Take reference: Accountant experiences in Business Central - Business Central | Microsoft Learn
Give your accountant access to your Business Central
In the Microsoft admin center, Users > Guest users.
Select the accountant's guest user account in the list, then select Manage product licenses to open the guest user profile pane.
Under Licenses and apps, select Dynamics 365 Business Central External Accountant license.
If this license isn't 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 can't use this type of license if you already purchased Business Central.
Select Save changes.
Email sent to the user (being invited):
For User Login after accepted invitation:
Enter the code