diff --git a/includes/class-wc-stripe-account.php b/includes/class-wc-stripe-account.php
new file mode 100644
index 0000000..e9a97ac
--- /dev/null
+++ b/includes/class-wc-stripe-account.php
@@ -0,0 +1,203 @@
+<?php
+if ( ! defined( 'ABSPATH' ) ) {
+	exit;
+}
+
+/**
+ * WC_Stripe_Account class.
+ *
+ * Communicates with Stripe API.
+ */
+class WC_Stripe_Account {
+
+	const LIVE_ACCOUNT_OPTION = 'wcstripe_account_data_live';
+	const TEST_ACCOUNT_OPTION = 'wcstripe_account_data_test';
+
+	const STATUS_COMPLETE        = 'complete';
+	const STATUS_NO_ACCOUNT      = 'NOACCOUNT';
+	const STATUS_RESTRICTED_SOON = 'restricted_soon';
+	const STATUS_RESTRICTED      = 'restricted';
+
+	/**
+	 * The Stripe connect instance.
+	 *
+	 * @var WC_Stripe_Connect
+	 */
+	private $connect;
+
+	/**
+	 * The Stripe API class to access the static method.
+	 *
+	 * @var WC_Stripe_API
+	 */
+	private $stripe_api;
+
+	/**
+	 * Constructor
+	 *
+	 * @param WC_Stripe_Connect $connect Stripe connect
+	 * @param $stripe_api Stripe API class
+	 */
+	public function __construct( WC_Stripe_Connect $connect, $stripe_api ) {
+		$this->connect    = $connect;
+		$this->stripe_api = $stripe_api;
+	}
+
+	/**
+	 * Gets and caches the data for the account connected to this site.
+	 *
+	 * @return array Account data or empty if failed to retrieve account data.
+	 */
+	public function get_cached_account_data() {
+		if ( ! $this->connect->is_connected() ) {
+			return [];
+		}
+
+		$account = $this->read_account_from_cache();
+
+		if ( ! empty( $account ) ) {
+			return $account;
+		}
+
+		return $this->cache_account();
+	}
+
+	/**
+	 * Read the account from the WP option we cache it in.
+	 *
+	 * @return array empty when no data found in transient, otherwise returns cached data
+	 */
+	private function read_account_from_cache() {
+		$account_cache = json_decode( wp_json_encode( get_transient( $this->get_transient_key() ) ), true );
+
+		return false === $account_cache ? [] : $account_cache;
+	}
+
+	/**
+	 * Caches account data for a period of time.
+	 */
+	private function cache_account() {
+		$expiration = 2 * HOUR_IN_SECONDS;
+
+		// need call_user_func() as (  $this->stripe_api )::retrieve this syntax is not supported in php < 5.2
+		$account = call_user_func( [ $this->stripe_api, 'retrieve' ], 'account' );
+
+		if ( is_wp_error( $account ) || isset( $account->error->message ) ) {
+			return [];
+		}
+
+		// Add the account data and mode to the array we're caching.
+		$account_cache = $account;
+
+		// Create or update the account option cache.
+		set_transient( $this->get_transient_key(), $account_cache, $expiration );
+
+		return json_decode( wp_json_encode( $account ), true );
+	}
+
+	/**
+	 * Checks Stripe connection mode if it is test mode or live mode
+	 *
+	 * @return string Transient key of test mode when testmode is enabled, otherwise returns the key of live mode.
+	 */
+	private function get_transient_key() {
+		$settings_options = get_option( 'woocommerce_stripe_settings', [] );
+		$key              = isset( $settings_options['testmode'] ) && 'yes' === $settings_options['testmode'] ? self::TEST_ACCOUNT_OPTION : self::LIVE_ACCOUNT_OPTION;
+
+		return $key;
+	}
+
+	/**
+	 * Wipes the account data option.
+	 */
+	public function clear_cache() {
+		delete_transient( self::LIVE_ACCOUNT_OPTION );
+		delete_transient( self::TEST_ACCOUNT_OPTION );
+	}
+
+	/**
+	 * Indicates whether the account has any pending requirements that could cause the account to be restricted.
+	 *
+	 * @return bool True if account has pending restrictions, false otherwise.
+	 */
+	public function has_pending_requirements() {
+		$requirements = $this->get_cached_account_data()['requirements'] ?? [];
+
+		if ( empty( $requirements ) ) {
+			return false;
+		}
+
+		$currently_due  = $requirements['currently_due'] ?? [];
+		$past_due       = $requirements['past_due'] ?? [];
+		$eventually_due = $requirements['eventually_due'] ?? [];
+
+		return (
+			! empty( $currently_due ) ||
+			! empty( $past_due ) ||
+			! empty( $eventually_due )
+		);
+	}
+
+	/**
+	 * Indicates whether the account has any overdue requirements that could cause the account to be restricted.
+	 *
+	 * @return bool True if account has overdue restrictions, false otherwise.
+	 */
+	public function has_overdue_requirements() {
+		$requirements = $this->get_cached_account_data()['requirements'] ?? [];
+		return ! empty( $requirements['past_due'] );
+	}
+
+	/**
+	 * Returns the account's Stripe status (completed, restricted_soon, restricted).
+	 *
+	 * @return string The account's status.
+	 */
+	public function get_account_status() {
+		$account = $this->get_cached_account_data();
+		if ( empty( $account ) ) {
+			return self::STATUS_NO_ACCOUNT;
+		}
+
+		$requirements = $account['requirements'] ?? [];
+		if ( empty( $requirements ) ) {
+			return self::STATUS_COMPLETE;
+		}
+
+		if ( isset( $requirements['disabled_reason'] ) && is_string( $requirements['disabled_reason'] ) ) {
+			// If an account has been rejected, then disabled_reason will have a value like "rejected.<reason>"
+			if ( strpos( $requirements['disabled_reason'], 'rejected' ) === 0 ) {
+				return $requirements['disabled_reason'];
+			}
+			// If disabled_reason is not empty, then the account has been restricted.
+			if ( ! empty( $requirements['disabled_reason'] ) ) {
+				return self::STATUS_RESTRICTED;
+			}
+		}
+		// Should be covered by the non-empty disabled_reason, but past due requirements also restrict the account.
+		if ( isset( $requirements['past_due'] ) && ! empty( $requirements['past_due'] ) ) {
+			return self::STATUS_RESTRICTED;
+		}
+		// Any other pending requirments indicate restricted soon.
+		if ( $this->has_pending_requirements() ) {
+			return self::STATUS_RESTRICTED_SOON;
+		}
+
+		return self::STATUS_COMPLETE;
+	}
+
+	/**
+	 * Returns the Stripe's account supported currencies.
+	 *
+	 * @return string[] Supported store currencies.
+	 */
+	public function get_supported_store_currencies(): array {
+		$account = $this->get_cached_account_data();
+		if ( ! isset( $account['external_accounts']['data'] ) ) {
+			return [ $account['default_currency'] ?? get_woocommerce_currency() ];
+		}
+
+		$currencies = array_filter( array_column( $account['external_accounts']['data'], 'currency' ) );
+		return array_values( array_unique( $currencies ) );
+	}
+}