Agreement.ReadWrite.All

const options = {
	authProvider,
};

const client = Client.init(options);

const agreement = {
  displayName: 'Contoso ToU for guest users',
  isViewingBeforeAcceptanceRequired: true,
  files: [
    {
      fileName: 'TOU.pdf',
      language: 'en',
      isDefault: true,
      fileData: {
        data: 'SGVsbG8gd29ybGQ=//truncated-binary'
      }
    }
  ]
};

await client.api('/identityGovernance/termsOfUse/agreements')
	.post(agreement);

Import-Module Microsoft.Graph.Identity.Governance

$params = @{
	displayName = "Contoso ToU for guest users"
	isViewingBeforeAcceptanceRequired = $true
	files = @(
		@{
			fileName = "TOU.pdf"
			language = "en"
			isDefault = $true
			fileData = @{
				data = [System.Text.Encoding]::ASCII.GetBytes("SGVsbG8gd29ybGQ=//truncated-binary")
			}
		}
	)
}

New-MgIdentityGovernanceTermsOfUseAgreement -BodyParameter $params

# Code snippets are only available for the latest version. Current version is 1.x
from msgraph import GraphServiceClient
from msgraph.generated.models.agreement import Agreement
from msgraph.generated.models.agreement_file_localization import AgreementFileLocalization
from msgraph.generated.models.agreement_file_data import AgreementFileData
# To initialize your graph_client, see https://learn.microsoft.com/en-us/graph/sdks/create-client?from=snippets&tabs=python
request_body = Agreement(
	display_name = "Contoso ToU for guest users",
	is_viewing_before_acceptance_required = True,
	files = [
		AgreementFileLocalization(
			file_name = "TOU.pdf",
			language = "en",
			is_default = True,
			file_data = AgreementFileData(
				data = base64.urlsafe_b64decode("SGVsbG8gd29ybGQ=//truncated-binary"),
			),
		),
	],
)

result = await graph_client.identity_governance.terms_of_use.agreements.post(request_body)