Hey, I guess you don't have to see an accountant but if you want your business to be set up legitimately I recommend it. My accountant does Business Formation. An accountant will make sure your business is set up accurately. Registration, tax purposes, LLC etc. You can do it on your own but their are a lot of steps and it can be confusing. And you don't want to get a fine down the road because you didn't set up your business correctly. Plus, you want to build a relationship with an accountant when it time to do your taxes and if you need any financial advice. If you're serious about starting I would recommend going through a professional who can help you do it right.