Question : Service Accounts for SQL Server 2012

Hello,

I am planning to create AD accounts for SQL Server 2012 services that will be installed on Windows 2012 server.

I was reading the following

Configure Windows Service Accounts and Permissions

and

Windows Privileges and Rights

Is there a recommendation / document that would list that assocation of SQL Server Services with Actvie Directory service accounts / privileges required for installation and starting the services.

Isn't it recommended to create separate account for every service and they should not be local accounts ?

Hope to hear soon as to what industry standards are being followed for production systems ?

Thank you very much in advance.

Regards

Nikunj