Accenture plcACN
Accenture plc Stock Compensation Disclosure
Share-Based Compensation
Share Incentive Plans
The Amended and Restated Accenture plc 2010 Share Incentive Plan (the “Amended 2010 SIP”), is administered by the Compensation, Culture & People Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 141,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2025, there were 20,971,852 shares available for future grants. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. We issue new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP.
A summary of information with respect to share-based compensation is as follows:
| Fiscal | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
| Total share-based compensation expense included in Net income | $ | 2,093,878 | $ | 1,941,590 | $ | 1,913,051 | |||||||||||
| Income tax benefit related to share-based compensation included in Net income | 581,521 | 572,904 | 585,767 | ||||||||||||||
Restricted Share Units
Under the Amended 2010 SIP, participants may be, and previously under the predecessor 2001 Share Incentive Plan were, granted restricted share units, each of which represent an unfunded, unsecured right to receive an Accenture plc Class A ordinary share on the date specified in the participant’s award agreement. The fair value of the awards is based on our stock price on the date of grant. The restricted share units granted under these plans are subject to cliff or graded vesting, generally ranging from to five years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2025 is as follows:
| Number of Restricted Share Units | Weighted Average Grant-Date Fair Value | ||||||||||
| Nonvested balance as of August 31, 2024 | 15,823,227 | $ | 311.06 | ||||||||
| Granted (1) | 7,642,010 | 346.49 | |||||||||
| Vested (2) | (6,119,669) | 310.36 | |||||||||
| Forfeited | (1,360,494) | 345.82 | |||||||||
| Nonvested balance as of August 31, 2025 | 15,985,074 | $ | 325.33 | ||||||||
(1)The weighted average grant-date fair value for restricted share units granted for fiscal 2025, 2024 and 2023 was $346.49, $341.78 and $267.37, respectively.
(2)The total grant-date fair value of restricted share units vested for fiscal 2025, 2024 and 2023 was $1,899,308, $1,726,373 and $1,716,464, respectively.
As of August 31, 2025, there was $1,671,700 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.1 years. As of August 31, 2025, there were 405,396 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares.
Employee Share Purchase Plan
2010 ESPP
The Amended and Restated Accenture plc 2010 Employee Share Purchase Plan (the “2010 ESPP”) is a nonqualified plan that provides eligible employees of Accenture plc and its designated affiliates with an opportunity to purchase Accenture plc Class A ordinary shares through payroll deductions. Under the 2010 ESPP, eligible employees may purchase Accenture plc Class A ordinary shares through the Employee Share Purchase Plan (the “ESPP”) or the Voluntary Equity Investment Program (the “VEIP”). Under the ESPP, eligible employees may elect to contribute 1% to 10% of their eligible compensation during each semi-annual offering period (up to $7.5 per offering period) to purchase Accenture plc Class A ordinary shares at a discount. Under the VEIP, eligible members of Accenture Leadership may elect to contribute up to 30% of their eligible compensation towards the monthly purchase of Accenture plc Class A ordinary shares at fair market value. At the end of the VEIP program year, Accenture Leadership participants who did not withdraw from the program will be granted restricted share units under the Amended 2010 SIP equal to 50% of the number of shares purchased during that year and held by the participant as of the grant date.
A maximum of 135,000,000 Accenture plc Class A ordinary shares may be issued under the 2010 ESPP. As of August 31, 2025, we had issued 88,943,611 Accenture plc Class A ordinary shares under the 2010 ESPP. We issued 4,519,579, 4,904,718 and 5,710,542 shares to employees in fiscal 2025, 2024 and 2023, respectively, under the 2010 ESPP.Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Oct 10, 2025 | Showing above |
| 2024 | Oct 10, 2024 | |
| 2023 | Oct 12, 2023 | |
| 2022 | Oct 12, 2022 | |
| 2021 | Oct 15, 2021 | |
| 2020 | Oct 22, 2020 | |
| 2019 | Oct 29, 2019 | |
| 2018 | Oct 24, 2018 | |
| 2017 | Oct 26, 2017 | |
| 2016 | Oct 28, 2016 | |
| 2015 | Oct 30, 2015 | |
About Stock Compensation Disclosures
Stock-based compensation disclosures detail the equity awards granted to employees and executives — including stock options, restricted stock units (RSUs), and performance shares — along with the valuation methods and assumptions used to expense them. This section reveals the true cost of talent retention and the alignment between management incentives and shareholder interests.
Key signals: total unrecognized compensation expense and its expected recognition period signal future earnings headwinds from already-granted awards. For stock options, examine Black-Scholes assumptions — expected volatility, risk-free rate, and expected term — as understating any of these reduces reported compensation expense. Compare stock compensation expense as a percentage of revenue against peers to assess dilution cost. Watch vesting schedules for acceleration clauses tied to change-of-control events. Performance-based awards with undemanding targets may indicate weak governance. Add back stock compensation to operating cash flow to calculate a more conservative free cash flow figure.