What is the primary reason for this Amendment No. 1 to the 10-K filing?

The primary reason for this amendment is to correct a misstatement on the cover page of the original 10-K filing regarding the number of outstanding Class A ordinary shares as of October 22, 2012. It clarifies that the reported figure includes shares held in treasury by the company.

Does this amendment change Accenture's financial performance or business operations for fiscal year 2012?

No, this amendment is procedural and administrative in nature. It does not alter any financial statements, business operations disclosures, or other substantive information presented in the original 10-K filing for the fiscal year ended August 31, 2012.

What are the implications of the inclusion of treasury shares in the outstanding share count?

For investors, this correction provides a more precise understanding of the company's share structure. While it doesn't change the overall financial performance, an accurate share count is important for calculations such as Earnings Per Share (EPS) and market capitalization. The amendment confirms that the previously reported share count included treasury stock, which is common practice for some companies.

Are there any new financial figures or business insights in this amendment?

No, this amendment specifically addresses a correction to the share count on the cover page and includes updated Sarbanes-Oxley certifications. It does not introduce new financial figures, revised financial statements, or additional business insights beyond what was presented in the original 10-K filing.

ACN 10-K FY2012 Annual Report — Revenue, Net Income, EPS

Summary

This filing is an amendment (10-K/A) to Accenture plc's (ACN) original 2012 Form 10-K report, filed on October 30, 2012. The amendment's primary purpose is to correct a specific detail on the cover page regarding the number of Class A ordinary shares outstanding as of October 22, 2012. The original filing incorrectly stated that treasury shares were excluded from this count; the amendment clarifies that the stated number of 750,482,553 Class A shares outstanding does include these treasury shares, which total 111,959,464. This amendment does not alter any financial statements or other substantive disclosures from the original filing and does not reflect any events occurring after the original filing date. New certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 are included, though certain paragraphs are omitted as no financial statements or disclosures related to Items 307 and 308 of Regulation S-K were amended. Investors should refer to the original 10-K filing for comprehensive financial and operational details for the fiscal year ended August 31, 2012.

Financial Highlights

55 data points

Beta

Revenue

$29.78B

0.3% Gross Margin

Net Income

$2.55B

0.1% Net Margin

EPS (Diluted)

$3.84

Total Assets

$16.67B

Cash & Equivalents

$6.64B

Free Cash Flow

$3.88B

Financial Statements

Beta

Revenue	$29.78B
Cost of Revenue	$20.79B
Gross Profit	$8.99B
R&D Expenses	$559.61M
Operating Expenses	$25.91B
Operating Income	$3.87B
Interest Expense	$15.06M
Net Income	$2.55B
EPS (Basic)	$3.97
EPS (Diluted)	$3.84
Shares Outstanding (Basic)	643.13M
Shares Outstanding (Diluted)	727.39M

Key Highlights

1Amendment to the FY2012 10-K filing for Accenture plc (ACN).
2Purpose: Correcting the reported number of outstanding Class A ordinary shares on the cover page.
3Correction clarifies that the stated 750,482,553 Class A shares outstanding as of Oct 22, 2012, includes treasury shares.
4Treasury shares held by the company amounted to 111,959,464.
5This amendment is procedural and does not change the financial results or operational disclosures of the original 10-K.
6New Sarbanes-Oxley Act Section 302 certifications are included.
7No events subsequent to the original filing date are reflected.

Accenture plc Annual Report (Amendment), Year Ended Aug 31, 2012

Summary

Financial Highlights

Key Highlights

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