sp_Setup
* SQL Server – dbcreator and securityadmin roles
* Local administrator on SharePoint servers
* This account is used to perform the initial install and configuration of SharePoint.
* Technically not a service account
sp_Farm
* SQL Server – dbecreator and securityadmin roles
* Allow log on locally
* Log on as a service
* SharePoint farm account specified in SharePoint Configuration Wizard
* This account also will have local administrator privileges when provisioning User Profile Synchronization
sp_PortalAppPool
* Log on as a batch job
* Application pool account for main SharePoint web application
* Could also just be called sp_AppPool or spAppPool + <PortNumber>
sp_ServiceAppPool
* Log on as a batch job
* Application pool account for web application hosting service applications
sp_MySitesAppPool
* Log on as a batch job
* Application pool account for My Sites web application
sp_UserProfileSync
* Replicating directory changes
* Account used to synchronize user profiles from Active Directory
sp_Search
* Log on as a service
* Account used for running Search Service
sp_SearchCrawl
* Full Read on each web application
* This account is used by search when crawling
* This account must not have local administrator permission or SharePoint administrator permissions
sp_FastUser
* SQL Server – dbcreator role
* Log on as a service
* Allow log on locally
* This account is used to run the FAST Search for SharePoint services
http://www.dotnetmafia.com/blogs/dotnettipoftheday/archive/2011/05/23/corey-s-guide-to-sharepoint-service-accounts.aspx for more information