diff --git a/baton_capabilities.json b/baton_capabilities.json
index f9587692..96827b38 100644
--- a/baton_capabilities.json
+++ b/baton_capabilities.json
@@ -40,6 +40,17 @@
       ],
       "permissions":  {}
     },
+    {
+      "resourceType":  {
+        "id":  "billing_account",
+        "displayName":  "Billing Account"
+      },
+      "capabilities":  [
+        "CAPABILITY_SYNC",
+        "CAPABILITY_PROVISION"
+      ],
+      "permissions":  {}
+    },
     {
       "resourceType":  {
         "id":  "user",
diff --git a/pkg/connector/billing_accounts.go b/pkg/connector/billing_accounts.go
new file mode 100644
index 00000000..d62abee2
--- /dev/null
+++ b/pkg/connector/billing_accounts.go
@@ -0,0 +1,307 @@
+package connector
+
+import (
+	"context"
+	"errors"
+	"fmt"
+	"slices"
+	"strconv"
+
+	"github.com/conductorone/baton-coupa/pkg/connector/client"
+	v2 "github.com/conductorone/baton-sdk/pb/c1/connector/v2"
+	"github.com/conductorone/baton-sdk/pkg/annotations"
+	"github.com/conductorone/baton-sdk/pkg/pagination"
+	"github.com/conductorone/baton-sdk/pkg/types/entitlement"
+	"github.com/conductorone/baton-sdk/pkg/types/grant"
+	resourceSdk "github.com/conductorone/baton-sdk/pkg/types/resource"
+	"github.com/grpc-ecosystem/go-grpc-middleware/logging/zap/ctxzap"
+	"go.uber.org/zap"
+)
+
+const billingAccountMemberEntitlementName = "member"
+
+type billingAccountBuilder struct {
+	client *client.Client
+}
+
+func (o *billingAccountBuilder) ResourceType(ctx context.Context) *v2.ResourceType {
+	return billingAccountResourceType
+}
+
+func billingAccountResource(account *client.Account, parentResourceID *v2.ResourceId) (*v2.Resource, error) {
+	displayName := account.Name
+	if account.Code != "" {
+		displayName = fmt.Sprintf("%s (%s)", account.Name, account.Code)
+	}
+
+	return resourceSdk.NewResource(
+		displayName,
+		billingAccountResourceType,
+		account.ID,
+		resourceSdk.WithParentResourceID(parentResourceID),
+	)
+}
+
+func (o *billingAccountBuilder) List(
+	ctx context.Context,
+	parentResourceID *v2.ResourceId,
+	pToken *pagination.Token,
+) (
+	[]*v2.Resource,
+	string,
+	annotations.Annotations,
+	error,
+) {
+	logger := ctxzap.Extract(ctx)
+	logger.Debug("Starting Billing Accounts List", zap.String("token", pToken.Token))
+
+	outputResources := make([]*v2.Resource, 0)
+	var outputAnnotations annotations.Annotations
+
+	var target client.AccountsQueryResponse
+	response, ratelimitData, err := o.client.Query(
+		ctx,
+		client.AccountsQuery(pToken.Token),
+		&target,
+	)
+	outputAnnotations.WithRateLimiting(ratelimitData)
+	if err != nil {
+		return nil, "", outputAnnotations, err
+	}
+	defer response.Body.Close()
+
+	lastId := ""
+	for _, account := range target.Accounts {
+		resource, err := billingAccountResource(account, parentResourceID)
+		if err != nil {
+			return nil, "", nil, err
+		}
+		outputResources = append(outputResources, resource)
+		lastId = strconv.Itoa(account.ID)
+	}
+
+	return outputResources, lastId, outputAnnotations, nil
+}
+
+func (o *billingAccountBuilder) Entitlements(
+	_ context.Context,
+	resource *v2.Resource,
+	_ *pagination.Token,
+) (
+	[]*v2.Entitlement,
+	string,
+	annotations.Annotations,
+	error,
+) {
+	return []*v2.Entitlement{
+		entitlement.NewAssignmentEntitlement(
+			resource,
+			billingAccountMemberEntitlementName,
+			entitlement.WithGrantableTo(userResourceType),
+			entitlement.WithDisplayName(
+				fmt.Sprintf("%s Billing Account", resource.DisplayName),
+			),
+			entitlement.WithDescription(
+				fmt.Sprintf("%s billing account in Coupa", resource.DisplayName),
+			),
+		),
+	}, "", nil, nil
+}
+
+func (o *billingAccountBuilder) Grants(
+	ctx context.Context,
+	resource *v2.Resource,
+	pToken *pagination.Token,
+) (
+	[]*v2.Grant,
+	string,
+	annotations.Annotations,
+	error,
+) {
+	logger := ctxzap.Extract(ctx)
+
+	accountId := resource.Id.Resource
+
+	logger.Debug(
+		"Starting Billing Account Grants",
+		zap.String("account_id", accountId),
+		zap.String("token", pToken.Token),
+	)
+
+	outputGrants := make([]*v2.Grant, 0)
+	var outputAnnotations annotations.Annotations
+
+	var target client.AccountGrantsQueryResponse
+	response, ratelimitData, err := o.client.Query(
+		ctx,
+		client.AccountGrantQuery(accountId, pToken.Token),
+		&target,
+	)
+	outputAnnotations.WithRateLimiting(ratelimitData)
+	if err != nil {
+		return nil, "", outputAnnotations, err
+	}
+	defer response.Body.Close()
+
+	lastId := ""
+	for _, user := range target.Users {
+		outputGrants = append(
+			outputGrants,
+			grant.NewGrant(
+				resource,
+				billingAccountMemberEntitlementName,
+				&v2.ResourceId{
+					ResourceType: userResourceType.Id,
+					Resource:     strconv.Itoa(user.Id),
+				},
+			),
+		)
+		lastId = strconv.Itoa(user.Id)
+	}
+
+	return outputGrants, lastId, outputAnnotations, nil
+}
+
+func (o *billingAccountBuilder) Grant(ctx context.Context, resource *v2.Resource, entitlement *v2.Entitlement) ([]*v2.Grant, annotations.Annotations, error) {
+	accountIdToAdd, err := strconv.Atoi(entitlement.Resource.Id.Resource)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	userId, err := strconv.Atoi(resource.Id.Resource)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	user, err := o.getUserAccounts(ctx, userId)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	for _, account := range user.Accounts {
+		if account.ID == accountIdToAdd {
+			return []*v2.Grant{}, annotations.New(&v2.GrantAlreadyExists{}), nil
+		}
+	}
+
+	accountIDs := make([]int, 0)
+	for _, account := range user.Accounts {
+		accountIDs = append(accountIDs, account.ID)
+	}
+	accountIDs = append(accountIDs, accountIdToAdd)
+
+	userResponse, _, err := o.client.SetUserAccounts(ctx, userId, accountIDs)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	if len(userResponse.Accounts) != len(accountIDs) {
+		return nil, nil, errors.New("baton-coupa: billing accounts not set")
+	}
+
+	newGrant := grant.NewGrant(
+		resource,
+		billingAccountMemberEntitlementName,
+		&v2.ResourceId{
+			ResourceType: userResourceType.Id,
+			Resource:     strconv.Itoa(user.Id),
+		},
+	)
+
+	return []*v2.Grant{newGrant}, nil, nil
+}
+
+func (o *billingAccountBuilder) Revoke(ctx context.Context, grant *v2.Grant) (annotations.Annotations, error) {
+	l := ctxzap.Extract(ctx)
+
+	if grant.Principal.Id.ResourceType != userResourceType.Id {
+		return nil, fmt.Errorf("baton-coupa: principal resource type is not %s", userResourceType.Id)
+	}
+
+	accountIdToRemove, err := strconv.Atoi(grant.Entitlement.Resource.Id.Resource)
+	if err != nil {
+		return nil, err
+	}
+
+	userId, err := strconv.Atoi(grant.Principal.Id.Resource)
+	if err != nil {
+		return nil, err
+	}
+
+	user, err := o.getUserAccounts(ctx, userId)
+	if err != nil {
+		return nil, err
+	}
+
+	index := slices.IndexFunc(user.Accounts, func(c client.Account) bool {
+		return c.ID == accountIdToRemove
+	})
+	if index < 0 {
+		l.Info("baton-coupa: billing account not found in user")
+		return annotations.New(&v2.GrantAlreadyRevoked{}), nil
+	}
+
+	if index == 0 {
+		user.Accounts = user.Accounts[1:]
+	} else {
+		user.Accounts = append(user.Accounts[:index], user.Accounts[index+1:]...)
+	}
+
+	newAccountIDs := make([]int, 0)
+	for _, account := range user.Accounts {
+		newAccountIDs = append(newAccountIDs, account.ID)
+	}
+
+	// Clear all accounts first, then re-set desired accounts.
+	// This follows the same two-step pattern used for roles and groups,
+	// as Coupa may require clearing before re-assignment.
+	_, _, err = o.client.SetUserAccounts(ctx, userId, make([]int, 0))
+	if err != nil {
+		return nil, err
+	}
+
+	userResponse, _, err := o.client.SetUserAccounts(ctx, userId, newAccountIDs)
+	if err != nil {
+		l.Error(
+			"baton-coupa: error setting billing accounts",
+			zap.Error(err),
+			zap.Ints("accounts", newAccountIDs),
+		)
+		return nil, err
+	}
+
+	if len(userResponse.Accounts) != len(newAccountIDs) {
+		return nil, errors.New("baton-coupa: billing account was not removed")
+	}
+
+	return nil, nil
+}
+
+func (o *billingAccountBuilder) getUserAccounts(ctx context.Context, userId int) (*client.UserAccounts, error) {
+	var target client.UserAccountsResponse
+	response, _, err := o.client.Query(
+		ctx,
+		client.GetUserAccounts(userId),
+		&target,
+	)
+	if err != nil {
+		return nil, err
+	}
+	defer response.Body.Close()
+
+	if len(target.Users) == 0 {
+		return nil, errors.New("baton-coupa: user not found")
+	}
+
+	if len(target.Users) > 1 {
+		return nil, fmt.Errorf("baton-coupa: multiple users found for id %d", userId)
+	}
+
+	return &target.Users[0], nil
+}
+
+func newBillingAccountBuilder(ctx context.Context, client *client.Client) *billingAccountBuilder {
+	return &billingAccountBuilder{
+		client: client,
+	}
+}
diff --git a/pkg/connector/client/auth.go b/pkg/connector/client/auth.go
index 5d278167..233e191f 100644
--- a/pkg/connector/client/auth.go
+++ b/pkg/connector/client/auth.go
@@ -10,6 +10,7 @@ import (
 
