SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Pursuant to Section 13 OR 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 20, 2006
(Exact name of Registrant as specified in its charter)
|(State or other jurisdiction
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o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02 Results of Operations and Financial Condition
On December 20, 2006, Accenture issued a press release announcing financial results for its
first quarter of fiscal year 2007, which fiscal quarter ended on November 30, 2006.
A copy of the press release is attached hereto as Exhibit 99.1. All information in the press
release is furnished but not filed.
Non-GAAP Financial Information
In the attached press release Accenture discloses the following non-GAAP financial measures:
||Free cash flow (defined as operating cash flow net of property and equipment
additions). Accentures management believes that this information provides meaningful
additional information regarding the companys liquidity.
||Percentage changes in revenues before reimbursements on a local currency basis.
Accentures management believes that information regarding changes in its revenues
before reimbursements that excludes the effect of fluctuations in foreign currency
exchange rates facilitates meaningful comparison of its revenues before reimbursements
Reconciliations of these non-GAAP financial measures to the most directly comparable financial
measures calculated and presented in accordance with GAAP are included in the press release. While
Accentures management believes that this non-GAAP financial information is useful in evaluating
Accentures operations, this information should be considered as supplemental in nature and not as
a substitute for the related financial information prepared in accordance with GAAP.
Item 9.01 Financial Statements and Exhibits
||Press Release of Accenture, dated December 20, 2006