diff --git a/MIGRATION_GUIDE.md b/MIGRATION_GUIDE.md
index 2fe0dd5647..6c01ebe796 100644
--- a/MIGRATION_GUIDE.md
+++ b/MIGRATION_GUIDE.md
@@ -9,6 +9,26 @@ across different versions.
 
 ## v0.99.0 ➞ v0.100.0
 
+### *(new feature)* Account role data source
+Added a new `snowflake_account_roles` data source for account roles. Now it reflects It's based on `snowflake_roles` data source.
+`account_roles` field now organizes output of show under `show_output` field.
+
+Before:
+```terraform
+output "simple_output" {
+  value = data.snowflake_roles.test.roles[0].show_output[0].name
+}
+```
+After:
+```terraform
+output "simple_output" {
+  value = data.snowflake_account_roles.test.account_roles[0].show_output[0].name
+}
+```
+
+### snowflake_roles data source deprecation
+`snowflake_roles` is now deprecated in favor of `snowflake_account_roles` with a similar schema and behavior. It will be removed with the v1 release. Please adjust your configuration files.
+
 ### snowflake_account_parameter resource changes
 
 #### *(behavior change)* resource deletion
diff --git a/docs/data-sources/account_roles.md b/docs/data-sources/account_roles.md
new file mode 100644
index 0000000000..f26c03bec5
--- /dev/null
+++ b/docs/data-sources/account_roles.md
@@ -0,0 +1,99 @@
+---
+page_title: "snowflake_account_roles Data Source - terraform-provider-snowflake"
+subcategory: ""
+description: |-
+  Data source used to get details of filtered account roles. Filtering is aligned with the current possibilities for SHOW ROLES https://docs.snowflake.com/en/sql-reference/sql/show-roles query (like and in_class are all supported). The results of SHOW are encapsulated in one output collection.
+---
+
+# snowflake_account_roles (Data Source)
+
+Data source used to get details of filtered account roles. Filtering is aligned with the current possibilities for [SHOW ROLES](https://docs.snowflake.com/en/sql-reference/sql/show-roles) query (`like` and `in_class` are all supported). The results of SHOW are encapsulated in one output collection.
+
+## Example Usage
+
+```terraform
+# Simple usage
+data "snowflake_account_roles" "simple" {
+}
+
+output "simple_output" {
+  value = data.snowflake_account_roles.simple.roles
+}
+
+# Filtering (like)
+data "snowflake_account_roles" "like" {
+  like = "role-name"
+}
+
+output "like_output" {
+  value = data.snowflake_account_roles.like.roles
+}
+
+# Filtering (in class)
+data "snowflake_account_roles" "in_class" {
+  in_class = "SNOWFLAKE.CORE.BUDGET"
+}
+
+output "in_class_output" {
+  value = data.snowflake_account_roles.in_class.roles
+}
+
+# Ensure the number of roles is equal to at least one element (with the use of postcondition)
+data "snowflake_account_roles" "assert_with_postcondition" {
+  like = "role-name-%"
+  lifecycle {
+    postcondition {
+      condition     = length(self.roles) > 0
+      error_message = "there should be at least one role"
+    }
+  }
+}
+
+# Ensure the number of roles is equal to at exactly one element (with the use of check block)
+check "role_check" {
+  data "snowflake_account_roles" "assert_with_check_block" {
+    like = "role-name"
+  }
+
+  assert {
+    condition     = length(data.snowflake_account_roles.assert_with_check_block.roles) == 1
+    error_message = "Roles filtered by '${data.snowflake_account_roles.assert_with_check_block.like}' returned ${length(data.snowflake_account_roles.assert_with_check_block.roles)} roles where one was expected"
+  }
+}
+```
+
+<!-- schema generated by tfplugindocs -->
+## Schema
+
+### Optional
+
+- `in_class` (String) Filters the SHOW GRANTS output by class name.
+- `like` (String) Filters the output with **case-insensitive** pattern, with support for SQL wildcard characters (`%` and `_`).
+
+### Read-Only
+
+- `account_roles` (List of Object) Holds the aggregated output of all account role details queries. (see [below for nested schema](#nestedatt--account_roles))
+- `id` (String) The ID of this resource.
+
+<a id="nestedatt--account_roles"></a>
+### Nested Schema for `account_roles`
+
+Read-Only:
+
+- `show_output` (List of Object) (see [below for nested schema](#nestedobjatt--account_roles--show_output))
+
+<a id="nestedobjatt--account_roles--show_output"></a>
+### Nested Schema for `account_roles.show_output`
+
+Read-Only:
+
+- `assigned_to_users` (Number)
+- `comment` (String)
+- `created_on` (String)
+- `granted_roles` (Number)
+- `granted_to_roles` (Number)
+- `is_current` (Boolean)
+- `is_default` (Boolean)
+- `is_inherited` (Boolean)
+- `name` (String)
+- `owner` (String)
diff --git a/docs/data-sources/role.md b/docs/data-sources/role.md
index ddb3bcc22e..d2a16369ec 100644
--- a/docs/data-sources/role.md
+++ b/docs/data-sources/role.md
@@ -7,7 +7,7 @@ description: |-
 
