diff --git a/app/JsonApi/V3/Accounts/AccountRepository.php b/app/JsonApi/V3/Accounts/AccountRepository.php
new file mode 100644
index 0000000000..abe23dbb87
--- /dev/null
+++ b/app/JsonApi/V3/Accounts/AccountRepository.php
@@ -0,0 +1,60 @@
+<?php
+/*
+ * AccountRepository.php
+ * Copyright (c) 2024 james@firefly-iii.org.
+ *
+ * This file is part of Firefly III (https://github.com/firefly-iii).
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Affero General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU Affero General Public License for more details.
+ *
+ * You should have received a copy of the GNU Affero General Public License
+ * along with this program.  If not, see https://www.gnu.org/licenses/.
+ */
+
+declare(strict_types=1);
+
+namespace FireflyIII\JsonApi\V3\Accounts;
+
+use FireflyIII\Models\Account;
+use FireflyIII\Support\JsonApi\Concerns\UsergroupAware;
+use LaravelJsonApi\Contracts\Store\QueriesAll;
+use LaravelJsonApi\NonEloquent\AbstractRepository;
+use LaravelJsonApi\NonEloquent\Concerns\HasCrudCapability;
+
+
+class AccountRepository extends AbstractRepository implements QueriesAll
+{
+    use UsergroupAware;
+
+    /**
+     * SiteRepository constructor.
+     *
+     */
+    public function __construct() {}
+
+    /**
+     * @inheritDoc
+     */
+    public function find(string $resourceId): ?object
+    {
+
+        return Account::find((int) $resourceId);
+    }
+
+    public function queryAll(): Capabilities\AccountQuery
+    {
+        return Capabilities\AccountQuery::make()
+                                        ->withUserGroup($this->userGroup)
+                                        ->withServer($this->server)
+                                        ->withSchema($this->schema);
+    }
+
+}
diff --git a/app/JsonApi/V3/Accounts/AccountResource.php b/app/JsonApi/V3/Accounts/AccountResource.php
index a289f9a39a..51cd94db43 100644
--- a/app/JsonApi/V3/Accounts/AccountResource.php
+++ b/app/JsonApi/V3/Accounts/AccountResource.php
@@ -4,6 +4,7 @@ namespace FireflyIII\JsonApi\V3\Accounts;
 
 use FireflyIII\Models\Account;
 use Illuminate\Http\Request;
+use Illuminate\Support\Collection;
 use LaravelJsonApi\Core\Resources\JsonApiResource;
 
