Answer: No, you will not need to reshare the file
The Replacement file is linked to your existing file, which means the sharing permission you had setup on the existing file will be copied across to the new file.
You should not need to re-share the file with anyone who needs it; this includes your accountant, Bookkeeper or consultant. Instead, they should have the file shared with them automatically.
If this does not occur, please reshare the file with see: How To Share A File