diff --git a/client/rpc/rpc_test.go b/client/rpc/rpc_test.go
index 7606602127f4..4fa96fa9c2e6 100644
--- a/client/rpc/rpc_test.go
+++ b/client/rpc/rpc_test.go
@@ -10,6 +10,8 @@ import (
 	"google.golang.org/grpc"
 	"google.golang.org/grpc/metadata"
 
+	_ "cosmossdk.io/x/accounts"
+
 	"github.com/cosmos/cosmos-sdk/testutil/network"
 	"github.com/cosmos/cosmos-sdk/testutil/testdata"
 	"github.com/cosmos/cosmos-sdk/types/address"
diff --git a/server/api/server_test.go b/server/api/server_test.go
index 1dbc7e6677cb..d867678883aa 100644
--- a/server/api/server_test.go
+++ b/server/api/server_test.go
@@ -18,6 +18,7 @@ import (
 	"github.com/stretchr/testify/suite"
 	"google.golang.org/grpc/codes"
 
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	_ "cosmossdk.io/x/auth/tx/config"
 	_ "cosmossdk.io/x/bank"
diff --git a/simapp/app.go b/simapp/app.go
index bee3d1931335..1c077ed7fb21 100644
--- a/simapp/app.go
+++ b/simapp/app.go
@@ -309,7 +309,7 @@ func NewSimApp(
 	}
 	app.AccountsKeeper = accountsKeeper
 
-	app.AuthKeeper = authkeeper.NewAccountKeeper(runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), logger), appCodec, authtypes.ProtoBaseAccount, maccPerms, signingCtx.AddressCodec(), sdk.Bech32MainPrefix, authtypes.NewModuleAddress(govtypes.ModuleName).String())
+	app.AuthKeeper = authkeeper.NewAccountKeeper(runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), logger), appCodec, authtypes.ProtoBaseAccount, maccPerms, signingCtx.AddressCodec(), sdk.Bech32MainPrefix, authtypes.NewModuleAddress(govtypes.ModuleName).String(), app.AccountsKeeper)
 
 	app.BankKeeper = bankkeeper.NewBaseKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(keys[banktypes.StoreKey]), logger),
diff --git a/simapp/app_config.go b/simapp/app_config.go
index 2fae905a537a..95d978c7a6cc 100644
--- a/simapp/app_config.go
+++ b/simapp/app_config.go
@@ -6,6 +6,7 @@ import (
 
 	"google.golang.org/protobuf/types/known/durationpb"
 
+	accountsmodulev1 "cosmossdk.io/api/cosmos/accounts/module/v1"
 	runtimev1alpha1 "cosmossdk.io/api/cosmos/app/runtime/v1alpha1"
 	appv1alpha1 "cosmossdk.io/api/cosmos/app/v1alpha1"
 	authmodulev1 "cosmossdk.io/api/cosmos/auth/module/v1"
@@ -29,6 +30,7 @@ import (
 	upgrademodulev1 "cosmossdk.io/api/cosmos/upgrade/module/v1"
 	vestingmodulev1 "cosmossdk.io/api/cosmos/vesting/module/v1"
 	"cosmossdk.io/depinject/appconfig"
+	"cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth/tx/config" // import for side-effects
 	authtypes "cosmossdk.io/x/auth/types"
 	_ "cosmossdk.io/x/auth/vesting" // import for side-effects
@@ -138,6 +140,7 @@ var (
 					// properly initialized with tokens from genesis accounts.
 					// NOTE: The genutils module must also occur after auth so that it can access the params from auth.
 					InitGenesis: []string{
+						accounts.ModuleName,
 						authtypes.ModuleName,
 						banktypes.ModuleName,
 						distrtypes.ModuleName,
@@ -258,6 +261,10 @@ var (
 				Name:   pooltypes.ModuleName,
 				Config: appconfig.WrapAny(&poolmodulev1.Module{}),
 			},
+			{
+				Name:   accounts.ModuleName,
+				Config: appconfig.WrapAny(&accountsmodulev1.Module{}),
+			},
 			{
 				Name:   epochstypes.ModuleName,
 				Config: appconfig.WrapAny(&epochsmodulev1.Module{}),
diff --git a/simapp/app_di.go b/simapp/app_di.go
index 379e2272c942..b223e8e4f797 100644
--- a/simapp/app_di.go
+++ b/simapp/app_di.go
@@ -15,6 +15,7 @@ import (
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
 	storetypes "cosmossdk.io/store/types"
+	"cosmossdk.io/x/accounts"
 	"cosmossdk.io/x/auth"
 	"cosmossdk.io/x/auth/ante"
 	"cosmossdk.io/x/auth/ante/unorderedtx"
@@ -74,6 +75,7 @@ type SimApp struct {
 	UnorderedTxManager *unorderedtx.Manager
 
 	// keepers
+	AccountsKeeper        accounts.Keeper
 	AuthKeeper            authkeeper.AccountKeeper
 	BankKeeper            bankkeeper.Keeper
 	StakingKeeper         *stakingkeeper.Keeper
@@ -184,6 +186,7 @@ func NewSimApp(
 		&app.txConfig,
 		&app.interfaceRegistry,
 		&app.AuthKeeper,
+		&app.AccountsKeeper,
 		&app.BankKeeper,
 		&app.StakingKeeper,
 		&app.SlashingKeeper,
diff --git a/simapp/simd/cmd/testnet_test.go b/simapp/simd/cmd/testnet_test.go
index e5421a84e37f..58e93e130d52 100644
--- a/simapp/simd/cmd/testnet_test.go
+++ b/simapp/simd/cmd/testnet_test.go
@@ -27,6 +27,7 @@ import (
 
 func Test_TestnetCmd(t *testing.T) {
 	config := configurator.NewAppConfig(
+		configurator.AccountsModule(),
 		configurator.AuthModule(),
 		configurator.BankModule(),
 		configurator.GenutilModule(),
@@ -44,7 +45,7 @@ func Test_TestnetCmd(t *testing.T) {
 	)
 	require.NoError(t, err)
 	require.NotNil(t, moduleManager)
-	require.Len(t, moduleManager.Modules, 7)
+	require.Len(t, moduleManager.Modules, 8)
 
 	home := t.TempDir()
 	cdcOpts := codectestutil.CodecOptions{}
diff --git a/tests/e2e/baseapp/block_gas_test.go b/tests/e2e/baseapp/block_gas_test.go
index 134771884df1..0098c2d48650 100644
--- a/tests/e2e/baseapp/block_gas_test.go
+++ b/tests/e2e/baseapp/block_gas_test.go
@@ -17,6 +17,7 @@ import (
 	"cosmossdk.io/log"
 	sdkmath "cosmossdk.io/math"
 	store "cosmossdk.io/store/types"
+	_ "cosmossdk.io/x/accounts"
 	xauthsigning "cosmossdk.io/x/auth/signing"
 
