SharePoint farm - SQL Server - MSSQLSERVER service is running as "Local System" - Can I change it to Domain User account?

Hi there,
In my SharePoint 2010 farm - on the SQL Server:
The MSSQLSERVER service is running under Local System.
1. Can I change it to run as a normal Domain User account?
2. Does it need any extra privileges?
3. Is it a safe thing to do?
Brief description will be very useful.
Thanks so much.

You need to create Service account with password never expire option+ User never change password
Then you need to go through below recommendation from Microsoft
Security Considerations for a SQL Server Installation
Planning for Services, Accounts, and Connections
Hope you got starting point
Please 'propose as answer' if it helped you, also 'vote helpful' if you like this reply.

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    03/05/2015 09:19:08.05 w3wp.exe (0x0148)                      
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    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb,0 agb9s,8 adyrv
    81b6ef9c-eb2c-7007-7e6f-0e4ff9cf4e76
    03/05/2015 09:19:08.05 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    b4ly Medium  
    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=32.8138
    81b6ef9c-eb2c-7007-7e6f-0e4ff9cf4e76
    03/05/2015 09:19:08.13 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    nasq Medium  
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    SharePoint Foundation         Topology                      
    e5mb Medium  
    WcfReceiveRequest: LocalAddress: 'http://homsssrs001.<domain>.local:32843/04560e49d2664b64bc12d9ce7bc9f885/ReportingWebService.svc' Channel: 'System.ServiceModel.Channels.ServiceChannel' Action: 'http://schemas.microsoft.com/sqlserver/reporting/2011/06/01/ReportServer/Management/ListItemTypes'
    MessageId: 'urn:uuid:102cbef7-8be7-4781-87f8-1729748105ca'
    81b6ef9c-bb35-7007-7e6f-007a34676ded
    03/05/2015 09:19:08.13 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb 81b6ef9c-bb35-7007-7e6f-007a34676ded
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    SharePoint Foundation         Monitoring                    
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    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=1.4432
    81b6ef9c-bb35-7007-7e6f-007a34676ded
    03/05/2015 09:19:08.27 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
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    0x11EC
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    e5mb Medium  
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    MessageId: 'urn:uuid:791edd35-00a7-4756-a013-915aabc504ea'
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    03/05/2015 09:19:08.27 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb 81b6ef9c-9b39-7007-7e6f-01d1e9208dd3
    03/05/2015 09:19:08.27 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    b4ly Medium  
    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=0.4652
    81b6ef9c-9b39-7007-7e6f-01d1e9208dd3
    03/05/2015 09:19:08.28 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    nasq Medium  
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    0x11EC
    SharePoint Foundation         Topology                      
    e5mb Medium  
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    MessageId: 'urn:uuid:4ecdbd2f-f202-4bfb-bfd0-015b7719d1dd'
    81b6ef9c-9b39-7007-7e6f-01d1e9208dd3
    03/05/2015 09:19:08.28 w3wp.exe (0x0148)                      
    0x11EC
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    03/05/2015 09:19:08.30 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         General                      
    adyrv High    
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    03/05/2015 09:19:08.30 w3wp.exe (0x0148)                      
    0x11EC
    SQL Server Reporting Services Report Server Catalog        
    00000 Medium  
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    03/05/2015 09:19:08.30 w3wp.exe (0x0148)                      
    0x11EC
    SQL Server Reporting Services Report Server Catalog        
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    03/05/2015 09:19:08.30 w3wp.exe (0x0148)                      
    0x11EC
    SQL Server Reporting Services Report Server Catalog        
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    03/05/2015 09:19:08.30 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb,0 agb9s,5 adyrv
    81b6ef9c-9b39-7007-7e6f-01d1e9208dd3
    03/05/2015 09:19:08.30 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    b4ly Medium  
    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=21.2802
    81b6ef9c-9b39-7007-7e6f-01d1e9208dd3
    03/05/2015 09:19:08.41 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    nasq Medium  
