diff --git a/spec/fabricators/generated_annual_report_fabricator.rb b/spec/fabricators/generated_annual_report_fabricator.rb
new file mode 100644
index 000000000..462d0cf4b
--- /dev/null
+++ b/spec/fabricators/generated_annual_report_fabricator.rb
@@ -0,0 +1,8 @@
+# frozen_string_literal: true
+
+Fabricator(:generated_annual_report) do
+  account { Fabricate.build(:account) }
+  data { { test: :data } }
+  schema_version { AnnualReport::SCHEMA }
+  year { sequence(:year) { |i| 2000 + i } }
+end
diff --git a/spec/requests/api/v1/annual_reports_spec.rb b/spec/requests/api/v1/annual_reports_spec.rb
new file mode 100644
index 000000000..60cd8ed52
--- /dev/null
+++ b/spec/requests/api/v1/annual_reports_spec.rb
@@ -0,0 +1,57 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+describe 'API V1 Annual Reports' do
+  let(:user)    { Fabricate(:user) }
+  let(:token)   { Fabricate(:accessible_access_token, resource_owner_id: user.id, scopes: scopes) }
+  let(:headers) { { 'Authorization' => "Bearer #{token.token}" } }
+
+  describe 'GET /api/v1/annual_reports' do
+    context 'when not authorized' do
+      it 'returns http unauthorized' do
+        get api_v1_annual_reports_path
+
+        expect(response)
+          .to have_http_status(401)
+      end
+    end
+
+    context 'with wrong scope' do
+      before do
+        get api_v1_annual_reports_path, headers: headers
+      end
+
+      it_behaves_like 'forbidden for wrong scope', 'write write:accounts'
+    end
+
+    context 'with correct scope' do
+      let(:scopes) { 'read:accounts' }
+
+      it 'returns http success' do
+        get api_v1_annual_reports_path, headers: headers
+
+        expect(response)
+          .to have_http_status(200)
+
+        expect(body_as_json)
+          .to be_present
+      end
+    end
+  end
+
+  describe 'POST /api/v1/annual_reports/:id/read' do
+    context 'with correct scope' do
+      let(:scopes) { 'write:accounts' }
+
+      it 'returns success and marks the report as read' do
+        annual_report = Fabricate :generated_annual_report, account: user.account
+
+        expect { post read_api_v1_annual_report_path(id: annual_report.year), headers: headers }
+          .to change { annual_report.reload.viewed? }.to(true)
+        expect(response)
+          .to have_http_status(200)
+      end
+    end
+  end
+end