diff --git a/models/staging/exchange/base/base_exchange__statement_accounts.sql b/models/staging/exchange/base/base_exchange__statement_accounts.sql
new file mode 100644
index 0000000..417febc
--- /dev/null
+++ b/models/staging/exchange/base/base_exchange__statement_accounts.sql
@@ -0,0 +1,50 @@
+-- IMPORTS
+WITH source AS (
+    SELECT * FROM {{ source('src_exchange_mysql', 'statement_accounts') }}
+
+),
+
+-- LOGIC
+statement_accounts_rename as (
+
+    SELECT
+        id                  AS statement_account_id,
+        number              AS account_number,
+        type                AS account_type,
+        name                AS company_name,
+        currency            AS currency_name,
+        created_at          AS created_datetime,
+        updated_at          AS updated_datetime,
+        '{{ modules.datetime.datetime.now(modules.pytz.timezone("Asia/Kuala_Lumpur")) }}' AS _dbt_ran_datetime
+
+    FROM source
+
+),
+
+-- FINAL
+final__base_exchange__statement_accounts AS (
+
+    SELECT
+        -- ids
+        statement_account_id,
+
+        -- dimensions
+        account_number,
+        account_type,
+        company_name,
+        currency_name,
+
+        -- measures
+
+        -- date/times
+        created_datetime,
+        updated_datetime,
+
+        -- metadata
+        _dbt_ran_datetime
+
+    FROM statement_accounts_rename
+
+)
+
+SELECT * FROM final__base_exchange__statement_accounts