8 unchanged sentences
These hedges, the most significant of which are U.S.
−Removed: dollar/Euro, U.S.
−Removed: dollar/Indian rupee, U.S.
dollar/Japanese yen, U.S.
+Added: dollar/Indian rupee, U.S.
+Added: dollar/Euro, U.S.
+Added: dollar/Australian dollar, U.S.
dollar/Swiss franc, U.S.
−Removed: dollar/Chinese yuan, U.S.
−Removed: dollar/Australian dollar and U.S.
−Removed: dollar/Philippine peso, are intended to offset remeasurement of the underlying assets and liabilities.
+Added: dollar/Philippine peso and U.S.
+Added: dollar/Chinese yuan, are intended to offset remeasurement of the underlying assets and liabilities.
Changes in the fair value of these derivatives are recorded in Other income (expense), net in the Consolidated Income Statements.
6 unchanged sentences
For designated cash flow hedges, gains and losses currently recorded in Accumulated other comprehensive loss are expected to be reclassified into earnings at the time when certain anticipated intercompany charges are accrued as Cost of services.
−Removed: As of August 31, 2024, it was anticipated that approximately $22 million of net gains, net of tax, currently recorded in Accumulated other comprehensive loss will be reclassified into Cost of services within the next 12 months.
+Added: As of August 31, 2025, it was anticipated that approximately $115 million of net losses, net of tax, currently recorded in Accumulated other comprehensive loss will be reclassified into Cost of services within the next 12 months.
We use sensitivity analysis to determine the effects that market foreign currency exchange rate fluctuations may have on the fair value of our hedge portfolio.
32 unchanged sentences
ACCENTURE 2025 FORM 10-K
+Added: Controls and Procedures 44
+Added: provide reasonable assurance that the transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of management and our Board of Directors;
+Added: provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial statements.
+Added: Due to its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
+Added: Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate due to changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
+Added: Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013).
+Added: Based on its evaluation, our management concluded that our internal control over financial reporting was effective as of the end of the fiscal year covered by this Annual Report on Form 10-K.
+Added: KPMG LLP, an independent registered public accounting firm, has audited the Consolidated Financial Statements included in this Annual Report on Form 10-K and, as part of their audit, has issued its auditor’s report, included herein, on the effectiveness of our internal control over financial reporting.
+Added: See “Report of Independent Registered Public Accounting Firm” on page F-2.
+Added: Changes in Internal Control over Financial Reporting
+Added: There has been no change in our internal control over financial reporting that occurred during the fourth quarter of fiscal 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: Other Information
+Added: Trading Arrangements
+Added: The table below summarizes the terms of trading arrangements adopted or terminated by our executive officers or directors during the fourth quarter of fiscal 2025.
+Added: All of the trading arrangements listed below are intended to satisfy the affirmative defense conditions of Rule 10b5-1(c).
+Added: Name Title Date of Adoption or Termination Duration of Plan (1) Aggregate number of Class A ordinary shares to be sold pursuant to the trading agreement
+Added: Julie Sweet Chair and chief executive officer Adopted on July 12, 2025
+Added: October 22, 2025 - July 24, 2026 39,000 (2)
+Added: Manish Sharma Chief strategy and services officer Adopted on June 24, 2025
+Added: October 22, 2025 - July 24, 2026 11,500 (2)
+Added: Ryoji Sekido Chief executive officer— Asia Pacific Adopted on June 24, 2025
+Added: October 22, 2025 - July 24, 2026 6,000 (2)
+Added: Mauro Macchi Chief executive officer— EMEA Adopted on July 28, 2025
+Added: October 27, 2025 - July 24, 2026 4,000
+Added: (1) Each plan will expire on the earlier of the expiration date or the completion of all transactions under the trading arrangement.
+Added: (2) The actual number of shares sold will depend on the vesting of certain performance-based equity awards and the number of shares withheld by Accenture to satisfy its income tax withholding obligations, and may vary from the approximate number provided.
+Added: ACCENTURE 2025 FORM 10-K
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.