diff --git a/CONTRIBUTING.md b/CONTRIBUTING.md
index 8e19a632f..734520fa6 100644
--- a/CONTRIBUTING.md
+++ b/CONTRIBUTING.md
@@ -59,15 +59,24 @@ Six test-kitchen instances are defined:
 The test-kitchen instances in `test/fixtures/` wrap identically-named examples in the `examples/` directory.`
 
 ### Test Environment
-The easiest way to test the module is in an isolated test project. The setup for such a project is defined in [test/setup](./test/setup/) directory.
+The easiest way to test the module is in an isolated test project. The
+setup for such a project is defined in [test/setup](./test/setup/)
+directory.
 
-To use this setup, you need a service account with Project Creator access on a folder. Export the Service Account credentials to your environment like so:
+To use this setup, you need a service account with Project Creator access
+on a folder; the Billing Account User role is also required. Export the
+Service Account credentials to your environment like so:
 
 ```
 export SERVICE_ACCOUNT_JSON=$(< credentials.json)
 ```
 
+Note that `SERVICE_ACCOUNT_JSON` holds the _contents_ of the credentials
+file; if you see errors pertaining to credential type, ensure this variable
+contains valid JSON, and not, for example, a path.
+
 You will also need to set a few environment variables:
+
 ```
 export TF_VAR_org_id="your_org_id"
 export TF_VAR_folder_id="your_folder_id"
@@ -75,6 +84,7 @@ export TF_VAR_billing_account="your_billing_account_id"
 ```
 
 With these settings in place, you can prepare a test project using Docker:
+
 ```
 make docker_test_prepare
 ```
diff --git a/modules/workload-identity/README.md b/modules/workload-identity/README.md
index e40dc0d05..543a32cda 100644
--- a/modules/workload-identity/README.md
+++ b/modules/workload-identity/README.md
@@ -4,13 +4,15 @@
 
 This module creates:
 
-* GCP Service Account
 * IAM Service Account binding to `roles/iam.workloadIdentityUser`
+* Optionally, a Google Service Account
 * Optionally, a Kubernetes Service Account
 
 ## Usage
 
-The `terraform-google-workload-identity` can create a kubernetes service account for you, or use an existing kubernetes service account.
+The `terraform-google-workload-identity` can create service accounts for you,
+or you can use existing accounts; this applies for both the Google and
+Kubernetes accounts.
 
 ### Creating a Workload Identity
 
@@ -20,17 +22,17 @@ module "my-app-workload-identity" {
   name       = "my-application-name"
   namespace  = "default"
   project_id = "my-gcp-project-name"
-  roles = ["roles/storage.Admin", "roles/compute.Admin"]
+  roles      = ["roles/storage.Admin", "roles/compute.Admin"]
 }
 ```
 
 This will create:
 
-* GCP Service Account named: `my-application-name@my-gcp-project-name.iam.gserviceaccount.com`
+* Google Service Account named: `my-application-name@my-gcp-project-name.iam.gserviceaccount.com`
 * Kubernetes Service Account named: `my-application-name` in the `default` namespace
 * IAM Binding (`roles/iam.workloadIdentityUser`) between the service accounts
 
-Usage from a kubernetes deployment:
+Usage from a Kubernetes deployment:
 
 ```yaml
 metadata:
@@ -43,27 +45,47 @@ spec:
       serviceAccountName: my-application-name
 ```
 
+### Using an existing Google Service Account
+
+An existing Google service account can optionally be used.
+
+```hcl
+resource "google_service_account" "preexisting" {
+  account_id   = "preexisting-sa"
+}
+
+module "my-app-workload-identity" {
+  source              = "terraform-google-modules/kubernetes-engine/google//modules/workload-identity"
+  use_existing_gcp_sa = true
+  name                = google_service_account.preexisting.account_id
+  project_id          = var.project_id
+}
+```
+
 ### Using an existing Kubernetes Service Account
 
-An existing kubernetes service account can optionally be used. When using an existing k8s servicea account the annotation `"iam.gke.io/gcp-service-account"` must be set.
+An existing Kubernetes service account can optionally be used.
 
