BERMUDA (Bloomberg) ? Accenture Ltd., the world?s second- largest consultant, said second-quarter profit rose 70 percent as sales gains outpaced costs.

Net income rose to $209.8 million, or 35 cents a share, from $123.1 million, or 22 cents a year earlier. Sales increased 15 percent to $3.81 billion in the quarter ended February 28, the Bermuda-based company said in a statement.

Accenture?s sales from managing customers? computer networks and office functions, including human resources, increased 18 percent, faster than the larger unit that gives management advice and installs software and computers. Profit was boosted as marketing and other costs rose more slowly than sales.

A ?reorganisation benefit? lifted profit by $36 million. Excluding that, profit met the 32-cent average estimate of 21 analysts surveyed by Thomson Financial. Sales topped the average $3.71 billion estimate of 13 analysts surveyed by Thomson Financial.

Accenture forecast third-quarter profit, excluding one-time gains, of 42 cents to 44 cents a share on sales of as much as $4 billion. Analysts expected profit of 41 cents, the average 19 estimates in a Thomson Financial survey, on sales of $4.12 billion.

Shares of Accenture rose 51 cents to $25.40 in extended trading after results were announced. They fell 8 cents to $24.89 at 4:15 p.m. in New York Stock Exchange composite trading and have fallen 7.8 percent this year.