Title: Formation of an accretion flow in tidal disruption events Abstract: After the star has been tidally disrupted by the black hole, the debris forms an elongated stream, half of which falls back near the compact object. Owing to different sources of dissipation, this returning matter evolves at later times into a more circular structure to eventually form an accretion flow. Although no clear consensus has yet been reached about this stage of evolution, I will review the different ongoing efforts in this direction. An important dissipation mechanism consists in a self-crossing shock experienced by the stream due to relativistic apsidal precession, although this collision may be delayed for a rotating black hole. Local simulations find that the outcome of this interaction is a quasi-spherical expansion of the shocked gas due to radiation pressure that can unbind a fraction of the mass. Investigating the subsequent global hydrodynamical evolution is numerically challenging and has therefore only been studied under simplifying assumptions. These works find that additional dissipation takes place that ultimately results in the formation of a thick and extended torus. The debris may take a long time to settle into this final configuration, with the possibility of retaining significant eccentricities. Importantly, this picture of disc formation drastically differs from that assumed in pioneering investigations. During this process, the circularizing shocks significantly heat the stellar matter that likely produces the first light observable from these events. The resulting gas distribution sets the initial configuration, from which the matter subsequently gets viscously accreted onto the black hole.