*** Attention: the instructions here apply to WHM/CPanel for websites ΝΟΤ the one for mail!
In order to create a new CPanel account in WHM you need to go to the the menu Account Functions > Create a new Account
and note of the following parameters:
Make sure to set the Remote Mail Exchanger in the Mail Routing Settings and the Use the nameservers specified at the Domain's Registrar in the DNS Settings.
*** For the mail WHM/CPanel check the "Local Mail Exchanger":