MSSQLServer Service and SQL Executive Requirements
The requirements for MSSQLServer service and SQL Executive accounts can be set by using the Windows NT User Manager application:
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The account must be a member of the Administrators local group.
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The account must have the Password Never Expires attribute.
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The account must be granted the following advanced User Rights:
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Log on as a service
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Act as part of the operating system
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Replace a process level token
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Increase quotas