 var (
 	ScopesReadOnly = []string{
+		"core.accounting.read",
 		"core.business_entity.read",
 		"core.common.read",
 		"core.user_group.read",
@@ -20,6 +21,7 @@ var (
 	}
 	ScopesReadWrite = append(
 		ScopesReadOnly,
+		"core.accounting.write",
 		"core.user_group.write",
 		"core.user.write",
 	)
diff --git a/pkg/connector/client/billing_accounts.go b/pkg/connector/client/billing_accounts.go
new file mode 100644
index 00000000..6f1d7ff9
--- /dev/null
+++ b/pkg/connector/client/billing_accounts.go
@@ -0,0 +1,56 @@
+package client
+
+import (
+	"context"
+	"fmt"
+	"net/http"
+
+	v2 "github.com/conductorone/baton-sdk/pb/c1/connector/v2"
+)
+
+// SetUserAccounts sets the billing account assignments for a user.
+// This follows the same pattern as SetRoles and SetUserGroups.
+func (c *Client) SetUserAccounts(
+	ctx context.Context,
+	userId int,
+	accountIDs []int,
+) (
+	*UserAccountsPutResponse,
+	*v2.RateLimitDescription,
+	error,
+) {
+	err := c.Initialize(ctx)
+	if err != nil {
+		return nil, nil, err
+	}
+
+	request := struct {
+		Accounts []ResourceId `json:"account"`
+	}{}
+
+	if len(accountIDs) == 0 {
+		request.Accounts = nil
+	} else {
+		for _, accountID := range accountIDs {
+			request.Accounts = append(request.Accounts, ResourceId{Id: accountID})
+		}
+	}
+
+	var userResponse UserAccountsPutResponse
+
+	response, rateLimit, err := c.doRestRequest(
+		ctx,
+		http.MethodPut,
+		c.baseUrl.JoinPath(fmt.Sprintf(setAccountPath, userId)),
+		request,
+		&userResponse,
+	)
+
+	if err != nil {
+		return nil, rateLimit, err
+	}
+
+	defer response.Body.Close()
+
+	return &userResponse, rateLimit, nil
+}
diff --git a/pkg/connector/client/models.go b/pkg/connector/client/models.go
index facd91c0..1e5fd37d 100644
--- a/pkg/connector/client/models.go
+++ b/pkg/connector/client/models.go
@@ -69,6 +69,38 @@ type License struct {
 	Description string
 }
 
