Communications, Media & Technology to Products. Prior period amounts have been reclassified to conform with the current period presentation. (2) Previously referred to as our outsourcing business.

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Aug. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	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 Fiscal 2022 First Second Third Fourth Annual Revenues $ 14,965,153 $ 15,046,693 $ 16,158,803 $ 15,423,656 $ 61,594,305 Cost of services 10,048,364 10,522,734 10,844,069 10,477,599 41,892,766 Operating income 2,434,294 2,061,580 2,603,118 2,268,189 9,367,181 Net income 1,819,730 1,657,529 1,819,316 1,692,385 6,988,960 Net income attributable to Accenture plc 1,791,024 1,634,942 1,786,075 1,665,128 6,877,169 Weighted average Class A ordinary shares: —Basic 632,280,932 633,956,712 632,749,442 632,095,422 632,762,710 —Diluted 644,922,661 644,127,093 641,004,741 640,914,760 642,839,181 Earnings per Class A ordinary share: —Basic $ 2.83 $ 2.58 $ 2.82 $ 2.63 $ 10.87 —Diluted $ 2.78 $ 2.54 $ 2.79 $ 2.60 $ 10.71

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($)	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Basis of Presentation [Line Items]
Allowance for credit losses for client receivables and contract assets	$ 26,343,000	$ 25,786,000
Goodwill impairment	0	0
Restructuring Charges	$ 1,063,146,000	$ 0	$ 0
Minimum
Basis of Presentation [Line Items]
Finite-lived intangible asset useful life	1 year
Maximum
Basis of Presentation [Line Items]
Finite-lived intangible asset useful life	15 years
Technology Integration Consulting Services | Minimum
Basis of Presentation [Line Items]
Contracts duration	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%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Investments (Details) - USD ($)	12 Months Ended
	Aug. 31, 2023	Mar. 30, 2023	Aug. 31, 2022
Accounting Policies [Abstract]
Equity method investments	$ 23,985,000		$ 164,164,000
Investments without readily determinable fair values	173,458,000		153,808,000
Total non-current investments	197,443,000		$ 317,972,000
Duck Creek Technologies
Schedule of Equity Method Investments [Line Items]
Proceeds from the sale of businesses and investments, net of cash transferred	400,355,000
Gain on disposal of equity method investment	$ 252,920,000
Duck Creek Technologies | Vista Equity Partners
Schedule of Equity Method Investments [Line Items]
Business acquisition, share price (in dollars per share)		$ 19

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Depreciation and Amortization (Details) - USD ($)	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Accounting Policies [Abstract]
Depreciation	$ 620,659,000	$ 591,748,000	$ 512,051,000
Amortization—Deferred transition	339,139,000	280,093,000	297,216,000
Amortization—Intangible assets	440,957,000	438,897,000	312,706,000
Operating lease cost	868,082,000	769,806,000
Other	12,248,000	7,672,000
Total depreciation, amortization and other	$ 2,281,085,000	$ 2,088,216,000	$ 1,891,242,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	Aug. 31, 2023
Computers, related equipment and software | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	2 years
Computers, related equipment and software | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	7 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Leasehold improvements | 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, 2023	Aug. 31, 2022	Aug. 31, 2021
Accounting Policies [Abstract]
Research and development costs	$ 1,298,657	$ 1,123,296	$ 1,118,320
Advertising costs	100,652	119,202	171,883
Provision for (release of) doubtful accounts	$ 3,856	$ (2,284)	$ 6,199

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Business Optimization (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021	Aug. 31, 2024
Basis of Presentation [Line Items]
Total business optimization costs	$ 1,063,146	$ 0	$ 0
Expected business optimization costs	1,500,000
Employee Severance and Other Personnel Costs
Basis of Presentation [Line Items]
Total business optimization costs	769,909
Facility Closing
Basis of Presentation [Line Items]
Total business optimization costs	293,237
Forecast
Basis of Presentation [Line Items]
Expected business optimization costs				$ 450,000
North America
Basis of Presentation [Line Items]
Total business optimization costs	464,879
EMEA
Basis of Presentation [Line Items]
Total business optimization costs	438,093
Growth Markets
Basis of Presentation [Line Items]
Total business optimization costs	$ 160,174

REVENUES - Additional Informati

REVENUES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 26,000,000	$ 24,000,000
Deferred Transition Revenues	653,954	712,715
Deferred Transition Costs	851,972	807,940
Amortization—Deferred transition	339,139	280,093	$ 297,216
Contract with Customer, Liability, Revenue Recognized	$ 3,900,000	$ 3,700,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-09-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Percentage	67%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Percentage	13%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year

REVENUES - Schedule of Revenue

REVENUES - Schedule of Revenue (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Contract Balances [Abstract]
Receivables	$ 10,690,713	$ 10,484,211
Contract assets (current)	1,536,473	1,292,564
Receivables and contract assets, net of allowance (current)	12,227,186	11,776,775
Contract assets (non-current)	106,994	46,844
Deferred revenues (current)	4,907,152	4,478,048
Deferred revenues (non-current)	$ 653,954	$ 712,715

