What do you mean by required?

You won't get an error if you dont do it. And depending on what you do with your query window/connection to the DB, you might not even notice a difference in not re-setting it. This is because it only affects the connection your query/procedure is running on.

But it is still probably a good idea to set it back to off, that way your procedure leaves the settings in the same state they were in when it started.

Otherwise, if you are running multiple queries/procedures one after the other in the same query window (or connection), you won't be able to assume what NOCOUNT is set to when the procedure/query begins without knowing what every preceding query/procedure does with it.

In practice, this will likely make little difference. In theory, its better to set it back to off.