HOW TO CREATE AN FTP ACCOUNT FROM CPANEL
Login to your cPanel account as a User.
In the Files section, click on FTP Accounts.
Create a New account by filling in the FTP account Username, Password and the Directory name.

Once a new account is created, it will be listed under the following section.

By clicking on the "Configure FTP client", You can view the settings for connecting to your account.
Done, you have now created an account for FTP connections.
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