diff --git a/internal/handler/account.go b/internal/handler/account.go
new file mode 100644
index 0000000..cdc33b4
--- /dev/null
+++ b/internal/handler/account.go
@@ -0,0 +1,113 @@
+package handler
+
+import (
+	"encoding/json"
+	"errors"
+	"net/http"
+
+	"git.g3e.fr/H6N/account/internal/store"
+	"github.com/jackc/pgx/v5"
+)
+
+type AccountHandler struct {
+	store *store.Store
+}
+
+func NewAccountHandler(s *store.Store) *AccountHandler {
+	return &AccountHandler{store: s}
+}
+
+func (h *AccountHandler) RegisterRoutes(mux *http.ServeMux) {
+	mux.HandleFunc("GET /accounts", h.list)
+	mux.HandleFunc("POST /accounts", h.create)
+	mux.HandleFunc("GET /accounts/{id}", h.get)
+	mux.HandleFunc("PUT /accounts/{id}", h.update)
+	mux.HandleFunc("DELETE /accounts/{id}", h.delete)
+}
+
+func (h *AccountHandler) list(w http.ResponseWriter, r *http.Request) {
+	accounts, err := h.store.ListAccounts(r.Context())
+	if err != nil {
+		writeError(w, http.StatusInternalServerError, "failed to list accounts")
+		return
+	}
+	writeJSON(w, http.StatusOK, accounts)
+}
+
+func (h *AccountHandler) get(w http.ResponseWriter, r *http.Request) {
+	id, err := parseID(r)
+	if err != nil {
+		writeError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	account, err := h.store.GetAccount(r.Context(), id)
+	if errors.Is(err, pgx.ErrNoRows) {
+		writeError(w, http.StatusNotFound, "account not found")
+		return
+	}
+	if err != nil {
+		writeError(w, http.StatusInternalServerError, "failed to get account")
+		return
+	}
+	writeJSON(w, http.StatusOK, account)
+}
+
+func (h *AccountHandler) create(w http.ResponseWriter, r *http.Request) {
+	var p store.CreateAccountParams
+	if err := json.NewDecoder(r.Body).Decode(&p); err != nil {
+		writeError(w, http.StatusBadRequest, "invalid request body")
+		return
+	}
+	if p.Nom == "" || p.Type == "" {
+		writeError(w, http.StatusBadRequest, "nom and type are required")
+		return
+	}
+	if p.DeviseReference == "" {
+		p.DeviseReference = "EUR"
+	}
+	account, err := h.store.CreateAccount(r.Context(), p)
+	if err != nil {
+		writeError(w, http.StatusInternalServerError, "failed to create account")
+		return
+	}
+	writeJSON(w, http.StatusCreated, account)
+}
+
+func (h *AccountHandler) update(w http.ResponseWriter, r *http.Request) {
+	id, err := parseID(r)
+	if err != nil {
+		writeError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	var p store.CreateAccountParams
+	if err := json.NewDecoder(r.Body).Decode(&p); err != nil {
+		writeError(w, http.StatusBadRequest, "invalid request body")
+		return
+	}
+	if p.DeviseReference == "" {
+		p.DeviseReference = "EUR"
+	}
+	account, err := h.store.UpdateAccount(r.Context(), id, p)
+	if errors.Is(err, pgx.ErrNoRows) {
+		writeError(w, http.StatusNotFound, "account not found")
+		return
+	}
+	if err != nil {
+		writeError(w, http.StatusInternalServerError, "failed to update account")
+		return
+	}
+	writeJSON(w, http.StatusOK, account)
+}
+
+func (h *AccountHandler) delete(w http.ResponseWriter, r *http.Request) {
+	id, err := parseID(r)
+	if err != nil {
+		writeError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	if err := h.store.DeleteAccount(r.Context(), id); err != nil {
+		writeError(w, http.StatusInternalServerError, "failed to delete account")
+		return
+	}
+	w.WriteHeader(http.StatusNoContent)
+}
diff --git a/internal/server/server.go b/internal/server/server.go
index fee7822..d53b3ed 100644