 /**
@@ -22,14 +23,102 @@ class AccountResource extends JsonApiResource
     public function attributes($request): iterable
     {
         return [
-            'created_at' => $this->resource->created_at,
-            'updated_at' => $this->resource->updated_at,
-            'name'       => $this->resource->name,
-            'account_type' => $this->resource->accountType->type,
-            'virtual_balance' => $this->resource->virtual_balance,
-            'iban' => $this->resource->iban,
-            'active' => $this->resource->active,
-            'order' => $this->resource->order,
+            'created_at'      => $this->resource->created_at,
+            'updated_at'      => $this->resource->updated_at,
+            'name'            => $this->resource->name,
+            'iban'            => '' === $this->resource->iban ? null : $this->resource->iban,
+            'active'          => $this->resource->active,
+            'last_activity'   => $this->resource->last_activity,
+            'type'            => $this->resource->type,
+            'account_role'    => $this->resource->account_role,
+
+
+
+
+
+
+            //            'virtual_balance' => $this->resource->virtual_balance,
+            //            'native_balance'  => $this->resource->native_balance,
+            //'user' => $this->resource->user_array,
+//            'balances' => []
+//
+            // currency
+//            'currency_id'             => $this->resource->currency_id,
+//            'currency_code'           => $this->resource->currency_code,
+//            'currency_symbol'         => $this->resource->currency_symbol,
+//            'currency_decimal_places' => $this->resource->currency_decimal_places,
+
+            // balance (in currency, on date)
+//            'current_balance'         => $this->resource->current_balance,
+
+
+            //            'current_balance'         => app('steam')->bcround(app('steam')->balance($account, $date), $decimalPlaces),
+            //            'current_balance_date'    => $date->toAtomString(),
+            //            'notes'                   => $this->repository->getNoteText($account),
+            //            'monthly_payment_date'    => $monthlyPaymentDate,
+            //            'credit_card_type'        => $creditCardType,
+            //            'account_number'          => $this->repository->getMetaValue($account, 'account_number'),
+            //            'bic'                     => $this->repository->getMetaValue($account, 'BIC'),
+            //            'opening_balance'         => $openingBalance,
+            //            'opening_balance_date'    => $openingBalanceDate,
+            //            'liability_type'          => $liabilityType,
+            //            'liability_direction'     => $liabilityDirection,
+            //            'interest'                => $interest,
+            //            'interest_period'         => $interestPeriod,
+            //            'current_debt'            => $this->repository->getMetaValue($account, 'current_debt'),
+            //            'include_net_worth'       => $includeNetWorth,
+            //            'longitude'               => $longitude,
+            //            'latitude'                => $latitude,
+            //            'zoom_level'              => $zoomLevel,
+
+            //            'order'                          => $order,
+
+            //            'currency_id'                    => (string) $currency->id,
+            //            'currency_code'                  => $currency->code,
+            //            'currency_symbol'                => $currency->symbol,
+            //            'currency_decimal_places'        => $currency->decimal_places,
+            //
+            //            'native_currency_id'             => (string) $this->default->id,
+            //            'native_currency_code'           => $this->default->code,
+            //            'native_currency_symbol'         => $this->default->symbol,
+            //            'native_currency_decimal_places' => $this->default->decimal_places,
+            //
+            //            // balance:
+            //            'current_balance'                => $balance,
+            //            'native_current_balance'         => $nativeBalance,
+            //            'current_balance_date'           => $this->getDate()->endOfDay()->toAtomString(),
+            //
+            //            // balance difference
+            //            'balance_difference'             => $balanceDiff,
+            //            'native_balance_difference'      => $nativeBalanceDiff,
+            //            'balance_difference_start'       => $diffStart,
+            //            'balance_difference_end'         => $diffEnd,
+            //
+            //            // more meta
+            //            'last_activity'                  => array_key_exists($id, $this->lastActivity) ? $this->lastActivity[$id]->toAtomString() : null,
+            //
+            //            // liability stuff
+            //            'liability_type'                 => $liabilityType,
+            //            'liability_direction'            => $liabilityDirection,
+            //            'interest'                       => $interest,
+            //            'interest_period'                => $interestPeriod,
+            //            'current_debt'                   => $currentDebt,
+            //
+            //            // object group
+            //            'object_group_id'                => null !== $objectGroupId ? (string) $objectGroupId : null,
+            //            'object_group_order'             => $objectGroupOrder,
+            //            'object_group_title'             => $objectGroupTitle,
+            //            'notes'                   => $this->repository->getNoteText($account),
+            //            'monthly_payment_date'    => $monthlyPaymentDate,
+            //            'credit_card_type'        => $creditCardType,
+            //            'bic'                     => $this->repository->getMetaValue($account, 'BIC'),
+            //            'virtual_balance'         => number_format((float) $account->virtual_balance, $decimalPlaces, '.', ''),
+            //            'opening_balance'         => $openingBalance,
+            //            'opening_balance_date'    => $openingBalanceDate,
+            //            'include_net_worth'       => $includeNetWorth,
+            //            'longitude'               => $longitude,
+            //            'latitude'                => $latitude,
+            //            'zoom_level'              => $zoomLevel,
         ];
     }
 
@@ -43,7 +132,8 @@ class AccountResource extends JsonApiResource
     public function relationships($request): iterable
     {
         return [
-            'user' => $this->relation('user')
+            $this->relation('user')->withData($this->resource->user),
+            $this->relation('balances')->withData($this->resource->balances),
         ];
     }
 
