Before you stat setup Defender for endpoint account setup, You must e consider the pre-requisites to follow.

Defender Plan- 

Select the any of one plan.

1. Defender for Endpoint Plan 1
2. Defender for Endpoint Plan 2.

To get more details, Please check this link.

Licensing-

You must needed Intune and Entra License if you want to manage devices from Intune. 

If Device Management Windows device by Intune (For Servers you have to go to Defender for Servers)

• Entra P2 License required.
• Intune Suite.
• Microsoft 365 E3 or E5.
• Defender for endpoint for Plan 1 or Plan 2.

Note- If Defender policy managed by Security Center, or any other technology then only Defender for Endpoint Plan 1 or 2 required.

Roles and Permissions.

• Security Administrator.
• Global Administrator.

Supported Device

• Windows 10/11
• Windows Server 2019,2022,2025 ( Policy not managed by Intune).
• Mac OS, Linux.
• iOS / Android (Mobile Threat Defender)

Assign role to account (For Direct MDE Managed).

1. Login to https://security.microsoft.com/
2. Go to Settings => Endpoints => Roles.
3. Assign role such as 
   1. Security Admin.
   2. Security Reader.
   3. Incident Responder.