 	"github.com/cosmos/cosmos-sdk/baseapp"
@@ -85,6 +86,7 @@ func TestBaseApp_BlockGas(t *testing.T) {
 		err = depinject.Inject(
 			depinject.Configs(
 				configurator.NewAppConfig(
+					configurator.AccountsModule(),
 					configurator.AuthModule(),
 					configurator.TxModule(),
 					configurator.ConsensusModule(),
diff --git a/tests/integration/bank/app_test.go b/tests/integration/bank/app_test.go
index d1b2e91dbe36..7043b1eb0be6 100644
--- a/tests/integration/bank/app_test.go
+++ b/tests/integration/bank/app_test.go
@@ -11,6 +11,7 @@ import (
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
 	sdkmath "cosmossdk.io/math"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	_ "cosmossdk.io/x/auth/tx/config"
 	authtypes "cosmossdk.io/x/auth/types"
@@ -92,6 +93,7 @@ func createTestSuite(t *testing.T, genesisAccounts []authtypes.GenesisAccount) s
 	app, err := simtestutil.SetupWithConfiguration(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.StakingModule(),
 				configurator.TxModule(),
diff --git a/tests/integration/bank/keeper/deterministic_test.go b/tests/integration/bank/keeper/deterministic_test.go
index 78d736143c35..ec399463c11d 100644
--- a/tests/integration/bank/keeper/deterministic_test.go
+++ b/tests/integration/bank/keeper/deterministic_test.go
@@ -86,6 +86,7 @@ func initDeterministicFixture(t *testing.T) *deterministicFixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		nil,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/distribution/appconfig.go b/tests/integration/distribution/appconfig.go
index 7cf9a5a7436b..c22f15e63fd8 100644
--- a/tests/integration/distribution/appconfig.go
+++ b/tests/integration/distribution/appconfig.go
@@ -1,6 +1,7 @@
 package distribution_test
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -15,6 +16,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/integration/distribution/keeper/msg_server_test.go b/tests/integration/distribution/keeper/msg_server_test.go
index 962d6c8779e9..386e5edab56a 100644
--- a/tests/integration/distribution/keeper/msg_server_test.go
+++ b/tests/integration/distribution/keeper/msg_server_test.go
@@ -4,6 +4,7 @@ import (
 	"fmt"
 	"testing"
 
+	"github.com/golang/mock/gomock"
 	"github.com/stretchr/testify/require"
 	"gotest.tools/v3/assert"
 
@@ -16,6 +17,7 @@ import (
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authsims "cosmossdk.io/x/auth/simulation"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/bank"
 	bankkeeper "cosmossdk.io/x/bank/keeper"
@@ -85,6 +87,10 @@ func initFixture(t *testing.T) *fixture {
 		stakingtypes.NotBondedPoolName: {authtypes.Burner, authtypes.Staking},
 	}
 
+	// gomock initializations
+	ctrl := gomock.NewController(t)
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
 	accountKeeper := authkeeper.NewAccountKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), log.NewNopLogger()),
 		cdc,
@@ -93,6 +99,7 @@ func initFixture(t *testing.T) *fixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		acctsModKeeper,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/evidence/app_config.go b/tests/integration/evidence/app_config.go
index 1132ea10e9f1..6a9bba7e164f 100644
--- a/tests/integration/evidence/app_config.go
+++ b/tests/integration/evidence/app_config.go
@@ -1,6 +1,7 @@
 package evidence_test
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -14,6 +15,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/integration/evidence/keeper/infraction_test.go b/tests/integration/evidence/keeper/infraction_test.go
index 87d5a52c9fa4..d0b890abe627 100644
--- a/tests/integration/evidence/keeper/infraction_test.go
+++ b/tests/integration/evidence/keeper/infraction_test.go
@@ -9,6 +9,7 @@ import (
 	"time"
 
 	abci "github.com/cometbft/cometbft/abci/types"
+	"github.com/golang/mock/gomock"
 	"gotest.tools/v3/assert"
 
 	"cosmossdk.io/collections"
@@ -20,6 +21,7 @@ import (
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authsims "cosmossdk.io/x/auth/simulation"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/bank"
 	bankkeeper "cosmossdk.io/x/bank/keeper"
@@ -98,6 +100,10 @@ func initFixture(tb testing.TB) *fixture {
 
 	authority := authtypes.NewModuleAddress("gov")
 
+	// gomock initializations
+	ctrl := gomock.NewController(tb)
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
 	maccPerms := map[string][]string{
 		pooltypes.ModuleName:           {},
 		minttypes.ModuleName:           {authtypes.Minter},
@@ -113,6 +119,7 @@ func initFixture(tb testing.TB) *fixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		acctsModKeeper,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/example/example_test.go b/tests/integration/example/example_test.go
index e921c175021b..b995e00b18c4 100644
--- a/tests/integration/example/example_test.go
+++ b/tests/integration/example/example_test.go
@@ -50,6 +50,7 @@ func Example() {
 		addresscodec.NewBech32Codec("cosmos"),
 		"cosmos",
 		authority,
+		nil,
 	)
 
 	// subspace is nil because we don't test params (which is legacy anyway)
@@ -141,6 +142,7 @@ func Example_oneModule() {
 		addresscodec.NewBech32Codec("cosmos"),
 		"cosmos",
 		authority,
+		nil,
 	)
 
 	// subspace is nil because we don't test params (which is legacy anyway)
diff --git a/tests/integration/gov/common_test.go b/tests/integration/gov/common_test.go
index d5243c15e66f..65a66cf52cf4 100644
--- a/tests/integration/gov/common_test.go
+++ b/tests/integration/gov/common_test.go
@@ -12,6 +12,7 @@ import (
 	"cosmossdk.io/depinject"
 	sdklog "cosmossdk.io/log"
 	"cosmossdk.io/math"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	authtypes "cosmossdk.io/x/auth/types"
 	_ "cosmossdk.io/x/bank"
@@ -105,6 +106,7 @@ func createTestSuite(t *testing.T) suite {
 	app, err := simtestutil.SetupWithConfiguration(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.StakingModule(),
 				configurator.BankModule(),
diff --git a/tests/integration/gov/genesis_test.go b/tests/integration/gov/genesis_test.go
index 6cbe8e7be48c..8959cd3335bb 100644
--- a/tests/integration/gov/genesis_test.go
+++ b/tests/integration/gov/genesis_test.go
@@ -13,6 +13,7 @@ import (
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
 	sdkmath "cosmossdk.io/math"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authtypes "cosmossdk.io/x/auth/types"
@@ -46,6 +47,7 @@ type suite struct {
 }
 
 var appConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.StakingModule(),
 	configurator.BankModule(),
diff --git a/tests/integration/gov/keeper/keeper_test.go b/tests/integration/gov/keeper/keeper_test.go
index 1a7b2608163c..426e80037dde 100644
--- a/tests/integration/gov/keeper/keeper_test.go
+++ b/tests/integration/gov/keeper/keeper_test.go
@@ -3,6 +3,7 @@ package keeper_test
 import (
 	"testing"
 
