The Account Holder role
The most important role for the Apple Developer Program is the Account Holder. This is the user doing the actual enrollment. There can only be one Account Holder for the account and only this user has the ability to accept new Apple Terms and Agreements.
Apple ID
Before the Account Holder can enroll in the Apple Developer Program, they will need an Apple ID with two-factor authentication turned on.

Two-Factor Authentication for Apple ID
The Apple ID you create must have two-factor authentication turned on. Two-factor authentication is an extra layer of security for your Apple ID designed to ensure that you’re the only person who can access your account, even if someone knows your password.
An iOS device is required to join the Apple Developer Program.
Learn how to enable Two-Factor Authentication for your Apple ID.