EARNINGS PER SHARE - Basic and

EARNINGS PER SHARE - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Nov. 30, 2021	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Basic Earnings per share
Net income attributable to Accenture plc	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 1,665,128	$ 1,786,075	$ 1,634,942	$ 1,791,024	$ 6,871,557	$ 6,877,169	$ 5,906,809
Basic weighted average Class A ordinary shares (in shares)	629,922,331	631,535,162	630,845,147	630,137,262	632,095,422	632,749,442	633,956,712	632,280,932	630,608,186	632,762,710	634,745,073
Basic earnings per share (in dollars per share)	$ 2.18	$ 3.18	$ 2.42	$ 3.12	$ 2.63	$ 2.82	$ 2.58	$ 2.83	$ 10.90	$ 10.87	$ 9.31
Diluted Earnings per share
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 1,665,128	$ 1,786,075	$ 1,634,942	$ 1,791,024	$ 6,871,557	$ 6,877,169	$ 5,906,809
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc.									7,204	7,348	6,539
Net income for diluted earnings per share calculation									$ 6,878,761	$ 6,884,517	$ 5,913,348
Basic weighted average Class A ordinary shares (in shares)	629,922,331	631,535,162	630,845,147	630,137,262	632,095,422	632,749,442	633,956,712	632,280,932	630,608,186	632,762,710	634,745,073
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (in shares)									660,420	675,949	702,567
Diluted effect employee compensation related to Class A ordinary shares (in shares)									7,207,770	9,045,668	10,344,620
Diluted effect of share purchase plans related to Class A ordinary shares (in shares)									115,240	354,854	116,782
Diluted weighted average Class A ordinary shares (in shares)	639,249,070	638,743,434	637,735,390	638,766,821	640,914,760	641,004,741	644,127,093	644,922,661	638,591,616	642,839,181	645,909,042
Diluted earnings per share (in dollars per share)	$ 2.15	$ 3.15	$ 2.39	$ 3.08	$ 2.60	$ 2.79	$ 2.54	$ 2.78	$ 10.77	$ 10.71	$ 9.16

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Foreign currency translation
Beginning balance	$ (1,852,320)	$ (975,064)	$ (1,010,279)
Foreign currency translation	349,151	(904,530)	36,562
Income tax benefit (expense)	918	6,975	(346)
Portion attributable to noncontrolling interests	(8,381)	20,299	(1,001)
Foreign currency translation, net of tax	341,688	(877,256)	35,215
Ending balance	(1,510,632)	(1,852,320)	(975,064)
Defined benefit plans
Beginning balance	(348,771)	(559,958)	(615,223)
Actuarial gains (losses)	147,499	238,865	(50,166)
Pension settlement	(9,481)	0	39,016
Prior service costs arising during the period	11,888	1,052	27,570
Reclassifications into net periodic pension and post-retirement expense	34,634	51,061	49,864
Income tax benefit (expense)	(62,147)	(79,567)	(10,959)
Portion attributable to noncontrolling interests	(125)	(224)	(60)
Defined benefit plans, net of tax	122,268	211,187	55,265
Ending balance	(226,503)	(348,771)	(559,958)
Cash flow hedges
Beginning balance	10,749	115,525	63,714
Unrealized gain (loss)	(64,331)	(14,310)	168,244
Reclassification adjustments into Cost of services	27,865	(92,275)	(102,676)
Income tax benefit (expense)	19,734	1,698	(13,701)
Portion attributable to noncontrolling interests	17	111	(56)
Cash flow hedges, net of tax	(16,715)	(104,776)	51,811
Ending balance	(5,966)	10,749	115,525
Investments
Beginning balance	0	0	(49)
Unrealized gain (loss)	0	0	49
Income tax benefit (expense)	0	0	0
Portion attributable to noncontrolling interests	0	0	0
Investments, net of tax	0	0	49
Ending balance	0	0	0
Accumulated other comprehensive loss	(1,743,101)	$ (2,190,342)	$ (1,419,497)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	$ 2,975

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,104,692	$ 4,149,327
Total accumulated depreciation	(2,574,685)	(2,490,187)
Property and equipment, net	1,530,007	1,659,140	$ 1,639,105
Depreciation expense	620,659	591,748	$ 512,051
Buildings and land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	0	5,609
Computers, related equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,112,846	2,154,989
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	433,473	442,499
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,558,373	$ 1,546,230

BUSINESS COMBINATIONS AND DIS_3

BUSINESS COMBINATIONS AND DISPOSITIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Business Acquisition [Line Items]
Goodwill	$ 15,573,003	$ 13,133,293	$ 11,125,861
Non-operating loss on disposal of business	$ 0	96,294	0
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	15 years
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Total consideration	$ 2,482,109	3,416,981	4,109,145
Goodwill	2,094,972	2,758,893	3,388,948
Intangible assets	$ 544,661	$ 737,040	$ 983,910
Series of Individually Immaterial Business Acquisitions | Minimum
Business Acquisition [Line Items]
Finite-lived intangible asset useful life	1 year
Series of Individually Immaterial Business Acquisitions | Maximum
Business Acquisition [Line Items]
Finite-lived intangible asset useful life	15 years

