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BORROWINGS AND INDEBTEDNESS
 12 Months Ended
Aug. 31, 2026
Debt Disclosure [Abstract]  
BORROWINGS AND INDEBTEDNESS Borrowings and Indebtedness
Accenture Capital Inc. (“Accenture Capital”), a wholly owned finance subsidiary of Accenture plc, issued $5 billion aggregate principal amount of senior unsecured notes on October 4, 2024, and issued $5 billion aggregate principal amount of senior unsecured notes on July 10, 2026. Net proceeds from the offerings are being used for general corporate purposes, including repayment of outstanding commercial paper borrowing and funding acquisitions. Interest on the fixed-rate senior unsecured notes is payable semi-annually in arrears. Interest on the floating-rate senior unsecured notes is payable quarterly in arrears. Accenture Capital may redeem the fixed-rate senior unsecured notes at any time in whole, or from time to time, in part at specified redemption prices. The floating-rate senior unsecured notes are not redeemable prior to maturity. Accenture plc and Accenture Capital are not subject to any financial covenants under these senior unsecured notes.

The following is a summary of total outstanding debt as of August 31, 2026 and August 31, 2025, respectively:
August 31, 2026August 31, 2025
Current portion of long-term debt and bank borrowings
Commercial paper (1)$99,710 $99,963 
Other (2)13,359 14,521 
Total current portion of long-term debt and bank borrowings$113,069 $114,484 
Long-term debt
October 2024 Senior Notes
3.90% due 2027
$1,100,000 $1,100,000 
4.05% due 2029
1,200,000 1,200,000 
4.25% due 2031
1,200,000 1,200,000 
4.50% due 2034
1,500,000 1,500,000 
July 2026 Senior Notes
Floating due 2029 (3)300,000 — 
4.75% due 2029
1,000,000 — 
5.00% due 2031
1,500,000 — 
5.30% due 2033
1,100,000 — 
5.60% due 2036
1,100,000 — 
Total principal amount (4)$10,000,000 $5,000,000 
Less: unamortized debt discount and issuance costs(55,719)(32,774)
Total carrying amount$9,944,281 $4,967,226 
Other (2)54,408 66,943 
Total long-term debt$9,998,689 $5,034,169 
(1)The carrying amounts of the commercial paper as of August 31, 2026 and August 31, 2025 include the remaining principal outstanding of $100,000 and $100,000, respectively, net of total unamortized discounts of $290 and $37, respectively. The weighted-average effective interest rate for the commercial paper was 3.8% and 4.5% as of August 31, 2026 and August 31, 2025, respectively.
(2)Amounts primarily include finance lease liabilities.
(3)Interest is calculated based on a compounded Secured Overnight Financing Rate (SOFR) benchmark rate, plus 0.70%.
(4)The total estimated fair value of our senior notes was $9.8 billion as of August 31, 2026. The fair value was determined based on quoted prices as of the last trading day of fiscal 2026 and is classified as Level 2 within the fair value hierarchy.

As of August 31, 2026, future principal payments for total outstanding debt, excluding finance leases, are summarized as follows:
Fiscal YearAmount
2027$100,000 
20281,100,000 
20291,300,000 
20301,200,000 
20311,500,000 
Thereafter4,900,000 
Total$10,100,000 
As of August 31, 2026, we had the following borrowing facilities:
Credit Facilities
Syndicated loan facility (1)$8,100,000 
Separate, uncommitted, unsecured multicurrency revolving credit facilities (2)2,197,103 
Local guaranteed and non-guaranteed lines of credit (3)306,620 
Total$10,603,723 
(1)On April 22, 2026, we replaced our $5.5 billion syndicated 5-year credit facility with a new $5.925 billion syndicated 5-year credit facility and a new $2.175 billion syndicated 364-day credit facility, maturing on April 22, 2031 and April 21, 2027, respectively, aggregating to $8.1 billion. These facilities provide unsecured, revolving borrowing capacity for general corporate purposes, including the issuance of short-term commercial paper. The 5-year credit facility also provides for the issuance of letters of credit. Borrowings under these facilities will accrue interest at the applicable risk-free rate plus a spread. We are in compliance with relevant covenant terms. The facilities are subject to quarterly facility fees.
(2)We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2026 and 2025, we had no borrowings under these facilities.
(3)We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2026 and 2025, we had no borrowings under these various facilities.
We had an aggregate of $1,438,173 and $1,373,620 of letters of credit outstanding for the uncommitted credit facilities and $100,000 and $100,000 (excluding unamortized discounts) of commercial paper outstanding for the syndicated loan facilities as of August 31, 2026 and 2025, respectively. The amount of letters of credit and commercial paper outstanding reduces the available borrowing capacity under the facilities described above.