1. Accenture has recently seen weak performance due to slow growth and reallocation of IT budgets towards AI; 2. The asset-light, labor-intensive business model ensures predictable revenue and earnings, with a significant increase in AI-specific bookings expected to boost growth in 2025; 3. Despite high free cash flow and potential for acquisitions, ACN's premium valuation and moderate growth prospects limit substantial upside, leading to a Sell rating.