Meetings are automatically transcribed when you start recording, but you can turn transcribing off and continue recording. You can also transcribe a meeting without recording.
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From your meeting, select More actions (...) at the top, choose Record and transcribe, and then Start transcription.
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Repeat the previous and select Hide transcript or the X in the upper right corner to turn the transcribe panel off.
Select Transcript to turn it back on.
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To stop, repeat the first step and choose Stop transcription.
Note: Attendees are notified when a transcription is being done. Transcripts are posted in the meeting chat.
For more info, see View live transcription in a Teams meeting.