Accenture plc (ACN) Risk Factors

Recent key developments

Concrete developments — dated events, named agreements and instruments, legal proceedings — that Accenture plc surfaced in its latest filing.

• The three-pronged talent strategy was initiated in the fourth quarter of fiscal 2025.Q4 fiscal 2025
• Accenture is subject to ongoing audits, investigations and tax proceedings in various jurisdictions, including challenges to intercompany transactions.
• Ireland and other countries where Accenture operates have enacted Pillar Two global minimum tax, applying to Accenture beginning fiscal year 2025.fiscal year 2025
• The European Commission is conducting investigations into whether local country tax rulings provide preferential tax treatment violating EU state aid rules.
• Individual countries and the EU have enacted or plan to enact digital taxes based on where ultimate users are located.
• On June 28, 2025, the G7 released a statement on global minimum taxes outlining work to simplify Pillar Two administration and compliance.2025-06-28
• Reinvention Services change effective September 1, 2025.2025-09-01
• Accenture has been subject to litigation related to the provision of content moderation services.
• On January 21, 2025, an executive order required U.S. federal contractors to certify they do not operate any programs promoting diversity, equity and inclusion that violate federal anti-discrimination laws.2025-01-21
• Accenture Federal Services made a voluntary disclosure to the U.S. government, leading to a U.S. Department of Justice civil and criminal investigation into whether employees provided inaccurate submissions to an assessor evaluating an AFS service offering.
• In 2025, the U.S. administration began efforts to reduce federal spending and workforce under the Department of Government Efficiency.2025
• The General Services Administration instructed all federal agencies to review contracts with consulting firms, including AFS.
• Spending reductions and contract reviews have resulted in contract terminations, delays, cancellations, and reductions at AFS.
• Our services are restricted in certain locations due to sanctions imposed in response to the invasion of Ukraine by Russia.
• Our 2040 net-zero greenhouse gas emissions target.2040
• Accenture relies on the tax treaty between the United States and Ireland.