Accenture (ACN) 10-Q 19 Dec 24 2025 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Nov. 30, 2024	Dec. 09, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Nov. 30, 2024
Document Transition Report	false
Entity File Number	001-34448
Entity Registrant Name	Accenture plc
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-0627530
Entity Address, Address Line One	1 Grand Canal Square
Entity Address, Address Line Two	Grand Canal Harbour
Entity Address, City or Town	Dublin
Entity Address, Postal Zip Code	2
Entity Address, Country	IE
Country Region	353
City Area Code	1
Local Phone Number	646-2000
Title of 12(b) Security	Class A ordinary shares, par value $0.0000225 per share
Trading Symbol	ACN
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001467373
Current Fiscal Year End Date	--08-31
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		674,873,315
Class X Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		307,754

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
CURRENT ASSETS:
Cash and cash equivalents	$ 8,306,055	$ 5,004,469
Short-term investments	5,150	5,396
Receivables and contract assets	14,574,637	13,664,847
Other current assets	2,312,495	2,183,069
Total current assets	25,198,337	20,857,781
NON-CURRENT ASSETS:
Contract assets	128,981	120,260
Investments	371,507	334,664
Property and equipment, net	1,507,460	1,521,119
Lease assets	2,669,480	2,757,396
Goodwill	20,868,911	21,120,179
Deferred contract costs	893,898	862,140
Deferred tax assets	4,108,532	4,147,496
Intangibles	2,740,590	2,904,031
Other non-current assets	1,380,374	1,307,297
Total non-current assets	34,669,733	35,074,582
TOTAL ASSETS	59,868,070	55,932,363
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	114,321	946,229
Accounts payable	2,579,165	2,743,807
Deferred revenues	4,711,553	5,174,923
Accrued payroll and related benefits	6,602,324	7,050,833
Income taxes payable	863,673	719,084
Lease liabilities	709,964	726,202
Other accrued liabilities	1,605,968	1,615,049
Total current liabilities	17,186,968	18,976,127
NON-CURRENT LIABILITIES:
Long-term debt	5,039,460	78,628
Deferred revenues	623,750	641,091
Retirement obligation	1,845,092	1,815,867
Deferred tax liabilities	453,066	428,845
Income taxes payable	1,366,759	1,514,869
Lease liabilities	2,282,652	2,369,490
Other non-current liabilities	967,900	939,198
Total non-current liabilities	12,578,679	7,787,988
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	2,777,423	2,614,608
Additional paid-in capital	15,364,338	14,710,857
Treasury shares, at cost: Ordinary, 40,000 shares as of November 30, 2024 and August 31, 2024; Class A ordinary, 49,248,770 and 47,204,565 shares as of November 30, 2024 and August 31, 2024, respectively	(11,304,512)	(10,564,572)
Retained earnings	24,402,568	23,082,423
Accumulated other comprehensive loss	(2,049,394)	(1,554,742)
Total Accenture plc shareholders’ equity	29,190,495	28,288,646
Noncontrolling interests	911,928	879,602
Total shareholders’ equity	30,102,423	29,168,248
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	59,868,070	55,932,363
Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	57	57
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	15	15
Class X Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Nov. 30, 2024 € / shares shares	Nov. 30, 2024 $ / shares shares	Aug. 31, 2024 € / shares shares	Aug. 31, 2024 $ / 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)	674,278,898	674,278,898	672,484,852	672,484,852
Treasury shares, ordinary shares (in shares)	49,248,770	49,248,770	47,204,565	47,204,565
Class X Ordinary Shares
Ordinary shares, par value | $ / shares		$ 0.0000225		$ 0.0000225
Ordinary shares, shares authorized (in shares)	1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, shares issued (in shares)	307,754	307,754	307,754	307,754
Ordinary shares, shares outstanding (in shares)	307,754	307,754	307,754	307,754

Consolidated Income Statements

Consolidated Income Statements - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
REVENUES:
Revenues	$ 17,689,545	$ 16,224,303
OPERATING EXPENSES:
Cost of services	11,866,716	10,776,362
Sales and marketing	1,811,109	1,709,891
General and administrative costs	1,063,243	1,033,499
Business optimization costs	0	139,664
Total operating expenses	14,741,068	13,659,416
OPERATING INCOME	2,948,477	2,564,887
Interest income	76,027	101,980
Interest expense	(30,042)	(14,495)
Other income (expense), net	(39,217)	(35,719)
INCOME BEFORE INCOME TAXES	2,955,245	2,616,653
Income tax expense	639,055	606,672
NET INCOME	2,316,190	2,009,981
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(2,170)	(2,016)
Net income attributable to noncontrolling interests – other	(35,126)	(34,521)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 2,278,894	$ 1,973,444
Weighted average Class A ordinary shares:
Basic (in shares)	625,676,922	627,996,111
Diluted (in shares)	634,656,410	637,398,361
Earnings per Class A ordinary share:
Basic (in USD per share)	$ 3.64	$ 3.14
Diluted (in USD per share)	3.59	3.10
Cash dividends per share (in USD per share)	$ 1.48	$ 1.29

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 2,316,190	$ 2,009,981
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	(474,983)	68,192
Defined benefit plans	(15,758)	36,392
Cash flow hedges	(3,911)	11,302
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	(494,652)	115,886
Other comprehensive income (loss) attributable to noncontrolling interests	(10,093)	1,885
COMPREHENSIVE INCOME	1,811,445	2,127,752
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	1,784,242	2,089,330
Comprehensive income attributable to noncontrolling interests	27,203	38,422
Other comprehensive income (loss)	$ (504,745)	$ 117,771

