Setting up an iMac for sale, account setup question.

[footman]

In setting my iMac for sale I've got to the point of installing the new OS. I'm asked to set up a new account for the machine but I don't understand how I can do this if it's going to a new user.
I've read quite a few guides online but they all seem to conveniently skip this final step.
Am I missing something?

 

[ChrisD.]

That’s the point where you hand it over, they then set up a new user on it. Ensure you signed out of iCloud on it.

 

[footman]

That’s the point where you hand it over, they then set up a new user on it. Ensure you signed out of iCloud on it.

I see, I just exited the setup at that point with my fingers crossed! Signed out of everything. Thanks.