Does the flywheel needs to be replaced when you replace your clutch?

Yes. If it were me, I would always replace it or at least resurface it. Otherwise you may get chattering of the clutch due to the flywheel being pitted or have hot spots.

Here are some guides that will help with this:

https://www.2carpros.com/articles/how-to-replace-a-clutch

https://www.2carpros.com/articles/throw-out-bearing-replacement

https://www.2carpros.com/articles/throw-out-bearing-replacement

Below you will find the process from the manual that will provide the detail that you need as well. Please let us know if you have other questions. Thanks