# Creating account groups and accounts Creating accounts groups and accounts is a key step that must be completed before operations, such as placing orders, can be performed. This guide will lead you through the creation of account groups and accounts. ## Prerequisites Before attempting this guide you must understand the roles of account groups and accounts within the Upvest Investment API. - Please read the [Account Groups and Accounts overview](/products/byol/guides/accounts/accounts_overview) before continuing. - You must be able to [create a user](/products/byol/guides/users/users_onboarding_create). ## Implementation steps You will be able to create account groups and accounts as soon as you have created a user. As a rule, the following steps are required to create an account: Create a user First create a user as described [here](/products/byol/guides/users/users_onboarding_create). Setup the parent Then set up the parent [account group](/products/byol/guides/accounts/accounts_create_account_groups). Create the tax wrapper If using a tax-wrapped product (e.g., ISA or PEA), you must follow the steps highlighted in the [Tax Wrapper Guide](/products/byol/guides/tax_wrappers/index_tax_wrappers). For child accounts, follow the steps in the Child Account Guide. Create the account You can already create accounts while user onboarding and the associated checks are still in progress. The accounts remain in the status `PENDING_APPROVAL` until the onboarding process is completed.