Consolidated Shareholders' Equi

Consolidated Shareholders' Equity Statement - 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, 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
Beginning Balance (in shares) at Aug. 31, 2023			40,000	664,616,000	325,000			36,391,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,009,981								1,973,444		1,973,444	36,537
Other comprehensive income (loss)	117,771									115,886	115,886	1,885
Purchases of Class A shares	(1,188,289)						1,050	$ (1,188,289)			(1,187,239)	(1,050)
Purchases of Class A shares (in shares)								(3,810,000)
Share-based compensation expense	423,000					365,711	57,289				423,000
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					(7,000)
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	(2,839)						(2,839)				(2,839)
Issuances of Class A shares for employee share programs (in shares)				1,896,000				641,000
Issuances of Class A shares for employee share programs	477,434					(245,342)	525,335	$ 218,783	(21,751)		477,025	409
Dividends	(810,056)					29,279			(838,504)		(809,225)	(831)
Other, net	(158)						(6,140)				(6,140)	5,982
Ending Balance at Nov. 30, 2023	27,485,437		$ 57	$ 15	$ 0	2,553,022	13,353,477	$ (8,032,018)	20,429,413	(1,627,215)	26,676,751	808,686
Ending Balance (in shares) at Nov. 30, 2023			40,000	666,512,000	318,000			39,560,000
Beginning Balance at Aug. 31, 2024	29,168,248		$ 57	$ 15	$ 0	2,614,608	14,710,857	$ (10,564,572)	23,082,423	(1,554,742)	28,288,646	879,602
Beginning Balance (in shares) at Aug. 31, 2024		307,754	40,000	672,485,000	308,000			47,245,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,316,190								2,278,894		2,278,894	37,296
Other comprehensive income (loss)	(504,745)									(494,652)	(494,652)	(10,093)
Purchases of Class A shares	(897,395)						742	$ (897,395)			(896,653)	(742)
Purchases of Class A shares (in shares)								(2,528,000)
Share-based compensation expense	470,425					413,697	56,728				470,425
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	(869)						(869)				(869)
Issuances of Class A shares for employee share programs (in shares)				1,794,000				484,000
Issuances of Class A shares for employee share programs	477,367					(284,465)	605,253	$ 157,455	(491)		477,752	(385)
Dividends	(925,558)					33,583			(958,258)		(924,675)	(883)
Other, net	(1,240)						(8,373)				(8,373)	7,133
Ending Balance at Nov. 30, 2024	$ 30,102,423		$ 57	$ 15	$ 0	$ 2,777,423	$ 15,364,338	$ (11,304,512)	$ 24,402,568	$ (2,049,394)	$ 29,190,495	$ 911,928
Ending Balance (in shares) at Nov. 30, 2024		307,754	40,000	674,279,000	308,000			49,289,000

Consolidated Cash Flows Stateme

Consolidated Cash Flows Statements - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,316,190	$ 2,009,981
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
Depreciation, amortization and other	569,340	521,400
Share-based compensation expense	470,425	423,000
Deferred tax expense (benefit)	59,222	(24,371)
Other, net	(19,903)	6,795
Change in assets and liabilities, net of acquisitions —
Receivables and contract assets, current and non-current	(1,225,106)	(836,231)
Other current and non-current assets	(441,514)	(658,647)
Accounts payable	(124,399)	48,728
Deferred revenues, current and non-current	(313,397)	(510,391)
Accrued payroll and related benefits	(307,357)	(273,763)
Income taxes payable, current and non-current	50,891	85,142
Other current and non-current liabilities	(11,906)	(293,092)
Net cash provided by (used in) operating activities	1,022,486	498,551
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(152,205)	(68,933)
Purchases of businesses and investments, net of cash acquired	(241,560)	(788,025)
Proceeds from the sale of businesses and investments	5,270	0
Other investing, net	2,971	1,528
Net cash provided by (used in) investing activities	(385,524)	(855,430)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	477,367	477,434
Purchases of shares	(898,264)	(1,191,128)
Proceeds from debt	5,061,085	0
Repayments of debt	(931,885)	0
Cash dividends paid	(925,558)	(810,056)
Other financing, net	(30,997)	(28,163)
Net cash provided by (used in) financing activities	2,751,748	(1,551,913)
Effect of exchange rate changes on cash and cash equivalents	(87,124)	4,601
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	3,301,586	(1,904,191)
CASH AND CASH EQUIVALENTS, beginning of period	5,004,469	9,045,032
CASH AND CASH EQUIVALENTS, end of period	8,306,055	7,140,841
SUPPLEMENTAL CASH FLOW INFORMATION:
Income taxes paid, net	$ 529,162	$ 563,359

Basis of Presentation

Basis of Presentation	3 Months Ended
	Nov. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2024 included in our Annual Report on Form 10-K filed with the SEC on October 10, 2024. The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which 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 differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2025. Allowance for Credit Losses—Client Receivables and Contract Assets As of November 30, 2024 and August 31, 2024, the total allowance for credit losses recorded for client receivables and contract assets was $27,354 and $27,561, respectively. The change in the allowance is primarily due to immaterial write-offs and changes in gross client receivables and contract assets. Investments All available-for-sale securities and liquid investments with an original maturity greater than three months but less than one year are considered to be Short-term investments. Non-current investments consist of equity securities in privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Our non-current investments are as follows: November 30, 2024 August 31, 2024 Equity method investments $ 127,776 $ 128,634 Investments without readily determinable fair values 243,731 206,030 Total non-current investments $ 371,507 $ 334,664 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. Depreciation and Amortization As of November 30, 2024 and August 31, 2024, total accumulated depreciation was $2,752,886 and $2,713,855, respectively. See table below for a summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for the three months ended November 30, 2024 and 2023, respectively. Three Months Ended November 30, 2024 November 30, 2023 Depreciation $ 133,099 $ 133,245 Amortization - Deferred transition 85,324 98,491 Amortization - Intangible assets 160,214 111,631 Operating lease cost 186,529 175,014 Other 4,174 3,019 Total depreciation, amortization and other $ 569,340 $ 521,400 New Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures, which requires entities to enhance disclosures regarding their segments, including significant segment expenses. The ASU will be effective beginning with our annual fiscal 2025 financial statements and requires a retrospective method upon adoption. We are currently evaluating the impact of this standard on our segment disclosures. On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements and allows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of adoption. This ASU will impact our income tax disclosures, but not our financial position or results of operations. On November 4, 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses, which requires entities to disclose specified information about certain expenses in the notes to the financial statements, including employee compensation. The ASU will be effective beginning with our annual fiscal 2028 financial statements. We are currently evaluating the impact of this standard on our disclosures.