+	"github.com/golang/mock/gomock"
 	"gotest.tools/v3/assert"
 
 	"cosmossdk.io/core/appmodule"
@@ -11,6 +12,7 @@ import (
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authsims "cosmossdk.io/x/auth/simulation"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/bank"
 	bankkeeper "cosmossdk.io/x/bank/keeper"
@@ -72,6 +74,10 @@ func initFixture(tb testing.TB) *fixture {
 		types.ModuleName:               {authtypes.Burner},
 	}
 
+	// gomock initializations
+	ctrl := gomock.NewController(tb)
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
 	accountKeeper := authkeeper.NewAccountKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), log.NewNopLogger()),
 		cdc,
@@ -80,6 +86,7 @@ func initFixture(tb testing.TB) *fixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		acctsModKeeper,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/gov/module_test.go b/tests/integration/gov/module_test.go
index c482716aae96..c1d41a0b6cb5 100644
--- a/tests/integration/gov/module_test.go
+++ b/tests/integration/gov/module_test.go
@@ -7,6 +7,7 @@ import (
 
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
+	_ "cosmossdk.io/x/accounts"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/gov/types"
@@ -22,6 +23,7 @@ func TestItCreatesModuleAccountOnInitBlock(t *testing.T) {
 	app, err := simtestutil.SetupAtGenesis(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.StakingModule(),
 				configurator.BankModule(),
diff --git a/tests/integration/mint/app_config.go b/tests/integration/mint/app_config.go
index 1d080c94acbc..5a00b66295cd 100644
--- a/tests/integration/mint/app_config.go
+++ b/tests/integration/mint/app_config.go
@@ -1,6 +1,7 @@
 package mint
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -13,6 +14,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/integration/runtime/query_test.go b/tests/integration/runtime/query_test.go
index 4ad7a7553aed..de3e3e7457d4 100644
--- a/tests/integration/runtime/query_test.go
+++ b/tests/integration/runtime/query_test.go
@@ -14,6 +14,7 @@ import (
 	reflectionv1 "cosmossdk.io/api/cosmos/reflection/v1"
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	_ "cosmossdk.io/x/auth/tx/config"
 	_ "cosmossdk.io/x/bank"
@@ -42,6 +43,7 @@ func initFixture(t assert.TestingT) *fixture {
 	app, err := simtestutil.Setup(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.TxModule(),
 				configurator.ConsensusModule(),
diff --git a/tests/integration/slashing/app_config.go b/tests/integration/slashing/app_config.go
index ee2e36f41cbe..7ee06d925aff 100644
--- a/tests/integration/slashing/app_config.go
+++ b/tests/integration/slashing/app_config.go
@@ -1,6 +1,7 @@
 package slashing
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -16,6 +17,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/integration/slashing/keeper/keeper_test.go b/tests/integration/slashing/keeper/keeper_test.go
index dc14c0284836..09fec08e575e 100644
--- a/tests/integration/slashing/keeper/keeper_test.go
+++ b/tests/integration/slashing/keeper/keeper_test.go
@@ -4,6 +4,7 @@ import (
 	"testing"
 	"time"
 
+	"github.com/golang/mock/gomock"
 	"github.com/stretchr/testify/require"
 	"gotest.tools/v3/assert"
 
@@ -14,6 +15,7 @@ import (
 	storetypes "cosmossdk.io/store/types"
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/bank"
 	bankkeeper "cosmossdk.io/x/bank/keeper"
@@ -73,6 +75,10 @@ func initFixture(tb testing.TB) *fixture {
 		stakingtypes.NotBondedPoolName: {authtypes.Burner, authtypes.Staking},
 	}
 
+	// gomock initializations
+	ctrl := gomock.NewController(&testing.T{})
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
 	accountKeeper := authkeeper.NewAccountKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), log.NewNopLogger()),
 		cdc,
@@ -81,6 +87,7 @@ func initFixture(tb testing.TB) *fixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		acctsModKeeper,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/slashing/slashing_test.go b/tests/integration/slashing/slashing_test.go
index 0ac41336231a..bec39e2449f8 100644
--- a/tests/integration/slashing/slashing_test.go
+++ b/tests/integration/slashing/slashing_test.go
@@ -62,6 +62,7 @@ func TestSlashingMsgs(t *testing.T) {
 	app, err := sims.SetupWithConfiguration(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.StakingModule(),
 				configurator.SlashingModule(),
diff --git a/tests/integration/staking/app_config.go b/tests/integration/staking/app_config.go
index 89b85e88b2b0..86972f92e649 100644
--- a/tests/integration/staking/app_config.go
+++ b/tests/integration/staking/app_config.go
@@ -1,6 +1,7 @@
 package staking
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -16,6 +17,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/integration/staking/keeper/common_test.go b/tests/integration/staking/keeper/common_test.go
index f864019603c0..c67341031eb1 100644
--- a/tests/integration/staking/keeper/common_test.go
+++ b/tests/integration/staking/keeper/common_test.go
@@ -4,6 +4,7 @@ import (
 	"math/big"
 	"testing"
 
+	"github.com/golang/mock/gomock"
 	"gotest.tools/v3/assert"
 
 	"cosmossdk.io/core/appmodule"
@@ -13,6 +14,7 @@ import (
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authsims "cosmossdk.io/x/auth/simulation"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/bank"
 	bankkeeper "cosmossdk.io/x/bank/keeper"
@@ -122,6 +124,10 @@ func initFixture(tb testing.TB) *fixture {
 		types.NotBondedPoolName: {authtypes.Burner, authtypes.Staking},
 	}
 
+	// gomock initializations
+	ctrl := gomock.NewController(&testing.T{})
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
 	accountKeeper := authkeeper.NewAccountKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), log.NewNopLogger()),
 		cdc,
@@ -130,6 +136,7 @@ func initFixture(tb testing.TB) *fixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		acctsModKeeper,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/staking/keeper/deterministic_test.go b/tests/integration/staking/keeper/deterministic_test.go
index cc8c2fbae654..3c90367d4025 100644
--- a/tests/integration/staking/keeper/deterministic_test.go
+++ b/tests/integration/staking/keeper/deterministic_test.go
@@ -4,6 +4,7 @@ import (
 	"testing"
 	"time"
 
