Talk to an accountant: My understanding is that in most places you don't need an incorporated business, but that isn't the case everywhere. In terms of publish

Talk to an accountant: My understanding is that in most places you don't need an incorporated business, but that isn't the case everywhere. In terms of publishing that depends on who your client is: An established client may already have an account with Apple while a first time publisher may not. In fact some of your work might be to set that up for a new client. And in terms of copyright that would depend on your relationship with the client.