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 European Commission has been conducting investigations into whether local country tax rulings or tax legislation provide preferential tax treatment that violates EU state aid rules.
• Ireland has enacted Pillar Two global minimum tax, and other countries have enacted or are considering changes to adopt parts of the OECD two-pillar framework.
• Pillar Two applied to the company beginning with fiscal year 2025.2025
• The company expects to rely on the tax treaty between the United States and Ireland, but legislative or diplomatic action could prevent reliance, subjecting it to increased taxation.
• As of August 31, 2026, had approximately 814,000 employees worldwide.August 31, 2026
• After Accenture Federal Services made a voluntary disclosure, the U.S. Department of Justice initiated a civil and criminal investigation concerning submissions to an assessor evaluating an AFS service offering and whether the offering fully implemented required federal security controls.
• We elected to enter into a proxy agreement with the U.S. Department of Defense that regulates the management and operation of, and limits the control we can exercise over, our U.S. federal government contracting subsidiary.
• Our 2040 net-zero greenhouse gas emissions target.2040
• Subject to the European Union's AI Act.
• Platform trust and safety services, including content moderation, have led to media coverage and litigation related to these services.
• Government investigations or proceedings related to our diversity, equity and inclusion programs have and may in the future result in financial penalties, sanctions, or restrictions on government contracting.
• We may become subject to civil and criminal penalties, including under the civil U.S. False Claims Act, and administrative sanctions such as termination of contracts, forfeiture of profits, suspension of payments, fines, and suspensions or debarment.
• U.S. government agencies, including the Defense Contract Audit Agency, routinely audit our contract costs for compliance with the Cost Accounting Standards and the Federal Acquisition Regulation.
• Negative findings from audits may result in the U.S. government preventing us from billing, at least temporarily, a percentage of our costs.