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Service account for sql server

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Hello,

I have two sql servers (2012),

running sql 2005 db in compatibility mode.

Currently the sql servers are running under NT/local_service account. SQL agent is also running as a local service. Now we are trying to put in best practices so i suggested that we need AD sql service accounts.

My doubt is how many service accounts do i need for both the servers?

Please help.


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