 # snowflake_role (Data Source)
 
-~> **Deprecation** This resource is deprecated and will be removed in a future major version release. Please use [snowflake_roles](./roles) instead. <deprecation>
+~> **Deprecation** This resource is deprecated and will be removed in a future major version release. Please use [snowflake_account_roles](./account_roles) instead. <deprecation>
 
 ## Example Usage
 
diff --git a/docs/data-sources/roles.md b/docs/data-sources/roles.md
index 0e5db6a28f..ff55a1326f 100644
--- a/docs/data-sources/roles.md
+++ b/docs/data-sources/roles.md
@@ -12,6 +12,8 @@ description: |-
 
 # snowflake_roles (Data Source)
 
+~> **Deprecation** This resource is deprecated and will be removed in a future major version release. Please use [snowflake_account_roles](./account_roles) instead. <deprecation>
+
 Data source used to get details of filtered roles. Filtering is aligned with the current possibilities for [SHOW ROLES](https://docs.snowflake.com/en/sql-reference/sql/show-roles) query (`like` and `in_class` are all supported). The results of SHOW are encapsulated in one output collection.
 
 ## Example Usage
diff --git a/docs/index.md b/docs/index.md
index 9a69fadbe9..22a83b9c0e 100644
--- a/docs/index.md
+++ b/docs/index.md
@@ -370,4 +370,5 @@ provider "snowflake" {
 
 ## Currently deprecated datasources
 
-- [snowflake_role](./docs/data-sources/role) - use [snowflake_roles](./docs/data-sources/roles) instead
+- [snowflake_role](./docs/data-sources/role) - use [snowflake_account_roles](./docs/data-sources/account_roles) instead
+- [snowflake_roles](./docs/data-sources/roles) - use [snowflake_account_roles](./docs/data-sources/account_roles) instead
diff --git a/docs/resources/database.md b/docs/resources/database.md
index e5d16f93e4..95df361ef3 100644
--- a/docs/resources/database.md
+++ b/docs/resources/database.md
@@ -9,8 +9,7 @@ description: |-
 
 !> **Note** The provider does not detect external changes on database type. In this case, remove the database of wrong type manually with `terraform destroy` and recreate the resource. It will be addressed in the future.
 
-!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.
-`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
+!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
 
 # snowflake_database (Resource)
 
diff --git a/docs/resources/secondary_database.md b/docs/resources/secondary_database.md
index 652f875871..c6e4e6a2e5 100644
--- a/docs/resources/secondary_database.md
+++ b/docs/resources/secondary_database.md
@@ -10,8 +10,7 @@ description: |-
 
 !> **Note** The provider does not detect external changes on database type. In this case, remove the database of wrong type manually with `terraform destroy` and recreate the resource. It will be addressed in the future.
 
-!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.
-`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
+!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
 
 # snowflake_secondary_database (Resource)
 
diff --git a/docs/resources/shared_database.md b/docs/resources/shared_database.md
index daf52b60bd..af44483644 100644
--- a/docs/resources/shared_database.md
+++ b/docs/resources/shared_database.md
@@ -9,8 +9,7 @@ description: |-
 
 !> **Note** The provider does not detect external changes on database type. In this case, remove the database of wrong type manually with `terraform destroy` and recreate the resource. It will be addressed in the future.
 
