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To create a team, you must have a team owner. Because of this requirement, you need an additional service account so that you can switch to it to create a planner. This additional service account must have the same permission/roles included in the table that describes the Service Account Permissions and Roles. An Application Administrator role is not needed for this additional account.
Note: If you plan to create a planner, refer to Step 4: Setting Service Account Permissions for the use of Microsoft Planner in Teams.
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