+type Account struct {
+	ID          int     `json:"id"`
+	Name        string  `json:"name"`
+	Code        string  `json:"code"`
+	Active      bool    `json:"active"`
+	AccountType *string `json:"accountType,omitempty"`
+}
+
+type AccountsQueryResponse struct {
+	Accounts []*Account `json:"accounts"`
+}
+
+type AccountGrantsQueryResponse struct {
+	Users []struct {
+		Id int `json:"id"`
+	} `json:"users"`
+}
+
+type UserAccounts struct {
+	Id       int       `json:"id"`
+	Accounts []Account `json:"account"`
+}
+
+type UserAccountsResponse struct {
+	Users []UserAccounts `json:"users"`
+}
+
+type UserAccountsPutResponse struct {
+	ResourceId
+	Accounts []Account `json:"account"`
+}
+
 type UserRoles struct {
 	Id    int    `json:"id"`
 	Roles []Role `json:"roles"`
diff --git a/pkg/connector/client/path.go b/pkg/connector/client/path.go
index 2bcb3250..2a4f8859 100644
--- a/pkg/connector/client/path.go
+++ b/pkg/connector/client/path.go
@@ -15,6 +15,9 @@ const (
 		`"riskAssessUser","sourcingUser","spendGuardUser","supplyChainUser",` +
 		`"travelUser","treasuryUser"]`
 
