What group access is required to access the Microsoft Teams Integration page?

It’s based on your Jira user’s management. Users need to have a status Trusted. You can change the status for them.

What type of Microsoft account is required for this integration?

For this integration, you will need to create an incoming webhook which is only possible with Microsoft Teams for Business. A prerequisite to using the business version of Microsoft Teams is that your organization is on a Microsoft 365 Business plan.