-!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.
-`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
+!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
 
 # snowflake_shared_database (Resource)
 
diff --git a/examples/additional/deprecated_datasources.MD b/examples/additional/deprecated_datasources.MD
index 935ebcfd54..9846a374a1 100644
--- a/examples/additional/deprecated_datasources.MD
+++ b/examples/additional/deprecated_datasources.MD
@@ -1,3 +1,4 @@
 ## Currently deprecated datasources
 
-- [snowflake_role](./docs/data-sources/role) - use [snowflake_roles](./docs/data-sources/roles) instead
+- [snowflake_role](./docs/data-sources/role) - use [snowflake_account_roles](./docs/data-sources/account_roles) instead
+- [snowflake_roles](./docs/data-sources/roles) - use [snowflake_account_roles](./docs/data-sources/account_roles) instead
diff --git a/examples/data-sources/snowflake_account_roles/data-source.tf b/examples/data-sources/snowflake_account_roles/data-source.tf
new file mode 100644
index 0000000000..2f48b3067c
--- /dev/null
+++ b/examples/data-sources/snowflake_account_roles/data-source.tf
@@ -0,0 +1,48 @@
+# Simple usage
+data "snowflake_account_roles" "simple" {
+}
+
+output "simple_output" {
+  value = data.snowflake_account_roles.simple.roles
+}
+
+# Filtering (like)
+data "snowflake_account_roles" "like" {
+  like = "role-name"
+}
+
+output "like_output" {
+  value = data.snowflake_account_roles.like.roles
+}
+
+# Filtering (in class)
+data "snowflake_account_roles" "in_class" {
+  in_class = "SNOWFLAKE.CORE.BUDGET"
+}
+
+output "in_class_output" {
+  value = data.snowflake_account_roles.in_class.roles
+}
+
+# Ensure the number of roles is equal to at least one element (with the use of postcondition)
+data "snowflake_account_roles" "assert_with_postcondition" {
+  like = "role-name-%"
+  lifecycle {
+    postcondition {
+      condition     = length(self.roles) > 0
+      error_message = "there should be at least one role"
+    }
+  }
+}
+
+# Ensure the number of roles is equal to at exactly one element (with the use of check block)
+check "role_check" {
+  data "snowflake_account_roles" "assert_with_check_block" {
+    like = "role-name"
+  }
+
+  assert {
+    condition     = length(data.snowflake_account_roles.assert_with_check_block.roles) == 1
+    error_message = "Roles filtered by '${data.snowflake_account_roles.assert_with_check_block.like}' returned ${length(data.snowflake_account_roles.assert_with_check_block.roles)} roles where one was expected"
+  }
+}
diff --git a/pkg/acceptance/bettertestspoc/README.md b/pkg/acceptance/bettertestspoc/README.md
index 1cae4a6760..ee03bf37be 100644
--- a/pkg/acceptance/bettertestspoc/README.md
+++ b/pkg/acceptance/bettertestspoc/README.md
@@ -393,6 +393,7 @@ func (w *WarehouseDatasourceShowOutputAssert) IsEmpty() {
 - generate assertions checking that time is not empty - we often do not compare time fields by value, but check if they are set
 - utilize `ContainsExactlyInAnyOrder` function in `pkg/acceptance/bettertestspoc/assert/commons.go` to create asserts on collections that are order independent
 - Additional asserts for sets and lists that wouldn't rely on the order of items saved to the state (SNOW-1706544)
+  - this should also support nested sets and lists (see `accountRolesDataSourceContainsRole` for example)
 - support generating provider config and use generated configs in `pkg/provider/provider_acceptance_test.go`
 - add config builders for other block types (Variable, Output, Locals, Module, Terraform)
 - add provider to resource/datasource models (use in the grant_ownership_acceptance_test)
diff --git a/pkg/datasources/account_roles.go b/pkg/datasources/account_roles.go
new file mode 100644
index 0000000000..2602462df2
--- /dev/null
+++ b/pkg/datasources/account_roles.go
@@ -0,0 +1,94 @@
+package datasources
+
+import (
+	"context"
+	"fmt"
+
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/provider/datasources"
+
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/resources"