Revenues

Revenues	3 Months Ended
	Nov. 30, 2024
Revenues [Abstract]
Revenues	Revenues Disaggregation of Revenue See Note 12 (Segment Reporting) to these Consolidated Financial Statements for our disaggregated revenues. Remaining Performance Obligations We had remaining performance obligations of approximately $29 billion and $30 billion as of November 30, 2024 and August 31, 2024, 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 58% of our remaining performance obligations as of November 30, 2024 as revenue in fiscal 2025, an additional 20% in fiscal 2026, and the balance thereafter. Contract Estimates Adjustments in contract estimates related to performance obligations satisfied or partially satisfied in prior periods were immaterial for the three months ended November 30, 2024 and 2023. Contract Balances Deferred transition revenues were $623,750 and $641,091 as of November 30, 2024 and August 31, 2024, 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. Deferred transition costs were $893,898 and $862,140 as of November 30, 2024 and August 31, 2024, respectively, and are included in Deferred contract costs. Generally, deferred transition costs are recoverable under the contract in the event of early termination 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. The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): November 30, 2024 August 31, 2024 Receivables $ 12,590,544 $ 11,873,442 Contract assets (current) 1,984,093 1,791,405 Receivables and contract assets, net of allowance (current) 14,574,637 13,664,847 Contract assets (non-current) 128,981 120,260 Deferred revenues (current) 4,711,553 5,174,923 Deferred revenues (non-current) 623,750 641,091 Changes in the contract asset and liability balances during the three months ended November 30, 2024 were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during the three months ended November 30, 2024 that were included in Deferred revenues as of August 31, 2024 were $2.8 billion. Revenues recognized during the three months ended November 30, 2023 that were included in Deferred revenues as of August 31, 2023 were $2.8 billion.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Nov. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic and diluted earnings per share are calculated as follows: Three Months Ended November 30, 2024 November 30, 2023 Basic earnings per share Net income attributable to Accenture plc $ 2,278,894 $ 1,973,444 Basic weighted average Class A ordinary shares 625,676,922 627,996,111 Basic earnings per share $ 3.64 $ 3.14 Diluted earnings per share Net income attributable to Accenture plc $ 2,278,894 $ 1,973,444 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 2,170 2,016 Net income for diluted earnings per share calculation $ 2,281,064 $ 1,975,460 Basic weighted average Class A ordinary shares 625,676,922 627,996,111 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 595,837 641,659 Diluted effect of employee compensation related to Class A ordinary shares 8,185,818 8,492,332 Diluted effect of share purchase plans related to Class A ordinary shares 197,833 268,259 Diluted weighted average Class A ordinary shares (2) 634,656,410 637,398,361 Diluted earnings per share $ 3.59 $ 3.10 (1) Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests - other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares. (2) The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Nov. 30, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Three Months Ended November 30, 2024 November 30, 2023 Foreign currency translation Beginning balance $ (1,295,743) $ (1,510,632) Foreign currency translation (486,087) 67,789 Income tax benefit (expense) 1,030 2,240 Portion attributable to noncontrolling interests 10,074 (1,837) Foreign currency translation, net of tax (474,983) 68,192 Ending balance (1,770,726) (1,442,440) Defined benefit plans Beginning balance (254,172) (226,503) Reclassifications into net periodic pension and post-retirement expense (17,680) 44,294 Income tax benefit (expense) 1,907 (7,865) Portion attributable to noncontrolling interests 15 (37) Defined benefit plans, net of tax (15,758) 36,392 Ending balance (269,930) (190,111) Cash flow hedges Beginning balance (4,827) (5,966) Unrealized gain (loss) 14,598 23,614 Reclassification adjustments into Cost of services (7,477) (10,600) Income tax benefit (expense) (11,036) (1,701) Portion attributable to noncontrolling interests 4 (11) Cash flow hedges, net of tax (3,911) 11,302 Ending balance (1) (8,738) 5,336 Accumulated other comprehensive loss $ (2,049,394) $ (1,627,215) (1)

Business Combinations

Business Combinations	3 Months Ended
	Nov. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Business Combinations	Business Combinations During the three months ended November 30, 2024, we completed individually immaterial acquisitions for total consideration of $184,871, net of cash acquired. The pro forma effects of these acquisitions on our operations were not material.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Nov. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill by reportable segment are as follows: August 31, Additions/ Foreign November 30, 2024 Americas (1) $ 11,960,650 $ 31,993 $ (33,777) $ 11,958,866 EMEA 7,341,686 109,591 (307,796) 7,143,481 Asia Pacific (1) 1,817,843 842 (52,121) 1,766,564 Total $ 21,120,179 $ 142,426 $ (393,694) $ 20,868,911 (1) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation. Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets Our definite-lived intangible assets by major asset class are as follows: August 31, 2024 November 30, 2024 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 3,924,339 $ (1,336,679) $ 2,587,660 $ 3,861,361 $ (1,412,787) $ 2,448,574 Technology 335,845 (183,182) 152,663 338,271 (198,843) 139,428 Patents 120,457 (72,518) 47,939 118,339 (71,700) 46,639 Other 150,098 (34,329) 115,769 145,021 (39,072) 105,949 Total $ 4,530,739 $ (1,626,708) $ 2,904,031 $ 4,462,992 $ (1,722,402) $ 2,740,590 Total amortization related to our intangible assets was $160,214 and $111,631 for the three months ended November 30, 2024 and 2023, respectively. Estimated future amortization related to intangible assets held as of November 30, 2024 is as follows: Fiscal Year Estimated Amortization Remainder of 2025 $ 444,238 2026 534,917 2027 470,141 2028 435,618 2029 346,275 Thereafter 509,401 Total $ 2,740,590

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Nov. 30, 2024
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity Dividends Our dividend activity during the three months ended November 30, 2024 is as follows: Dividend Per Accenture plc Class A Accenture Canada Holdings Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 15, 2024 $ 1.48 October 10, 2024 $ 924,675 October 9, 2024 $ 883 $ 925,558 The payment of cash dividends includes the net effect of $33,583 of additional restricted stock units being issued as a part of our share plans, which resulted in 93,129 restricted share units being issued. Subsequent Event On December 18, 2024, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.48 per share on our Class A ordinary shares for shareholders of record at the close of business on January 16, 2025 payable on February 14, 2025.

Financial Instruments

Financial Instruments	3 Months Ended
	Nov. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	Financial Instruments Derivatives In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Cash Flow Hedges 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. For information related to derivatives designated as cash flow hedges that were reclassified into Cost of services during the three months ended November 30, 2024 and 2023, as well as those expected to be reclassified into Cost of services in the next twelve months, see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements. Other Derivatives Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were net losses of $4,256 and $20,280 for the three months ended November 30, 2024 and 2023, 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: November 30, 2024 August 31, 2024 Assets Cash Flow Hedges Other current assets $ 55,013 $ 51,152 Other non-current assets 26,407 28,363 Other Derivatives Other current assets 34,707 39,733 Total assets $ 116,127 $ 119,248 Liabilities Cash Flow Hedges Other accrued liabilities $ 29,863 $ 29,247 Other non-current liabilities 25,371 35,346 Other Derivatives Other accrued liabilities 8,851 25,974 Total liabilities $ 64,085 $ 90,567 Total fair value $ 52,042 $ 28,681 Total notional value $ 14,707,184 $ 14,824,483 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: November 30, 2024 August 31, 2024 Net derivative assets $ 83,615 $ 91,127 Net derivative liabilities 31,573 62,446 Total fair value $ 52,042 $ 28,681

