Hi,
According to the licensing terms/guide, this user must use Dynamics 365 Business Central External Accountant license which the customer should acquire via CSP (the license is free).
Evaluation (IW) license can only be used for evaluation purposes, not in connection with a paid customer and production companies. As I think in this case, this is a paid tenant, so you need to use CSP licenses.
For more information please refer to : docs.microsoft.com/.../finance-accounting
* docs.microsoft.com/.../finance-accounting
Choose the Dynamics 365 Business Central External Accountant license.
If this license is not available, contact your reselling partner to add the license to your subscription.
Specifically for evaluation purposes in a trial tenant, you can use an available Dynamics 365 Business Central for IWs license instead. However, you cannot use this type of license if you have already purchased Business Central.