You do not need a new account for a resubmission. If you create a new account, the system will not recognize that you have already submitted and therefore, will charge you full price for the submission rather than charging you for just the resubmission. All resubmissions should be completed under the account you originally submitted under originally.
It is best practice to only have one educator account.
Remember that you are allowed to resubmit strands that 'did not meet' up to two years from the date your dossier was scored. After two years, your scores become invalid, and must resubmit all three strands ($320)