Accenture plc filed SEC Form 8-K: Entry into a Material Definitive Agreement, Termination of a Material Definitive Agreement, Creation of a Direct Financial Obligation, Financial Statements and Exhibits
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): April 22, 2026
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Item 1.01 Entry into a Material Definitive Agreement
On April 22, 2026, Accenture plc (“Accenture”), as guarantor, and certain of Accenture’s subsidiaries, as borrowers (the “Borrowers”), entered into (i) a credit agreement (the “Five-Year Credit Agreement”) with Bank of America, N.A., as administrative agent (the “Agent”), and the lenders named therein (the “Lenders”), which provides for a $5.925 billion senior unsecured revolving credit facility with a term of five years from the date of the Five-Year Credit Agreement and (ii) a 364-day credit agreement (the “364-Day Credit Agreement” and, together with the Five-Year Credit Agreement, the “Credit Agreements”) with the Agent and the Lenders named therein, which provides for a $2.175 billion senior unsecured revolving credit facility with a term of 364-days from the date of the 364-Day Credit Agreement. The Credit Agreements replace Accenture’s prior $5.5 billion senior unsecured revolving credit facility, which was terminated on April 22, 2026.
Borrowings under each Credit Agreement are available in U.S. dollars and other currencies as specified therein. U.S. dollar borrowings will bear interest at a rate based on the secured overnight financing rate (SOFR) or a base rate, at the Borrowers’ election. Borrowings in other currencies will bear interest at a rate based on the interest benchmark for such currency specified in each Credit Agreement. In each case the interest rate will include an applicable margin determined based on Accenture’s credit ratings from time to time. Each Credit Agreement also requires the Borrowers to pay certain customary fees.
The credit facilities provided under the Credit Agreements are available to be used for general corporate purposes, including to backstop issuances under Accenture’s commercial paper program. In connection with the execution of the Credit Agreements, the maximum amount of commercial paper that may be issued under Accenture’s commercial paper program will be correspondingly increased to $8.1 billion.
Each Credit Agreement contains customary representations and warranties and affirmative and negative covenants, including a requirement to maintain a minimum interest coverage ratio, and customary events of default.
The Agent and the Lenders and their respective affiliates have in the past performed, and may in the future perform, investment banking, financial advisory, lending, commercial banking, and/or other services for Accenture and its subsidiaries and to persons and entities with relationships with Accenture and its subsidiaries, for which they have received, and may in the future receive, customary fees and expenses.
The description of the Credit Agreements contained herein is qualified in its entirety by reference to the Five-Year Credit Agreement and the 364-Year Credit Agreement, copies of which are filed herewith as Exhibit 10.1 and Exhibit 10.2, respectively, and are incorporated herein by reference.
Item 1.02 Termination of a Material Definitive Agreement
The information provided in Item 1.01 of this Current Report on Form 8-K is incorporated by reference into this Item 1.02.
Item 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
The information provided in Item 1.01 of this Current Report on Form 8-K is incorporated by reference into this Item 2.03.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
| Exhibit No. | Description | |||||||
| 10.1 | ||||||||
| 10.2 | ||||||||
| 104 | The cover page from this Current Report on Form 8-K, formatted in Inline XBRL | |||||||
Signatures
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.
| Date: April 24, 2026 | ACCENTURE PLC | |||||||
| By: | /s/ Joel Unruch | |||||||
| Name: | Joel Unruch | |||||||
| Title: | General Counsel & Corporate Secretary | |||||||