Distribution of a clients app in the App Store


New to app development. Got few questions on distribution as I am looking at costs for the client.

If you are developing apps as a freelancer for multiple clients do people typically set up an apple developer account for each client rather than using their own account?

Is it similar to setting up a separate hosting account for a client with a web app rather than hosting it yourself?

Once you release an app to the app store can you switch it between accounts or do you have to re-submit under the new account losing all reviews etc?

Pros and Cons?