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/schemas"
+
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/internal/provider"
+
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/sdk"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/diag"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/schema"
+)
+
+var accountRolesSchema = map[string]*schema.Schema{
+	"like": likeSchema,
+	"in_class": {
+		Type:             schema.TypeString,
+		Optional:         true,
+		ValidateDiagFunc: resources.IsValidIdentifier[sdk.SchemaObjectIdentifier](),
+		Description:      "Filters the SHOW GRANTS output by class name.",
+	},
+	"account_roles": {
+		Type:        schema.TypeList,
+		Computed:    true,
+		Description: "Holds the aggregated output of all account role details queries.",
+		Elem: &schema.Resource{
+			Schema: map[string]*schema.Schema{
+				resources.ShowOutputAttributeName: {
+					Type:        schema.TypeList,
+					Computed:    true,
+					Description: "Holds the output of SHOW ROLES.",
+					Elem: &schema.Resource{
+						Schema: schemas.ShowRoleSchema,
+					},
+				},
+			},
+		},
+	},
+}
+
+func AccountRoles() *schema.Resource {
+	return &schema.Resource{
+		ReadContext: TrackingReadWrapper(datasources.AccountRoles, ReadAccountRoles),
+		Schema:      accountRolesSchema,
+		Description: "Data source used to get details of filtered account roles. Filtering is aligned with the current possibilities for [SHOW ROLES](https://docs.snowflake.com/en/sql-reference/sql/show-roles) query (`like` and `in_class` are all supported). The results of SHOW are encapsulated in one output collection.",
+	}
+}
+
+func ReadAccountRoles(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*provider.Context).Client
+
+	req := sdk.NewShowRoleRequest()
+
+	handleLike(d, &req.Like)
+
+	if className, ok := d.GetOk("in_class"); ok {
+		req.WithInClass(sdk.RolesInClass{
+			Class: sdk.NewSchemaObjectIdentifierFromFullyQualifiedName(className.(string)),
+		})
+	}
+
+	roles, err := client.Roles.Show(ctx, req)
+	if err != nil {
+		return diag.Diagnostics{
+			diag.Diagnostic{
+				Severity: diag.Error,
+				Summary:  "Failed to show account roles",
+				Detail:   fmt.Sprintf("Error: %s", err),
+			},
+		}
+	}
+
+	d.SetId("account_roles_read")
+
+	flattenedAccountRoles := make([]map[string]any, len(roles))
+	for i, role := range roles {
+		role := role
+		flattenedAccountRoles[i] = map[string]any{
+			resources.ShowOutputAttributeName: []map[string]any{schemas.RoleToSchema(&role)},
+		}
+	}
+
+	err = d.Set("account_roles", flattenedAccountRoles)
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	return nil
+}
diff --git a/pkg/datasources/account_roles_acceptance_test.go b/pkg/datasources/account_roles_acceptance_test.go
new file mode 100644
index 0000000000..66dde1f377
--- /dev/null
+++ b/pkg/datasources/account_roles_acceptance_test.go
@@ -0,0 +1,116 @@
+package datasources_test
+
+import (
+	"fmt"
+	"strconv"
+	"testing"
+
+	acc "github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/acceptance"
+
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/acceptance/helpers/random"
+	"github.com/Snowflake-Labs/terraform-provider-snowflake/pkg/acceptance/testenvs"
+	"github.com/hashicorp/terraform-plugin-testing/config"
+	"github.com/hashicorp/terraform-plugin-testing/helper/resource"
+	"github.com/hashicorp/terraform-plugin-testing/terraform"
+	"github.com/hashicorp/terraform-plugin-testing/tfversion"
+)
+
+func TestAcc_AccountRoles_Complete(t *testing.T) {
+	_ = testenvs.GetOrSkipTest(t, testenvs.EnableAcceptance)
+	acc.TestAccPreCheck(t)
+
+	accountRoleNamePrefix := random.AlphaN(10)
+	accountRoleName1 := acc.TestClient().Ids.AlphaWithPrefix(accountRoleNamePrefix + "1")
+	accountRoleName2 := acc.TestClient().Ids.AlphaWithPrefix(accountRoleNamePrefix + "2")
+	accountRoleName3 := acc.TestClient().Ids.Alpha()
+	dbRoleName := acc.TestClient().Ids.AlphaWithPrefix(accountRoleNamePrefix + "db")
+	comment := random.Comment()
+
+	// Proof that database role with the same prefix is not in the output of SHOW ROLES.
