By default there is no powershell module built-in with Operating system to perform advance administration.
We have PS module where we can import them and perform local user account administration
http://blogs.technet.com/b/heyscriptingguy/archive/2011/07/02/use-a-free-powershell-module-to-work-with-local-accounts.aspx
Please find the below sample powershell command:
To create a new local user, a new local group, and add the local user to the local group, I use the following commands:
New-LocalUser -userName TESTUSER -password P@ssword1
New-LocalGroup -GroupName testgroup
Set-LocalGroup -userName testuser -GroupName testgroup add
If I need to remove a local user from a local group, I once again use the Set-Localgroup function:
Set-LocalGroup -userName testuser -GroupName testgroup remove
If I need to change a local user password, I use the Set-LocalUserPassword function. This will change local administrator passwords and service account passwords. The command and syntax are shown here:
Set-LocalUserPassword -userName testuser -password MyNewPassw@rd!
If I need to delete a local group, I use the Remove-LocalGroup function:
Remove-LocalGroup -GroupName testgroup
I can also delete local users by using the Remove-LocalUser command:
Remove-LocalUser testuser