Borrowings and Indebtedness

Borrowings and Indebtedness	3 Months Ended
	Nov. 30, 2024
Debt Disclosure [Abstract]
Borrowings and Indebtedness	Borrowings and Indebtedness On October 4, 2024, Accenture Capital Inc. (“Accenture Capital”), a wholly owned finance subsidiary of Accenture plc, issued $5 billion aggregate principal amount of senior unsecured notes. Net proceeds from the offering are being used for general corporate purposes, including repayment of outstanding commercial paper borrowings. Interest on the senior unsecured notes is payable semi-annually in arrears. Accenture Capital may redeem the senior unsecured notes at any time in whole, or from time to time, in part at specified redemption prices. Accenture plc and Accenture Capital are not subject to any financial covenants under the senior unsecured notes. The following is a summary of total outstanding debt as of November 30, 2024 and August 31, 2024 , respectively: November 30, 2024 August 31, 2024 Current portion of long-term debt and bank borrowings Commercial paper (1) $ 99,446 $ 931,507 Other (2) 14,875 14,722 Total current portion of long-term debt and bank borrowings $ 114,321 $ 946,229 Long-term debt Senior notes – 3.90% due 2027 $ 1,100,000 $ — Senior notes – 4.05% due 2029 1,200,000 — Senior notes – 4.25% due 2031 1,200,000 — Senior notes – 4.50% due 2034 1,500,000 — Total principal amount (3) $ 5,000,000 $ — Less: unamortized debt discount and issuance costs (37,998) — Total carrying amount $ 4,962,002 $ — Other (2) 77,458 78,628 Total long-term debt $ 5,039,460 $ 78,628 (1) The carrying amounts of the commercial paper as of November 30, 2024 and August 31, 2024 include the remaining principal outstanding of $100,000 and $935,000 , respectively, net of total unamortized discounts of $554 and $3,493 , respectively. The weighted-average effective interest rate for the commercial paper was 4.6% and 5.4% as of November 30, 2024 and August 31, 2024, respectively. (2) Amounts primarily include finance lease liabilities. (3) The total estimated fair value of our senior notes was $4.9 billion as of November 30, 2024. The fair value was determined based on quoted prices as of the last trading day of the first quarter of fiscal 2025 and is classified as Level 1 within the fair value hierarchy. As of November 30, 2024, future principal payments for total outstanding debt, excluding finance leases, are summarized as follows: Fiscal Year Amount Remainder of 2025 $ 100,000 2026 — 2027 — 2028 1,100,000 2029 — Thereafter 3,900,000 Total $ 5,100,000 As of November 30, 2024, we had the following borrowing facilities: Credit Facilities Syndicated loan facility (1) $ 5,500,000 Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,917,931 Local guaranteed and non-guaranteed lines of credit (3) 281,345 Total $ 7,699,276 (1) This facility, which matures on May 14, 2029, provides unsecured, revolving borrowing capacity for general corporate 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. (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 November 30, 2024 and August 31, 2024 , 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 November 30, 2024 and August 31, 2024 , we had no borrowings under these various facilities. We had an aggregate of $1,242,317 and $1,269,178 of letters of credit outstanding and $100,000 and $935,000 (excluding unamortized discounts) of commercial paper outstanding as of November 30, 2024 and August 31, 2024, respectively. The amount of letters of credit and commercial paper outstanding reduces the available borrowing capacity under the facilities described above.

Income Taxes

Income Taxes	3 Months Ended
	Nov. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. Our effective tax rates for the three months ended November 30, 2024 and 2023 were 21.6% and 23.2%, respectively. The lower effective tax rate for the three months ended November 30, 2024 was primarily due to higher benefits from adjustments to prior year tax liabilities.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Nov. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and 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. As of November 30, 2024 and August 31, 2024, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $2,181,000 and $2,370,000, respectively, of which all but approximately $59,000 and $61,000, 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 November 30, 2024 and August 31, 2024, we have issued or provided guarantees in the form of letters of credit and surety bonds of $1,692,529 ($1,514,492 net of recourse provisions) and $1,758,783 ($1,609,046 net of recourse provisions) respectively, the majority of which support certain contracts that require us to provide them as a guarantee of our performance. These guarantees are typically renewed annually and remain in place until the contractual obligations are satisfied. In general, we would only be liable for these guarantees in the event we defaulted in performing our obligations under each contract, the probability of which we believe is remote. To date, we have not been required to make any significant payment under any of the arrangements described above. We have assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations, indemnification provisions, letters of credit and surety bonds, and believe that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole. Legal Contingencies As of November 30, 2024, we or our present personnel had been named as a defendant in various litigation matters. We and/or our personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of our business around the world. Based on the present status of these matters, except as otherwise noted below, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on our results of operations or financial condition. On July 24, 2019, Accenture was named in a putative class action lawsuit filed by consumers of Marriott International, Inc. (“Marriott”) in the U.S. District Court for the District of Maryland. The complaint alleges negligence by us, and seeks monetary damages, costs and attorneys’ fees and other related relief, relating to a data security incident involving unauthorized access to the reservations database of Starwood Worldwide Resorts, Inc. (“Starwood”), which was acquired by Marriott on September 23, 2016. Since 2009, we have provided certain IT infrastructure outsourcing services to Starwood. On May 3, 2022, the court issued an order granting in part the plaintiffs’ motion for class certification, which we appealed. On August 17, 2023, the appeals court vacated the class certification and remanded the case to the district court for consideration of, among other things, the class action waiver signed by Starwood customer plaintiffs. On November 29, 2023, the district court reinstated the classes previously certified by the court in May 2022. We are appealing the district court’s decision. We continue to believe the lawsuit is without merit and we will vigorously defend it. At present, we do not believe any losses from this matter will have a material effect on our results of operations or financial condition. After Accenture Federal Services (“AFS”) made a voluntary disclosure to the U.S. government, the U.S. Department of Justice (“DOJ”) initiated a civil and criminal investigation concerning whether one or more employees provided inaccurate submissions to an assessor who was evaluating on behalf of the U.S. government an AFS service offering and whether the service offering fully implemented required federal security controls. AFS is responding to an administrative subpoena and cooperating with DOJ’s investigation. This matter could subject us to adverse consequences, including civil and criminal penalties, including under the civil U.S. False Claims Act and/or other statutes, and administrative sanctions, such as termination of contracts, forfeiture of profits, suspension of payments, fines and suspensions or debarment from doing business with agencies of the U.S. government. We cannot at this time determine when or how this matter will be resolved or estimate the cost or range of costs that are reasonably likely to be incurred in connection with this matter.

