New-ADServiceAccount -DNSHostName VM-Backup-Service -Name "VM Backup" -samAccountName VM_Backup -Path "OU=AD_Managed_Service_Accounts,DC=company,DC=local"

New-ADServiceAccount -DNSHostName AUDC.company.local -Name "VM Backup" -SamAccountName VM_Backup -Path "OU=AD_Managed_Service_Accounts,DC=company,DC=local"

New-ADServiceAccount : The specified account already exists

Get-ADServiceAccount -filter 'samAccountName -like "*VM_Backup*"'
Get-ADUser -filter 'samAccountName -like "*VM_Backup*"'

Get-ADServiceAccount -filter *

New-ADServiceAccount : The specified account already exists
At line:1 char:1
+ New-ADServiceAccount -DNSHostName 1682-server-001.vpnsolutions.local  ...
+ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
    + CategoryInfo          : ResourceExists: (CN=VM Backup,OU...ompany,DC=local:String) [New-ADServiceAccount], ADIde
   ntityAlreadyExistsException
    + FullyQualifiedErrorId : ActiveDirectoryServer:1316,Microsoft.ActiveDirectory.Management.Commands.NewADServiceAcc
   ount