First sceduled maintenance

hello, we have our first oil change/ tune up coming in the near future. i have always done my own maintenance on my toys and cars/trucks. but here is my question, on my atv 2014 rancher with eps in the manual it says to replace all o-rinds when changing the oil filter. is this true or is it hondas way to make more money? also as far as the valves go what tools do i need ? does it need a tool? on my suzuki katana (which i have done ever since it was new in 2005) it calls for a tool but you can do with out it. i admit it is easier with it. and do both machines use the same tool and where do i find them. thanks

2014 rancher eps
2014 recon es