diff --git a/src/NATS.Server/Auth/Account.cs b/src/NATS.Server/Auth/Account.cs
new file mode 100644
index 0000000..6e8ac3f
--- /dev/null
+++ b/src/NATS.Server/Auth/Account.cs
@@ -0,0 +1,28 @@
+using System.Collections.Concurrent;
+using NATS.Server.Subscriptions;
+
+namespace NATS.Server.Auth;
+
+public sealed class Account : IDisposable
+{
+    public const string GlobalAccountName = "$G";
+
+    public string Name { get; }
+    public SubList SubList { get; } = new();
+    public Permissions? DefaultPermissions { get; set; }
+
+    private readonly ConcurrentDictionary<ulong, byte> _clients = new();
+
+    public Account(string name)
+    {
+        Name = name;
+    }
+
+    public int ClientCount => _clients.Count;
+
+    public void AddClient(ulong clientId) => _clients[clientId] = 0;
+
+    public void RemoveClient(ulong clientId) => _clients.TryRemove(clientId, out _);
+
+    public void Dispose() => SubList.Dispose();
+}
diff --git a/tests/NATS.Server.Tests/AccountTests.cs b/tests/NATS.Server.Tests/AccountTests.cs
new file mode 100644
index 0000000..304a498
--- /dev/null
+++ b/tests/NATS.Server.Tests/AccountTests.cs
@@ -0,0 +1,35 @@
+using NATS.Server.Auth;
+using NATS.Server.Subscriptions;
+
+namespace NATS.Server.Tests;
+
+public class AccountTests
+{
+    [Fact]
+    public void Account_has_name_and_own_sublist()
+    {
+        var account = new Account("test-account");
+
+        account.Name.ShouldBe("test-account");
+        account.SubList.ShouldNotBeNull();
+        account.SubList.Count.ShouldBe(0u);
+    }
+
+    [Fact]
+    public void Account_tracks_clients()
+    {
+        var account = new Account("test");
+
+        account.ClientCount.ShouldBe(0);
+        account.AddClient(1);
+        account.ClientCount.ShouldBe(1);
+        account.RemoveClient(1);
+        account.ClientCount.ShouldBe(0);
+    }
+
+    [Fact]
+    public void GlobalAccount_has_default_name()
+    {
+        Account.GlobalAccountName.ShouldBe("$G");
+    }
+}