I tried manually creating a local user account in a windows xp when logged in as a user whose is a member of Power Users group. The user got created.
But when i tried creating the user remotely through invoke -command passing the credentials of the user who is a Power Users gives the following exception :
Connecting to remote server failed with the following error message :
Access is denied. For more information, see the about_Remote_Troubleshooting Help topic.
With the default PowerShell session configurations, only users who are member of the local Administrators security group can establish PowerShell Remoting sessions.
If you want a member of the Power Users security group to be able to connect to a PowerShell Remoting session, you will have to create a custom PowerShell session configuration, or modify one of the built-in ones.