WASHINGTON, DC 20549


                                    Form 8-K
                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


       Date of report (Date of earliest event reported): November 9, 2001

                                  ACCENTURE LTD
               (Exact Name of Registrant as Specified in Charter)

          Bermuda                       001-16565               98-0341111
(State or Other Jurisdiction           (Commission           (I.R.S. Employer
     of Incorporation)                File Number)          Identification No.)

                                   Cedar House
                                 41 Cedar Avenue
                             Hamilton HM12, Bermuda
                    (Address of Principal Executive Offices)

       Registrant's telephone number, including area code: (441) 296-8262

                                 Not Applicable
          (Former Name or Former Address, if Changed Since Last Report)


Item 4.   Change in Registrant's Certifying Accountant.

          At the request of the Audit Committee of the Board of Directors of
Accenture Ltd ("Accenture"), PricewaterhouseCoopers LLP ("PwC") resigned as the
independent accountant for Accenture and its subsidiaries effective upon
completion of the audit of the August 31, 2001 financial statements, which is
expected to occur at the end of November 2001. Accenture's request for PwC's
resignation was not based on concerns as to the quality of PwC's work or on any
disagreements with PwC. It was based upon the continuing competitive situation
between PwC's consulting practice and Accenture, which Accenture had expected to
be eliminated some time ago.

          The Audit Committee of Accenture's Board of Directors has begun a
process to select a successor independent accountant and expects to propose the
appointment of a successor independent accountant by the end of November 2001.

          PwC was appointed as the independent accountant of Accenture in
September 2000 and in connection with Accenture's initial public offering
audited the fiscal 2000, 1999 and 1998 financial statements. The report of PwC
on these financial statements contained no adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope or
accounting principles.

          In connection with the audit referred to above and through November 9,
2001, there were no:

          (i) disagreements between Accenture and PwC on any matter of
     accounting principles or practices, financial statement disclosure, or
     auditing scope or procedure which disagreements, if not resolved to the
     satisfaction of PwC, would have caused them to make reference to the
     subject matter of the disagreement or disagreements in their report on the
     financial statements for such years; or

          (ii) reportable events involving PwC that would have required
     disclosure under Item 304(a)(1)(v) of Regulation S-K.

          Accenture has requested that PwC furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of such letter, dated November 9, 2001, is filed as
Exhibit 16.1 to this Form 8-K.

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits

     (c) Exhibits

         16.1 Letter from PricewaterhouseCoopers LLP to the Commission dated
     November 9, 2001.


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                 ACCENTURE LTD

                                 By:      /s/ Douglas G. Scrivner
                                 Name:    Douglas G. Scrivner
                                 Title:   General Counsel and

Date:  November 9, 2001

                                INDEX TO EXHIBITS

Exhibit Number      Exhibit
--------------      -------

16.1                Letter from PricewaterhouseCoopers LLP to the
                    Commission, dated November 9, 2001