diff --git a/app/JsonApi/V3/Accounts/Capabilities/AccountQuery.php b/app/JsonApi/V3/Accounts/Capabilities/AccountQuery.php
new file mode 100644
index 0000000000..ea46fce8f1
--- /dev/null
+++ b/app/JsonApi/V3/Accounts/Capabilities/AccountQuery.php
@@ -0,0 +1,81 @@
+<?php
+/*
+ * AccountQuery.php
+ * Copyright (c) 2024 james@firefly-iii.org.
+ *
+ * This file is part of Firefly III (https://github.com/firefly-iii).
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Affero General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU Affero General Public License for more details.
+ *
+ * You should have received a copy of the GNU Affero General Public License
+ * along with this program.  If not, see https://www.gnu.org/licenses/.
+ */
+
+declare(strict_types=1);
+
+namespace FireflyIII\JsonApi\V3\Accounts\Capabilities;
+
+use FireflyIII\Support\JsonApi\Concerns\UsergroupAware;
+use FireflyIII\Support\JsonApi\Enrichments\AccountEnrichment;
+use FireflyIII\Support\JsonApi\ExpandsQuery;
+use FireflyIII\Support\JsonApi\FiltersPagination;
+use FireflyIII\Support\JsonApi\SortsCollection;
+use FireflyIII\Support\JsonApi\ValidateSortParameters;
+use LaravelJsonApi\Contracts\Store\HasPagination;
+use LaravelJsonApi\NonEloquent\Capabilities\QueryAll;
+use LaravelJsonApi\NonEloquent\Concerns\PaginatesEnumerables;
+
+class AccountQuery extends QueryAll implements HasPagination
+{
+    use PaginatesEnumerables;
+    use FiltersPagination;
+    use ValidateSortParameters;
+    use UsergroupAware;
+    use ExpandsQuery;
+    use SortsCollection;
+
+    /**
+     * @inheritDoc
+     */
+    #[\Override] public function get(): iterable
+    {
+
+        $filters    = $this->queryParameters->filter();
+        $sort       = $this->queryParameters->sortFields();
+        $pagination = $this->filtersPagination($this->queryParameters->page());
+        $needsAll   = $this->validateParams('account', $sort);
+        $query      = $this->userGroup->accounts();
+
+        if (!$needsAll) {
+            $query = $this->addPagination($query, $pagination);
+        }
+        $query = $this->addSortParams($query, $sort);
+        $query = $this->addFilterParams('account', $query, $filters);
+
+        $collection = $query->get(['accounts.*']);
+
+        // enrich data
+        $enrichment = new AccountEnrichment();
+        $collection = $enrichment->enrich($collection);
+
+
+        // add filters after the query
+
+        // add sort after the query
+        $collection = $this->sortCollection($collection, $sort);
+
+
+        return $collection;
+
+//        var_dump($filters->value('name'));
+//        exit;
+    }
+}
diff --git a/app/JsonApi/V3/Server.php b/app/JsonApi/V3/Server.php
index 78a5beec6a..b94c51d0cd 100644
--- a/app/JsonApi/V3/Server.php
+++ b/app/JsonApi/V3/Server.php
@@ -3,6 +3,7 @@
 namespace FireflyIII\JsonApi\V3;
 
 use FireflyIII\JsonApi\V3\Accounts\AccountSchema;
+use FireflyIII\JsonApi\V3\Balances\BalanceSchema;
 use FireflyIII\JsonApi\V3\Users\UserSchema;
 use LaravelJsonApi\Core\Server\Server as BaseServer;
 
@@ -36,6 +37,7 @@ class Server extends BaseServer
         return [
             AccountSchema::class,
             UserSchema::class,
+            BalanceSchema::class,
         ];
     }
 
diff --git a/app/JsonApi/V3/Users/UserSchema.php b/app/JsonApi/V3/Users/UserSchema.php
index ef56aa5284..ccc307b9d4 100644
--- a/app/JsonApi/V3/Users/UserSchema.php
+++ b/app/JsonApi/V3/Users/UserSchema.php
@@ -7,6 +7,7 @@ use LaravelJsonApi\Eloquent\Contracts\Paginator;
 use LaravelJsonApi\Eloquent\Fields\DateTime;
 use LaravelJsonApi\Eloquent\Fields\ID;
 use LaravelJsonApi\Eloquent\Fields\Relations\HasMany;
+use LaravelJsonApi\Eloquent\Fields\Str;
 use LaravelJsonApi\Eloquent\Filters\WhereIdIn;
 use LaravelJsonApi\Eloquent\Pagination\PagePagination;
 use LaravelJsonApi\Eloquent\Schema;
@@ -31,8 +32,9 @@ class UserSchema extends Schema
         return [
             ID::make(),
             DateTime::make('created_at')->sortable()->readOnly(),
-            DateTime::make('created_at')->sortable()->readOnly(),
-            //HasMany::make('accounts'),
+            DateTime::make('updated_at')->sortable()->readOnly(),
+            Str::make('email'),
+            HasMany::make('accounts'),
         ];
     }
 