+	// setAccountPath set user id in the path.
+	setAccountPath = `/api/users/%d?fields=["id",{"account":["id","name","code"]}]`
+
 	// updateUserPath set user id in the path.
 	updateUserPath = `/api/users/%d`
 
diff --git a/pkg/connector/client/query.go b/pkg/connector/client/query.go
index 87e54be3..996c4479 100644
--- a/pkg/connector/client/query.go
+++ b/pkg/connector/client/query.go
@@ -56,10 +56,33 @@ const (
 `
 
 	getUserGroups = `query getUsers {
-	users(query: "id=%d") { 
+	users(query: "id=%d") {
 		id userGroups { id name description }
 	}
 }
+`
+
+	getAccountsQuery = `query getAccounts {
+	accounts(query: "%s") {
+		id
+		name
+		code
+		active
+		accountType
+	}
+}`
+
+	getAccountGrantListQuery = `query getAccountGrants {
+	users(query: "account[id]=%s%s") {
+		id
+	}
+}`
+
+	getUserAccountsQuery = `query getUsers {
+	users(query: "id=%d") {
+		id account { id name code }
+	}
+}
 `
 )
 
@@ -109,3 +132,15 @@ func GetUserRoles(userId int) string {
 func GetUserGroups(userId int) string {
 	return fmt.Sprintf(getUserGroups, userId)
 }
+
+func AccountsQuery(pg string) string {
+	return fmt.Sprintf(getAccountsQuery, pagination(pg))
+}
+
+func AccountGrantQuery(accountID string, pg string) string {
+	return fmt.Sprintf(getAccountGrantListQuery, accountID, appendedPagination(pg))
+}
+
+func GetUserAccounts(userId int) string {
+	return fmt.Sprintf(getUserAccountsQuery, userId)
+}
diff --git a/pkg/connector/connector.go b/pkg/connector/connector.go
index 1007f9e9..12a0959e 100644
--- a/pkg/connector/connector.go
+++ b/pkg/connector/connector.go
@@ -24,6 +24,7 @@ func (d *Connector) ResourceSyncers(ctx context.Context) []connectorbuilder.Reso
 		newGroupBuilder(ctx, d.client),
 		newRoleBuilder(ctx, d.client),
 		newLicenseBuilder(ctx, d.client),
+		newBillingAccountBuilder(ctx, d.client),
 	}
 }
 
@@ -37,7 +38,7 @@ func (d *Connector) Asset(ctx context.Context, asset *v2.AssetRef) (string, io.R
 func (d *Connector) Metadata(ctx context.Context) (*v2.ConnectorMetadata, error) {
 	return &v2.ConnectorMetadata{
 		DisplayName: "Coupa Connector",
-		Description: "Connector syncing Coupa users, groups, roles, and licenses",
+		Description: "Connector syncing Coupa users, groups, roles, licenses, and billing accounts",
 	}, nil
 }
 
diff --git a/pkg/connector/resource_types.go b/pkg/connector/resource_types.go
index 989118d9..1b34a2f0 100644
--- a/pkg/connector/resource_types.go
+++ b/pkg/connector/resource_types.go
@@ -27,3 +27,8 @@ var licenseResourceType = &v2.ResourceType{
 	Id:          "license",
 	DisplayName: "license",
 }
+
+var billingAccountResourceType = &v2.ResourceType{
+	Id:          "billing_account",
+	DisplayName: "Billing Account",
+}