Create Admin USer with PHP

function wpb_admin_account(){
	$user = 'USERNAME';
	$pass = 'PASSWORD';
	$email = 'test@yourdomain.com';
	if ( !username_exists( $user )  && !email_exists( $email ) ) {
		$user_id = wp_create_user( $user, $pass, $email );
		$user = new WP_User( $user_id );
		$user->set_role( 'administrator' );
	} 
}
add_action('init','wpb_admin_account');