/usr/share/pam/common-account is in libpam-runtime 1.1.8-3.6.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# /etc/pam.d/common-account - authorization settings common to all services
#
# This file is included from other service-specific PAM config files,
# and should contain a list of the authorization modules that define
# the central access policy for use on the system. The default is to
# only deny service to users whose accounts are expired in /etc/shadow.
#
# As of pam 1.0.1-6, this file is managed by pam-auth-update by default.
# To take advantage of this, it is recommended that you configure any
# local modules either before or after the default block, and use
# pam-auth-update to manage selection of other modules. See
# pam-auth-update(8) for details.
#
# here are the per-package modules (the "Primary" block)
$account_primary
# here's the fallback if no module succeeds
account requisite pam_deny.so
# prime the stack with a positive return value if there isn't one already;
# this avoids us returning an error just because nothing sets a success code
# since the modules above will each just jump around
account required pam_permit.so
# and here are more per-package modules (the "Additional" block)
$account_additional
# end of pam-auth-update config
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