+	"github.com/golang/mock/gomock"
 	"gotest.tools/v3/assert"
 	"pgregory.net/rapid"
 
@@ -14,6 +15,7 @@ import (
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	authsims "cosmossdk.io/x/auth/simulation"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/bank"
 	bankkeeper "cosmossdk.io/x/bank/keeper"
@@ -86,6 +88,10 @@ func initDeterministicFixture(t *testing.T) *deterministicFixture {
 		stakingtypes.NotBondedPoolName: {authtypes.Burner, authtypes.Staking},
 	}
 
+	// gomock initializations
+	ctrl := gomock.NewController(t)
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
 	accountKeeper := authkeeper.NewAccountKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(keys[authtypes.StoreKey]), log.NewNopLogger()),
 		cdc,
@@ -94,6 +100,7 @@ func initDeterministicFixture(t *testing.T) *deterministicFixture {
 		addresscodec.NewBech32Codec(sdk.Bech32MainPrefix),
 		sdk.Bech32MainPrefix,
 		authority.String(),
+		acctsModKeeper,
 	)
 
 	blockedAddresses := map[string]bool{
diff --git a/tests/integration/tx/context_test.go b/tests/integration/tx/context_test.go
index 7246a2c798d1..ffe21c2053cb 100644
--- a/tests/integration/tx/context_test.go
+++ b/tests/integration/tx/context_test.go
@@ -8,6 +8,7 @@ import (
 
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
+	_ "cosmossdk.io/x/accounts"
 	"cosmossdk.io/x/tx/signing"
 
 	codectypes "github.com/cosmos/cosmos-sdk/codec/types"
@@ -33,6 +34,7 @@ func TestDefineCustomGetSigners(t *testing.T) {
 	_, err := simtestutil.SetupAtGenesis(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.StakingModule(),
 				configurator.BankModule(),
diff --git a/tests/sims/authz/operations_test.go b/tests/sims/authz/operations_test.go
index 60e4ca724112..0a2ef3354859 100644
--- a/tests/sims/authz/operations_test.go
+++ b/tests/sims/authz/operations_test.go
@@ -11,7 +11,8 @@ import (
 	"cosmossdk.io/core/header"
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
-	_ "cosmossdk.io/x/auth" // import as blank for app wiring
+	_ "cosmossdk.io/x/accounts" // import as blank for app wiring
+	_ "cosmossdk.io/x/auth"     // import as blank for app wiring
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	"cosmossdk.io/x/authz"
@@ -39,6 +40,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/sims/bank/operations_test.go b/tests/sims/bank/operations_test.go
index 5d4564af1f11..9ba074f4efee 100644
--- a/tests/sims/bank/operations_test.go
+++ b/tests/sims/bank/operations_test.go
@@ -9,6 +9,7 @@ import (
 
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	_ "cosmossdk.io/x/auth/tx/config"
 	_ "cosmossdk.io/x/bank"
@@ -47,6 +48,7 @@ func (suite *SimTestSuite) SetupTest() {
 	suite.app, err = simtestutil.Setup(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.BankModule(),
 				configurator.StakingModule(),
diff --git a/tests/sims/distribution/app_config.go b/tests/sims/distribution/app_config.go
index 02130ff2387b..efd27dcf1a9d 100644
--- a/tests/sims/distribution/app_config.go
+++ b/tests/sims/distribution/app_config.go
@@ -1,6 +1,7 @@
 package distribution
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -15,6 +16,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/sims/feegrant/operations_test.go b/tests/sims/feegrant/operations_test.go
index cf00c52389f8..21ef34e3aa57 100644
--- a/tests/sims/feegrant/operations_test.go
+++ b/tests/sims/feegrant/operations_test.go
@@ -11,6 +11,7 @@ import (
 	"cosmossdk.io/core/header"
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
+	_ "cosmossdk.io/x/accounts" // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	_ "cosmossdk.io/x/auth/tx/config"
@@ -56,6 +57,7 @@ func (suite *SimTestSuite) SetupTest() {
 	suite.app, err = simtestutil.Setup(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.BankModule(),
 				configurator.StakingModule(),
diff --git a/tests/sims/gov/operations_test.go b/tests/sims/gov/operations_test.go
index 239049e76bc9..2b81623fac61 100644
--- a/tests/sims/gov/operations_test.go
+++ b/tests/sims/gov/operations_test.go
@@ -13,6 +13,7 @@ import (
 	"cosmossdk.io/core/header"
 	"cosmossdk.io/depinject"
 	"cosmossdk.io/log"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	_ "cosmossdk.io/x/auth/tx/config"
@@ -384,6 +385,7 @@ func createTestSuite(t *testing.T, isCheckTx bool) (suite, sdk.Context) {
 	app, err := simtestutil.Setup(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.TxModule(),
 				configurator.BankModule(),
diff --git a/tests/sims/nft/app_config.go b/tests/sims/nft/app_config.go
index 8ce4a69e09e4..156056fe4bdf 100644
--- a/tests/sims/nft/app_config.go
+++ b/tests/sims/nft/app_config.go
@@ -1,6 +1,7 @@
 package nft
 
 import (
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -14,6 +15,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/sims/protocolpool/app_config.go b/tests/sims/protocolpool/app_config.go
index 7163523f09ea..b0c680cf9572 100644
--- a/tests/sims/protocolpool/app_config.go
+++ b/tests/sims/protocolpool/app_config.go
@@ -1,6 +1,7 @@
 package protocolpool
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -15,6 +16,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/tests/sims/slashing/app_config.go b/tests/sims/slashing/app_config.go
index ee2e36f41cbe..7ee06d925aff 100644
--- a/tests/sims/slashing/app_config.go
+++ b/tests/sims/slashing/app_config.go
@@ -1,6 +1,7 @@
 package slashing
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/bank"           // import as blank for app wiring
@@ -16,6 +17,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),
diff --git a/testutil/configurator/configurator.go b/testutil/configurator/configurator.go
index 44f0ba461369..f1476221d2c3 100644
--- a/testutil/configurator/configurator.go
+++ b/testutil/configurator/configurator.go
@@ -1,6 +1,7 @@
 package configurator
 
 import (
+	accountsmodulev1 "cosmossdk.io/api/cosmos/accounts/module/v1"
 	runtimev1alpha1 "cosmossdk.io/api/cosmos/app/runtime/v1alpha1"
 	appv1alpha1 "cosmossdk.io/api/cosmos/app/v1alpha1"
 	authmodulev1 "cosmossdk.io/api/cosmos/auth/module/v1"
@@ -89,6 +90,7 @@ func defaultConfig() *Config {
 			testutil.ProtocolPoolModuleName,
 		},
 		InitGenesisOrder: []string{
+			testutil.AccountsModuleName,
 			testutil.AuthModuleName,
 			testutil.BankModuleName,
 			testutil.DistributionModuleName,
@@ -330,6 +332,15 @@ func ProtocolPoolModule() ModuleOption {
 	}
 }
 
