SharePoint 2013 Best Practices: Service Accounts

Service Account Overview

• SQL_Service, for the SQL Server service.
• SQL_Admin, for the SQL Server administrator.
• SP_Admin, for the SharePoint administrator and setup user.
• SP_Farm, for the SharePoint farm service.
• SP_WebApps, for the user-facing web application app pool.
• SP_ServiceApps, for the service application app pool.
• SP_Crawl, default content access account.
• SP_UserSync, user profile synchronization account.
• SP_EnterpriseAdmin, powerful account for handling all kinds of high privileg operations.
• Farm administrators, normal admin user accounts are used as SharePoint Farm Administrators.

SQL_Service

​​This account should be used for running SQL Server engine and SQL Server Agent. Create inside Service Manage Accounts Container inside AD to keep it controlled. Have the following characteristics:​

• Belongs to the Users Domain Group.

• ​​Use only for this two SQL services, if installed more (what you should do) keep the service accounts suggested by the installation program..

SP_EnterpriseAdmin

This account is needed for performing high privilege jobs and (such as installing fixes, upgrades, etc.). It needs to have the following permissions:

• Either SQL Administrator or db_owner of all SharePoint databases.
• Local administrator of each SharePoint server.
• Member of Farm Administrators group.

Reference 

http://social.technet.microsoft.com/wiki/contents/articles/14500.sharepoint-2013-best-practices-service-accounts.aspx#SP_EnterpriseAdmin

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