The macOS system must disable Apple ID setup during Setup Assistant.

The prompt for Apple ID setup during Setup Assistant must be disabled.

macOS will automatically prompt new users to set up an Apple ID while they are going through Setup Assistant if this is not disabled, misleading new users to think they need to create Apple ID accounts upon their first log on.

Verify the macOS system is configured to disable Apple ID setup during Setup Assistant with the following command:

/usr/bin/osascript -l JavaScript << EOS $.NSUserDefaults.alloc.initWithSuiteName('com.apple.SetupAssistant.managed')\ .objectForKey('SkipCloudSetup').js EOS

If the result is not "true", this is a finding.

Configure the macOS system to disable Apple ID setup during Setup Assistant by installing the "com.apple.SetupAssistant.managed" configuration profile.