+func AccountsModule() ModuleOption {
+	return func(config *Config) {
+		config.ModuleConfigs[testutil.AccountsModuleName] = &appv1alpha1.ModuleConfig{
+			Name:   testutil.AccountsModuleName,
+			Config: appconfig.WrapAny(&accountsmodulev1.Module{}),
+		}
+	}
+}
+
 func CounterModule() ModuleOption {
 	return func(config *Config) {
 		config.ModuleConfigs["counter"] = &appv1alpha1.ModuleConfig{
diff --git a/testutil/network/network.go b/testutil/network/network.go
index 8dca40ae5473..42e288b614a5 100644
--- a/testutil/network/network.go
+++ b/testutil/network/network.go
@@ -25,6 +25,7 @@ import (
 	sdkmath "cosmossdk.io/math"
 	"cosmossdk.io/math/unsafe"
 	pruningtypes "cosmossdk.io/store/pruning/types"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"           // import auth as a blank
 	_ "cosmossdk.io/x/auth/tx/config" // import auth tx config as a blank
 	authtypes "cosmossdk.io/x/auth/types"
@@ -168,6 +169,7 @@ func DefaultConfig(factory TestFixtureFactory) Config {
 // MinimumAppConfig defines the minimum of modules required for a call to New to succeed
 func MinimumAppConfig() depinject.Config {
 	return configurator.NewAppConfig(
+		configurator.AccountsModule(),
 		configurator.AuthModule(),
 		configurator.BankModule(),
 		configurator.GenutilModule(),
diff --git a/types/query/pagination_test.go b/types/query/pagination_test.go
index 7893ef78d354..a35257ccabfa 100644
--- a/types/query/pagination_test.go
+++ b/types/query/pagination_test.go
@@ -12,6 +12,7 @@ import (
 	"cosmossdk.io/log"
 	"cosmossdk.io/math"
 	"cosmossdk.io/store/prefix"
+	_ "cosmossdk.io/x/accounts"
 	_ "cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
 	_ "cosmossdk.io/x/bank"
@@ -68,6 +69,7 @@ func (s *paginationTestSuite) SetupTest() {
 	app, err := testutilsims.Setup(
 		depinject.Configs(
 			configurator.NewAppConfig(
+				configurator.AccountsModule(),
 				configurator.AuthModule(),
 				configurator.BankModule(),
 				configurator.ConsensusModule(),
diff --git a/x/accounts/depinject.go b/x/accounts/depinject.go
index bef3dd4208cf..8714d98ba1d9 100644
--- a/x/accounts/depinject.go
+++ b/x/accounts/depinject.go
@@ -1,8 +1,73 @@
 package accounts
 
-import "cosmossdk.io/depinject"
+import (
+	"context"
+
+	modulev1 "cosmossdk.io/api/cosmos/accounts/module/v1"
+	signingv1beta1 "cosmossdk.io/api/cosmos/tx/signing/v1beta1"
+	"cosmossdk.io/core/address"
+	"cosmossdk.io/core/appmodule"
+	"cosmossdk.io/depinject"
+	"cosmossdk.io/depinject/appconfig"
+	baseaccount "cosmossdk.io/x/accounts/defaults/base"
+	"cosmossdk.io/x/tx/signing"
+
+	"github.com/cosmos/cosmos-sdk/codec"
+	cdctypes "github.com/cosmos/cosmos-sdk/codec/types"
+)
 
 var _ depinject.OnePerModuleType = AppModule{}
 
 // IsOnePerModuleType implements the depinject.OnePerModuleType interface.
 func (am AppModule) IsOnePerModuleType() {}
+
+func init() {
+	appconfig.RegisterModule(
+		&modulev1.Module{},
+		appconfig.Provide(ProvideModule),
+	)
+}
+
+type ModuleInputs struct {
+	depinject.In
+
+	Cdc          codec.Codec
+	Environment  appmodule.Environment
+	AddressCodec address.Codec
+	ExecRouter   MsgRouter
+	QueryRouter  QueryRouter
+	Registry     cdctypes.InterfaceRegistry
+}
+
+type ModuleOutputs struct {
+	depinject.Out
+
+	AccountsKeeper Keeper
+	Module         appmodule.AppModule
+}
+
+var _ signing.SignModeHandler = directHandler{}
+
+type directHandler struct{}
+
+func (s directHandler) Mode() signingv1beta1.SignMode {
+	return signingv1beta1.SignMode_SIGN_MODE_DIRECT
+}
+
+func (s directHandler) GetSignBytes(_ context.Context, _ signing.SignerData, _ signing.TxData) ([]byte, error) {
+	panic("not implemented")
+}
+
+func ProvideModule(in ModuleInputs) ModuleOutputs {
+	handler := directHandler{}
+	account := baseaccount.NewAccount("base", signing.NewHandlerMap(handler))
+	accountskeeper, err := NewKeeper(
+		in.Cdc, in.Environment, in.AddressCodec, in.Cdc,
+		in.ExecRouter, in.QueryRouter, in.Registry, account,
+	)
+	if err != nil {
+		panic(err)
+	}
+	m := NewAppModule(in.Cdc, accountskeeper)
+	return ModuleOutputs{AccountsKeeper: accountskeeper, Module: m}
+}
diff --git a/x/accounts/keeper.go b/x/accounts/keeper.go
index 6a4779499819..667f6c19a742 100644
--- a/x/accounts/keeper.go
+++ b/x/accounts/keeper.go
@@ -126,6 +126,15 @@ type Keeper struct {
 	AccountsState collections.Map[collections.Pair[uint64, []byte], []byte]
 }
 
