Accenture yesterday underlined how bleak conditions were for consultants, reporting flat revenue growth and saying it could not predict when its fortunes might improve.

The world's largest consultancy, based in Bermuda, also said it would voluntarily certify the accuracy of its accounts, responding to a gap in US regulatory efforts to restore investor confidence.

The Securities and Exchange Commission and the White House want senior executives to be personally liable for the accuracy of their companies' financial reporting. A SEC letter sent to the 945 largest companies by annual revenue missed out companies registered in Bermuda, the small tax haven off the US's east coast.

Mr Joe Forehand, Accenture's chairman and chief executive, said yesterday he had written to Mr Harvey Pitt, SEC chairman, pledging to certify the accounts along with Harry You, the company's chief financial officer.

"For reasons we do not understand, Accenture was not among the companies covered," Mr Forehand wrote, "\ my chief financial officer and I will make this certification as a reflection of our responsibility as leaders of the business community." Mr Forehand said in an interview yesterday that business conditions were very tough. "I've never seen anything like it in 30 years in the business."