Two-factor authentication (2FA) will become mandatory for all users of the Social Security and Tax and Customs Authority portals. To prevent disruptions to certified accountants who work on behalf of clients, organisations can create delegated sub-accounts that carry defined permissions; these sub-accounts must also be protected with 2FA. The article outlines a step‑by‑step approach: prepare the primary account and enable 2FA, create and configure sub‑accounts, assign appropriate access levels, verify identity and authentication methods for each sub‑account, and document administrative procedures to maintain security and continuity. It also notes operational implications for accountants, compliance risks, and practical best practices for managing delegated access securely.