diff --git a/v2/accounting/client.go b/v2/accounting/client.go
new file mode 100644
index 0000000..b62a3b0
--- /dev/null
+++ b/v2/accounting/client.go
@@ -0,0 +1,156 @@
+package accounting
+
+import (
+	"context"
+
+	accounting "github.com/nspcc-dev/neofs-api-go/v2/accounting/grpc"
+	"github.com/nspcc-dev/neofs-api-go/v2/client"
+	"github.com/pkg/errors"
+	"google.golang.org/grpc"
+)
+
+// Client represents universal accounting
+// transport client.
+type Client struct {
+	client *getBalanceClient
+}
+
+// Option represents Client option.
+type Option func(*cfg)
+
+type cfg struct {
+	proto client.Protocol
+
+	globalOpts []client.Option
+
+	gRPC cfgGRPC
+}
+
+type cfgGRPC struct {
+	serviceClient accounting.AccountingServiceClient
+
+	grpcCallOpts []grpc.CallOption
+
+	callOpts []accounting.Option
+
+	client *accounting.Client
+}
+
+type getBalanceClient struct {
+	requestConverter func(*BalanceRequest) interface{}
+
+	caller func(context.Context, interface{}) (interface{}, error)
+
+	responseConverter func(interface{}) *BalanceResponse
+}
+
+// Balance sends BalanceRequest over the network and returns BalanceResponse.
+//
+// It returns any error encountered during the call.
+func (c *Client) Balance(ctx context.Context, req *BalanceRequest) (*BalanceResponse, error) {
+	resp, err := c.client.caller(ctx, c.client.requestConverter(req))
+	if err != nil {
+		return nil, errors.Wrap(err, "could not send balance request")
+	}
+
+	return c.client.responseConverter(resp), nil
+}
+
+func defaultCfg() *cfg {
+	return &cfg{
+		proto: client.ProtoGRPC,
+	}
+}
+
+func New(opts ...Option) (*Client, error) {
+	cfg := defaultCfg()
+
+	for i := range opts {
+		opts[i](cfg)
+	}
+
+	var err error
+
+	switch cfg.proto {
+	case client.ProtoGRPC:
+		var c *accounting.Client
+		if c, err = newGRPCClient(cfg); err != nil {
+			break
+		}
+
+		return &Client{
+			client: &getBalanceClient{
+				requestConverter: func(req *BalanceRequest) interface{} {
+					return BalanceRequestToGRPCMessage(req)
+				},
+				caller: func(ctx context.Context, req interface{}) (interface{}, error) {
+					return c.Balance(ctx, req.(*accounting.BalanceRequest))
+				},
+				responseConverter: func(resp interface{}) *BalanceResponse {
+					return BalanceResponseFromGRPCMessage(resp.(*accounting.BalanceResponse))
+				},
+			},
+		}, nil
+	default:
+		err = client.ErrProtoUnsupported
+	}
+
+	return nil, errors.Wrapf(err, "could not create %s Accounting client", cfg.proto)
+}
+
+func newGRPCClient(cfg *cfg) (*accounting.Client, error) {
+	var err error
+
+	if cfg.gRPC.client == nil {
+		if cfg.gRPC.serviceClient == nil {
+			conn, err := client.NewGRPCClientConn(cfg.globalOpts...)
+			if err != nil {
+				return nil, errors.Wrap(err, "could not open gRPC client connection")
+			}
+
+			cfg.gRPC.serviceClient = accounting.NewAccountingServiceClient(conn)
+		}
+
+		cfg.gRPC.client, err = accounting.NewClient(
+			cfg.gRPC.serviceClient,
+			append(
+				cfg.gRPC.callOpts,
+				accounting.WithCallOptions(cfg.gRPC.grpcCallOpts),
+			)...,
+		)
+	}
+
+	return cfg.gRPC.client, err
+}
+
+func WithGlobalOpts(v ...client.Option) Option {
+	return func(c *cfg) {
+		if len(v) > 0 {
+			c.globalOpts = v
+		}
+	}
+}
+
+func WithGRPCServiceClient(v accounting.AccountingServiceClient) Option {
+	return func(c *cfg) {
+		c.gRPC.serviceClient = v
+	}
+}
+
+func WithGRPCCallOpts(v []grpc.CallOption) Option {
+	return func(c *cfg) {
+		c.gRPC.grpcCallOpts = v
+	}
+}
+
+func WithGRPCClientOpts(v []accounting.Option) Option {
+	return func(c *cfg) {
+		c.gRPC.callOpts = v
+	}
+}
+
+func WithGRPCClient(v *accounting.Client) Option {
+	return func(c *cfg) {
+		c.gRPC.client = v
+	}
+}