+// IsAccountsModuleAccount check if an address belong to a smart account.
+func (k Keeper) IsAccountsModuleAccount(
+	ctx context.Context,
+	accountAddr []byte,
+) bool {
+	hasAcc, _ := k.AccountByNumber.Has(ctx, accountAddr)
+	return hasAcc
+}
+
 // Init creates a new account of the given type.
 func (k Keeper) Init(
 	ctx context.Context,
diff --git a/x/auth/ante/testutil_test.go b/x/auth/ante/testutil_test.go
index 1814e94f2b29..85ff7257dbcb 100644
--- a/x/auth/ante/testutil_test.go
+++ b/x/auth/ante/testutil_test.go
@@ -81,7 +81,7 @@ func SetupTestSuite(t *testing.T, isCheckTx bool) *AnteTestSuite {
 
 	suite.accountKeeper = keeper.NewAccountKeeper(
 		runtime.NewEnvironment(runtime.NewKVStoreService(key), log.NewNopLogger()), suite.encCfg.Codec, types.ProtoBaseAccount, maccPerms, authcodec.NewBech32Codec("cosmos"),
-		sdk.Bech32MainPrefix, types.NewModuleAddress("gov").String(),
+		sdk.Bech32MainPrefix, types.NewModuleAddress("gov").String(), nil,
 	)
 	suite.accountKeeper.GetModuleAccount(suite.ctx, types.FeeCollectorName)
 	err := suite.accountKeeper.Params.Set(suite.ctx, types.DefaultParams())
diff --git a/x/auth/depinject.go b/x/auth/depinject.go
index 67d75e7c902a..d8f4ca497f84 100644
--- a/x/auth/depinject.go
+++ b/x/auth/depinject.go
@@ -27,6 +27,7 @@ func init() {
 
 type ModuleInputs struct {
 	depinject.In
+	AccountsModKeeper types.AccountsModKeeper
 
 	Config      *modulev1.Module
 	Environment appmodule.Environment
@@ -69,7 +70,7 @@ func ProvideModule(in ModuleInputs) ModuleOutputs {
 		panic(err)
 	}
 
-	k := keeper.NewAccountKeeper(in.Environment, in.Cdc, in.AccountI, maccPerms, in.AddressCodec, in.Config.Bech32Prefix, auth)
+	k := keeper.NewAccountKeeper(in.Environment, in.Cdc, in.AccountI, maccPerms, in.AddressCodec, in.Config.Bech32Prefix, auth, in.AccountsModKeeper)
 	m := NewAppModule(in.Cdc, k, in.RandomGenesisAccountsFn)
 
 	return ModuleOutputs{AccountKeeper: k, Module: m}
diff --git a/x/auth/keeper/account.go b/x/auth/keeper/account.go
index bdd36d12450f..3e21fd9a8594 100644
--- a/x/auth/keeper/account.go
+++ b/x/auth/keeper/account.go
@@ -32,7 +32,7 @@ func (ak AccountKeeper) NewAccount(ctx context.Context, acc sdk.AccountI) sdk.Ac
 // HasAccount implements AccountKeeperI.
 func (ak AccountKeeper) HasAccount(ctx context.Context, addr sdk.AccAddress) bool {
 	has, _ := ak.Accounts.Has(ctx, addr)
-	return has
+	return has || ak.AccountsModKeeper.IsAccountsModuleAccount(ctx, addr)
 }
 
 // GetAccount implements AccountKeeperI.
diff --git a/x/auth/keeper/deterministic_test.go b/x/auth/keeper/deterministic_test.go
index 61baa01c2835..f6f7657f50b7 100644
--- a/x/auth/keeper/deterministic_test.go
+++ b/x/auth/keeper/deterministic_test.go
@@ -79,6 +79,7 @@ func (suite *DeterministicTestSuite) SetupTest() {
 		authcodec.NewBech32Codec("cosmos"),
 		"cosmos",
 		types.NewModuleAddress("gov").String(),
+		nil,
 	)
 
 	queryHelper := baseapp.NewQueryServerTestHelper(suite.ctx, suite.encCfg.InterfaceRegistry)
@@ -299,6 +300,7 @@ func (suite *DeterministicTestSuite) TestGRPCQueryModuleAccounts() {
 			authcodec.NewBech32Codec("cosmos"),
 			"cosmos",
 			types.NewModuleAddress("gov").String(),
+			nil,
 		)
 		suite.setModuleAccounts(suite.ctx, ak, maccs)
 
@@ -346,6 +348,7 @@ func (suite *DeterministicTestSuite) TestGRPCQueryModuleAccountByName() {
 			authcodec.NewBech32Codec("cosmos"),
 			"cosmos",
 			types.NewModuleAddress("gov").String(),
+			nil,
 		)
 		suite.setModuleAccounts(suite.ctx, ak, []string{mName})
 
diff --git a/x/auth/keeper/keeper.go b/x/auth/keeper/keeper.go
index 71492b36760f..1991bae32bf4 100644
--- a/x/auth/keeper/keeper.go
+++ b/x/auth/keeper/keeper.go
@@ -83,7 +83,8 @@ func (a AccountsIndexes) IndexesList() []collections.Index[sdk.AccAddress, sdk.A
 // AccountKeeper encodes/decodes accounts using the go-amino (binary)
 // encoding/decoding library.
 type AccountKeeper struct {
-	addressCodec address.Codec
+	addressCodec      address.Codec
+	AccountsModKeeper types.AccountsModKeeper
 
 	environment  appmodule.Environment
 	cdc          codec.BinaryCodec
@@ -115,7 +116,7 @@ var _ AccountKeeperI = &AccountKeeper{}
 // may use auth.Keeper to access the accounts permissions map.
 func NewAccountKeeper(
 	env appmodule.Environment, cdc codec.BinaryCodec, proto func() sdk.AccountI,
-	maccPerms map[string][]string, ac address.Codec, bech32Prefix, authority string,
+	maccPerms map[string][]string, ac address.Codec, bech32Prefix, authority string, accountsModKeeper types.AccountsModKeeper,
 ) AccountKeeper {
 	permAddrs := make(map[string]types.PermissionsForAddress)
 	for name, perms := range maccPerms {
@@ -125,16 +126,17 @@ func NewAccountKeeper(
 	sb := collections.NewSchemaBuilder(env.KVStoreService)
 
