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                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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                                    Form 8-K

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

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       Date of report (Date of earliest event reported): October 10, 2002



                                  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)



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Item 5. Other Events.
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        In light of Arthur Andersen LLP's current circumstances, Accenture and
Arthur Andersen LLP have renegotiated the service arrangements and training
facility use arrangement they entered into in 2001. These arrangements have been
disclosed previously in Accenture's filings with the Securities and Exchange
Commission. Accenture and Arthur Andersen LLP have entered into a new facility
services agreement which provides Accenture with the use of Arthur Andersen
LLP's training facility in St. Charles, Illinois, at market rates through
July 1, 2007. Accenture and Arthur Andersen LLP have terminated the prior St.
Charles facility services agreement, as well as the services agreements by which
Arthur Andersen LLP and other Arthur Andersen firms were to provide services,
including tax services, to Accenture and by which Accenture was to provide
Arthur Andersen LLP and other Arthur Andersen firms with consulting services.
The final payment by Accenture to Arthur Andersen LLP in connection with the
termination of these agreements is within the amounts Accenture had previously
accrued and will not have a material impact on Accenture's income statement.



                                   SIGNATURES

         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 Secretary

Date:  October 14, 2002