Posing with ZSpheres:

While posing with ZSpheres I decided to go with a symmetrical pose first, as this will make sculpting easier later on, as I can keep symmetry activated. I will then repose the model later on, when symmetry is deactivated, to create a more dynamic flow.
Dynamesh:

After creating the adaptive skin I further transformed the model using dynamesh, to get closer to the desired shape + adding the fins. After I was done I used the Remesher to clean up the mesh.
The face:


The next thing I did was work on the face. This is still quite low poly compared to what it will be in the end. I want to put in a lot more detail at a later stage