A Samsung account is needed to register and enable KME and manage all Knox Enterprise entitlements in a single place. Register for a Samsung account
Google Play account isn't necessary for enrolling the device to Microsoft Intune. But, for Android device administrator enrollments, future updates to the Intune Company Portal app may require a Google Play account on the device. Google Play account isn't required when enrolling to Google Device Owner.
For step-for-step guide, see Automatically enroll Android devices by using Samsung's Knox Mobile Enrollment
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