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 13,133,293	$ 11,125,861
Additions/ Adjustments	2,130,666	2,742,979
Foreign Currency Translation	309,044	(735,547)
Goodwill, Ending Balance	15,573,003	13,133,293
North America
Goodwill [Line Items]
Goodwill, Beginning Balance	7,744,582	6,618,198
Additions/ Adjustments	1,145,007	1,133,033
Foreign Currency Translation	(13,539)	(6,649)
Goodwill, Ending Balance	8,876,050	7,744,582
EMEA
Goodwill [Line Items]
Goodwill, Beginning Balance	4,178,853	3,340,503
Additions/ Adjustments	596,341	1,482,552
Foreign Currency Translation	376,955	(644,202)
Goodwill, Ending Balance	5,152,149	4,178,853
Growth Markets
Goodwill [Line Items]
Goodwill, Beginning Balance	1,209,858	1,167,160
Additions/ Adjustments	389,318	127,394
Foreign Currency Translation	(54,372)	(84,696)
Goodwill, Ending Balance	$ 1,544,804	$ 1,209,858

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 3,320,963	$ 2,971,077
Accumulated Amortization	(1,248,006)	(1,040,269)
Total	2,072,957	1,930,808
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,842,257	2,498,001
Accumulated Amortization	(999,604)	(842,056)
Total	1,842,653	1,655,945
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	289,989	283,251
Accumulated Amortization	(141,022)	(96,782)
Total	148,967	186,469
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	123,579	126,950
Accumulated Amortization	(70,472)	(70,745)
Total	53,107	56,205
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	65,138	62,875
Accumulated Amortization	(36,908)	(30,686)
Total	$ 28,230	$ 32,189

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Schedule of Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization—Intangible assets	$ 440,957	$ 438,897	$ 312,706
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2024	427,055
2025	392,674
2026	343,203
2027	278,129
2028	246,667
Thereafter	385,229
Total	$ 2,072,957	$ 1,930,808

LEASES - Schedule of Lease Cost

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

LEASES - Schedule of Supplement

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

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Leases [Abstract]
Weighted average remaining lease term for operating leases	6 years 10 months 24 days	7 years 3 months 18 days
Weighted average discount rate for operating leases	3.80%	3.70%
Future lease payments for leases that have not yet commenced	$ 141,662
Lease terms for leases that have not yet commenced	10 years

LEASES - Schedule of Lease Matu

LEASES - Schedule of Lease Maturity (Details) $ in Thousands	Aug. 31, 2023 USD ($)
Lease Payments
2024	$ 705,584
2025	608,099
2026	475,299
2027	375,738
2028	292,983
Thereafter	939,243
Total lease payments (receipts)	3,396,946
Less interest	(395,815)
Total lease liabilities	3,001,131
Sublease Receipts
2024	(12,793)
2025	(9,827)
2026	(6,960)
2027	(6,397)
2028	(6,301)
Thereafter	(6,268)
Total lease payments (receipts)	$ (48,546)

FINANCIAL INSTRUMENTS - Notiona

FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Assets
Total assets	$ 104,420	$ 167,733
Liabilities
Total liabilities	114,741	187,485
Total fair value	(10,321)	(19,752)
Total notional value	13,390,031	11,095,604
Cash Flow Hedges | Other current assets
Assets
Total assets	52,995	89,867
Cash Flow Hedges | Other non-current assets
Assets
Total assets	44,739	69,209
Cash Flow Hedges | Other accrued liabilities
Liabilities
Total liabilities	50,020	61,156
Cash Flow Hedges | Other non-current liabilities
Liabilities
Total liabilities	26,076	42,537
Other Derivatives | Other current assets
Assets
Total assets	6,686	8,657
Other Derivatives | Other accrued liabilities
Liabilities
Total liabilities	$ 38,645	$ 83,792

FINANCIAL INSTRUMENTS - Netting

FINANCIAL INSTRUMENTS - Netting Derivate Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 50,528	$ 140,073
Net derivative liabilities	60,849	159,825
Total fair value	$ (10,321)	$ (19,752)

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative assets	$ 104,420	$ 167,733
Fair value of derivative instruments with credit-risk-related contingent features in a liability position	114,741
Reclassification adjustments into Cost of services	(27,865)	92,275	$ 102,676
Gain (loss) recognized in income on derivatives	$ (135,586)	$ (168,625)	$ 15,370

BORROWINGS AND INDEBTEDNESS - A

BORROWINGS AND INDEBTEDNESS - Additional Information (Details) - USD ($)	Aug. 31, 2023	Aug. 31, 2022
Debt Instrument [Line Items]
Total outstanding debt	$ 147,903,000	$ 55,068,000
Letters of credit outstanding under borrowing facilities	1,080,819,000	892,340,000
Syndicated loan facility
Debt Instrument [Line Items]
Commercial paper	$ 100,000,000	$ 0

BORROWINGS AND INDEBTEDNESS - S

BORROWINGS AND INDEBTEDNESS - Schedule of Borrowing Facilities (Details) - USD ($)	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
Debt Instrument [Line Items]
Credit Facilities	$ 5,024,756,000
Syndicated loan facility
Debt Instrument [Line Items]
Credit Facilities	3,000,000,000
Commercial paper	$ 100,000,000	$ 0
Syndicated loan facility | Commercial Paper
Debt Instrument [Line Items]
Weighted-average effective interest rate	5.40%
Separate, uncommitted, unsecured multicurrency revolving credit facilities
Debt Instrument [Line Items]
Credit Facilities	$ 1,777,938,000
Borrowings outstanding	0	0
Local guaranteed and non-guaranteed lines of credit
Debt Instrument [Line Items]
Credit Facilities	246,818,000
Borrowings outstanding	$ 0	$ 0