    Entering monitored scope (ExecuteWcfServerOperation). Parent No
    03/05/2015 09:19:08.41 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Topology                      
    e5mb Medium  
    WcfReceiveRequest: LocalAddress: 'http://homsssrs001.<domain>.local:32843/04560e49d2664b64bc12d9ce7bc9f885/ReportingWebService.svc' Channel: 'System.ServiceModel.Channels.ServiceChannel' Action: 'http://schemas.microsoft.com/sqlserver/reporting/2011/06/01/ReportServer/Management/ListItemTypes'
    MessageId: 'urn:uuid:caaecd7e-386e-436d-8276-a589cd7eac43'
    81b6ef9c-4b46-7007-7e6f-05cd3c364914
    03/05/2015 09:19:08.41 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb 81b6ef9c-4b46-7007-7e6f-05cd3c364914
    03/05/2015 09:19:08.41 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    b4ly Medium  
    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=0.4707
    81b6ef9c-4b46-7007-7e6f-05cd3c364914
    03/05/2015 09:19:08.49 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    nasq Medium  
    Entering monitored scope (ExecuteWcfServerOperation). Parent No
    03/05/2015 09:19:08.49 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Topology                      
    e5mb Medium  
    WcfReceiveRequest: LocalAddress: 'http://homsssrs001.<domain>.local:32843/04560e49d2664b64bc12d9ce7bc9f885/ReportingWebService.svc' Channel: 'System.ServiceModel.Channels.ServiceChannel' Action: 'http://schemas.microsoft.com/sqlserver/reporting/2011/06/01/ReportServer/Management/ListItemTypes'
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    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.49 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb 81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.49 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    b4ly Medium  
    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=0.4514
    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.50 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    nasq Medium  
    Entering monitored scope (ExecuteWcfServerOperation). Parent No
    03/05/2015 09:19:08.50 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Topology                      
    e5mb Medium  
    WcfReceiveRequest: LocalAddress: 'http://homsssrs001.<domain>.local:32843/04560e49d2664b64bc12d9ce7bc9f885/ReportingWebService.svc' Channel: 'System.ServiceModel.Channels.ServiceChannel' Action: 'http://schemas.microsoft.com/sqlserver/reporting/2011/06/01/ReportServer/Management/GetDataSourceContents'
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    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.50 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Authentication Authorization  
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    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.50 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         General                      
    adyrv High    
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    03/05/2015 09:19:08.50 w3wp.exe (0x0148)                      
    0x11EC
    SQL Server Reporting Services Report Server Catalog        
    00000 Medium  
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    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.52 w3wp.exe (0x0148)                      
    0x11EC
    SQL Server Reporting Services Report Server Catalog        
    00000 Unexpected
    The current site is not in the SiteSubscription of the context site. SiteSubscriptionId: for current site = 96a49a95-8256-4585-9627-98206351efe3, for context site =
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    03/05/2015 09:19:08.52 w3wp.exe (0x0148)                      
    0x11EC
    SQL Server Reporting Services Report Server Catalog        
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    03/05/2015 09:19:08.52 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Micro Trace                  
    uls4 Medium  
    Micro Trace Tags: 0 nasq,0 e5mb,0 agb9s,0 adyrv
    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:08.52 w3wp.exe (0x0148)                      
    0x11EC
    SharePoint Foundation         Monitoring                    
    b4ly Medium  
    Leaving Monitored Scope (ExecuteWcfServerOperation). Execution Time=12.5869
    81b6ef9c-3b4a-7007-7e6f-0ff7141ffd6a
    03/05/2015 09:19:11.72 w3wp.exe (0x0148)                      
    0x12E8
    SharePoint Foundation         Database                      
    7t61 High    
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    03/05/2015 09:19:11.72 w3wp.exe (0x0148)                      
    0x12E8
    SharePoint Foundation         Database                      
    7t61 High    
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