// Found newly requested service account, to be an existing account -
	// reject such operation (updates to the service account are handled in
	// a different API).
	if su, found := cache.iamUsersMap[accessKey]; found {
		scred := su.Credentials
		if scred.ParentUser != parentUser {
			return updatedAt, fmt.Errorf("%w: the service account access key is taken by another user", errIAMServiceAccountNotAllowed)
		}