I am doing account for 2022. but is it possible to just continue this account for year 2023 or i need to subscribe new QB for new year?

For your reference

https://quickbooks.intuit.com/learn-support/global/customer-company-settings/close-your-books-to-lock-past-transactions/01/381456

Hi there, office@rekabrick. 

I'll be happy to share some insights into your concern about subscribing to QuickBooks Online (QBO). 

You don't have to subscribe to QuickBooks Online (QBO) every year. However, you still have to pay for the renewal to keep using it. If you're trying to renew your account, please check out this guide: Renew my account subscription. 

I've added this to learn more on how to look into your billing and subscription: Update billing, payment, and subscription info in QuickBooks Online

In addition to this, here’s an article that you can read for your reference in case you need to change your billing cycle: Switch to annual or monthly billing for QuickBooks Online.

For any additional questions or other concerns with your QuickBooks Online account, please leave a reply on this thread. I'd be glad to help you out some more. Thanks.