diff --git a/pkg/services/accounting/executor.go b/pkg/services/accounting/executor.go
new file mode 100644
index 000000000..c2bc76c03
--- /dev/null
+++ b/pkg/services/accounting/executor.go
@@ -0,0 +1,42 @@
+package accounting
+
+import (
+	"context"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/accounting"
+	"github.com/nspcc-dev/neofs-api-go/v2/session"
+	"github.com/pkg/errors"
+)
+
+type ServiceExecutor interface {
+	Balance(context.Context, *accounting.BalanceRequestBody) (*accounting.BalanceResponseBody, error)
+}
+
+type executorSvc struct {
+	exec ServiceExecutor
+
+	metaHeader *session.ResponseMetaHeader
+}
+
+// NewExecutionService wraps ServiceExecutor and returns Accounting Service interface.
+//
+// Passed meta header is attached to all responses.
+func NewExecutionService(exec ServiceExecutor, metaHdr *session.ResponseMetaHeader) accounting.Service {
+	return &executorSvc{
+		exec:       exec,
+		metaHeader: metaHdr,
+	}
+}
+
+func (s *executorSvc) Balance(ctx context.Context, req *accounting.BalanceRequest) (*accounting.BalanceResponse, error) {
+	respBody, err := s.exec.Balance(ctx, req.GetBody())
+	if err != nil {
+		return nil, errors.Wrap(err, "could not execute Balance request")
+	}
+
+	resp := new(accounting.BalanceResponse)
+	resp.SetBody(respBody)
+	resp.SetMetaHeader(s.metaHeader)
+
+	return resp, nil
+}