TElSimpleFTPSClient.Acct method

The command is not necessarily related to the USER command, as some sites may require an account for login and others only for specific access, such as storing files. In the latter case the command may arrive at any time.
There are reply codes to differentiate these cases for the automation: when account information is required for login, the response to a successful PASSword command is reply code 332. On the other hand, if account information is NOT required for login, the reply to a successful PASSword command is 230; and if the account information is needed for a command issued later in the dialogue, the server should return a 332 or 532 reply depending on whether it stores (pending receipt of the ACCounT command) or discards the command, respectively.