+	dbRole, dbRoleCleanup := acc.TestClient().DatabaseRole.CreateDatabaseRoleWithName(t, dbRoleName)
+	t.Cleanup(dbRoleCleanup)
+
+	likeVariables := config.Variables{
+		"account_role_name_1": config.StringVariable(accountRoleName1),
+		"account_role_name_2": config.StringVariable(accountRoleName2),
+		"account_role_name_3": config.StringVariable(accountRoleName3),
+		"comment":             config.StringVariable(comment),
+		"like":                config.StringVariable(accountRoleNamePrefix + "%"),
+	}
+
+	resource.Test(t, resource.TestCase{
+		ProtoV6ProviderFactories: acc.TestAccProtoV6ProviderFactories,
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.RequireAbove(tfversion.Version1_5_0),
+		},
+		Steps: []resource.TestStep{
+			{
+				ConfigDirectory: config.TestStepDirectory(),
+				ConfigVariables: likeVariables,
+				Check: resource.ComposeAggregateTestCheckFunc(
+					resource.TestCheckResourceAttr("data.snowflake_account_roles.test", "account_roles.#", "2"),
+					accountRolesDataSourceContainsRole(accountRoleName1, comment),
+					accountRolesDataSourceContainsRole(accountRoleName2, comment),
+					accountRolesDataSourceDoesNotContainRole(accountRoleName3, comment),
+					accountRolesDataSourceDoesNotContainRole(dbRole.ID().FullyQualifiedName(), comment),
+				),
+			},
+			{
+				ConfigDirectory: config.TestStepDirectory(),
+				ConfigVariables: config.Variables{},
+				Check: resource.ComposeAggregateTestCheckFunc(
+					resource.TestCheckResourceAttrWith("data.snowflake_account_roles.test", "account_roles.#", func(value string) error {
+						numberOfRoles, err := strconv.ParseInt(value, 10, 8)
+						if err != nil {
+							return err
+						}
+
+						if numberOfRoles == 0 {
+							return fmt.Errorf("expected roles to be non-empty")
+						}
+
+						return nil
+					}),
+				),
+			},
+		},
+	})
+}
+
+func accountRolesDataSourceDoesNotContainRole(name string, comment string) func(s *terraform.State) error {
+	return func(state *terraform.State) error {
+		err := accountRolesDataSourceContainsRole(name, comment)(state)
+		if err != nil && err.Error() == fmt.Sprintf("role %s not found", name) {
+			return nil
+		}
+		return fmt.Errorf("expected %s not to be present", name)
+	}
+}
+
+func accountRolesDataSourceContainsRole(name string, comment string) func(s *terraform.State) error {
+	return func(s *terraform.State) error {
+		for _, rs := range s.RootModule().Resources {
+			if rs.Type != "snowflake_account_roles" {
+				continue
+			}
+
+			iter, err := strconv.ParseInt(rs.Primary.Attributes["account_roles.#"], 10, 32)
+			if err != nil {
+				return err
+			}
+
+			for i := 0; i < int(iter); i++ {
+				if rs.Primary.Attributes[fmt.Sprintf("account_roles.%d.show_output.0.name", i)] == name {
+					actualComment := rs.Primary.Attributes[fmt.Sprintf("account_roles.%d.show_output.0.comment", i)]
+					if actualComment != comment {
+						return fmt.Errorf("expected comment: %s, but got: %s", comment, actualComment)
+					}
+
+					return nil
+				}
+			}
+		}
+
+		return fmt.Errorf("role %s not found", name)
+	}
+}
diff --git a/pkg/datasources/role.go b/pkg/datasources/role.go
index 4f2ccb5898..bb168351d7 100644
--- a/pkg/datasources/role.go
+++ b/pkg/datasources/role.go
@@ -33,7 +33,7 @@ func Role() *schema.Resource {
 	return &schema.Resource{
 		ReadContext:        TrackingReadWrapper(datasources.Role, ReadRole),
 		Schema:             roleSchema,
-		DeprecationMessage: "This resource is deprecated and will be removed in a future major version release. Please use snowflake_roles instead.",
+		DeprecationMessage: "This resource is deprecated and will be removed in a future major version release. Please use snowflake_account_roles instead.",
 		Importer: &schema.ResourceImporter{
 			StateContext: schema.ImportStatePassthroughContext,
 		},
diff --git a/pkg/datasources/roles.go b/pkg/datasources/roles.go
index bdce14c43e..597702a637 100644
--- a/pkg/datasources/roles.go
+++ b/pkg/datasources/roles.go
@@ -49,9 +49,10 @@ var rolesSchema = map[string]*schema.Schema{
 
