Unless you subscribed to CBS All Access via a third-party distributor (Amazon, Google Play, iTunes, or Roku) or your TV provider, you do not have to create a new account to redeem your gift card.

If you did subscribe via your TV provider or third-party distributor, and you'd like to use a gift card, you can you can create a new account on CBS.com with these steps:
  1. After entering your gift card PIN at cbs.com/gift, you'll be asked to sign in to or sign up for a CBS.com account.
  2. Select "Sign Up" and enter your information.
  3. Make sure to choose a different email address than what you use for your TV Provider, Amazon, Google Play, iTunes, or Roku account.
Your gift card will then be applied to your new subscription!