To create a new account go to 

WHM >> Account Functions >> Create a New Account. 

To Crete new cpanel, you need to setup hosting pacakge :  https://www.ucartz.com/clients/knowledgebase.php?action=displayarticle&id=27 

After new account is created end-user will be able to access his/her own control panel at http://serverIP/cpanel/ ( or ServerIP:2082)  username and the password will be the same as you will specify on the new account creation page.
 
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