diff --git a/src/cfnlint/rules/resources/lmbd/PermissionSourceAccount.py b/src/cfnlint/rules/resources/lmbd/PermissionSourceAccount.py
new file mode 100644
index 0000000000..f1137c7ba7
--- /dev/null
+++ b/src/cfnlint/rules/resources/lmbd/PermissionSourceAccount.py
@@ -0,0 +1,99 @@
+"""
+Copyright Amazon.com, Inc. or its affiliates. All Rights Reserved.
+SPDX-License-Identifier: MIT-0
+"""
+
+from __future__ import annotations
+
+from typing import Any
+
+import regex as re
+
+from cfnlint.helpers import ensure_list, is_function
+from cfnlint.jsonschema import ValidationError, ValidationResult
+from cfnlint.jsonschema.protocols import Validator
+from cfnlint.rules.jsonschema import CfnLintKeyword
+
+
+class PermissionSourceAccount(CfnLintKeyword):
+
+    id = "W3663"
+    shortdesc = "Validate SourceAccount is required property"
+    description = (
+        "When configuration a Lambda permission with a SourceArn "
+        "that doesn't have an AccountId you should also specify "
+        "the SourceAccount"
+    )
+    source_url = "https://docs.aws.amazon.com/AWSCloudFormation/latest/UserGuide/aws-resource-lambda-permission.html#cfn-lambda-permission-sourceaccount"
+    tags = ["resources", "lambda", "permission"]
+
+    def __init__(self):
+        super().__init__(
+            keywords=["Resources/AWS::Lambda::Permission/Properties"],
+        )
+
+    def _validate_sub_has_account_id(self, validator: Validator, value: Any) -> bool:
+        value = ensure_list(value)
+
+        if isinstance(value[0], str):
+            if re.search(r":(\d{12}|\${AWS::AccountId}):", value[0]):
+                return True
+
+            return False
+        return True
+
+    def _validate_is_gettatt_to_bucket(self, validator: Validator, value: Any) -> bool:
+        value = ensure_list(value)[0].split(".")[0]
+
+        resource = validator.context.resources[value]
+        if resource.type == "AWS::S3::Bucket":
+            return True
+        return False
+
+    def validate(
+        self, validator: Validator, _: Any, instance: Any, schema: dict[str, Any]
+    ) -> ValidationResult:
+        if not isinstance(instance, dict):
+            return
+
+        for scenario in validator.cfn.get_object_without_conditions(
+            instance, ["SourceArn", "SourceAccount"]
+        ):
+            if scenario.get("Scenario"):
+                scenario_validator = validator.evolve(
+                    context=validator.context.evolve(
+                        conditions=validator.context.conditions.evolve(
+                            status=scenario.get("Scenario")
+                        )
+                    )
+                )
+            else:
+                scenario_validator = validator.evolve()
+
+            source_arn = scenario.get("Object").get("SourceArn")
+            source_account = scenario.get("Object").get("SourceAccount")
+            if not source_arn:
+                continue
+
+            if isinstance(source_arn, str):
+                if re.search(r":\d{12}:", source_arn):
+                    continue
+
+            fn_k, fn_v = is_function(source_arn)
+            if fn_k is not None:
+                if fn_k == "Fn::Sub":
+                    if self._validate_sub_has_account_id(scenario_validator, fn_v):
+                        continue
+                elif fn_k == "Fn::GetAtt":
+                    if not self._validate_is_gettatt_to_bucket(
+                        scenario_validator, fn_v
+                    ):
+                        continue
+                else:
+                    continue
+
+            if not source_account:
+                yield ValidationError(
+                    "'SourceAccount' is a required property",
+                    validator="required",
+                )
diff --git a/test/unit/rules/resources/lmbd/test_permission_source_account.py b/test/unit/rules/resources/lmbd/test_permission_source_account.py
new file mode 100644
index 0000000000..3135a86ff1
--- /dev/null
+++ b/test/unit/rules/resources/lmbd/test_permission_source_account.py
@@ -0,0 +1,193 @@
+"""
+Copyright Amazon.com, Inc. or its affiliates. All Rights Reserved.