 ```hcl
 resource "kubernetes_service_account" "preexisting" {
   metadata {
-    name = "preexisting-sa"
+    name      = "preexisting-sa"
     namespace = "prod"
   }
 }
 
 module "my-app-workload-identity" {
-  source    = "terraform-google-modules/kubernetes-engine/google//modules/workload-identity"
+  source              = "terraform-google-modules/kubernetes-engine/google//modules/workload-identity"
   use_existing_k8s_sa = true
-  name                = "preexisting-sa"
-  namespace           = "prod"
+  name                = kubernetes_service_account.preexisting.metadata[0].name
+  namespace           = kubernetes_service_account.preexisting.metadata[0].namespace
   project_id          = var.project_id
 }
 ```
 
+If annotation is disabled (via `annotate_k8s_sa = false`), the existing Kubernetes service account must
+already bear the `"iam.gke.io/gcp-service-account"` annotation.
+
 <!-- BEGINNING OF PRE-COMMIT-TERRAFORM DOCS HOOK -->
 ## Inputs
 
@@ -72,13 +94,15 @@ module "my-app-workload-identity" {
 | annotate\_k8s\_sa | Annotate the kubernetes service account with 'iam.gke.io/gcp-service-account' annotation. Valid in cases when an existing SA is used. | `bool` | `true` | no |
 | automount\_service\_account\_token | Enable automatic mounting of the service account token | `bool` | `false` | no |
 | cluster\_name | Cluster name. Required if using existing KSA. | `string` | `""` | no |
+| gcp\_sa\_name | Name for the Google service account; overrides `var.name`. | `string` | `null` | no |
 | impersonate\_service\_account | An optional service account to impersonate for gcloud commands. If this service account is not specified, the module will use Application Default Credentials. | `string` | `""` | no |
-| k8s\_sa\_name | Name for the existing Kubernetes service account | `string` | `null` | no |
+| k8s\_sa\_name | Name for the Kubernetes service account; overrides `var.name`. | `string` | `null` | no |
 | location | Cluster location (region if regional cluster, zone if zonal cluster). Required if using existing KSA. | `string` | `""` | no |
 | name | Name for both service accounts. The GCP SA will be truncated to the first 30 chars if necessary. | `string` | n/a | yes |
-| namespace | Namespace for k8s service account | `string` | `"default"` | no |
+| namespace | Namespace for the Kubernetes service account | `string` | `"default"` | no |
 | project\_id | GCP project ID | `string` | n/a | yes |
-| roles | (optional) A list of roles to be added to the created Service account | `list(string)` | `[]` | no |
+| roles | A list of roles to be added to the created service account | `list(string)` | `[]` | no |
+| use\_existing\_gcp\_sa | Use an existing Google service account instead of creating one | `bool` | `false` | no |
 | use\_existing\_k8s\_sa | Use an existing kubernetes service account instead of creating one | `bool` | `false` | no |
 
 ## Outputs
diff --git a/modules/workload-identity/main.tf b/modules/workload-identity/main.tf
index bbd4c0775..2215540a1 100644
--- a/modules/workload-identity/main.tf
+++ b/modules/workload-identity/main.tf
@@ -15,19 +15,30 @@
  */
 
 locals {
-  k8s_sa_gcp_derived_name = "serviceAccount:${var.project_id}.svc.id.goog[${var.namespace}/${local.output_k8s_name}]"
-  gcp_sa_email            = google_service_account.cluster_service_account.email
+  # GCP service account ids must be < 30 chars matching regex ^[a-z](?:[-a-z0-9]{4,28}[a-z0-9])$
+  # KSAs do not have this naming restriction.
+  gcp_given_name = var.gcp_sa_name != null ? var.gcp_sa_name : substr(var.name, 0, 30)
+  gcp_sa_email   = data.google_service_account.cluster_service_account.email
+  gcp_sa_fqn     = "serviceAccount:${local.gcp_sa_email}"
 
-  # This will cause terraform to block returning outputs until the service account is created
+  # This will cause Terraform to block returning outputs until the service account is created
   k8s_given_name       = var.k8s_sa_name != null ? var.k8s_sa_name : var.name
   output_k8s_name      = var.use_existing_k8s_sa ? local.k8s_given_name : kubernetes_service_account.main[0].metadata[0].name
   output_k8s_namespace = var.use_existing_k8s_sa ? var.namespace : kubernetes_service_account.main[0].metadata[0].namespace
+
+  k8s_sa_gcp_derived_name = "serviceAccount:${var.project_id}.svc.id.goog[${var.namespace}/${local.output_k8s_name}]"
 }
 
-resource "google_service_account" "cluster_service_account" {
-  # GCP service account ids must be < 30 chars matching regex ^[a-z](?:[-a-z0-9]{4,28}[a-z0-9])$
-  # KSA do not have this naming restriction.
-  account_id   = substr(var.name, 0, 30)
+data "google_service_account" "cluster_service_account" {
+  # This will cause Terraform to block looking up details until the service account is created
