The date when the account expires. This value represents the number of 100-nanosecond intervals since January 1, 1601 (UTC). A value of 0 or 0x7FFFFFFFFFFFFFFF (9223372036854775807) indicates that the account never expires. Accounts configured to never expire may have either value, depending on whether they were originally configured with an expiration value.
The domain administrator sets this attribute.
Whenever the previous expiration date expires and needs to be updated.
The high part of this large integer corresponds to the dwHighDateTime member of the FILETIME structure and the low part corresponds to the dwLowDateTime member of the FILETIME structure.
When an account is created, the account is initially set to Never Expire. The accountExpires attribute is set to the default of 9223372036854775807, a value which corresponds the maximum value of a 64-bit signed integer. If an account is configured with an expiration date, the accountExpires value is configured to the FILETIME value for the expiration date. If at any point in time an account which was configured with an expiration time is set back to Never Expires, the accountExpires attribute is then set to 0.