Accenture is to take a $40 million charge for the current quarter to cover consulting business lost as a direct result of the attacks in the US last month. But the world's largest consulting group, reporting its first financial results since going public in July, said it would meet analysts' forecasts for the quarter - even after the charge.

Accenture, the former Andersen Consulting, has made more than 2,000 staff redundant, including 1,000 consultants, and put others on a "flexleave" programme of paid leave.

Accenture confirmed last month's earnings preview by reporting earnings of 12 cents per share for the three months to August 31st, and 91 cents for the full year. Its earnings excluded one-time charges of $13 million for the quarter and $144 million for the full-year, related to the rebranding of the company following the split from Arthur Andersen.

The group also took a charge of $58 million in the quarter for completing the corporate restructuring, and $967 million for one-time grants of shares to partners, former partners and the public.