Can I use personal account to distribute the app for beta internal testing but finally get it reviewed and publish using business account?
Probably. The only issues I can see are with the bundle ID and app name; when you come to create the App Store record for the business version of the app, it will need to have a different bundle ID, and possibly a different name. Changing the bundle ID is not a problem, it just means that the beta testers will need to delete the old version rather than having it automatically replaced by the App Store version. Not a problem if the testers are a handful of people within the business, but maybe a problem if it's a wide public beta. The rules about name collisions have changed over the years; I think you will be OK if the test version has never been released on the App Store, but to be safe you might want to use a different temporary name.