The connection can be established by the owner of the account or by their accountant. If you are a business owner and have access to your accounting software, you can easily establish the connection yourself.
Would you rather have your accountant or bookkeeper do it for you? You can invite them as a user and give them the Accountant role.
When you have created an account, go to Settings → Integrations. There, click on the logo of the software you want to connect with, and you will be redirected to your software of choice. You will need to log in once with your login credentials, and the connection will be established!