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Current taxes
U.S. federal	$ 422,435	$ 298,685	$ 218,064
U.S. state and local	220,043	152,862	95,662
Non-U.S.	1,762,277	1,968,954	1,395,915
Total current tax expense	2,404,755	2,420,501	1,709,641
Deferred taxes
U.S. federal	(334,942)	(202,318)	7,767
U.S. state and local	(63,098)	(48,597)	(5,400)
Non-U.S.	129,087	37,621	58,563
Total deferred tax (benefit) expense	(268,953)	(213,294)	60,930
Total	$ 2,135,802	$ 2,207,207	$ 1,770,571

INCOME TAXES - Components of _2

INCOME TAXES - Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Income Tax Disclosure [Abstract]
U.S. sources	$ 1,562,011	$ 1,644,380	$ 1,597,820
Non-U.S. sources	7,577,321	7,551,787	6,163,296
INCOME BEFORE INCOME TAXES	$ 9,139,332	$ 9,196,167	$ 7,761,116

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, 2023	Aug. 31, 2022	Aug. 31, 2021
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	21%	21%	21%
U.S. state and local taxes, net	1.30%	1.10%	1.20%
Non-U.S. operations taxed at other rates	1.40%	0.80%	1.10%
Final determinations	(1.00%)	(0.90%)	(1.70%)
Other net activity in unrecognized tax benefits	3.20%	3%	2.80%
Excess tax benefits from share based payments	(1.30%)	(3.00%)	(2.10%)
Foreign-derived intangible income deduction	(2.30%)	(1.10%)	(0.90%)
Other, net	1.10%	3.10%	1.40%
Effective income tax rate	23.40%	24%	22.80%

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Deferred tax assets
Pensions	$ 518,782	$ 501,475
Compensation and benefits	909,894	930,284
Share-based compensation	518,126	436,740
Tax credit carryforwards	1,380,841	940,640
Net operating loss carryforwards	172,690	180,610
Deferred amortization deductions	842,471	852,513
Indirect effects of unrecognized tax benefits	315,145	356,841
Licenses and other intangibles	1,089,720	1,322,464
Leases	715,393	759,399
Capitalized research costs	363,135	0
Other	657,346	477,143
Total deferred tax assets	7,483,543	6,758,109
Valuation allowance	(1,480,678)	(1,056,022)
Deferred tax assets, net of valuation allowance	6,002,865	5,702,087
Deferred tax liabilities
Pensions	(205,411)	(146,553)
Revenue recognition	(77,864)	(106,580)
Investments in subsidiaries	(176,539)	(162,873)
Intangibles	(647,477)	(581,105)
Leases	(625,190)	(687,428)
Other	(510,786)	(334,932)
Total deferred tax liabilities	(2,243,267)	(2,019,471)
Net deferred tax assets	$ 3,759,598	$ 3,682,616

INCOME TAXES - Reconciliation_2

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 1,469,336	$ 1,344,460
Additions for tax positions related to the current year	446,929	356,089
Additions for tax positions related to prior years	99,926	29,060
Reductions for tax positions related to prior years	(152,799)	(69,023)
Statute of limitations expirations	(72,039)	(62,393)
Settlements with tax authorities	(60,292)	(2,109)
Cumulative translation adjustment	13,420
Cumulative translation adjustment		(126,748)
Balance, end of year	$ 1,744,481	$ 1,469,336

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Income Taxes [Line Items]
Undistributed Earnings of Foreign Subsidiaries	$ 3,000,000
Unrecognized deferred tax liability from undistributed earnings of foreign subsidiaries	170,000
Tax holiday income tax benefits	40,000	$ 29,000	$ 37,000
Deferred tax assets valuation allowance	1,480,678	1,056,022
Increase in deferred tax valuation allowance	424,656	(54,777)
Tax credit carryforwards	1,380,841	940,640
Operating Loss Carryforwards	809,894
Unrecognized tax benefits	1,744,481	1,469,336	1,344,460
Unrecognized tax benefits potential to favorably impact effective tax rate	1,289,173	1,083,065
Unrecognized tax benefits from adjustments to equity	455,308	386,271
Unrecognized tax benefits, interest and penalties expense	21,137	25,369	$ 35,285
Unrecognized tax benefits, interest and penalties accrued pre-tax	172,163	177,610
Unrecognized Tax Benefits Income Tax Penalties Accrued Net Of Tax Benefits	161,753	$ 159,814
Decrease in Unrecognized Tax Benefits is Reasonably Possible	358,000
Increase in Unrecognized Tax Benefits is Reasonably Possible	572,000
Tax Credit Carryforwards Expiring Between 2022 and 2031
Income Taxes [Line Items]
Tax credit carryforwards	31,995
Tax Credit Carryforwards Expiring Between 2032 and 2041
Income Taxes [Line Items]
Tax credit carryforwards	336
Tax Credit Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Tax credit carryforwards	1,348,510
Net Operating Loss Carryforwards Expiring Between 2022 and 2031
Income Taxes [Line Items]
Operating Loss Carryforwards	200,928
Net Operating Loss Carryforwards Expiring Between 2032 and 2041
Income Taxes [Line Items]
Operating Loss Carryforwards	13,640
Net Operating Loss Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Operating Loss Carryforwards	$ 595,326

