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SQL 2012 service accounts best practice

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I'm installing SQL Server 2012 for ConfigMgr 2012 r2 and I wonder what is the best practice for SQL service accounts.

During the installation of SQL Server, in the server configuration/Service accounts menu I'm allowed to configure following service accounts: SQL Server Agent, SQL Server Agent Database Engine, SQL Server Reporting Services, SQL Server Browser.

Do I have to create separate domain user (not admin) accounts for each service and configure service principal name (SPN) for all of them?

For example: Domain user account named SQLSA for SQL Server Agent, another domain user accountSQLADBE for SQL Server Agent Database Engine etc.


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