Hi,
The external accountant has the same rights as a standard Business Central Essentials license, except they have no access to user setup and administrative tasks
you can create upto 3 external accountant but below 6 condition should meet
1. The external user/accountant is not part of your organization
2. you have an external accountant-type license for Business Central
3. They have either a user or global admin role in their Office 365/Microsoft 365 account
4. Their account email is a work address, based on Azure Active Directory
5. Their account email address is enabled to send and receive email, and has enabled authentication for SMTP mail
6. Your email setup is already done in D365 BC, because an email needs to be sent from within the system to the external user’s email address. (Here’s how to set up email within D365 BC).
Regards,
Alok Kulshreshtha