You can transfer clients from 2022 to 2023, yes.  In professional a box comes up when I open the 2023 program asking if I want to transfer clients from last year.  If that does not pop up you can transfer clients from last year by clicking on the Transfer button near the top of the 2023 progam and follow prompts form there.. Just a heads up, you may want to wait a while to transfer clients as this has caused a problem in the past when transferred before updates to that year's program were installed.