 	ak := AccountKeeper{
-		addressCodec:  ac,
-		bech32Prefix:  bech32Prefix,
-		environment:   env,
-		proto:         proto,
-		cdc:           cdc,
-		permAddrs:     permAddrs,
-		authority:     authority,
-		Params:        collections.NewItem(sb, types.ParamsKey, "params", codec.CollValue[types.Params](cdc)),
-		AccountNumber: collections.NewSequence(sb, types.GlobalAccountNumberKey, "account_number"),
-		Accounts:      collections.NewIndexedMap(sb, types.AddressStoreKeyPrefix, "accounts", sdk.AccAddressKey, codec.CollInterfaceValue[sdk.AccountI](cdc), NewAccountIndexes(sb)),
+		addressCodec:      ac,
+		bech32Prefix:      bech32Prefix,
+		environment:       env,
+		proto:             proto,
+		cdc:               cdc,
+		permAddrs:         permAddrs,
+		authority:         authority,
+		Params:            collections.NewItem(sb, types.ParamsKey, "params", codec.CollValue[types.Params](cdc)),
+		AccountNumber:     collections.NewSequence(sb, types.GlobalAccountNumberKey, "account_number"),
+		Accounts:          collections.NewIndexedMap(sb, types.AddressStoreKeyPrefix, "accounts", sdk.AccAddressKey, codec.CollInterfaceValue[sdk.AccountI](cdc), NewAccountIndexes(sb)),
+		AccountsModKeeper: accountsModKeeper,
 	}
 	schema, err := sb.Build()
 	if err != nil {
diff --git a/x/auth/keeper/keeper_test.go b/x/auth/keeper/keeper_test.go
index 02a25bb6ec83..78267c01d3ca 100644
--- a/x/auth/keeper/keeper_test.go
+++ b/x/auth/keeper/keeper_test.go
@@ -72,6 +72,7 @@ func (suite *KeeperTestSuite) SetupTest() {
 		authcodec.NewBech32Codec("cosmos"),
 		"cosmos",
 		types.NewModuleAddress("gov").String(),
+		nil,
 	)
 	suite.msgServer = keeper.NewMsgServerImpl(suite.accountKeeper)
 	queryHelper := baseapp.NewQueryServerTestHelper(suite.ctx, suite.encCfg.InterfaceRegistry)
diff --git a/x/auth/testutil/app_config.go b/x/auth/testutil/app_config.go
index eeb5a324cb45..f72850c4bf1a 100644
--- a/x/auth/testutil/app_config.go
+++ b/x/auth/testutil/app_config.go
@@ -1,6 +1,7 @@
 package testutil
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/vesting"   // import as blank for app wiring
@@ -13,6 +14,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.VestingModule(),
diff --git a/x/auth/testutil/expected_keepers_mocks.go b/x/auth/testutil/expected_keepers_mocks.go
index 2d0e602a8cbc..2604271001d9 100644
--- a/x/auth/testutil/expected_keepers_mocks.go
+++ b/x/auth/testutil/expected_keepers_mocks.go
@@ -81,3 +81,43 @@ func (mr *MockBankKeeperMockRecorder) SendCoinsFromAccountToModule(ctx, senderAd
 	mr.mock.ctrl.T.Helper()
 	return mr.mock.ctrl.RecordCallWithMethodType(mr.mock, "SendCoinsFromAccountToModule", reflect.TypeOf((*MockBankKeeper)(nil).SendCoinsFromAccountToModule), ctx, senderAddr, recipientModule, amt)
 }
+
+
+// MockAccountsModKeeper is a mock of AccountsModKeeper interface.
+type MockAccountsModKeeper struct {
+	ctrl     *gomock.Controller
+	recorder *MockAccountsModKeeperMockRecorder
+}
+
+// MockAccountsModKeeperMockRecorder is the mock recorder for MockAccountsModKeeper.
+type MockAccountsModKeeperMockRecorder struct {
+	mock *MockAccountsModKeeper
+}
+
+// NewMockAccountsModKeeper creates a new mock instance.
+func NewMockAccountsModKeeper(ctrl *gomock.Controller) *MockAccountsModKeeper {
+	mock := &MockAccountsModKeeper{ctrl: ctrl}
+	mock.recorder = &MockAccountsModKeeperMockRecorder{mock}
+	return mock
+}
+
+// EXPECT returns an object that allows the caller to indicate expected use.
+func (m *MockAccountsModKeeper) EXPECT() *MockAccountsModKeeperMockRecorder {
+	return m.recorder
+}
+
+// IsAccountsModuleAccount mocks base method.
+func (m *MockAccountsModKeeper) IsAccountsModuleAccount(ctx context.Context, addr []byte) bool {
+	m.ctrl.T.Helper()
+	ret := m.ctrl.Call(m, "IsAccountsModuleAccount", ctx, addr)
+	ret0, _ := ret[0].(bool)
+	return ret0
+}
+
+// IsAccountsModuleAccount indicates an expected call of IsAccountsModuleAccount.
+func (mr *MockAccountsModKeeperMockRecorder) IsAccountsModuleAccount(ctx, addr interface{}) *gomock.Call {
+	mr.mock.ctrl.T.Helper()
+	return mr.mock.ctrl.RecordCallWithMethodType(mr.mock, "IsAccountsModuleAccount", reflect.TypeOf((*MockAccountsModKeeper)(nil).IsAccountsModuleAccount), ctx, addr)
+}
+
+
diff --git a/x/auth/types/expected_keepers.go b/x/auth/types/expected_keepers.go
index ffcfe49aa10d..f7821d91251b 100644
--- a/x/auth/types/expected_keepers.go
+++ b/x/auth/types/expected_keepers.go
@@ -12,3 +12,8 @@ type BankKeeper interface {
 	SendCoins(ctx context.Context, from, to sdk.AccAddress, amt sdk.Coins) error
 	SendCoinsFromAccountToModule(ctx context.Context, senderAddr sdk.AccAddress, recipientModule string, amt sdk.Coins) error
 }
+
+// AccountsModKeeper defines the contract for x/accounts APIs
+type AccountsModKeeper interface {
+	IsAccountsModuleAccount(ctx context.Context, accountAddr []byte) bool
+}
diff --git a/x/auth/vesting/types/vesting_account_test.go b/x/auth/vesting/types/vesting_account_test.go
index 83273f32bbad..350bba50bec2 100644
--- a/x/auth/vesting/types/vesting_account_test.go
+++ b/x/auth/vesting/types/vesting_account_test.go
@@ -62,7 +62,7 @@ func (s *VestingAccountTestSuite) SetupTest() {
 		maccPerms,
 		authcodec.NewBech32Codec("cosmos"),
 		"cosmos",
-		authtypes.NewModuleAddress("gov").String(),
+		authtypes.NewModuleAddress("gov").String(), nil,
 	)
 }
 
diff --git a/x/bank/keeper/keeper.go b/x/bank/keeper/keeper.go
index c643eb01489b..749c81ace578 100644
--- a/x/bank/keeper/keeper.go
+++ b/x/bank/keeper/keeper.go
@@ -439,6 +439,10 @@ func (k BaseKeeper) setSupply(ctx context.Context, coin sdk.Coin) {
 func (k BaseKeeper) trackDelegation(ctx context.Context, addr sdk.AccAddress, balance, amt sdk.Coins) error {
 	acc := k.ak.GetAccount(ctx, addr)
 	if acc == nil {
+		// check if it's an x/accounts smart account
+		if k.ak.HasAccount(ctx, addr) {
+			return nil
+		}
 		return errorsmod.Wrapf(sdkerrors.ErrUnknownAddress, "account %s does not exist", addr)
 	}
 