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, 2023	Aug. 31, 2022	Aug. 31, 2021
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	5%	4.28%	2.53%
Discount rate for determining net periodic pension expense	4.28%	2.53%	2.51%
Long term rate of return on plan assets	2.88%	2.89%	3.06%
U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	5%	4.25%	2.50%
Discount rate for determining net periodic pension expense	4.25%	2.50%	2.50%
Long term rate of return on plan assets	3.50%	3.50%	3.50%
Rate of increase in future compensation for determining projected benefit obligation	2.07%	2.07%	2.09%
Rate of increase in future compensation for determining net periodic pension expense	2.07%	2.09%	2.21%
Non-U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	4.68%	3.99%	2.41%
Discount rate for determining net periodic pension expense	3.99%	2.41%	2.27%
Long term rate of return on plan assets	3.19%	2.23%	2.63%
Rate of increase in future compensation for determining projected benefit obligation	5.13%	5.30%	4.48%
Rate of increase in future compensation for determining net periodic pension expense	5.30%	4.48%	4.04%
Interest crediting rate for determining projected benefit obligation	1.59%	1.37%	0.77%
Interest crediting rate for determining net periodic pension expense	1.37%	0.77%	0.68%

RETIREMENT AND PROFIT SHARING_4

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
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	$ (1,595,638)	$ (1,692,152)
Postretirement Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	589,744	734,271
Service cost	30,079	36,066
Interest cost	23,807	17,127
Participant contributions	0	0
Acquisitions/divestitures/transfers	28	0
Amendments	0	0
Special termination benefits	200	0
Plan combinations	0	0
Actuarial (gain) loss	(122,473)	(181,512)
Benefits paid	(19,698)	(15,515)
Exchange rate impact	(709)	(693)
Benefit obligation, end of year	500,978	589,744
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	25,793	32,550
Actual return on plan assets	(653)	(4,985)
Acquisitions/divestitures/transfers	0	0
Employer contributions	22,949	13,743
Participant contributions	0	0
Pension settlement	0	0
Benefits paid	(19,698)	(15,515)
Exchange rate impact	0	0
Fair value of plan assets, end of year	28,391	25,793
Funded status, end of year	(472,587)	(563,951)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(1,210)	(1,267)
Non-current liabilities	(471,377)	(562,684)
Funded status, end of year	(472,587)	(563,951)
U.S. Plans | Pension Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	328,907	406,328
Service cost	1,622	2,087
Interest cost	12,440	7,762
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Special termination benefits	0	0
Plan combinations	0	0
Actuarial (gain) loss	(13,635)	(70,541)
Benefits paid	(17,463)	(16,729)
Exchange rate impact	0	0
Benefit obligation, end of year	311,871	328,907
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	233,260	291,652
Actual return on plan assets	(10,141)	(52,564)
Acquisitions/divestitures/transfers	0	0
Employer contributions	10,940	10,901
Participant contributions	0	0
Pension settlement	0	0
Benefits paid	(17,463)	(16,729)
Exchange rate impact	0	0
Fair value of plan assets, end of year	216,596	233,260
Funded status, end of year	(95,275)	(95,647)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	6,556	7,901
Current liabilities	(11,495)	(10,529)
Non-current liabilities	(90,336)	(93,019)
Funded status, end of year	(95,275)	(95,647)
Non-U.S. Plans
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,126,871
Fair value of plan assets, end of year	1,126,387	1,126,871
Non-U.S. Plans | Pension Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	2,011,658	2,337,120
Service cost	137,002	128,723
Interest cost	75,765	49,136
Participant contributions	21,868	20,274
Acquisitions/divestitures/transfers	21,941	36,262
Amendments	(11,888)	(1,052)
Special termination benefits	0	0
Plan combinations	319	0
Actuarial (gain) loss	(176,748)	(218,036)
Benefits paid	(119,697)	(104,257)
Exchange rate impact	72,513	(236,512)
Benefit obligation, end of year	2,032,733	2,011,658
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,126,871	1,326,259
Actual return on plan assets	(104,173)	(119,123)
Acquisitions/divestitures/transfers	19,358	8,097
Employer contributions	126,996	120,322
Participant contributions	21,868	20,274
Pension settlement	0	378
Benefits paid	(119,697)	(104,257)
Exchange rate impact	55,164	(125,079)
Fair value of plan assets, end of year	1,126,387	1,126,871
Funded status, end of year	(906,346)	(884,787)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	124,600	148,836
Current liabilities	(64,913)	(60,642)
Non-current liabilities	(966,033)	(972,981)
Funded status, end of year	$ (906,346)	$ (884,787)

RETIREMENT AND PROFIT SHARING_5

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Defined Benefit Plan in Accumulated Other Comprehensive (Gain) Loss (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Net (gain) loss	$ (96,281)	$ 23,526
Prior service (credit) cost	5,122	6,101
Accumulated other comprehensive (gain) loss, pre-tax	(91,159)	29,627
U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net (gain) loss	90,199	93,663
Prior service (credit) cost	0	0
Accumulated other comprehensive (gain) loss, pre-tax	90,199	93,663
Non-U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net (gain) loss	324,500	370,478
Prior service (credit) cost	(19,138)	(4,478)
Accumulated other comprehensive (gain) loss, pre-tax	$ 305,362	$ 366,000

