User Management through Win32 call

Check out the JCL (JediVCL) it has a routine from lanmanager(JcLanMan.pas)

function CreateAccount(const Server, Username, Fullname, Password,
Description,
  Homedir, Script: string; const PasswordNeverExpires: Boolean):
Boolean;
var
  wServer, wUsername, wFullname,
  wPassword, wDescription, wHomedir, wScript: WideString;
  Details: USER_INFO_2;
  Err: NET_API_STATUS;
  ParmErr: DWORD;
begin
  wServer := Server;
  wUsername := Username;
  wFullname := Fullname;
  wPassword := Password;
  wDescription := Description;
  wScript := Script;
  wHomedir := Homedir;

  FillChar (Details, SizeOf(Details), 0);
  with Details do
  begin
    usri2_name := PWideChar(wUsername);
    usri2_full_name := PWideChar(wFullname);
    usri2_password := PWideChar(wPassword);
    usri2_comment := PWideChar(wDescription);
    usri2_priv := USER_PRIV_USER;
    usri2_flags := UF_SCRIPT;
    if PassWordNeverExpires then
      usri2_flags := usri2_flags or UF_DONT_EXPIRE_PASSWD;
    usri2_script_path := PWideChar(wScript);
    usri2_home_dir := PWideChar(wHomedir);
    usri2_acct_expires := TIMEQ_FOREVER;
  end;

  Err := NetUserAdd(PWideChar(wServer), 2, @Details, @ParmErr);
  Result := (Err = NERR_SUCCESS);
end;

C:\>cacls /?
Displays or modifies access control lists (ACLs) of files

CACLS filename [/T] [/E] [/C] [/G user:perm] [/R user [...]]
[/P user:perm [...]] [/D user [...]]
filename Displays ACLs.
/T Changes ACLs of specified files in
the current directory and all subdirectories.
/E Edit ACL instead of replacing it.
/C Continue on access denied errors.
/G user:perm Grant specified user access rights.
Perm can be: R Read
C Change (write)
F Full control
/R user Revoke specified user's access rights (only valid with /E).
/P user:perm Replace specified user's access rights.
Perm can be: N None
R Read
C Change (write)
F Full control
/D user Deny specified user access.
Wildcards can be used to specify more that one file in a command.
You can specify more than one user in a command.