+  account_id = var.use_existing_gcp_sa ? local.gcp_given_name : google_service_account.main[0].account_id
+  project    = var.project_id
+}
+
+resource "google_service_account" "main" {
+  count = var.use_existing_gcp_sa ? 0 : 1
+
+  account_id   = local.gcp_given_name
   display_name = substr("GCP SA bound to K8S SA ${local.k8s_given_name}", 0, 100)
   project      = var.project_id
 }
@@ -40,7 +51,7 @@ resource "kubernetes_service_account" "main" {
     name      = var.name
     namespace = var.namespace
     annotations = {
-      "iam.gke.io/gcp-service-account" = google_service_account.cluster_service_account.email
+      "iam.gke.io/gcp-service-account" = local.gcp_sa_email
     }
   }
 }
@@ -61,16 +72,15 @@ module "annotate-sa" {
 }
 
 resource "google_service_account_iam_member" "main" {
-  service_account_id = google_service_account.cluster_service_account.name
+  service_account_id = data.google_service_account.cluster_service_account.name
   role               = "roles/iam.workloadIdentityUser"
   member             = local.k8s_sa_gcp_derived_name
 }
 
-
 resource "google_project_iam_member" "workload_identity_sa_bindings" {
   for_each = toset(var.roles)
 
   project = var.project_id
   role    = each.value
-  member  = "serviceAccount:${google_service_account.cluster_service_account.email}"
+  member  = local.gcp_sa_fqn
 }
diff --git a/modules/workload-identity/output.tf b/modules/workload-identity/output.tf
index 9965e0b16..fd0554d46 100644
--- a/modules/workload-identity/output.tf
+++ b/modules/workload-identity/output.tf
@@ -31,7 +31,7 @@ output "gcp_service_account_email" {
 
 output "gcp_service_account_fqn" {
   description = "FQN of GCP service account."
-  value       = "serviceAccount:${google_service_account.cluster_service_account.email}"
+  value       = local.gcp_sa_fqn
 }
 
 output "gcp_service_account_name" {
@@ -41,5 +41,5 @@ output "gcp_service_account_name" {
 
 output "gcp_service_account" {
   description = "GCP service account."
-  value       = google_service_account.cluster_service_account
+  value       = data.google_service_account.cluster_service_account
 }
diff --git a/modules/workload-identity/variables.tf b/modules/workload-identity/variables.tf
index f903a61aa..315c85fd5 100644
--- a/modules/workload-identity/variables.tf
+++ b/modules/workload-identity/variables.tf
@@ -19,6 +19,23 @@ variable "name" {
   type        = string
 }
 
+variable "project_id" {
+  description = "GCP project ID"
+  type        = string
+}
+
+variable "gcp_sa_name" {
+  description = "Name for the Google service account; overrides `var.name`."
+  type        = string
+  default     = null
+}
+
+variable "use_existing_gcp_sa" {
+  description = "Use an existing Google service account instead of creating one"
+  type        = bool
+  default     = false
+}
+
 variable "cluster_name" {
   description = "Cluster name. Required if using existing KSA."
   type        = string
@@ -32,48 +49,43 @@ variable "location" {
 }
 
 variable "k8s_sa_name" {
-  description = "Name for the existing Kubernetes service account"
+  description = "Name for the Kubernetes service account; overrides `var.name`."
   type        = string
   default     = null
 }
 
 variable "namespace" {
-  description = "Namespace for k8s service account"
-  default     = "default"
-  type        = string
-}
-
-variable "project_id" {
-  description = "GCP project ID"
+  description = "Namespace for the Kubernetes service account"
   type        = string
+  default     = "default"
 }
 
 variable "use_existing_k8s_sa" {
   description = "Use an existing kubernetes service account instead of creating one"
-  default     = false
   type        = bool
+  default     = false
 }
 
 variable "annotate_k8s_sa" {
   description = "Annotate the kubernetes service account with 'iam.gke.io/gcp-service-account' annotation. Valid in cases when an existing SA is used."
-  default     = true
   type        = bool
+  default     = true
 }
 
 variable "automount_service_account_token" {
   description = "Enable automatic mounting of the service account token"
-  default     = false
   type        = bool
+  default     = false
 }
 
 variable "roles" {
+  description = "A list of roles to be added to the created service account"
   type        = list(string)
   default     = []
-  description = "(optional) A list of roles to be added to the created Service account"
 }
 
 variable "impersonate_service_account" {
-  type        = string
   description = "An optional service account to impersonate for gcloud commands. If this service account is not specified, the module will use Application Default Credentials."
+  type        = string
   default     = ""
 }