How do I start an AA group?

What are the requirements to start an AA Group? Who do we contact and how do we get the guidelines?

A customary answer is that all you need to start a new group is a resentment and a coffee pot. This because most new groups get started when some in a group don't agree with something or don't like something their current group is doing.

As far as the mechanics of it, you can see the AA General Service Office Web site for:
Some A.A. Guidelines
A New Group Registration Form
(there is no requirement to register with anyone to start a new group, though many groups do)
and
A download of the pamphlet The AA Group...Where it all begins which has most of the information you would likely wonder about.

If your new group stays within AA Tradition it is free to operate in any manner it wants to. There is no greater authority in AA than the individual group. While it may seem odd, there is no AA rule book that needs to be followed to do it the right way, only the broad guidelines of The Traditions.