RETIREMENT AND PROFIT SHARING_6

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Accumulated Benefit Obligation (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 309,898	$ 325,991
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,771,880	$ 1,730,451

RETIREMENT AND PROFIT SHARING_7

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Projected Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 500,978	$ 589,744
Fair value of plan assets	28,391	25,793
U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	101,830	103,548
Fair value of plan assets	0	0
Non-U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	1,328,422	1,364,096
Fair value of plan assets	$ 297,495	$ 330,473

RETIREMENT AND PROFIT SHARING_8

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 101,830	$ 103,548
Fair value of plan assets	0	0
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	1,036,344	1,073,411
Fair value of plan assets	$ 233,905	$ 279,864

RETIREMENT AND PROFIT SHARING_9

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Weighted-Average Plan Assets Allocation (Details)	Aug. 31, 2023	Aug. 31, 2022
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	100%
Actual Plan Asset Allocation	100%	100%
U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	0%
Actual Plan Asset Allocation	0%	0%
U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	100%
Actual Plan Asset Allocation	95%	97%
U.S. Plans | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	0%
Actual Plan Asset Allocation	5%	3%
U.S. Plans | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	0%
Actual Plan Asset Allocation	0%	0%
U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	0%
Actual Plan Asset Allocation	0%	0%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	100%
Actual Plan Asset Allocation	100%	100%
Non-U.S. Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	27%
Actual Plan Asset Allocation	19%	21%
Non-U.S. Plans | Debt securities
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	35%
Actual Plan Asset Allocation	43%	50%
Non-U.S. Plans | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	6%
Actual Plan Asset Allocation	6%	4%
Non-U.S. Plans | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	22%
Actual Plan Asset Allocation	22%	15%
Non-U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
2024 Target Allocation	10%
Actual Plan Asset Allocation	10%	10%

RETIREMENT AND PROFIT SHARIN_10

RETIREMENT AND PROFIT SHARING PLANS - Reconciliation of Fair Value Assets Measured on Recurring Basis (Details) - Non-U.S. Plans - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 1,126,387	$ 1,126,871
Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	196,226	239,293
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	280,758	168,705
Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	17,568	16,238
Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	189,337	379,989
Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	65,401	48,089
Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	248,922	167,783
Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	110,012	106,774
Level 1
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	282,883	237,986
Level 1 | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	7,430	4,954
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	192,484	168,705
Level 1 | Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	17,568	16,238
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	65,401	48,089
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	635,594	791,004
Level 2 | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	188,796	234,339
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	88,274	0
Level 2 | Non-U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Level 2 | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	189,337	379,989
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	68,569	69,902
Level 2 | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	82,455	106,774
Level 3
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	207,910	97,881
Level 3 | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	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	180,353	97,881
Level 3 | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 27,557	$ 0

RETIREMENT AND PROFIT SHARIN_11

RETIREMENT AND PROFIT SHARING PLANS - Level 3 Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
Level 3 Assets [Abstract]
Beginning balance	$ 97,881	$ 130,934
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Period Increase (Decrease)	110,029	(33,053)
Ending Balance	$ 207,910	$ 97,881

RETIREMENT AND PROFIT SHARIN_12

RETIREMENT AND PROFIT SHARING PLANS - Schedule of Estimated Future Benefit Payments (Details) $ in Thousands	Aug. 31, 2023 USD ($)
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
2024	$ 13,473
2025	14,939
2026	16,542
2027	18,440
2028	20,189
2029-2033	130,673
U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2024	18,726
2025	19,693
2026	20,485
2027	21,186
2028	21,824
2029-2033	114,568
Non-U.S. Plans | Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2024	136,479
2025	138,786
2026	144,204
2027	167,185
2028	184,746
2029-2033	$ 981,670

RETIREMENT AND PROFIT SHARIN_13

RETIREMENT AND PROFIT SHARING PLANS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Pension expense	$ 206,346	$ 188,001	$ 169,471
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	169,664
Total expenses recorded for defined contribution plans	976,230	823,720	646,519
Level 2 | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	244,987	259,053
Level 2 | U.S. Plans | U.S. Corporate Debt Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	162,799	161,031
Level 2 | U.S. Plans | U.S. Government State And Local Debt Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 38,656	55,217
Postretirement Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year	6.70%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4%
Defined Benefit Plan, Plan Assets, Amount	$ 28,391	$ 25,793	$ 32,550

SHARE-BASED COMPENSATION - Addi

SHARE-BASED COMPENSATION - Additional Information (Details) - USD ($)	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under SIP plan (in shares)	127,000,000
Shares available for future grants under SIP plan (in shares)	19,452,323
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)	90,000,000
Shares issued under employee share purchase plan total (in shares)	79,519,314
Shares issued, during period, under the employee share purchase plan (in shares)	5,710,542	4,366,262	4,486,288
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)	$ 1,654,658,000
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	1 year 2 months 12 days
Restricted share units vested but not yet delivered (in shares)	509,901
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, 2023	Aug. 31, 2022	Aug. 31, 2021
Share-Based Payment Arrangement [Abstract]
Total share-based compensation expense included in Net income	$ 1,913,051	$ 1,679,789	$ 1,342,951
Income tax benefit related to share-based compensation included in Net income	$ 585,767	$ 680,335	$ 486,980