diff --git a/app/Policies/AccountPolicy.php b/app/Policies/AccountPolicy.php
index d0394bfce6..3f7b05fa2f 100644
--- a/app/Policies/AccountPolicy.php
+++ b/app/Policies/AccountPolicy.php
@@ -53,4 +53,19 @@ class AccountPolicy
         return true;
         return auth()->check();
     }
+
+    /**
+     * Everybody can do this, but selection should limit to user.
+     *
+     * @return true
+     */
+    public function viewUser(User $user, Account $account): bool
+    {
+        return $this->view($user, $account);
+    }
+
+    public function viewBalances(User $user, Account $account): bool
+    {
+        return $this->view($user, $account);
+    }
 }
diff --git a/app/Policies/BalancePolicy.php b/app/Policies/BalancePolicy.php
new file mode 100644
index 0000000000..3571a0e870
--- /dev/null
+++ b/app/Policies/BalancePolicy.php
@@ -0,0 +1,53 @@
+<?php
+/*
+ * BalancePolicy.php
+ * Copyright (c) 2024 james@firefly-iii.org.
+ *
+ * This file is part of Firefly III (https://github.com/firefly-iii).
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Affero General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU Affero General Public License for more details.
+ *
+ * You should have received a copy of the GNU Affero General Public License
+ * along with this program.  If not, see https://www.gnu.org/licenses/.
+ */
+
+declare(strict_types=1);
+
+namespace FireflyIII\Policies;
+
+use FireflyIII\Models\Account;
+use FireflyIII\User;
+
+class BalancePolicy
+{
+    /**
+     * TODO needs better authentication.
+     *
+     * @param User    $user
+     * @param Account $account
+     *
+     * @return bool
+     */
+    public function view(User $user, Account $account): bool
+    {
+        return auth()->check() && $user->id === $account->user_id;
+    }
+
+    /**
+     * Everybody can do this, but selection should limit to user.
+     *
+     * @return true
+     */
+    public function viewAny(): bool
+    {
+        return auth()->check();
+    }
+}
diff --git a/app/Support/JsonApi/Enrichments/AccountEnrichment.php b/app/Support/JsonApi/Enrichments/AccountEnrichment.php
index f827d9f528..cfc4fd0b97 100644
--- a/app/Support/JsonApi/Enrichments/AccountEnrichment.php
+++ b/app/Support/JsonApi/Enrichments/AccountEnrichment.php
@@ -51,6 +51,11 @@ class AccountEnrichment implements EnrichmentInterface
 
         $this->collection->transform(function (Account $account) {
             $account->user_array = ['id' => 1,'bla bla' => 'bla'];
+            $account->balances = collect([
+                                             ['balance_id' => 1,'balance' => 5],
+                                             ['balance_id' => 2,'balance' => 5],
+                                             ['balance_id' => 3,'balance' => 5],
+                                         ]);
             return $account;
         });
 
diff --git a/routes/api.php b/routes/api.php
index 151f63eb4c..1cdb0c9f96 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -23,14 +23,18 @@
 declare(strict_types=1);
 
 use LaravelJsonApi\Laravel\Facades\JsonApiRoute;
-use LaravelJsonApi\Laravel\Routing\ResourceRegistrar;
 use LaravelJsonApi\Laravel\Http\Controllers\JsonApiController;
+use LaravelJsonApi\Laravel\Routing\Relationships;
+use LaravelJsonApi\Laravel\Routing\ResourceRegistrar;
 
 
 JsonApiRoute::server('v3')
             ->prefix('v3')
             ->resources(function (ResourceRegistrar $server) {
-                $server->resource('accounts', JsonApiController::class);
+                $server->resource('accounts', JsonApiController::class)->readOnly()->relationships(function (Relationships $relations) {
+                    $relations->hasOne('user')->readOnly();
+                    $relations->hasMany('balances')->readOnly();
+                });
                 $server->resource('users', JsonApiController::class);
             });