When starting a new year you have the choice between using the same document or create a new one. If you decide to create a new one, iCash lets you copy accounts, categories and bank balances from previous year. You just need to ask iCash to create a new document, give a new name and select 'iCash File' for default categories and accounts. If you also check the 'Copy balances' box, asset balances will also be copied.
By default the following data is copied: Accounts, categories, types, favorites, scheduled transactions, contacts and currencies.