diff --git a/libs/common/spec/utils.ts b/libs/common/spec/utils.ts
index 4013d3ac36f..87a9d630aea 100644
--- a/libs/common/spec/utils.ts
+++ b/libs/common/spec/utils.ts
@@ -1,5 +1,6 @@
 // eslint-disable-next-line no-restricted-imports
 import { Substitute, Arg } from "@fluffy-spoon/substitute";
+import { Observable } from "rxjs";
 
 import { EncString } from "@bitwarden/common/platform/models/domain/enc-string";
 
@@ -41,3 +42,22 @@ export function makeStaticByteArray(length: number, start = 0) {
  * Use to mock a return value of a static fromJSON method.
  */
 export const mockFromJson = (stub: any) => (stub + "_fromJSON") as any;
+
+export function trackEmissions<T>(observable: Observable<T>): T[] {
+  const emissions: T[] = [];
+  observable.subscribe((value) => {
+    switch (typeof value) {
+      case "string":
+      case "number":
+      case "boolean":
+        emissions.push(value);
+        break;
+      case "object":
+        emissions.push({ ...value });
+        break;
+      default:
+        emissions.push(JSON.parse(JSON.stringify(value)));
+    }
+  });
+  return emissions;
+}
diff --git a/libs/common/src/auth/services/account.service.spec.ts b/libs/common/src/auth/services/account.service.spec.ts
new file mode 100644
index 00000000000..3ded75f59e0
--- /dev/null
+++ b/libs/common/src/auth/services/account.service.spec.ts
@@ -0,0 +1,109 @@
+import { MockProxy, mock } from "jest-mock-extended";
+import { BehaviorSubject } from "rxjs";
+
+import { trackEmissions } from "../../../spec/utils";
+import { LogService } from "../../platform/abstractions/log.service";
+import { MessagingService } from "../../platform/abstractions/messaging.service";
+import { UserId } from "../../types/guid";
+import { AuthenticationStatus } from "../enums/authentication-status";
+
+import { AccountServiceImplementation } from "./account.service";
+
+describe("accountService", () => {
+  let messagingService: MockProxy<MessagingService>;
+  let logService: MockProxy<LogService>;
+  let sut: AccountServiceImplementation;
+  const userId = "userId" as UserId;
+
+  beforeEach(() => {
+    messagingService = mock<MessagingService>();
+    logService = mock<LogService>();
+
+    sut = new AccountServiceImplementation(messagingService, logService);
+  });
+
+  afterEach(() => {
+    jest.resetAllMocks();
+  });
+
+  describe("setAccountStatus", () => {
+    let sutAccounts: BehaviorSubject<Record<UserId, AuthenticationStatus>>;
+    let accountsNext: jest.SpyInstance;
+    let emissions: Record<UserId, AuthenticationStatus>[];
+
+    beforeEach(() => {
+      sutAccounts = sut["accounts"];
+      accountsNext = jest.spyOn(sutAccounts, "next");
+      emissions = [];
+      sutAccounts.subscribe((value) => emissions.push(JSON.parse(JSON.stringify(value))));
+    });
+
+    it("should not emit if the status is the same", () => {
+      sut.setAccountStatus(userId, AuthenticationStatus.Locked);
+      sut.setAccountStatus(userId, AuthenticationStatus.Locked);
+
+      expect(sutAccounts.value).toEqual({ userId: AuthenticationStatus.Locked });
+      expect(accountsNext).toHaveBeenCalledTimes(1);
+    });
+
+    it("should emit if the status is different", () => {
+      const emissions = trackEmissions(sutAccounts);
+      sut.setAccountStatus(userId, AuthenticationStatus.Unlocked);
+      sut.setAccountStatus(userId, AuthenticationStatus.Locked);
+
+      expect(emissions).toEqual([
+        {}, // initial value
+        { userId: AuthenticationStatus.Unlocked },
+        { userId: AuthenticationStatus.Locked },
+      ]);
+    });
+
+    it("should emit logout if the status is logged out", () => {
+      const emissions = trackEmissions(sut.accountLogout$);
+      sut.setAccountStatus(userId, AuthenticationStatus.Unlocked);
+      sut.setAccountStatus(userId, AuthenticationStatus.LoggedOut);
+
+      expect(emissions).toEqual([userId]);
+    });
+
+    it("should emit lock if the status is locked", () => {
+      const emissions = trackEmissions(sut.accountLock$);
+      sut.setAccountStatus(userId, AuthenticationStatus.Unlocked);
+      sut.setAccountStatus(userId, AuthenticationStatus.Locked);
+
+      expect(emissions).toEqual([userId]);
+    });
+  });
+
+  describe("switchAccount", () => {
+    let emissions: { id: string; status: AuthenticationStatus }[];
+
+    beforeEach(() => {
+      emissions = [];
+      sut.activeAccount$.subscribe((value) => emissions.push(value));
+    });
+
+    it("should emit undefined if no account is provided", () => {
+      sut.switchAccount(undefined);
+
+      expect(emissions).toEqual([undefined]);
+    });
+
+    it("should emit the active account and status", () => {
+      sut.setAccountStatus(userId, AuthenticationStatus.Unlocked);
+      sut.switchAccount(userId);
+      sut.setAccountStatus(userId, AuthenticationStatus.Locked);
+      sut.switchAccount(undefined);
+      sut.switchAccount(undefined);
+      expect(emissions).toEqual([
+        undefined, // initial value
+        { id: userId, status: AuthenticationStatus.Unlocked },
+        { id: userId, status: AuthenticationStatus.Locked },
+      ]);
+    });
+
+    it("should throw if switched to an unknown account", () => {
+      expect(() => sut.switchAccount(userId)).toThrowError("Account does not exist");
+    });
+  });
+});
diff --git a/libs/common/src/auth/services/account.service.ts b/libs/common/src/auth/services/account.service.ts
index 5b73745f25a..db2ab71c886 100644
--- a/libs/common/src/auth/services/account.service.ts
+++ b/libs/common/src/auth/services/account.service.ts
@@ -23,7 +23,7 @@ export class AccountServiceImplementation implements InternalAccountService {
   activeAccount$ = this.activeAccountId.pipe(
     combineLatestWith(this.accounts$),
     map(([id, accounts]) => (id ? { id, status: accounts[id] } : undefined)),
-    distinctUntilChanged((a, b) => a.id === b.id && a.status === b.status),
+    distinctUntilChanged(),
     share()
   );
   accountLock$ = this.lock.asObservable();