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, 2023	Aug. 31, 2022	Aug. 31, 2021
Number of Restricted Share Units
Nonvested balance at beginning of period (in shares)	14,586,892
Granted (in shares)	8,911,674
Vested (in shares)	(6,919,616)
Forfeited (in shares)	(1,018,192)
Nonvested balance at end of period (in shares)	15,560,758	14,586,892
Weighted Average Grant-Date Fair Value
Nonvested balance at beginning of period (in dollars per share)	$ 283.16
Granted (in dollars per share)	267.37	$ 387.73	$ 263.83
Vested (in dollars per share)	248.06
Forfeited (in dollars per share)	291.38
Nonvested balance at end of period (in dollars per share)	$ 289.19	$ 283.16
Vested, grant-date fair value	$ 1,716,464	$ 1,343,403	$ 1,156,501

SHAREHOLDERS' EQUITY - Schedule

SHAREHOLDERS' EQUITY - Schedule of Share Purchase and Redemption Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	15,313,540
Treasury Stock, Value, Acquired, Cost Method	$ 4,322,529	$ 4,111,266	$ 3,693,747
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	26,735
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 7,874	$ 5,112	$ 9,377
Open Market Share Purchases [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	12,773,304
Treasury Stock, Value, Acquired, Cost Method	$ 3,631,369
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	0
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 0
Other Share Purchase Programs [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	0
Treasury Stock, Value, Acquired, Cost Method	$ 0
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	26,735
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 7,874
Other Purchases [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired (in shares)	2,540,236
Treasury Stock, Value, Acquired, Cost Method	$ 691,160
Purchases Redemptions Of Noncontrolling Interests Shares (in shares)	0
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	$ 0

SHAREHOLDERS' EQUITY - Schedu_2

SHAREHOLDERS' EQUITY - Schedule of Dividend (Details) - USD ($) $ / shares in Units, $ in Thousands					12 Months Ended
	Aug. 15, 2023	May 15, 2023	Feb. 15, 2023	Nov. 15, 2022	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Class of Stock [Line Items]
Cash dividends per share (in dollars per share)	$ 1.12	$ 1.12	$ 1.12	$ 1.12	$ 4.48	$ 3.88	$ 3.52
Accenture Canada Holdings Inc., Cash Outlay	$ 724	$ 740	$ 866	$ 629	$ 2,959
Total Cash Outlay	706,063	707,742	708,022	705,567	2,827,394	$ 2,457,306	$ 2,236,094
Class A Ordinary Shares
Class of Stock [Line Items]
Accenture plc, Cash Outlay	$ 705,339	$ 707,002	$ 707,156	$ 704,938	$ 2,824,435

SHAREHOLDERS' EQUITY - Addition

SHAREHOLDERS' EQUITY - Additional Information (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Sep. 27, 2023 USD ($) $ / shares	Aug. 31, 2023 USD ($) shares	Aug. 31, 2022 USD ($)	Aug. 31, 2021 USD ($) shares	Aug. 31, 2023 € / shares	Aug. 31, 2023 USD ($) $ / shares shares	Aug. 31, 2022 € / shares shares	Aug. 31, 2022 $ / shares shares
Class of Stock [Line Items]
Stock repurchase program, authorized amount						$ 2,490,054
Cancellation of treasury shares		$ 0
Dividends		$ (2,827,394)	$ (2,457,306)	$ (2,236,094)
Subsequent Event [Member]
Class of Stock [Line Items]
Dividends payable, amount per share (in dollars per share) | $ / shares	$ 1.29
Treasury stock acquired repurchase additional approved authorization value	$ 4,000,000
Treasury stock acquired repurchase authorization value	$ 6,490,054
Treasury Shares
Class of Stock [Line Items]
Cancellation of treasury shares (in shares) | shares		8,828,496		10,263,000
Cancellation of treasury shares		$ 2,595,281		$ 2,105,666
Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares) | shares						40,000	40,000	40,000
Ordinary shares, par value (in euros per share) | € / shares					€ 1		€ 1
Class A Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares) | shares						20,000,000,000	20,000,000,000	20,000,000,000
Ordinary shares, par value (in euros per share) | $ / shares						$ 0.0000225		$ 0.0000225
Common Stock, Voting Rights		one
Class A Ordinary Shares | Common Stock
Class of Stock [Line Items]
Cancellation of treasury shares (in shares) | shares		8,828,000		10,263,000
Class X Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares) | shares						1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, par value (in euros per share) | $ / shares						$ 0.0000225		$ 0.0000225
Common Stock, Voting Rights		one
Restricted Share Units
Class of Stock [Line Items]
Shares issued (in shares) | shares		391,233
Restricted Share Units | Common Stock
Class of Stock [Line Items]
Dividends		$ 113,667	$ 103,502	$ 88,770

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Aug. 31, 2023	Aug. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Expressly limited performance guarantee	$ 1,793,000	$ 1,349,000
Portion of guarantee not recoverable	51,000	49,000
Letters of Credit and Surety Bonds Outstanding, Amount	$ 1,294,653	$ 1,116,298

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Details) - reportableSegment	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
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%	2%

