The client goes to the following link to initiate the startup:
The client will then proceed to sign up as a company developer account. They can use the personal developer one, but this may cause them troubles in the future. I would very strongly suggest that they sign up as a company account. Once they have done that, they fill out the fields and they will eventually get to a DUNS number.
This should auto populate, but in instances where the company is newly formed they may not be set up in the DUNS system. To do this, you can do either a web chat, email or call them. I would suggest the web chat system. The other methods can result in a 7 day wait for responses, as is typical with Apple.
When the DUNS number is entered you are then able to register and pay for the account. You must do this on a company debit/credit card due to this being a company account. When this is done you will be emailed the registration info you need.
The client then emails the login details to M14 Industries contact and we begin the spinup process. There is an alternate option of adding additional users to the account in the dev environment, should they choose to take it. We then take it from there.