To create a service account, at minimum the user must be granted the Service Account Admin role (roles/iam.serviceAccountAdmin) or the Editor primitive role (roles/editor).
Execute the gcloud iam service-accounts create command to create a service account.
gcloud iam service-accounts create [SA-NAME] \
--description "[SA-DESCRIPTION]" \
The output is the service account:
Created service account [SA-NAME].
After you create a service account, grant one or more roles to the service account so that it can act on your behalf.
For more info check https://cloud.google.com/iam/docs/creating-managing-service-accounts#iam-service-accounts-create-gcloud