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Alright, you'll need the H22 w/ tranny (not the ATTS one), new motor mounts, axles (H22 inners with integra axles and outers), new shift cables and shifter (from the prelude/accord), resistor box for injectors and the H22 wiring harness. You're gonna have to cut and solder the harness because some things are located in different locations between the B and H series motors (i.e., alternator).
What you're talking about once you go to an H series motor you can't go back, is because you have to cut a hole in your shifter tunnel to make the prelude/accord shifter work. Once you have that big ass hole, you'd have to weld in a piece of sheet metal and cut a b-series size hole... but you can go back.
Hope this answers your question.