+SPDX-License-Identifier: MIT-0
+"""
+
+import pytest
+
+from cfnlint.jsonschema import ValidationError
+from cfnlint.rules.resources.lmbd.PermissionSourceAccount import PermissionSourceAccount
+
+
+@pytest.fixture(scope="module")
+def rule():
+    rule = PermissionSourceAccount()
+    yield rule
+
+
+@pytest.fixture
+def template():
+    return {
+        "AWSTemplateFormatVersion": "2010-09-09",
+        "Conditions": {
+            "IsUsEast1": {"Fn::Equals": [{"Ref": "AWS::Region"}, "us-east-1"]},
+        },
+        "Resources": {
+            "Bucket": {"Type": "AWS::S3::Bucket"},
+            "SQS": {"Type": "AWS::SQS::Queue"},
+        },
+    }
+
+
+@pytest.mark.parametrize(
+    "instance,expected",
+    [
+        (
+            {
+                "SourceArn": "arn:aws:s3:::bucket_name",
+                "SourceAccount": "123456789012",
+            },
+            [],
+        ),
+        (
+            {},
+            [],
+        ),
+        (
+            [],
+            [],
+        ),
+        (
+            {
+                "SourceArn": [],
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": "arn:aws:s3:::bucket_name",
+            },
+            [
+                ValidationError(
+                    "'SourceAccount' is a required property",
+                    validator="required",
+                )
+            ],
+        ),
+        (
+            {
+                "SourceArn": "arn:aws:sqs:us-east-1:123456789012:queue",
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {
+                    "Fn::Sub": (
+                        "arn:${AWS::Partition}:sqs:"
+                        "${AWS::Region}:${AWS::AccountId}:queue"
+                    )
+                },
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::Sub": "arn:${AWS::Partition}:s3:::bucket"},
+            },
+            [
+                ValidationError(
+                    "'SourceAccount' is a required property",
+                    validator="required",
+                )
+            ],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::Sub": [[], {}]},
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::Sub": "arn:${AWS::Partition}:s3:::bucket"},
+                "SourceAccount": {"Ref": "AWS::AccountId"},
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::GetAtt": ["Bucket", "Arn"]},
+                "SourceAccount": {"Ref": "AWS::AccountId"},
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::GetAtt": ["Bucket", "Arn"]},
+            },
+            [
+                ValidationError(
+                    "'SourceAccount' is a required property",
+                    validator="required",
+                )
+            ],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::GetAtt": ["SQS", "Arn"]},
+                "SourceAccount": {"Ref": "AWS::AccountId"},
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {"Fn::GetAtt": ["SQS", "Arn"]},
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {"Ref": "Foo"},
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {
+                    "Fn::If": [
+                        "IsUsEast1",
+                        {"Fn::GetAtt": ["Bucket", "Arn"]},
+                        {"Fn::GetAtt": ["SQS", "Arn"]},
+                    ]
+                },
+                "SourceAccount": {
+                    "Fn::If": [
+                        "IsUsEast1",
+                        {"Ref": "AWS::AccountId"},
+                        {"Ref": "AWS::NoValue"},
+                    ]
+                },
+            },
+            [],
+        ),
+        (
+            {
+                "SourceArn": {
+                    "Fn::If": [
+                        "IsUsEast1",
+                        {"Fn::GetAtt": ["Bucket", "Arn"]},
+                        {"Fn::GetAtt": ["SQS", "Arn"]},
+                    ]
+                },
+                "SourceAccount": {
+                    "Fn::If": [
+                        "IsUsEast1",
+                        {"Ref": "AWS::NoValue"},
+                        {"Ref": "AWS::AccountId"},
+                    ]
+                },
+            },
+            [
+                ValidationError(
+                    "'SourceAccount' is a required property",
+                    validator="required",
+                )
+            ],
+        ),
+    ],
+)
+def test_validate(instance, expected, rule, validator):
+    errs = list(rule.validate(validator, "", instance, {}))
+
+    assert errs == expected, f"Expected {expected} got {errs}"