Create the share with an explicit account
A share that allows Everyone is the fastest way to fail on a Mac, because guest access is disabled on macOS by default. Name the account that will connect.
New-Item -ItemType Directory 'C:\Shares\Exchange' -Force | Out-Null
New-SmbShare -Name 'Exchange' -Path 'C:\Shares\Exchange' -FullAccess 'PC01\bob'
Grant-SmbShareAccess -Name 'Exchange' -AccountName 'PC01\bob' -AccessRight Full -Force
Get-SmbShare -Name 'Exchange' | Select-Object Name,Path,Description