diff --git a/internal/handlers/server/account_service_offline_test.go b/internal/handlers/server/account_service_offline_test.go
new file mode 100644
index 0000000..118b237
--- /dev/null
+++ b/internal/handlers/server/account_service_offline_test.go
@@ -0,0 +1,129 @@
+//go:build !online
+// +build !online
+
+package server
+
+import (
+	"testing"
+
+	"github.com/alecthomas/assert/v2"
+	"gopkg.in/dnaeon/go-vcr.v4/pkg/recorder"
+)
+
+func TestCheckBalanceOffline(t *testing.T) {
+	r, err := recorder.New("custodial/balance")
+	if err != nil {
+		t.Fatal(err)
+	}
+	defer r.Stop()
+
+	client := r.GetDefaultClient()
+
+	as := AccountService{
+		Client: client,
+	}
+	tests := []struct {
+		name      string
+		balance   string
+		publicKey string
+	}{
+		{
+			name:      "Test check balance with correct public key",
+			publicKey: "0x216a4A64E1e699F9d65Dd9CbD0058dAB21DeF002",
+			balance:   "3.06000000003 CELO",
+		},
+		{
+			name:      "Test check balance with public key that doesn't exist in the custodial system",
+			balance:   "",
+			publicKey: "0x216a4A64E1e699F9d65Dd9CbD0058dAB21DeF00",
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			balance, err := as.CheckBalance(tt.publicKey)
+			if err != nil {
+				t.Fatalf("Failed to get balance with error %s", err)
+			}
+			if err != nil {
+
+				return
+			}
+			assert.NoError(t, err)
+			assert.Equal(t, balance, tt.balance, "Expected balance and actual balance should be equal")
+
+		})
+	}
+
+}
+
+func TestCheckAccountStatusOffline(t *testing.T) {
+	r, err := recorder.New("custodial/status")
+	if err != nil {
+		t.Fatal(err)
+	}
+	defer r.Stop()
+
+	client := r.GetDefaultClient()
+
+	as := AccountService{
+		Client: client,
+	}
+	tests := []struct {
+		name       string
+		status     string
+		trackingId string
+	}{
+		{
+			name:       "Test check status with tracking id that exists in the custodial system",
+			trackingId: "bb23945b-65cd-4110-ac2e-a5df40572e18",
+			status:     "SUCCESS",
+		},
+		{
+			name:       "Test check status with tracking id that doesn't exist in the custodial system",
+			status:     "",
+			trackingId: "bb23945b-65cd-4110-ac2e-a5df40572e1",
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			status, err := as.CheckAccountStatus(tt.trackingId)
+			if err != nil {
+				t.Fatalf("Failed to account status with error %s", err)
+			}
+			if err != nil {
+				return
+			}
+			assert.NoError(t, err)
+			assert.Equal(t, status, tt.status, "Expected status and actual status should be equal")
+
+		})
+	}
+
+}
+
+func TestCreateAccountOffline(t *testing.T) {
+	r, err := recorder.New("custodial/create")
+	if err != nil {
+		t.Fatal(err)
+	}
+	defer r.Stop()
+
+	client := r.GetDefaultClient()
+
+	as := AccountService{
+		Client: client,
+	}
+	accountRes, err := as.CreateAccount()
+
+	if err != nil {
+		t.Fatalf("Failed to create an account with error %s", err)
+	}
+	if err != nil {
+		return
+	}
+	assert.NoError(t, err)
+	assert.Equal(t, accountRes.Ok, true, "account response status is true")
+
+}
diff --git a/internal/handlers/server/account_service_online_test.go b/internal/handlers/server/account_service_online_test.go
new file mode 100644
index 0000000..d0dbdb0
--- /dev/null
+++ b/internal/handlers/server/account_service_online_test.go
@@ -0,0 +1,130 @@
+//go:build online
+// +build online
+
+package server
+
+import (
+	"net/http"
+	"testing"
+
+	"github.com/alecthomas/assert/v2"
+	"gopkg.in/dnaeon/go-vcr.v4/pkg/recorder"
+)
+
+func TestCheckBalance(t *testing.T) {
+	r, err := recorder.New("custodial/balance")
+	if err != nil {
+		t.Fatal(err)
+	}
+	defer r.Stop()
+
+	client := &http.Client{}
+
+	as := AccountService{
+		Client: client,
+	}
+	tests := []struct {
+		name      string
+		balance   string
+		publicKey string
+	}{
+		{
+			name:      "Test check balance with correct public key",
+			publicKey: "0x216a4A64E1e699F9d65Dd9CbD0058dAB21DeF002",
+			balance:   "3.06000000003 CELO",
+		},
+		{
+			name:      "Test check balance with public key that doesn't exist in the custodial system",
+			balance:   "",
+			publicKey: "0x216a4A64E1e699F9d65Dd9CbD0058dAB21DeF00",
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			balance, err := as.CheckBalance(tt.publicKey)
+			if err != nil {
+				t.Fatalf("Failed to get balance with error %s", err)
+			}
+			if err != nil {
+
+				return
+			}
+			assert.NoError(t, err)
+			assert.Equal(t, balance, tt.balance, "Expected balance and actual balance should be equal")
+
+		})
+	}
+
+}
+
+func TestCheckAccountStatus(t *testing.T) {
+	r, err := recorder.New("custodial/status")
+	if err != nil {
+		t.Fatal(err)
+	}
+	defer r.Stop()
+
+	client := &http.Client{}
+
+	as := AccountService{
+		Client: client,
+	}
+	tests := []struct {
+		name       string
+		status     string
+		trackingId string
+	}{
+		{
+			name:       "Test check status with tracking id that exists in the custodial system",
+			trackingId: "bb23945b-65cd-4110-ac2e-a5df40572e18",
+			status:     "SUCCESS",
+		},
+		{
+			name:       "Test check status with tracking id that doesn't exist in the custodial system",
+			status:     "",
+			trackingId: "bb23945b-65cd-4110-ac2e-a5df40572e1",
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			status, err := as.CheckAccountStatus(tt.trackingId)
+			if err != nil {
+				t.Fatalf("Failed to account status with error %s", err)
+			}
+			if err != nil {
+				return
+			}
+			assert.NoError(t, err)
+			assert.Equal(t, status, tt.status, "Expected status and actual status should be equal")
+
+		})
+	}
+
+}
+
+func TestCreateAccount(t *testing.T) {
+	r, err := recorder.New("custodial/create")
+	if err != nil {
+		t.Fatal(err)
+	}
+	defer r.Stop()
+
+	client := &http.Client{}
+
+	as := AccountService{
+		Client: client,
+	}
+	accountRes, err := as.CreateAccount()
+
+	if err != nil {
+		t.Fatalf("Failed to create an account with error %s", err)
+	}
+	if err != nil {
+		return
+	}
+	assert.NoError(t, err)
+	assert.Equal(t, accountRes.Ok, true, "account response status is true")
+
+}