Item 2.02 Results of Operations and Financial Condition
On December 19, 2019, Accenture plc ("Accenture") issued a news release
announcing financial results for its first quarter of fiscal 2020, which ended
on November 30, 2019.
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 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 that excludes the effect of fluctuations in foreign
             currency exchange rates facilitates meaningful comparison of its
             revenues.


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 December 19, 2019

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