[8-K] Accenture plc Reports Material Event

Rhea-AI Filing Summary

Accenture plc furnished a Form 8-K stating it issued a news release on September 25, 2025 announcing financial results for the fourth quarter and full fiscal year ended August 31, 2025. The filing notes the news release is furnished, not filed, and that it includes non-GAAP financial measures such as free cash flow, local-currency percentage changes in revenues and bookings, and adjusted measures that exclude certain business optimization costs recorded in fiscal 2024 and fiscal 2025. The company explains its methods for calculating these measures and states that reconciliations to the most directly comparable GAAP measures are included in the news release. The filing characterizes the non-GAAP information as supplemental to, not a substitute for, GAAP results.

Positive

• Discloses key non-GAAP measures including free cash flow and local-currency changes in revenues and bookings
• States reconciliations to GAAP are included in the news release, supporting transparency
• Explains rationale for each non-GAAP measure (liquidity, currency effects, impact of business optimization costs)

Negative

• The 8-K furnishes the news release but does not file it, which may limit certain filing protections
• No numeric financial results are provided in this filing; investors must consult the attached release for figures

Insights

Financial Analyst

TL;DR Routine 8-K furnishing of earnings release with detailed non-GAAP disclosures and reconciliations; no financial figures provided here.

The filing notifies investors that Accenture issued a results release for the quarter and fiscal year and explicitly describes the non-GAAP metrics disclosed: free cash flow, local-currency revenue and bookings changes, and adjusted measures excluding business optimization costs. Management states reconciliations to GAAP are included in the release and frames non-GAAP metrics as supplemental. Because the 8-K furnishes the release (rather than filing it) and contains no numeric results in this document, the filing itself is informational and does not change reported financials presented elsewhere.

Corporate Governance Expert

TL;DR Governance disclosure is standard: clear identification of non-GAAP measures and reconciliation promise; furnished status limits legal filing implications.

The 8-K meets disclosure norms by describing the non-GAAP measures and the rationale management uses for each (liquidity perspective for free cash flow; currency-neutral comparisons for local-currency changes; and exclusion of business optimization costs to facilitate period-to-period comparison). The document also highlights that the release is furnished, not filed, which is relevant for disclosure control and liability considerations. No governance irregularities or material adverse events are described in this filing.

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): September 25, 2025

Accenture plc

(Exact name of Registrant as specified in its charter) 

Ireland

001-34448

98-0627530

(State or other jurisdiction of incorporation)

(Commission File Number)

(I.R.S. Employer Identification No.)

1 Grand Canal Square

Grand Canal Harbour

Dublin 2, Ireland

(Address of principal executive offices)

Registrant’s telephone number, including area code: (353) (1) 646-2000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class			Trading Symbol(s)			Name of each exchange on which registered
Class A ordinary shares, par value $0.0000225 per share			ACN			New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Item 2.02 Results of Operations and Financial Condition

On September 25, 2025, Accenture plc (“Accenture”) issued a news release announcing financial results for its fourth quarter and full fiscal year ended August 31, 2025.

A copy of the news release is attached hereto as Exhibit 99. All information in the news release is furnished but not filed.

Non-GAAP Financial Information

In the attached news release Accenture discloses the following non-GAAP financial measures:

•Free cash flow (defined as operating cash flow net of property and equipment additions). Accenture’s management believes that this information provides meaningful additional information regarding the company’s liquidity.

•Percentage changes in revenues and bookings on a local currency basis. Financial results in local currency are calculated by restating current period activity into U.S. dollars using the comparable prior year period’s foreign currency exchange rates. This approach is used for all results where the functional currency is not the U.S. dollar. Accenture’s management believes that information regarding changes in its revenues and bookings that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its revenues.

•Adjusted financial measures excluding the impact of costs recorded during the fourth quarter of fiscal 2025 in connection with business optimization actions initiated in fiscal 2025 and costs recorded during fiscal 2024 in connection with business optimization actions initiated in fiscal 2023 and completed in fiscal 2024. Accenture’s management believes that information regarding the effect of the business optimization costs facilitates an understanding as to the impact of these items and the company’s performance in comparison to the prior period.

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 news release. While Accenture’s management believes that this non-GAAP financial information is useful in evaluating Accenture’s 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

(d) Exhibits

Exhibit No.			Description
99			News Release of Accenture, dated September 25, 2025
104			The cover page from this Current Report on Form 8-K, formatted in Inline XBRL

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, hereunto duly authorized.

Date: September 25, 2025			ACCENTURE PLC
			By:			/s/ Joel Unruch
			Name:			Joel Unruch
			Title:			General Counsel & Corporate Secretary

FAQ

What did Accenture (ACN) report in the Form 8-K dated September 25, 2025?

The filing states Accenture furnished a news release announcing financial results for the quarter and fiscal year ended August 31, 2025, and describes non-GAAP measures disclosed.

Which non-GAAP measures does Accenture disclose in this 8-K?

Accenture discloses free cash flow, percentage changes in revenues and bookings on a local-currency basis, and adjusted measures excluding certain business optimization costs.

Does the 8-K include reconciliations of non-GAAP measures to GAAP?

The filing states that reconciliations to the most directly comparable GAAP measures are included in the attached news release.

Are the financial results themselves included in this 8-K?

No. This 8-K furnishes the news release announcing results but does not contain numeric financial results within the filing text provided here.

What does 'furnished but not filed' mean in this document?

The filing explicitly states the news release is furnished, not filed; the phrase indicates the release is provided for investor information but may have different legal filing implications compared with filed exhibits.