Account creation is necessary in order to activate roku in your device. Here are the few steps to move further
Go to www.roku.com/link.
Check the create my account option.
Click on the option and enter your name, password, email id and whatever you will be asked for.
Go through to the I agree to the terms and condition.
Check out the privacy policy as well.
Click on continue button via roku.com/link.
Now a pin will be generated to purchase roku.
Now enter the billing details here.