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Nov. 30, 2021	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Segment Reporting Information [Line Items]
Revenues	$ 15,985,200	$ 16,564,585	$ 15,814,158	$ 15,747,802	$ 15,423,656	$ 16,158,803	$ 15,046,693	$ 14,965,153	$ 64,111,745	$ 61,594,305	$ 50,533,389
Depreciation and amortization									1,412,073	1,319,186	1,127,563
Operating income	1,912,920	$ 2,359,288	$ 1,944,581	$ 2,593,100	2,268,189	$ 2,603,118	$ 2,061,580	$ 2,434,294	8,809,889	9,367,181	7,621,529
Net Assets	7,625,046				7,440,796				7,625,046	7,440,796	5,568,733
Property and equipment, net	1,530,007				1,659,140				1,530,007	1,659,140	1,639,105
North America
Segment Reporting Information [Line Items]
Revenues									30,295,587	29,121,385	23,701,341
Depreciation and amortization									553,840	484,894	379,105
Operating income									4,473,701	4,976,890	3,907,883
Net Assets	4,091,045				3,981,668				4,091,045	3,981,668	3,141,318
Property and equipment, net	541,484				598,116				541,484	598,116	537,392
EMEA
Segment Reporting Information [Line Items]
Revenues									22,292,584	21,103,539	17,407,187
Depreciation and amortization									496,966	462,008	412,634
Operating income									2,483,483	2,516,744	2,346,176
Net Assets	2,811,231				2,564,167				2,811,231	2,564,167	1,705,397
Property and equipment, net	458,736				436,360				458,736	436,360	461,219
Growth Markets
Segment Reporting Information [Line Items]
Revenues									11,523,574	11,369,381	9,424,861
Depreciation and amortization									361,267	372,284	335,824
Operating income									1,852,705	1,873,547	1,367,470
Net Assets	722,770				894,961				722,770	894,961	722,018
Property and equipment, net	$ 529,787				$ 624,664				$ 529,787	$ 624,664	$ 640,494

SEGMENT REPORTING - Schedule _2

SEGMENT REPORTING - Schedule of Concentration of Assets by Country (Details)	12 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
United States
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	33%	33%	27%
Revenues, percentage by country	45%	45%	45%
Revenues, percentage by country	45%	45%	45%
India
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	15%	17%	17%
Ireland
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	2%	6%	7%
Revenues, percentage by country	1%	1%	2%
Revenues, percentage by country	1%	1%	2%

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, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Nov. 30, 2021	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Segment Reporting Information [Line Items]
Revenues	$ 15,985,200	$ 16,564,585	$ 15,814,158	$ 15,747,802	$ 15,423,656	$ 16,158,803	$ 15,046,693	$ 14,965,153	$ 64,111,745	$ 61,594,305	$ 50,533,389
Communications, Media & Technology
Segment Reporting Information [Line Items]
Revenues									11,452,914	12,199,797	9,801,349
Financial Services
Segment Reporting Information [Line Items]
Revenues									12,131,531	11,810,582	9,932,523
Health & Public Service
Segment Reporting Information [Line Items]
Revenues									12,560,458	11,226,464	9,498,234
Products
Segment Reporting Information [Line Items]
Revenues									19,103,892	18,275,419	14,438,537
Resources
Segment Reporting Information [Line Items]
Revenues									8,862,950	8,082,043	6,862,746
Consulting
Segment Reporting Information [Line Items]
Revenues									33,613,008	34,075,856	27,337,699
Managed Services
Segment Reporting Information [Line Items]
Revenues									$ 30,498,737	$ 27,518,449	$ 23,195,690

QUARTERLY DATA (UNAUDITED) (Det

QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Nov. 30, 2021	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 15,985,200	$ 16,564,585	$ 15,814,158	$ 15,747,802	$ 15,423,656	$ 16,158,803	$ 15,046,693	$ 14,965,153	$ 64,111,745	$ 61,594,305	$ 50,533,389
Cost of services	10,803,571	11,035,515	10,979,392	10,561,660	10,477,599	10,844,069	10,522,734	10,048,364	43,380,138	41,892,766	34,169,261
OPERATING INCOME	1,912,920	2,359,288	1,944,581	2,593,100	2,268,189	2,603,118	2,061,580	2,434,294	8,809,889	9,367,181	7,621,529
NET INCOME	1,408,212	2,048,335	1,550,683	1,996,300	1,692,385	1,819,316	1,657,529	1,819,730	7,003,530	6,988,960	5,990,545
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,372,963	$ 2,009,996	$ 1,523,648	$ 1,964,950	$ 1,665,128	$ 1,786,075	$ 1,634,942	$ 1,791,024	$ 6,871,557	$ 6,877,169	$ 5,906,809
Weighted average Class A ordinary shares:
-Basic (in shares)	629,922,331	631,535,162	630,845,147	630,137,262	632,095,422	632,749,442	633,956,712	632,280,932	630,608,186	632,762,710	634,745,073
-Diluted (in shares)	639,249,070	638,743,434	637,735,390	638,766,821	640,914,760	641,004,741	644,127,093	644,922,661	638,591,616	642,839,181	645,909,042
Earnings per Class A ordinary share:
Basic earnings per share (in dollars per share)	$ 2.18	$ 3.18	$ 2.42	$ 3.12	$ 2.63	$ 2.82	$ 2.58	$ 2.83	$ 10.90	$ 10.87	$ 9.31
Diluted earnings per share (in dollars per share)	$ 2.15	$ 3.15	$ 2.39	$ 3.08	$ 2.60	$ 2.79	$ 2.54	$ 2.78	$ 10.77	$ 10.71	$ 9.16