should be created as part of order processing.
	 *
	 * @param \WP_REST_Request $request The current request object being handled.
	 *
	 * @return boolean True if a new user account should be created.
	 */
	protected function should_create_customer_account( \WP_REST_Request $request ) {
		if ( is_user_logged_in() ) {
			// User is already logged in - no need to create an account.
			return false;
		}

		// From here we know that the shopper is not logged in.
		// check for whether account creation is enabled at the global level.
		$checkout = WC()->checkout();
		if ( ! $checkout instanceof \WC_Checkout ) {
			// If checkout class is not available, we have major problems, don't create account.
			return false;
		}

		if ( false === filter_var( $checkout->is_registration_enabled(), FILTER_VALIDATE_BOOLEAN ) ) {
			// Registration is not enabled for the store, so return false.
			return false;
		}

		if ( true === filter_var( $checkout->is_registration_required(), FILTER_VALIDATE_BOOLEAN ) ) {
			// Store requires an account for all checkouts (purchases).
			// Create an account independent of shopper option in $request.
			// Note - checkbox is not displayed to shopper in this case.
			return true;
		}

		// From here we know that the store allows guest checkout;
		// shopper can choose whether they sign up (`should_create_account`).

		if ( true === filter_var( $request['should_create_account'], FILTER_VALIDATE_BOOLEAN ) ) {
			// User has requested an account as part of checkout processing.
			return true;
		}

		return false;
	}

	/**
	 * Convert an account creation error to an exception.
	 *
	 * @param \WP_Error $error An error object.
	 *
	 * @return Exception.
	 */
	private function map_create_account_error( \WP_Error $error ) {
		switch ( $error->get_error_code() ) {
			// WordPress core error codes.
			case 'empty_username':
			case 'invalid_username':
			case 'empty_email':
			case 'invalid_email':
			case 'email_exists':
			case 'registerfail':
				return new \Exception( 'woocommerce_rest_checkout_create_account_failure' );
		}

		return new \Exception( 'woocommerce_rest_checkout_create_account_failure' );
	}

	/**
	 * Create a new account for a customer (using a new blocks-specific PHP API).
	 *
	 * The account is created with a generated username. The customer is sent
	 * an email notifying them about the account and containing a link to set
	 * their (initial) password.
	 *
	 * Intended as a replacement for wc_create_new_customer in WC core.
	 *
	 * @throws \Exception If an error is encountered when creating the user account.
	 *
	 * @param string $user_email The email address to use for the new account.
	 * @param string $first_name The first name to use for the new account.
	 * @param string $last_name  The last name to use for the new account.
	 *
	 * @return int User id if successful
	 */
	private function create_customer_account( $user_email, $first_name, $last_name ) {
		if ( empty( $user_email ) || ! is_email( $user_email ) ) {
			throw new \Exception( 'registration-error-invalid-email' );
		}

		if ( email_exists( $user_email ) ) {
			throw new \Exception( 'registration-error-email-exists' );
		}

		$username = wc_create_new_customer_username( $user_email );

		// Handle password creation.
		$password           = wp_generate_password();
		$password_generated = true;

		// Use WP_Error to handle registration errors.
		$errors = new \WP_Error();

		do_action( 'woocommerce_register_post', $username, $user_email, $errors );

		$errors = apply_filters( 'woocommerce_registration_errors', $errors, $username, $user_email );

		if ( $errors->get_error_code() ) {
			throw new \Exception( $errors->get_error_code() );
		}

		$new_customer_data = apply_filters(
			'woocommerce_new_customer_data',
			array(
				'is_checkout_block_customer_signup' => true,
				'user_login'                        => $username,
				'user_pass'                         => $password,
				'user_email'                        => $user_email,
				'first_name'                        => $first_name,
				'last_name'                         => $last_name,
				'role'                              => 'customer',
			)
		);

		$customer_id = wp_insert_user( $new_customer_data );

		if ( is_wp_error( $customer_id ) ) {
			throw $this->map_create_account_error( $customer_id );
		}

		// Set account flag to remind customer to update generated password.
		update_user_option( $customer_id, 'default_password_nag', true, true );

		do_action( 'woocommerce_created_customer', $customer_id, $new_customer_data, $password_generated );

		return $customer_id;
	}
}