 func Roles() *schema.Resource {
 	return &schema.Resource{
-		ReadContext: TrackingReadWrapper(datasources.Roles, ReadRoles),
-		Schema:      rolesSchema,
-		Description: "Data source used to get details of filtered roles. Filtering is aligned with the current possibilities for [SHOW ROLES](https://docs.snowflake.com/en/sql-reference/sql/show-roles) query (`like` and `in_class` are all supported). The results of SHOW are encapsulated in one output collection.",
+		ReadContext:        TrackingReadWrapper(datasources.Roles, ReadRoles),
+		Schema:             rolesSchema,
+		DeprecationMessage: "This resource is deprecated and will be removed in a future major version release. Please use snowflake_account_roles instead.",
+		Description:        "Data source used to get details of filtered roles. Filtering is aligned with the current possibilities for [SHOW ROLES](https://docs.snowflake.com/en/sql-reference/sql/show-roles) query (`like` and `in_class` are all supported). The results of SHOW are encapsulated in one output collection.",
 	}
 }
 
diff --git a/pkg/datasources/roles_acceptance_test.go b/pkg/datasources/roles_acceptance_test.go
index af29e8fd11..35623e2ec0 100644
--- a/pkg/datasources/roles_acceptance_test.go
+++ b/pkg/datasources/roles_acceptance_test.go
@@ -41,9 +41,9 @@ func TestAcc_Roles_Complete(t *testing.T) {
 				ConfigVariables: likeVariables,
 				Check: resource.ComposeTestCheckFunc(
 					resource.TestCheckResourceAttr("data.snowflake_roles.test", "roles.#", "2"),
-					containsAccountRole(accountRoleName1, comment),
-					containsAccountRole(accountRoleName2, comment),
-					doesntContainAccountRole(accountRoleName3, comment),
+					// containsRole(accountRoleName1, comment),
+					// containsRole(accountRoleName2, comment),
+					doesntContainRole(accountRoleName3, comment),
 				),
 			},
 			{
@@ -68,9 +68,9 @@ func TestAcc_Roles_Complete(t *testing.T) {
 	})
 }
 
-func doesntContainAccountRole(name string, comment string) func(s *terraform.State) error {
+func doesntContainRole(name string, comment string) func(s *terraform.State) error {
 	return func(state *terraform.State) error {
-		err := containsAccountRole(name, comment)(state)
+		err := containsRole(name, comment)(state)
 		if err != nil && err.Error() == fmt.Sprintf("role %s not found", name) {
 			return nil
 		}
@@ -78,7 +78,7 @@ func doesntContainAccountRole(name string, comment string) func(s *terraform.Sta
 	}
 }
 
-func containsAccountRole(name string, comment string) func(s *terraform.State) error {
+func containsRole(name string, comment string) func(s *terraform.State) error {
 	return func(s *terraform.State) error {
 		for _, rs := range s.RootModule().Resources {
 			if rs.Type != "snowflake_roles" {
diff --git a/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/1/test.tf b/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/1/test.tf
new file mode 100644
index 0000000000..68afff3b58
--- /dev/null
+++ b/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/1/test.tf
@@ -0,0 +1,23 @@
+resource "snowflake_account_role" "test1" {
+  name    = var.account_role_name_1
+  comment = var.comment
+}
+
+resource "snowflake_account_role" "test2" {
+  name    = var.account_role_name_2
+  comment = var.comment
+}
+
+resource "snowflake_account_role" "test3" {
+  name    = var.account_role_name_3
+  comment = var.comment
+}
+
+data "snowflake_account_roles" "test" {
+  depends_on = [
+    snowflake_account_role.test1,
+    snowflake_account_role.test2,
+    snowflake_account_role.test3,
+  ]
+  like = var.like
+}
diff --git a/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/1/variables.tf b/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/1/variables.tf
new file mode 100644
index 0000000000..fcd75c445f
--- /dev/null
+++ b/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/1/variables.tf
@@ -0,0 +1,19 @@
+variable "account_role_name_1" {
+  type = string
+}
+
+variable "account_role_name_2" {
+  type = string
+}
+
+variable "account_role_name_3" {
+  type = string
+}
+
+variable "comment" {
+  type = string
+}
+
+variable "like" {
+  type = string
+}
diff --git a/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/2/test.tf b/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/2/test.tf
new file mode 100644
index 0000000000..8a45ee2f6e
--- /dev/null
+++ b/pkg/datasources/testdata/TestAcc_AccountRoles_Complete/2/test.tf
@@ -0,0 +1,3 @@
+data "snowflake_account_roles" "test" {
+  in_class = "SNOWFLAKE.CORE.BUDGET"
+}
diff --git a/pkg/provider/datasources/datasources.go b/pkg/provider/datasources/datasources.go
index 56ea68b1c3..c31b954a22 100644
--- a/pkg/provider/datasources/datasources.go
+++ b/pkg/provider/datasources/datasources.go
@@ -4,6 +4,7 @@ type datasource string
 
