Create a Microsoft Cloud account and link with Azure Active Directory

Microsoft recommends that you create at least two Microsoft cloud accounts (onmicrosoft.com) and make them Global Administrators (GA). One should have Conditional Access and the other MFA enabled.

Note that creating the two GA accounts under MFA requires Azure AD Premium.

To create a cloud account is really simple, but it has to be done using the Office 365 Administrative Portal.

1. Login to Office 365 Admin Portal
2. Create a new user account
3. Do not assign any product licenses

These accounts should now be visible in Azure AD.

You can now assign MFA and Conditional Access to these accounts if you want to turn these into new GA accounts.