To export an IPA I believe you need a developer account.
When developing your app in XCode you can launch Organizer which is usually in the top right in the toolbar (Xcode4 only).
Go to Product > Archive. If it is unlit (disabled) you need to set up your Provisioning profile for "Release" (Click Edit Schemes where it lists your project (next to the Play and stop buttons).
In organiser you can share and submit your IPA. I am unsure if you specifically need a developer account to do this.
If your client has an account already, you can use his details, set up the provisioning profiles and then export.
Thanks
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UK-based Junior iOS developer looking for a job, or freelance projects.
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