The problem occurs due to the presence of Cisco bug ID CSCsc95237.
The services do not start after a CiscoSecure ACS for Windows upgrade from version 3.3 to version 4.0. This issue can occur if one particular network device has a trailing space in the IP address. The trailing space causes the database conversion process to fail, which then prevents the start of CiscoSecure ACS for Windows services after an upgrade.
As a workaround, locate the network device that causes the problem. Then, use the registry editor to remove the trailing space in the IP address.