Segment Reporting

Segment Reporting	3 Months Ended
	Nov. 30, 2024
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting Our reportable segments are our three geographic markets, which are the Americas, EMEA and Asia Pacific. Information regarding reportable segments, industry groups and type of work is as follows: Revenues Three Months Ended November 30, 2024 November 30, 2023 Geographic Markets Americas (1) $ 8,733,095 $ 8,026,972 EMEA 6,411,952 5,803,642 Asia Pacific (1) 2,544,498 2,393,689 Total Revenues $ 17,689,545 $ 16,224,303 Industry Groups Communications, Media & Technology $ 2,857,885 $ 2,669,448 Financial Services 3,168,835 3,033,578 Health & Public Service 3,812,609 3,377,466 Products 5,425,317 4,859,987 Resources 2,424,899 2,283,824 Total Revenues $ 17,689,545 $ 16,224,303 Type of Work Consulting $ 9,045,228 $ 8,456,506 Managed Services 8,644,317 7,767,797 Total Revenues $ 17,689,545 $ 16,224,303 Operating Income Three Months Ended November 30, 2024 November 30, 2023 Geographic Markets Americas (1) $ 1,377,234 $ 1,292,981 EMEA 1,035,977 823,601 Asia Pacific (1) 535,266 448,305 Total Operating Income $ 2,948,477 $ 2,564,887 (1) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Pay vs Performance Disclosure
Net income attributable to Accenture plc	$ 2,278,894	$ 1,973,444

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Nov. 30, 2024 shares
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	The table below summarizes the terms of trading arrangements adopted or terminated by our executive officers or directors during the first quarter of fiscal 2025. All of the trading arrangements listed below are intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). Name Title Date of Adoption or Termination Duration of Plan (1) Aggregate number of Class A ordinary shares to be sold pursuant to the trading agreement (2) Melissa Burgum Chief accounting officer Adopted on October 21, 2024 January 19, 2025 - October 24, 2025 3,400 John Walsh Chief operating officer Adopted on October 24, 2024 January 22, 2025 - October 24, 2025 15,000 (1) Each plan will expire on the earlier of the expiration date or the completion of all transactions under the trading arrangement. (2) The actual number of shares sold will depend on the vesting of certain performance-based equity awards and the number of shares withheld by Accenture to satisfy its income tax withholding obligations, and may vary from the approximate number provided.
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Melissa Burgum [Member]
Trading Arrangements, by Individual
Name	Melissa Burgum
Title	Chief accounting officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	October 21, 2024
Expiration Date	October 24, 2025
Arrangement Duration	278 days
Aggregate Available	3,400
John Walsh [Member]
Trading Arrangements, by Individual
Name	John Walsh
Title	Chief operating officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	October 24, 2024
Expiration Date	October 24, 2025
Arrangement Duration	275 days
Aggregate Available	15,000

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Nov. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2024 included in our Annual Report on Form 10-K filed with the SEC on October 10, 2024. The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which 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 differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2025.
Allowance for Credit Losses - Client Receivables and Contract Assets	Allowance for Credit Losses—Client Receivables and Contract Assets
Investments	Investments All available-for-sale securities and liquid investments with an original maturity greater than three months but less than one year are considered to be Short-term investments. Non-current investments consist of equity securities in privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). 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.
New Accounting Pronouncement	New Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures, which requires entities to enhance disclosures regarding their segments, including significant segment expenses. The ASU will be effective beginning with our annual fiscal 2025 financial statements and requires a retrospective method upon adoption. We are currently evaluating the impact of this standard on our segment disclosures. On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements and allows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of adoption. This ASU will impact our income tax disclosures, but not our financial position or results of operations. On November 4, 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses, which requires entities to disclose specified information about certain expenses in the notes to the financial statements, including employee compensation. The ASU will be effective beginning with our annual fiscal 2028 financial statements. We are currently evaluating the impact of this standard on our disclosures.
Income Taxes	We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs.
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.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	3 Months Ended
	Nov. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Non-current Investments	Our non-current investments are as follows: November 30, 2024 August 31, 2024 Equity method investments $ 127,776 $ 128,634 Investments without readily determinable fair values 243,731 206,030 Total non-current investments $ 371,507 $ 334,664
Schedule of Depreciation, Amortization and Other	See table below for a summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for the three months ended November 30, 2024 and 2023, respectively. Three Months Ended November 30, 2024 November 30, 2023 Depreciation $ 133,099 $ 133,245 Amortization - Deferred transition 85,324 98,491 Amortization - Intangible assets 160,214 111,631 Operating lease cost 186,529 175,014 Other 4,174 3,019 Total depreciation, amortization and other $ 569,340 $ 521,400

Revenues (Tables)

Revenues (Tables)	3 Months Ended
	Nov. 30, 2024
Revenues [Abstract]
Schedule of Receivables, Contract Assets and Contract Liabilities (Deferred Revenues)	The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): November 30, 2024 August 31, 2024 Receivables $ 12,590,544 $ 11,873,442 Contract assets (current) 1,984,093 1,791,405 Receivables and contract assets, net of allowance (current) 14,574,637 13,664,847 Contract assets (non-current) 128,981 120,260 Deferred revenues (current) 4,711,553 5,174,923 Deferred revenues (non-current) 623,750 641,091

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Nov. 30, 2024
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings per Share	Basic and diluted earnings per share are calculated as follows: Three Months Ended November 30, 2024 November 30, 2023 Basic earnings per share Net income attributable to Accenture plc $ 2,278,894 $ 1,973,444 Basic weighted average Class A ordinary shares 625,676,922 627,996,111 Basic earnings per share $ 3.64 $ 3.14 Diluted earnings per share Net income attributable to Accenture plc $ 2,278,894 $ 1,973,444 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 2,170 2,016 Net income for diluted earnings per share calculation $ 2,281,064 $ 1,975,460 Basic weighted average Class A ordinary shares 625,676,922 627,996,111 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 595,837 641,659 Diluted effect of employee compensation related to Class A ordinary shares 8,185,818 8,492,332 Diluted effect of share purchase plans related to Class A ordinary shares 197,833 268,259 Diluted weighted average Class A ordinary shares (2) 634,656,410 637,398,361 Diluted earnings per share $ 3.59 $ 3.10 (1) Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests - other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares. (2) The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Nov. 30, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule 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: Three Months Ended November 30, 2024 November 30, 2023 Foreign currency translation Beginning balance $ (1,295,743) $ (1,510,632) Foreign currency translation (486,087) 67,789 Income tax benefit (expense) 1,030 2,240 Portion attributable to noncontrolling interests 10,074 (1,837) Foreign currency translation, net of tax (474,983) 68,192 Ending balance (1,770,726) (1,442,440) Defined benefit plans Beginning balance (254,172) (226,503) Reclassifications into net periodic pension and post-retirement expense (17,680) 44,294 Income tax benefit (expense) 1,907 (7,865) Portion attributable to noncontrolling interests 15 (37) Defined benefit plans, net of tax (15,758) 36,392 Ending balance (269,930) (190,111) Cash flow hedges Beginning balance (4,827) (5,966) Unrealized gain (loss) 14,598 23,614 Reclassification adjustments into Cost of services (7,477) (10,600) Income tax benefit (expense) (11,036) (1,701) Portion attributable to noncontrolling interests 4 (11) Cash flow hedges, net of tax (3,911) 11,302 Ending balance (1) (8,738) 5,336 Accumulated other comprehensive loss $ (2,049,394) $ (1,627,215) (1)