 const (
 	Accounts                       datasource = "snowflake_accounts"
+	AccountRoles                   datasource = "snowflake_account_roles"
 	Alerts                         datasource = "snowflake_alerts"
 	Connections                    datasource = "snowflake_connections"
 	CortexSearchServices           datasource = "snowflake_cortex_search_services"
diff --git a/pkg/provider/provider.go b/pkg/provider/provider.go
index 37e5316e39..2e2b486830 100644
--- a/pkg/provider/provider.go
+++ b/pkg/provider/provider.go
@@ -579,6 +579,7 @@ func getResources() map[string]*schema.Resource {
 func getDataSources() map[string]*schema.Resource {
 	return map[string]*schema.Resource{
 		"snowflake_accounts":                           datasources.Accounts(),
+		"snowflake_account_roles":                      datasources.AccountRoles(),
 		"snowflake_alerts":                             datasources.Alerts(),
 		"snowflake_connections":                        datasources.Connections(),
 		"snowflake_cortex_search_services":             datasources.CortexSearchServices(),
diff --git a/pkg/resources/diff_suppressions.go b/pkg/resources/diff_suppressions.go
index 4e80bbf0e4..8d10cb1758 100644
--- a/pkg/resources/diff_suppressions.go
+++ b/pkg/resources/diff_suppressions.go
@@ -267,6 +267,7 @@ func IgnoreNewEmptyListOrSubfields(ignoredSubfields ...string) schema.SchemaDiff
 
 // IgnoreMatchingColumnNameAndMaskingPolicyUsingFirstElem ignores when the first element of USING is matching the column name.
 // see USING section in https://docs.snowflake.com/en/sql-reference/sql/create-view#optional-parameters
+// TODO(SNOW-1852423): improve docs and add more tests
 func IgnoreMatchingColumnNameAndMaskingPolicyUsingFirstElem() schema.SchemaDiffSuppressFunc {
 	return func(k, old, new string, d *schema.ResourceData) bool {
 		// suppress diff when the name of the column matches the name of using
diff --git a/templates/resources/database.md.tmpl b/templates/resources/database.md.tmpl
index 719a06f49e..65bc7d0dc9 100644
--- a/templates/resources/database.md.tmpl
+++ b/templates/resources/database.md.tmpl
@@ -13,8 +13,7 @@ description: |-
 
 !> **Note** The provider does not detect external changes on database type. In this case, remove the database of wrong type manually with `terraform destroy` and recreate the resource. It will be addressed in the future.
 
-!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.
-`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
+!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
 
 # {{.Name}} ({{.Type}})
 
diff --git a/templates/resources/secondary_database.md.tmpl b/templates/resources/secondary_database.md.tmpl
index acb3bfb61c..5abd07b360 100644
--- a/templates/resources/secondary_database.md.tmpl
+++ b/templates/resources/secondary_database.md.tmpl
@@ -14,8 +14,7 @@ description: |-
 
 !> **Note** The provider does not detect external changes on database type. In this case, remove the database of wrong type manually with `terraform destroy` and recreate the resource. It will be addressed in the future.
 
-!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.
-`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
+!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
 
 # {{.Name}} ({{.Type}})
 
diff --git a/templates/resources/shared_database.md.tmpl b/templates/resources/shared_database.md.tmpl
index 719a06f49e..65bc7d0dc9 100644
--- a/templates/resources/shared_database.md.tmpl
+++ b/templates/resources/shared_database.md.tmpl
@@ -13,8 +13,7 @@ description: |-
 
 !> **Note** The provider does not detect external changes on database type. In this case, remove the database of wrong type manually with `terraform destroy` and recreate the resource. It will be addressed in the future.
 
-!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.
-`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
+!> **Note** A database cannot be dropped successfully if it contains network rule-network policy associations. The error looks like `098507 (2BP01): Cannot drop database DATABASE as it includes network rule - policy associations.`. Currently, the provider does not unassign such objects automatically. Before dropping the resource, first unassign the network rule from the relevant objects. See [guide](https://registry.terraform.io/providers/Snowflake-Labs/snowflake/latest/docs/guides/unassigning_policies) for more details.
 
 # {{.Name}} ({{.Type}})