Providing Account Disclosures

Are initial disclosures required to be provided when a new account is opened for a customer due to an account takeover due to fraud?

It's a new account. Yes.

1030.4(a) Delivery of account disclosures. (1) Account opening. (i) General. A depository institution shall provide account disclosures to a consumer before an account is opened or a service is provided, whichever is earlier.

So even if it is the same type of account the initial disclosures are required?

Define opening an account. You mean you are just assigning them a new account number? If that is the case, then I would not get too concerned over it as long as you are sure that they have received proper disclosures previously.