ACNAccenture
Accenture is a business reinvention and technology company. 10-K, Item 1
- Employees
- 814,000
- Headquarters
- Dublin, L2
- CEO
- Julie Spellman Sweet
- Next results
- around Dec 17, 2026
7 paragraphs in Risk Factors of the 10-K filed Oct 16, 2026 with nothing like them in the 10-K filed Oct 10, 2025. Quoted exactly. Paragraphs that were only edited are under 10-K change.
Compared with the Risk Factors in the latest 10-K of the other 74 Technology companies: a paragraph with at least half its words the same at another company is called similar, and the companies are listed under it. A paragraph most of them have is marked boilerplate. No line means no other company has one like it. This counts text; it does not say how serious a risk is.
Technological developments may materially affect the cost and use of technology by our clients and, in the case of cloud, AI
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Moreover, many of our contracts tie our compensation to agreed-upon performance standards, milestones or outcome-based measures such as cost savings, revenue enhancement or business goals. If we fail to satisfy these measures, or if we experience delivery difficulties, our contracts could yield lower profit margins than planned or be unprofitable.
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Sovereignty initiatives, procurement preferences, local ownership or control requirements and other similar measures, together with changes in geopolitical relationships, trade restrictions or extraterritorial laws, may reduce our ability to standardize and scale solutions across markets or favor local providers or technologies. Complying with these requirements may increase our costs, delay or limit the solutions and services we can provide, fragment our technology and delivery architecture, reduce operational efficiency, impair our ability to serve clients consistently across jurisdictions, or result in the loss of existing or prospective business. If we are unable to anticipate, adapt to or comply with these developments at the pace and scale required, our competitive position, client relationships and results of operations could be adversely affected.
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We are subject to, and may become a party to, a variety of litigation or other claims and suits that arise from time to time in the ordinary course of our business. Our business is subject to the risk of litigation involving current and former employees,
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•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, which may adversely affect our results of operations.
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U.S. companies that reincorporate or have reincorporated outside the United States. While Accenture was not a U.S. company that reincorporated outside the United States, it is possible that these contract bans and other legislative proposals could be applied in a way that negatively affects Accenture.
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Our success depends, in part, on our ability to protect our proprietary assets, platforms, methodologies, processes, software, hardware and other solutions. We rely on confidentiality policies and procedures, nondisclosure and other contractual
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New in the latest 10-Q
10 paragraphs in the 10-Q filed Jun 18, 2026 with nothing like them in the 10-Q filed Mar 19, 2026 (at least half the words must differ; new numbers alone do not count). Quoted exactly, grouped by the item heading above them. This is text that changed, not a judgement of how serious it is.
Financial statements and notes
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
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Receivables and contract assets, current and non-current (1,079,892) (1,229,325)
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Purchases of businesses and investments, net of cash acquired (3,004,003) (789,495)
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Proceeds from the sale of businesses and investments, net of cash transferred 36,654 22,748
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performance obligations. We expect to recognize approximately 33 % of our remaining performance obligations as of May 31, 2026 as revenue in fiscal 2026, an additional 35 % in fiscal 2027, and the balance thereafter.
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Reclassification adjustments into Cost of services 106,192 1,893 193,679 (3,754)
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(4) We do not allocate items below operating income to our segments. To reconcile total segment operating income to our consolidated income before income taxes, refer to the Interest income, Interest expense and Other income (expense), net line items on our Consolidated Income Statements.
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Operating activities: The $1,708 million increase in operating cash flows was primarily due to higher net income, higher accruals for certain compensation payments reflected in accrued payroll and benefits, and the timing of vendor accruals and payments in accounts payable and other current and non-current liabilities.
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Item 6
10.1 Five-Year Credit Agreement, dated as of April 22, 2026, among Accenture plc, the borrowers party thereto, the lenders party thereto, and Bank of America, N.A., as administrative agent (incorporated by reference to Exhibit 10.1 to Accenture plc’s 8-K filed on April 24, 2026).
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10.3* Accenture LLP Leadership Separation Benefits Plan (effective November 1, 2024) and Amendment / Summary of Material Modifications (SMM) (effective June 1, 2026) (filed herewith)
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The 10-Q's risk factors against the 10-K
Item 1A of the 10-Q filed Jun 18, 2026 against Item 1A of the 10-K filed Oct 10, 2025.
A 10-Q repeats only the risks that changed, so a 10-K paragraph that is missing from it is not counted as removed.
Added is a paragraph with nothing like it in the 10-K, Reworded a sentence that is in both with several words changed,
Quiet changes a sentence in both where one to four words changed and one is a hedge or a modal
(cut words struck through, new words highlighted and underlined).
Text on the page, not a score; each links to the filing at sec.gov.
What the 10-Q itself says about its risk factors:
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For a discussion of our potential risks and uncertainties, see the information under the heading “Risk Factors” in our Annual Report on Form 10-K for the year ended August 31, 2025. There have been no material changes to the risk factors disclosed in our Annual Report.
1 paragraph in the 10-Q's Item 1A, and none of them adds, rewords or quietly edits a paragraph of the 10-K's.
Work on ACN in a spreadsheet:
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