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Nov. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill by reportable segment are as follows: August 31, Additions/ Foreign November 30, 2024 Americas (1) $ 11,960,650 $ 31,993 $ (33,777) $ 11,958,866 EMEA 7,341,686 109,591 (307,796) 7,143,481 Asia Pacific (1) 1,817,843 842 (52,121) 1,766,564 Total $ 21,120,179 $ 142,426 $ (393,694) $ 20,868,911 (1) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation.
Schedule of Definite-Lived Intangible Assets	Our definite-lived intangible assets by major asset class are as follows: August 31, 2024 November 30, 2024 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 3,924,339 $ (1,336,679) $ 2,587,660 $ 3,861,361 $ (1,412,787) $ 2,448,574 Technology 335,845 (183,182) 152,663 338,271 (198,843) 139,428 Patents 120,457 (72,518) 47,939 118,339 (71,700) 46,639 Other 150,098 (34,329) 115,769 145,021 (39,072) 105,949 Total $ 4,530,739 $ (1,626,708) $ 2,904,031 $ 4,462,992 $ (1,722,402) $ 2,740,590
Schedule of Future Amortization Expense Related to Intangible Assets	Estimated future amortization related to intangible assets held as of November 30, 2024 is as follows: Fiscal Year Estimated Amortization Remainder of 2025 $ 444,238 2026 534,917 2027 470,141 2028 435,618 2029 346,275 Thereafter 509,401 Total $ 2,740,590

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Nov. 30, 2024
Equity [Abstract]
Schedule of Dividend Activity	Our dividend activity during the three months ended November 30, 2024 is as follows: Dividend Per Accenture plc Class A Accenture Canada Holdings Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 15, 2024 $ 1.48 October 10, 2024 $ 924,675 October 9, 2024 $ 883 $ 925,558

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Nov. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional and Fair Values of Derivative Instruments	The notional and fair values of all derivative instruments are as follows: November 30, 2024 August 31, 2024 Assets Cash Flow Hedges Other current assets $ 55,013 $ 51,152 Other non-current assets 26,407 28,363 Other Derivatives Other current assets 34,707 39,733 Total assets $ 116,127 $ 119,248 Liabilities Cash Flow Hedges Other accrued liabilities $ 29,863 $ 29,247 Other non-current liabilities 25,371 35,346 Other Derivatives Other accrued liabilities 8,851 25,974 Total liabilities $ 64,085 $ 90,567 Total fair value $ 52,042 $ 28,681 Total notional value $ 14,707,184 $ 14,824,483
Schedule of Netting Derivative Assets against Liabilities under Counterparty Master Agreements	The potential effect of netting derivative assets against liabilities under the counterparty master agreements is as follows: November 30, 2024 August 31, 2024 Net derivative assets $ 83,615 $ 91,127 Net derivative liabilities 31,573 62,446 Total fair value $ 52,042 $ 28,681

Borrowings and Indebtedness (Ta

Borrowings and Indebtedness (Tables)	3 Months Ended
	Nov. 30, 2024
Debt Disclosure [Abstract]
Schedule of Outstanding Debt	The following is a summary of total outstanding debt as of November 30, 2024 and August 31, 2024 , respectively: November 30, 2024 August 31, 2024 Current portion of long-term debt and bank borrowings Commercial paper (1) $ 99,446 $ 931,507 Other (2) 14,875 14,722 Total current portion of long-term debt and bank borrowings $ 114,321 $ 946,229 Long-term debt Senior notes – 3.90% due 2027 $ 1,100,000 $ — Senior notes – 4.05% due 2029 1,200,000 — Senior notes – 4.25% due 2031 1,200,000 — Senior notes – 4.50% due 2034 1,500,000 — Total principal amount (3) $ 5,000,000 $ — Less: unamortized debt discount and issuance costs (37,998) — Total carrying amount $ 4,962,002 $ — Other (2) 77,458 78,628 Total long-term debt $ 5,039,460 $ 78,628 (1) The carrying amounts of the commercial paper as of November 30, 2024 and August 31, 2024 include the remaining principal outstanding of $100,000 and $935,000 , respectively, net of total unamortized discounts of $554 and $3,493 , respectively. The weighted-average effective interest rate for the commercial paper was 4.6% and 5.4% as of November 30, 2024 and August 31, 2024, respectively. (2) Amounts primarily include finance lease liabilities. (3) The total estimated fair value of our senior notes was $4.9 billion as of November 30, 2024. The fair value was determined based on quoted prices as of the last trading day of the first quarter of fiscal 2025 and is classified as Level 1 within the fair value hierarchy.
Schedule of Maturities of Long-Term Debt	As of November 30, 2024, future principal payments for total outstanding debt, excluding finance leases, are summarized as follows: Fiscal Year Amount Remainder of 2025 $ 100,000 2026 — 2027 — 2028 1,100,000 2029 — Thereafter 3,900,000 Total $ 5,100,000
Schedule of Borrowing Facilities	As of November 30, 2024, we had the following borrowing facilities: Credit Facilities Syndicated loan facility (1) $ 5,500,000 Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 1,917,931 Local guaranteed and non-guaranteed lines of credit (3) 281,345 Total $ 7,699,276 (1) This facility, which matures on May 14, 2029, provides unsecured, revolving borrowing capacity for general corporate 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. (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 November 30, 2024 and August 31, 2024 , 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 November 30, 2024 and August 31, 2024 , we had no borrowings under these various facilities.

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Nov. 30, 2024
Segment Reporting [Abstract]
Schedule of Reportable Segments	Information regarding reportable segments, industry groups and type of work is as follows: Revenues Three Months Ended November 30, 2024 November 30, 2023 Geographic Markets Americas (1) $ 8,733,095 $ 8,026,972 EMEA 6,411,952 5,803,642 Asia Pacific (1) 2,544,498 2,393,689 Total Revenues $ 17,689,545 $ 16,224,303 Industry Groups Communications, Media & Technology $ 2,857,885 $ 2,669,448 Financial Services 3,168,835 3,033,578 Health & Public Service 3,812,609 3,377,466 Products 5,425,317 4,859,987 Resources 2,424,899 2,283,824 Total Revenues $ 17,689,545 $ 16,224,303 Type of Work Consulting $ 9,045,228 $ 8,456,506 Managed Services 8,644,317 7,767,797 Total Revenues $ 17,689,545 $ 16,224,303 Operating Income Three Months Ended November 30, 2024 November 30, 2023 Geographic Markets Americas (1) $ 1,377,234 $ 1,292,981 EMEA 1,035,977 823,601 Asia Pacific (1) 535,266 448,305 Total Operating Income $ 2,948,477 $ 2,564,887 (1) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation.