@@ -456,6 +460,10 @@ func (k BaseKeeper) trackDelegation(ctx context.Context, addr sdk.AccAddress, ba
 func (k BaseKeeper) trackUndelegation(ctx context.Context, addr sdk.AccAddress, amt sdk.Coins) error {
 	acc := k.ak.GetAccount(ctx, addr)
 	if acc == nil {
+		// check if it's an x/accounts smart account
+		if k.ak.HasAccount(ctx, addr) {
+			return nil
+		}
 		return errorsmod.Wrapf(sdkerrors.ErrUnknownAddress, "account %s does not exist", addr)
 	}
 
diff --git a/x/bank/keeper/keeper_test.go b/x/bank/keeper/keeper_test.go
index 86043fc81074..2c8f114ee8e3 100644
--- a/x/bank/keeper/keeper_test.go
+++ b/x/bank/keeper/keeper_test.go
@@ -1778,6 +1778,7 @@ func (suite *KeeperTestSuite) TestUndelegateCoins_Invalid() {
 	suite.mockFundAccount(accAddrs[0])
 	require.NoError(banktestutil.FundAccount(ctx, suite.bankKeeper, accAddrs[0], origCoins))
 
+	suite.authKeeper.EXPECT().HasAccount(ctx, accAddrs[0]).Return(false)
 	suite.mockDelegateCoins(ctx, acc0, holderAcc)
 	require.NoError(suite.bankKeeper.DelegateCoins(ctx, accAddrs[0], holderAcc.GetAddress(), delCoins))
 
diff --git a/x/bank/testutil/expected_keepers_mocks.go b/x/bank/testutil/expected_keepers_mocks.go
index 058c4e2d7e36..0b3ded8ec673 100644
--- a/x/bank/testutil/expected_keepers_mocks.go
+++ b/x/bank/testutil/expected_keepers_mocks.go
@@ -216,3 +216,17 @@ func (mr *MockAccountKeeperMockRecorder) ValidatePermissions(macc interface{}) *
 	mr.mock.ctrl.T.Helper()
 	return mr.mock.ctrl.RecordCallWithMethodType(mr.mock, "ValidatePermissions", reflect.TypeOf((*MockAccountKeeper)(nil).ValidatePermissions), macc)
 }
+
+// IsAccountsModuleAccount mocks base method.
+func (m *MockAccountKeeper) IsAccountsModuleAccount(ctx context.Context, addr []byte) bool {
+	m.ctrl.T.Helper()
+	ret := m.ctrl.Call(m, "IsAccountsModuleAccount", ctx, addr)
+	ret0, _ := ret[0].(bool)
+	return ret0
+}
+
+// IsAccountsModuleAccount indicates an expected call of IsAccountsModuleAccount.
+func (mr *MockAccountKeeperMockRecorder) IsAccountsModuleAccount(ctx, addr interface{}) *gomock.Call {
+	mr.mock.ctrl.T.Helper()
+	return mr.mock.ctrl.RecordCallWithMethodType(mr.mock, "IsAccountsModuleAccount", reflect.TypeOf((*MockAccountKeeper)(nil).IsAccountsModuleAccount), ctx, addr)
+}
diff --git a/x/distribution/migrations/v4/migrate_funds_test.go b/x/distribution/migrations/v4/migrate_funds_test.go
index 7158037befe5..43516921b4cd 100644
--- a/x/distribution/migrations/v4/migrate_funds_test.go
+++ b/x/distribution/migrations/v4/migrate_funds_test.go
@@ -55,6 +55,7 @@ func TestFundsMigration(t *testing.T) {
 		addressCodec,
 		sdk.Bech32MainPrefix,
 		authority,
+		nil,
 	)
 
 	// create bank keeper
diff --git a/x/group/migrations/v2/migrate_test.go b/x/group/migrations/v2/migrate_test.go
index 80e42c0d2862..942a47ca097a 100644
--- a/x/group/migrations/v2/migrate_test.go
+++ b/x/group/migrations/v2/migrate_test.go
@@ -3,6 +3,7 @@ package v2_test
 import (
 	"testing"
 
+	"github.com/golang/mock/gomock"
 	"github.com/stretchr/testify/require"
 
 	"cosmossdk.io/core/address"
@@ -11,6 +12,7 @@ import (
 	storetypes "cosmossdk.io/store/types"
 	"cosmossdk.io/x/auth"
 	authkeeper "cosmossdk.io/x/auth/keeper"
+	authtestutil "cosmossdk.io/x/auth/testutil"
 	authtypes "cosmossdk.io/x/auth/types"
 	"cosmossdk.io/x/group"
 	"cosmossdk.io/x/group/internal/orm"
@@ -101,7 +103,10 @@ func createOldPolicyAccount(ctx sdk.Context, storeKey storetypes.StoreKey, cdc c
 	if err != nil {
 		return nil, nil, err
 	}
-	accountKeeper := authkeeper.NewAccountKeeper(runtime.NewEnvironment(runtime.NewKVStoreService(storeKey.(*storetypes.KVStoreKey)), log.NewNopLogger()), cdc, authtypes.ProtoBaseAccount, nil, addressCodec, sdk.Bech32MainPrefix, authorityStrAddr)
+	ctrl := gomock.NewController(&testing.T{})
+	acctsModKeeper := authtestutil.NewMockAccountsModKeeper(ctrl)
+
+	accountKeeper := authkeeper.NewAccountKeeper(runtime.NewEnvironment(runtime.NewKVStoreService(storeKey.(*storetypes.KVStoreKey)), log.NewNopLogger()), cdc, authtypes.ProtoBaseAccount, nil, addressCodec, sdk.Bech32MainPrefix, authorityStrAddr, acctsModKeeper)
 
 	oldPolicyAccounts := make([]*authtypes.ModuleAccount, len(policies))
 	for i, policyAddr := range policies {
diff --git a/x/group/testutil/app_config.go b/x/group/testutil/app_config.go
index f760be271998..d23caa88ebf2 100644
--- a/x/group/testutil/app_config.go
+++ b/x/group/testutil/app_config.go
@@ -1,6 +1,7 @@
 package testutil
 
 import (
+	_ "cosmossdk.io/x/accounts"       // import as blank for app wiring
 	_ "cosmossdk.io/x/auth"           // import as blank for app wiring
 	_ "cosmossdk.io/x/auth/tx/config" // import as blank for app wiring
 	_ "cosmossdk.io/x/authz"          // import as blank for app wiring
@@ -15,6 +16,7 @@ import (
 )
 
 var AppConfig = configurator.NewAppConfig(
+	configurator.AccountsModule(),
 	configurator.AuthModule(),
 	configurator.BankModule(),
 	configurator.StakingModule(),