First step is creating account. We will need your e-mail address to send activation link, we will not store it or use it in any way. The public name will be used to undersign your forum posts and global ranking entries - you won't be able to change it later, so choose wisely.
Next step will determine the details of your game. Apart from game mode you choose name of your team, what country and what division you will start in (each country league is split into 3 divisions, 12 teams each). Additional parameters will determine the difficulty level. If it is your first game we strongly advise to choose "easy", not because we doubt your abilities, it's just the game could be very depressing on the first season when you start to build your team from the scratch and the match results are not great.
Starting budget also in a way is difficulty setting - you can choose from 6 different settings from 25 million to just 100 thousand.
Player skills parameter also, in a way, sets the difficulty level. There are two settings: realistic and universal. Universal means that whichever country you will choose your players will have similar starting skills (f.e. player from Brazil and Andorra has same chance to have skills level 10), while realistic setting adapts the potential skills to the level of the country in real world (so player from Brazil will most likely has higher skills and it is unlikely that player from Andorra will have skills level 10).
Once you establish your club your first task is to hire the players you need to fill the starting eleven. Remember that the budget you have available will have to cover not only the cost of the transfers, but also their future wages. Once you have enough players you can choose lineup and play your first round.
Wherever you will decide to hire players from transfer market, scout amateur players and invest money on stadium improvements or use agency to fill the team at the beginning is completely up to you, just keep in mind that your budget is limited.
If you don't want to start game with empty squad you can use the scouting agency that will provide you with 15 players to begin with. They will not be great, but they will be available after a single click.