diff --git a/internal/k8shandler/serviceaccount.go b/internal/k8shandler/serviceaccount.go
index a8c682c19c..17382e4a28 100644
--- a/internal/k8shandler/serviceaccount.go
+++ b/internal/k8shandler/serviceaccount.go
@@ -8,64 +8,9 @@ import (
 	"github.com/openshift/cluster-logging-operator/internal/runtime"
 	"github.com/openshift/cluster-logging-operator/internal/utils"
 	"k8s.io/apimachinery/pkg/api/errors"
-	"k8s.io/apimachinery/pkg/types"
-	"k8s.io/client-go/util/retry"
-
-	core "k8s.io/api/core/v1"
 	metav1 "k8s.io/apimachinery/pkg/apis/meta/v1"
 )
 
-//CreateOrUpdateServiceAccount creates or updates a ServiceAccount for logging with the given name
-func (clusterRequest *ClusterLoggingRequest) CreateOrUpdateServiceAccount(name string, annotations *map[string]string) error {
-
-	serviceAccount := runtime.NewServiceAccount(clusterRequest.Cluster.Namespace, name)
-	if annotations != nil {
-		if serviceAccount.GetObjectMeta().GetAnnotations() == nil {
-			serviceAccount.GetObjectMeta().SetAnnotations(make(map[string]string))
-		}
-		for key, value := range *annotations {
-			serviceAccount.GetObjectMeta().GetAnnotations()[key] = value
-		}
-	}
-
-	utils.AddOwnerRefToObject(serviceAccount, utils.AsOwner(clusterRequest.Cluster))
-
-	if err := clusterRequest.Create(serviceAccount); err != nil {
-		if !errors.IsAlreadyExists(err) {
-			return fmt.Errorf("Failure creating %v serviceaccount: %v", serviceAccount.Name, err)
-		}
-
-		current := &core.ServiceAccount{}
-		retryErr := retry.RetryOnConflict(retry.DefaultRetry, func() error {
-			if err = clusterRequest.Get(serviceAccount.Name, current); err != nil {
-				if errors.IsNotFound(err) {
-					// the object doesn't exist -- it was likely culled
-					// recreate it on the next time through if necessary
-					return nil
-				}
-				return fmt.Errorf("Failed to get %v serviceaccount: %v", serviceAccount.Name, err)
-			}
-			if annotations != nil && serviceAccount.GetObjectMeta().GetAnnotations() != nil {
-				if current.GetObjectMeta().GetAnnotations() == nil {
-					current.GetObjectMeta().SetAnnotations(make(map[string]string))
-				}
-				for key, value := range serviceAccount.GetObjectMeta().GetAnnotations() {
-					current.GetObjectMeta().GetAnnotations()[key] = value
-				}
-			}
-			if err = clusterRequest.Update(current); err != nil {
-				return err
-			}
-			return nil
-		})
-		if retryErr != nil {
-			return retryErr
-		}
-	}
-	return nil
-
-}
-
 //RemoveServiceAccount of given name and namespace
 func (clusterRequest *ClusterLoggingRequest) RemoveServiceAccount(serviceAccountName string) error {
 
@@ -83,14 +28,3 @@ func (clusterRequest *ClusterLoggingRequest) RemoveServiceAccount(serviceAccount
 
 	return nil
 }
-
-func NewLogCollectorServiceAccountRef(uid types.UID) metav1.OwnerReference {
-	return metav1.OwnerReference{
-		APIVersion:         "v1", // apiversion for serviceaccounts/finalizers in cluster-logging.<VER>.clusterserviceversion.yaml
-		Kind:               "ServiceAccount",
-		Name:               constants.CollectorServiceAccountName,
-		UID:                uid,
-		BlockOwnerDeletion: utils.GetBool(true),
-		Controller:         utils.GetBool(true),
-	}
-}
diff --git a/internal/reconcile/service_account.go b/internal/reconcile/service_account.go
new file mode 100644
index 0000000000..c3add1f10b
--- /dev/null
+++ b/internal/reconcile/service_account.go
@@ -0,0 +1,76 @@
+package reconcile
+
+import (
+	"context"
+	"fmt"
+	log "github.com/ViaQ/logerr/v2/log/static"
+	"github.com/openshift/cluster-logging-operator/internal/constants"
+	v1 "k8s.io/api/core/v1"
+	"k8s.io/apimachinery/pkg/api/errors"
+	"k8s.io/client-go/tools/record"
+	"k8s.io/client-go/util/retry"
+	"reflect"
+	"sigs.k8s.io/controller-runtime/pkg/client"
+)
+
+func ServiceAccount(er record.EventRecorder, k8Client client.Client, desired *v1.ServiceAccount) error {
+	reason := constants.EventReasonGetObject
+	updateReason := ""
+	retryErr := retry.RetryOnConflict(retry.DefaultRetry, func() error {
+		current := &v1.ServiceAccount{}
+		key := client.ObjectKeyFromObject(desired)
+		if err := k8Client.Get(context.TODO(), key, current); err != nil {
+			if errors.IsNotFound(err) {
+				reason = constants.EventReasonCreateObject
+				return k8Client.Create(context.TODO(), desired)
+			}
+			return fmt.Errorf("failed to get %v DaemonSet: %w", key, err)
+		}
+		same := false
+
+		if same, updateReason = areSame(current, desired); same {
+			log.V(3).Info("ServiceAccount are the same skipping update")
+			return nil
+		}
+		reason = constants.EventReasonUpdateObject
+		current.Secrets = desired.Secrets
+		current.ImagePullSecrets = desired.ImagePullSecrets
+		current.AutomountServiceAccountToken = desired.AutomountServiceAccountToken
+		return k8Client.Update(context.TODO(), current)
+	})
+
+	eventType := v1.EventTypeNormal
+	msg := fmt.Sprintf("%s DaemonSet %s/%s", reason, desired.Namespace, desired.Name)
+	if updateReason != "" {
+		msg = fmt.Sprintf("%s because of change in %s.", msg, updateReason)
+	}
+	if retryErr != nil {
+		eventType = v1.EventTypeWarning
+		msg = fmt.Sprintf("Unable to %s: %v", msg, retryErr)
+	}
+	er.Event(desired, eventType, reason, msg)
+	return retryErr
+}
+
+func areSame(current *v1.ServiceAccount, desired *v1.ServiceAccount) (bool, string) {
+	if current.AutomountServiceAccountToken != desired.AutomountServiceAccountToken {
+		return false, "automountServiceAccountToken"
+	}
+	if len(current.Secrets) != len(desired.Secrets) {
+		return false, "len of secrets are not equal"
+	}
+	for i, secret := range current.Secrets {
+		if reflect.DeepEqual(secret, desired.Secrets[0]) {
+			return false, fmt.Sprintf("secret[%d]", i)
+		}
+	}
+	if len(current.ImagePullSecrets) != len(desired.ImagePullSecrets) {
+		return false, "len of imagePullSecrets are not equal"
+	}
+	for i, secret := range current.ImagePullSecrets {
+		if reflect.DeepEqual(secret, desired.ImagePullSecrets[0]) {
+			return false, fmt.Sprintf("imagePullSecrets[%d]", i)
+		}
+	}
+	return true, ""
+}