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for credit losses for client receivables and contract assets	$ 27,354	$ 27,561
Accumulated depreciation	$ 2,752,886	$ 2,713,855

Basis of Presentation - Investm

Basis of Presentation - Investments (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Equity method investments	$ 127,776	$ 128,634
Investments without readily determinable fair values	243,731	206,030
Total non-current investments	$ 371,507	$ 334,664

Basis of Presentation - Depreci

Basis of Presentation - Depreciation and Amortization (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Depreciation	$ 133,099	$ 133,245
Amortization - Deferred transition	85,324	98,491
Amortization - Intangible assets	160,214	111,631
Operating lease cost	186,529	175,014
Other	4,174	3,019
Total depreciation, amortization and other	$ 569,340	$ 521,400

Revenues - Additional Informati

Revenues - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Aug. 31, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 29,000,000		$ 30,000,000
Deferred transition revenues	623,750		641,091
Deferred transition costs	893,898		$ 862,140
Revenues recognized that were included in deferred revenues	$ 2,800,000	$ 2,800,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-12-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Percentage of remaining performance obligation expected to be recognized	58%
Timing of satisfaction of remaining performance obligation	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-09-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Percentage of remaining performance obligation expected to be recognized	20%
Timing of satisfaction of remaining performance obligation	1 year

Revenues - Schedule of Revenue

Revenues - Schedule of Revenue (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Revenues [Abstract]
Receivables	$ 12,590,544	$ 11,873,442
Contract assets (current)	1,984,093	1,791,405
Receivables and contract assets, net of allowance (current)	14,574,637	13,664,847
Contract assets (non-current)	128,981	120,260
Deferred revenues (current)	4,711,553	5,174,923
Deferred revenues (non-current)	$ 623,750	$ 641,091

Earnings Per Share (Details)

Earnings Per Share (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Nov. 30, 2024 USD ($) $ / shares shares	Nov. 30, 2023 USD ($) $ / shares shares
Basic earnings per share
Net income attributable to Accenture plc | $	$ 2,278,894	$ 1,973,444
Basic weighted average Class A ordinary shares (in shares)	625,676,922	627,996,111
Basic earnings per share (in USD per share) | $ / shares	$ 3.64	$ 3.14
Diluted earnings per share
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC | $	$ 2,278,894	$ 1,973,444
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. | $	2,170	2,016
Net income for diluted earnings per share calculation | $	$ 2,281,064	$ 1,975,460
Basic weighted average Class A ordinary shares (in shares)	625,676,922	627,996,111
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (in shares)	595,837	641,659
Diluted effect of employee compensation related to Class A ordinary shares (in shares)	8,185,818	8,492,332
Diluted effect of share purchase plans related to Class A ordinary shares (in shares)	197,833	268,259
Diluted weighted average Class A ordinary shares (in shares)	634,656,410	637,398,361
Diluted earnings per share (in USD per share) | $ / shares	$ 3.59	$ 3.10
Exchangeable shares, exchange ratio	1

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Aug. 31, 2024
Foreign currency translation
Beginning balance	$ (1,295,743)	$ (1,510,632)
Foreign currency translation	(486,087)	67,789
Income tax benefit (expense)	1,030	2,240
Portion attributable to noncontrolling interests	10,074	(1,837)
Foreign currency translation, net of tax	(474,983)	68,192
Ending balance	(1,770,726)	(1,442,440)
Defined benefit plans
Beginning balance	(254,172)	(226,503)
Reclassifications into net periodic pension and post-retirement expense	(17,680)	44,294
Income tax benefit (expense)	1,907	(7,865)
Portion attributable to noncontrolling interests	15	(37)
Defined benefit plans, net of tax	(15,758)	36,392
Ending balance	(269,930)	(190,111)
Cash flow hedges
Beginning balance	(4,827)	(5,966)
Unrealized gain (loss)	14,598	23,614
Reclassification adjustments into Cost of services	(7,477)	(10,600)
Income tax benefit (expense)	(11,036)	(1,701)
Portion attributable to noncontrolling interests	4	(11)
Cash flow hedges, net of tax	(3,911)	11,302
Ending Balance	(8,738)	5,336
Accumulated other comprehensive loss	(2,049,394)	$ (1,627,215)	$ (1,554,742)
Net unrealized gains expected to be reclassified in the next twelve months	$ 25,149

Business Combinations (Details)

Business Combinations (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2024 USD ($)
Individually Immaterial Acquisitions
Business Acquisitions [Line Items]
Total considerations, net of cash acquired	$ 184,871

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Goodwill Rollforward (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2024 USD ($)
Goodwill [Line Items]
Goodwill, beginning balance	$ 21,120,179
Additions/ Adjustments	142,426
Foreign Currency Translation	(393,694)
Goodwill, ending balance	20,868,911
Americas
Goodwill [Line Items]
Goodwill, beginning balance	11,960,650
Additions/ Adjustments	31,993
Foreign Currency Translation	(33,777)
Goodwill, ending balance	11,958,866
EMEA
Goodwill [Line Items]
Goodwill, beginning balance	7,341,686
Additions/ Adjustments	109,591
Foreign Currency Translation	(307,796)
Goodwill, ending balance	7,143,481
Asia Pacific
Goodwill [Line Items]
Goodwill, beginning balance	1,817,843
Additions/ Adjustments	842
Foreign Currency Translation	(52,121)
Goodwill, ending balance	$ 1,766,564

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible Table by Major Class (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,462,992	$ 4,530,739
Accumulated Amortization	(1,722,402)	(1,626,708)
Net Carrying Amount	2,740,590	2,904,031
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,861,361	3,924,339
Accumulated Amortization	(1,412,787)	(1,336,679)
Net Carrying Amount	2,448,574	2,587,660
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	338,271	335,845
Accumulated Amortization	(198,843)	(183,182)
Net Carrying Amount	139,428	152,663
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	118,339	120,457
Accumulated Amortization	(71,700)	(72,518)
Net Carrying Amount	46,639	47,939
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	145,021	150,098
Accumulated Amortization	(39,072)	(34,329)
Net Carrying Amount	$ 105,949	$ 115,769

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Amortization (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Aug. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization related to intangible assets	$ 160,214	$ 111,631
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Remainder of 2025	444,238
2026	534,917
2027	470,141
2028	435,618
2029	346,275
Thereafter	509,401
Net Carrying Amount	$ 2,740,590		$ 2,904,031

