First things first, I would download the 9.5.0-23 cia update package from that ISO site and use sysupdater to update your emunand to 9.5 (since you are using it on emunand you can ignore the warnings about FIRMLaunch and such since they only apply to installing updates to sysnand, but make sure to back up your emunand first to be safe) This step is just to make sure your emunand is as updated as it can be to avoid any potential compatibility issues that might arise.
Next, use 3DNUS to download one of two things. Either the most recent NVer update for your region (version 448) or a enable the option in 3DNUS to change the version number and download a copy of the NVer version for your current emunand version (v368 if you used sysupdater to update emunand to 9.5.0-23) and set the new version to 448 or higher. In my experience there is no negative impact to simply installing the newer version of NVer, but if you are concerned about potential compatibility issues from installing a title from a more recent firmware you can simply use a version spoofed copy of the title.
Once you have the file downloaded, move it to your sd card and use sysupdater to install it to your emunand and then restart the system. Once you have done this you can use FreeMultiPatcher to access anything other than the eshop that would sign into your NNID (FMP patches the original system version check that is still in place, updating NVer bypasses the new check during NNID sign in and setup). To access the eshop you will still need to use hans, which simply requires launching the hbl from inside emunand.
You can check this thread(
https://gbatemp.net/threads/gateway-non-hans-n3ds-e-shop-spoof-guide-testing.404653/) to find the exact title id of NVer for your region, but ONLY download NVer, not tiger. The updated tiger only works on the N3DS emunand when you boot into gateway mode using the red card.
tl;dr:
Just read it.
Most of the info is important to understanding the method so you don't mess up, but if you REALLY need a quick instruction list then here:
1.) Update emunand to 9.5.0-23 using sysupdater (not 100% necessary but a good idea for many reasons)
2.) Download and install either the latest NVer for your region (a spoofed version that shows up as v448 or higher works as well)
3.) Reboot the system.
4.) Use HANS to access the eshop and FMP to access anything else that signs into NNID or otherwise checks firmware. (HANS can be accessed from inside emunand by loading the hbl from inside emunand but keep in mind you will need to use a different payload for your emunand than the one you use for sysnand, especially if you updated emunand like I recommended.)