Accenture (ACN) risk factors, FY2026 10-K

Accenture's FY2026 10-K, filed Oct 16, 2026, lists 17 risk factors in 3 groups. Against the prior year's 19: 2 new, 4 dropped, 7 substantially reworded.

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Risk factors listed
173 groups
New this year
2vs 19 last year
Dropped
4since the prior 10-K
Substantially reworded
7of those kept
Section length
9k wordsItem 1A

What the changes say

  • Global disruptions are newly highlighted as threats to Accenture’s people, facilities, client activity and service delivery across 52 countries.
  • Government-related risks can spill over from one public client to other government bodies and some commercial clients.
  • AI intellectual-property uncertainty and cybersecurity regulation receive more explicit attention; headcount rose from 779,000 to 814,000.

What changed since the prior 10-K

New

  • NewOperational Risks

    We have offices and operations in more than 200 cities in 52 countries around the world. If we are unable to manage the risks of our global operations and strategy, our results of operations and ability to grow could be materially adversely affected

    Pandemics, conflict, unrest and disasters could disrupt clients, endanger people and facilities, and interrupt travel, communications and service delivery worldwide.

  • NewLegal and Regulatory Risks

    U.S. companies that reincorporate or have reincorporated outside the United States. While Accenture was not a U.S. company that reincorporated outside the United States, it is possible that these contract bans and other legislative proposals could be applied in a way that negatively affects Accenture

    Government contract restrictions or legislative proposals targeting companies reincorporated outside the United States could affect Accenture’s work with other government bodies and some commercial clients.

Dropped

  • Dropped

    If we are unable to match people and their skills with client demand around the world and attract and retain professionals with strong leadership skills, our business, the utilization rate of our professionals and our results of operations may be materially adversely affected

    Matching professionals’ skills to global client demand and retaining leaders with critical capabilities.

  • Dropped

    If our utilization rate is too high or too low, it could have an adverse effect on employee engagement and attrition, the quality of the work performed as well as our ability to staff projects

    Utilization levels affecting employee engagement, attrition, work quality and project staffing.

  • Dropped

    We face legal, reputational and financial risks from any failure to protect client and/or Accenture data from security incidents or cyberattacks

    Security incidents or cyberattacks exposing client or Accenture data and disrupting IT systems.

  • Dropped

    The markets in which we operate are highly competitive, and we might not be able to compete effectively

    Competition from multinational and offshore IT providers, consultancies and other service providers.

Reworded

  • 100% rewrittenOperational Risks

    As a result of our geographically diverse operations and our strategy to continue to grow in our key markets around the world, we are more susceptible to certain risks

    The heading now emphasizes susceptibility from geographically diverse operations and growth in key markets; the current-year text is not provided, so further changes cannot be assessed.

  • 83% rewrittenLegal and Regulatory Risks

    If we are unable to protect or enforce our IP rights, or if our solutions or services infringe upon the IP rights of others or we lose our ability to utilize the IP of others, our business could be adversely affected

    Adds uncertainty over AI-model and output IP protection; the prior text’s explicit point that some countries offer very limited protection is no longer stated.

    Was: If we are unable to protect or enforce our intellectual property rights, or if our solutions or services infringe upon the intellectual property rights of others or we lose our ability to utilize the intellectual property of others, our business could be adversely affected

  • 32% rewrittenLegal and Regulatory Risks

    Our global operations expose us to numerous and sometimes conflicting legal and regulatory requirements, and violation of these regulations could harm our business

    Changes ESG regulation to sustainability regulation, adds cybersecurity, and omits the prior discussion of new sanctions, trade restrictions and regional trade impacts.

  • 29% rewrittenOperational Risks

    We might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses

    Adds difficulty obtaining regulatory and government approvals as a transaction risk, and shifts expansion language to new and high-growth areas.

  • 28% rewrittenLegal and Regulatory Risks

    Our work with government clients exposes us to additional risks inherent in the government contracting environment

    No substantive change is apparent in the supplied text; the audit and investigation example remains the same.

  • 24% rewrittenOperational Risks

    If we are unable to manage the organizational challenges associated with our size, we might be unable to achieve our business objectives

    Updates worldwide employee count from approximately 779,000 to 814,000; the described management challenges are otherwise unchanged.

  • 20% rewrittenFinancial Risks

    Our results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates

    No substantive change is apparent; the text still warns that currency movements may raise offshore delivery costs despite contracts, cost controls or hedging.

All 17 risk factors

Headings as the filing states them, in filing order.

Other

  1. 01If we do not successfully manage and develop our relationships with our ecosystem partners or if we fail to anticipate and establish new alliances in new technologies, our results of operations could be adversely affected
  2. 02Some of our ecosystem partners are also large clients or suppliers of technology to us. The decisions we make vis-à-vis an ecosystem partner may impact our ongoing alliance relationships with other members of our ecosystem
  3. 03Our ability to attract and retain business and employees may depend on our reputation in the marketplace

Financial Risks

  1. 04Our profitability could materially suffer due to pricing pressure, if we are unable to remain competitive, if our cost-management strategies are unsuccessful or if we experience delivery inefficiencies or fail to satisfy certain agreed-upon targets or specific service levels
  2. 05Changes in our level of taxes, as well as audits, investigations and tax proceedings, or changes in tax laws or in their interpretation or enforcement, could have a material adverse effect on our effective tax rate, results of operations, cash flows and financial condition
  3. 06Our results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates20% rewritten
  4. 07Our debt obligations could adversely affect our business and financial condition

Operational Risks

  1. 08As a result of our geographically diverse operations and our strategy to continue to grow in our key markets around the world, we are more susceptible to certain risks100% rewritten
  2. 09We have offices and operations in more than 200 cities in 52 countries around the world. If we are unable to manage the risks of our global operations and strategy, our results of operations and ability to grow could be materially adversely affectedNew
  3. 10If we are unable to manage the organizational challenges associated with our size, we might be unable to achieve our business objectives24% rewritten
  4. 11We might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses29% rewritten

Legal and Regulatory Risks

  1. 12Our business could be materially adversely affected if we incur legal liability
  2. 13Our work with government clients exposes us to additional risks inherent in the government contracting environment28% rewritten
  3. 14U.S. companies that reincorporate or have reincorporated outside the United States. While Accenture was not a U.S. company that reincorporated outside the United States, it is possible that these contract bans and other legislative proposals could be applied in a way that negatively affects AccentureNew
  4. 15Our global operations expose us to numerous and sometimes conflicting legal and regulatory requirements, and violation of these regulations could harm our business32% rewritten
  5. 16If we are unable to protect or enforce our IP rights, or if our solutions or services infringe upon the IP rights of others or we lose our ability to utilize the IP of others, our business could be adversely affected83% rewritten
  6. 17We are incorporated in Ireland and Irish law differs from the laws in effect in the United States and might afford less protection to our shareholders. We may also be subject to criticism and negative publicity related to our incorporation in Ireland

Other Accenture 10-Ks

  • FY2025 10-K risk factors
    22 risks3 new3 dropped9 reworded

    AI-specific risks were removed, while AI remains part of technology, pricing, cost-management and regulatory exposures.

    Filed Oct 10, 2025
  • FY2024 10-K risk factors
    22 risks

    AI deployment creates growing legal, regulatory, ethical and reputational exposure across client work and internal operations.

    Filed Oct 10, 2024

About this page

The headings are the filing's own. The one-line readings and the overview are automated and can be wrong: read Item 1A of the 10-K for the exact wording.