This document discusses Ethereum accounts and introduces account abstraction on StarkNet. It summarizes that Ethereum accounts are tied to cryptographic signers, but account abstraction decouples accounts and signers by implementing the IAccount interface. This allows accounts to have multiple signers, different signature schemes, and to be upgraded, improving security and enabling use cases like fraud monitoring, account recovery, and hardware security modules. Developers can access accounts through the Argent X wallet and starknet.js library.