--- a/internal/server/server.go
+++ b/internal/server/server.go
@@ -37,6 +37,7 @@ func (s *Server) routes() {
 	st := store.New(s.pool)
 
 	handler.NewInstrumentHandler(st).RegisterRoutes(s.mux)
+	handler.NewAccountHandler(st).RegisterRoutes(s.mux)
 
 	s.mux.HandleFunc("GET /health", s.handleHealth)
 }
diff --git a/internal/store/account.go b/internal/store/account.go
new file mode 100644
index 0000000..4f94760
--- /dev/null
+++ b/internal/store/account.go
@@ -0,0 +1,69 @@
+package store
+
+import (
+	"context"
+
+	"github.com/jackc/pgx/v5"
+)
+
+type Account struct {
+	ID              int32    `json:"id"`
+	Nom             string   `json:"nom"`
+	Type            string   `json:"type"`
+	DeviseReference string   `json:"devise_reference"`
+	Plafond         *float64 `json:"plafond,omitempty"`
+}
+
+type CreateAccountParams struct {
+	Nom             string   `json:"nom"`
+	Type            string   `json:"type"`
+	DeviseReference string   `json:"devise_reference"`
+	Plafond         *float64 `json:"plafond,omitempty"`
+}
+
+func (s *Store) ListAccounts(ctx context.Context) ([]Account, error) {
+	rows, err := s.pool.Query(ctx,
+		`SELECT id, nom, type, devise_reference, plafond FROM account ORDER BY nom`)
+	if err != nil {
+		return nil, err
+	}
+	return pgx.CollectRows(rows, pgx.RowToStructByName[Account])
+}
+
+func (s *Store) GetAccount(ctx context.Context, id int32) (Account, error) {
+	rows, err := s.pool.Query(ctx,
+		`SELECT id, nom, type, devise_reference, plafond FROM account WHERE id = $1`, id)
+	if err != nil {
+		return Account{}, err
+	}
+	return pgx.CollectOneRow(rows, pgx.RowToStructByName[Account])
+}
+
+func (s *Store) CreateAccount(ctx context.Context, p CreateAccountParams) (Account, error) {
+	rows, err := s.pool.Query(ctx,
+		`INSERT INTO account (nom, type, devise_reference, plafond, taux)
+		 VALUES ($1, $2, $3, $4, $5)
+		 RETURNING id, nom, type, devise_reference, plafond`,
+		p.Nom, p.Type, p.DeviseReference, p.Plafond)
+	if err != nil {
+		return Account{}, err
+	}
+	return pgx.CollectOneRow(rows, pgx.RowToStructByName[Account])
+}
+
+func (s *Store) UpdateAccount(ctx context.Context, id int32, p CreateAccountParams) (Account, error) {
+	rows, err := s.pool.Query(ctx,
+		`UPDATE account SET nom = $2, type = $3, devise_reference = $4, plafond = $5
+		 WHERE id = $1
+		 RETURNING id, nom, type, devise_reference, plafond`,
+		id, p.Nom, p.Type, p.DeviseReference, p.Plafond)
+	if err != nil {
+		return Account{}, err
+	}
+	return pgx.CollectOneRow(rows, pgx.RowToStructByName[Account])
+}
+
+func (s *Store) DeleteAccount(ctx context.Context, id int32) error {
+	_, err := s.pool.Exec(ctx, `DELETE FROM account WHERE id = $1`, id)
+	return err
+}
diff --git a/migrations/000003_drop_account_taux.down.sql b/migrations/000003_drop_account_taux.down.sql
new file mode 100644
index 0000000..2fafcab
--- /dev/null
+++ b/migrations/000003_drop_account_taux.down.sql
@@ -0,0 +1 @@
+ALTER TABLE account ADD COLUMN taux NUMERIC(10, 6);
diff --git a/migrations/000003_drop_account_taux.up.sql b/migrations/000003_drop_account_taux.up.sql
new file mode 100644
index 0000000..f322a8b
--- /dev/null
+++ b/migrations/000003_drop_account_taux.up.sql
@@ -0,0 +1,3 @@
+-- taux retiré de account : le taux varie dans le temps et nécessite
+-- une table account_rate(account_id, taux, date_debut, date_fin) dédiée
+ALTER TABLE account DROP COLUMN taux;