Ios app transfer

Ios app transfer

I am developing an ios app for a client and would like to know that when I
go for the $99 developer program I can post the app and get all the help
but what about when I want to provide everything to the client will they
have to get another apple id and sign up again for the $99 program or will
they have to go for some other program and can the app be transferred from
my account to theirs, it is going to be a free app, so if I manage it in
the clients name is that okay. the app developed by should come as the
"company's name"