SMS uses the Remote Tools Permitted Viewer accounts to provide users or user groups with access to Windows NT client computers so that those users or user groups can run Remote Tools on the clients. You can specify permitted viewers to restrict access to the Remote Tools functionality of Windows NT clients. For example, you can specify an account for Help Desk personnel.
When the Remote Tools Client Agent is enabled for a site, each Windows NT client in a site must be able to validate this account as a local Administrator.
Specify a New Remote Tools Permitted Viewer Account
SMS Accounts Configuration Overview