Shareholders' Equity - Dividend

Shareholders' Equity - Dividend Activity (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
	Nov. 15, 2024	Nov. 30, 2024	Nov. 30, 2023
Class of Stock [Line Items]
Dividend Per Share (in USD per share)	$ 1.48	$ 1.48	$ 1.29
Accenture Canada Holdings Inc., Cash Outlay	$ 883
Total Cash Outlay	925,558	$ 925,558	$ 810,056
Class A Ordinary Shares
Class of Stock [Line Items]
Accenture plc, Cash Outlay	$ 924,675

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
	Dec. 18, 2024	Nov. 30, 2024	Nov. 30, 2023
Class of Stock [Line Items]
Dividends, Common Stock		$ (925,558)	$ (810,056)
Class A Ordinary Shares | Subsequent Event
Class of Stock [Line Items]
Quarterly cash dividend declared (in USD per share)	$ 1.48
Restricted Share Units
Class of Stock [Line Items]
Shares issued (in shares)		93,129
Common Stock | Restricted Share Units
Class of Stock [Line Items]
Dividends, Common Stock		$ 33,583	$ 29,279

Financial Instruments - Additio

Financial Instruments - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain (loss) recognized in income on derivatives	$ (4,256)	$ (20,280)

Financial Instruments - Notiona

Financial Instruments - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Assets
Assets	$ 116,127	$ 119,248
Liabilities
Liabilities	64,085	90,567
Total fair value	52,042	28,681
Total notional value	14,707,184	14,824,483
Cash Flow Hedges | Other current assets
Assets
Assets	55,013	51,152
Cash Flow Hedges | Other non-current assets
Assets
Assets	26,407	28,363
Cash Flow Hedges | Other accrued liabilities
Liabilities
Liabilities	29,863	29,247
Cash Flow Hedges | Other non-current liabilities
Liabilities
Liabilities	25,371	35,346
Other Derivatives | Other current assets
Assets
Assets	34,707	39,733
Other Derivatives | Other accrued liabilities
Liabilities
Liabilities	$ 8,851	$ 25,974

Financial Instruments - Offsett

Financial Instruments - Offsetting Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 83,615	$ 91,127
Net derivative liabilities	31,573	62,446
Total fair value	$ 52,042	$ 28,681

Borrowings and Indebtedness - S

Borrowings and Indebtedness - Schedule of Outstanding Debt (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Oct. 04, 2024	Aug. 31, 2024
Current portion of long-term debt and bank borrowings
Commercial paper	$ 99,446		$ 931,507
Other	14,875		14,722
Total current portion of long-term debt and bank borrowings	114,321		946,229
Commercial paper, gross	100,000		935,000
Long-term debt
Other	77,458		78,628
Long-term debt	5,039,460		78,628
Commercial Paper
Current portion of long-term debt and bank borrowings
Debt Instrument, Unamortized Discount	$ 554		$ 3,493
Short-term debt, weighted average effective interest rate	4.60%		5.40%
Senior Notes
Long-term debt
Total principal amount	$ 5,000,000	$ 5,000,000	$ 0
Less: unamortized debt discount and issuance costs	(37,998)		0
Total carrying amount	4,962,002		0
Fair value of senior notes	$ 4,900,000
Senior Notes | Senior notes due 2027
Long-term debt
Long-term debt, interest rate	3.90%
Total principal amount	$ 1,100,000		0
Senior Notes | Senior notes due 2029
Long-term debt
Long-term debt, interest rate	4.05%
Total principal amount	$ 1,200,000		0
Senior Notes | Senior notes due 2031
Long-term debt
Long-term debt, interest rate	4.25%
Total principal amount	$ 1,200,000		0
Senior Notes | Senior notes due 2034
Long-term debt
Long-term debt, interest rate	4.50%
Total principal amount	$ 1,500,000		$ 0

Borrowings and Indebtedness -_2

Borrowings and Indebtedness - Schedule of Repayments (Details) $ in Thousands	Nov. 30, 2024 USD ($)
Debt Disclosure [Abstract]
Remainder of 2025	$ 100,000
2026	0
2027	0
2028	1,100,000
2029	0
Thereafter	3,900,000
Total	$ 5,100,000

Borrowings and Indebtedness -_3

Borrowings and Indebtedness - Schedule of Borrowing Facilities (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Debt Instrument [Line Items]
Credit Facilities	$ 7,699,276,000
Syndicated loan facility
Debt Instrument [Line Items]
Credit Facilities	5,500,000,000
Separate, uncommitted, unsecured multicurrency revolving credit facilities
Debt Instrument [Line Items]
Credit Facilities	1,917,931,000
Borrowings outstanding	0	$ 0
Local guaranteed and non-guaranteed lines of credit
Debt Instrument [Line Items]
Credit Facilities	281,345,000
Borrowings outstanding	$ 0	$ 0

Borrowings and Indebtedness - A

Borrowings and Indebtedness - Additional Information (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Debt Disclosure [Abstract]
Letters of credit outstanding	$ 1,242,317	$ 1,269,178
Commercial paper, gross	$ 100,000	$ 935,000

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Income Tax Disclosure [Abstract]
Effective tax rates	21.60%	23.20%

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Nov. 30, 2024	Aug. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Expressly limited performance guarantee	$ 2,181,000	$ 2,370,000
Portion of guarantee not recoverable	59,000	61,000
Letter of credit and surety bonds outstanding	1,692,529	1,758,783
Letter of credit and surety bonds outstanding, net of recourse provisions	$ 1,514,492	$ 1,609,046

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	3 Months Ended
	Nov. 30, 2024 reportableSegment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Reporting - Reportable

Segment Reporting - Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Segment Reporting Information [Line Items]
Total Revenues	$ 17,689,545	$ 16,224,303
Total Operating Income	2,948,477	2,564,887
Consulting
Segment Reporting Information [Line Items]
Total Revenues	9,045,228	8,456,506
Managed Services
Segment Reporting Information [Line Items]
Total Revenues	8,644,317	7,767,797
Communications, Media & Technology
Segment Reporting Information [Line Items]
Total Revenues	2,857,885	2,669,448
Financial Services
Segment Reporting Information [Line Items]
Total Revenues	3,168,835	3,033,578
Health & Public Service
Segment Reporting Information [Line Items]
Total Revenues	3,812,609	3,377,466
Products
Segment Reporting Information [Line Items]
Total Revenues	5,425,317	4,859,987
Resources
Segment Reporting Information [Line Items]
Total Revenues	2,424,899	2,283,824
Americas
Segment Reporting Information [Line Items]
Total Revenues	8,733,095	8,026,972
Total Operating Income	1,377,234	1,292,981
EMEA
Segment Reporting Information [Line Items]
Total Revenues	6,411,952	5,803,642
Total Operating Income	1,035,977	823,601
Asia Pacific
Segment Reporting Information [Line Items]
Total Revenues	2,544,498	2,393,689
Total Operating Income	$ 535,266	$ 448,305