diff --git a/v2/accounting/test/client_test.go b/v2/accounting/test/client_test.go
new file mode 100644
index 0000000..686137f
--- /dev/null
+++ b/v2/accounting/test/client_test.go
@@ -0,0 +1,163 @@
+package main
+
+import (
+	"context"
+	"crypto/ecdsa"
+	"errors"
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/accounting"
+	accountingGRPC "github.com/nspcc-dev/neofs-api-go/v2/accounting/grpc"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	"github.com/nspcc-dev/neofs-api-go/v2/service"
+	"github.com/nspcc-dev/neofs-api-go/v2/signature"
+	"github.com/nspcc-dev/neofs-crypto/test"
+	"github.com/stretchr/testify/require"
+	"google.golang.org/grpc"
+)
+
+type testGRPCClient struct {
+	server *testGRPCServer
+}
+
+type testGRPCServer struct {
+	key  *ecdsa.PrivateKey
+	resp *accounting.BalanceResponse
+	err  error
+}
+
+func (s *testGRPCClient) Balance(ctx context.Context, in *accountingGRPC.BalanceRequest, opts ...grpc.CallOption) (*accountingGRPC.BalanceResponse, error) {
+	return s.server.Balance(ctx, in)
+}
+
+func (s *testGRPCServer) Balance(_ context.Context, req *accountingGRPC.BalanceRequest) (*accountingGRPC.BalanceResponse, error) {
+	if s.err != nil {
+		return nil, s.err
+	}
+
+	// verify request structure
+	if err := signature.VerifyServiceMessage(
+		accounting.BalanceRequestFromGRPCMessage(req),
+	); err != nil {
+		return nil, err
+	}
+
+	// sign response structure
+	if err := signature.SignServiceMessage(s.key, s.resp); err != nil {
+		return nil, err
+	}
+
+	return accounting.BalanceResponseToGRPCMessage(s.resp), nil
+}
+
+func testRequest() *accounting.BalanceRequest {
+	ownerID := new(refs.OwnerID)
+	ownerID.SetValue([]byte{1, 2, 3})
+
+	body := new(accounting.BalanceRequestBody)
+	body.SetOwnerID(ownerID)
+
+	meta := new(service.RequestMetaHeader)
+	meta.SetTTL(1)
+
+	req := new(accounting.BalanceRequest)
+	req.SetBody(body)
+	req.SetMetaHeader(meta)
+
+	return req
+}
+
+func testResponse() *accounting.BalanceResponse {
+	dec := new(accounting.Decimal)
+	dec.SetValue(10)
+
+	body := new(accounting.BalanceResponseBody)
+	body.SetBalance(dec)
+
+	meta := new(service.ResponseMetaHeader)
+	meta.SetTTL(1)
+
+	resp := new(accounting.BalanceResponse)
+	resp.SetBody(body)
+	resp.SetMetaHeader(meta)
+
+	return resp
+}
+
+func TestGRPCClient(t *testing.T) {
+	ctx := context.TODO()
+
+	cliKey := test.DecodeKey(0)
+	srvKey := test.DecodeKey(1)
+
+	t.Run("gRPC server error", func(t *testing.T) {
+		srvErr := errors.New("test server error")
+
+		srv := &testGRPCServer{
+			err: srvErr,
+		}
+
+		cli := &testGRPCClient{
+			server: srv,
+		}
+
+		c, err := accounting.New(accounting.WithGRPCServiceClient(cli))
+		require.NoError(t, err)
+
+		resp, err := c.Balance(ctx, new(accounting.BalanceRequest))
+		require.True(t, errors.Is(err, srvErr))
+		require.Nil(t, resp)
+	})
+
+	t.Run("invalid request structure", func(t *testing.T) {
+		req := testRequest()
+
+		require.Error(t, signature.VerifyServiceMessage(req))
+
+		c, err := accounting.New(
+			accounting.WithGRPCServiceClient(
+				&testGRPCClient{
+					server: new(testGRPCServer),
+				},
+			),
+		)
+		require.NoError(t, err)
+
+		resp, err := c.Balance(ctx, req)
+		require.Error(t, err)
+		require.Nil(t, resp)
+	})
+
+	t.Run("correct response", func(t *testing.T) {
+		req := testRequest()
+
+		require.NoError(t, signature.SignServiceMessage(cliKey, req))
+
+		resp := testResponse()
+
+		{ // w/o this require.Equal fails due to nil and []T{} difference
+			meta := new(service.ResponseMetaHeader)
+			meta.SetXHeaders([]*service.XHeader{})
+			resp.SetMetaHeader(meta)
+		}
+
+		c, err := accounting.New(
+			accounting.WithGRPCServiceClient(
+				&testGRPCClient{
+					server: &testGRPCServer{
+						key:  srvKey,
+						resp: resp,
+					},
+				},
+			),
+		)
+		require.NoError(t, err)
+
+		r, err := c.Balance(ctx, req)
+		require.NoError(t, err)
+
+		require.NoError(t, signature.VerifyServiceMessage(r))
+		require.Equal(t, resp.GetBody(), r.GetBody())
+		require.Equal(t, resp.GetMetaHeader(), r.GetMetaHeader())
+	})
+}