In general, Sora accounts follow student accounts. This means that when a student moves up to the next grade in the school system, Sora will also bump them up to the next grade level as well. Check with your IT staff to determine the date when students age up to the next grade.
In most cases, students that already have accounts on Sora will not have to create new accounts when they move up a grade level, switch from elementary to middle school, from middle school to high school, etc. This may only happen when a school/district uses multiple types of authentication (which is not common).