Up front you need the hubs and brakes. In back you need the complete trailing arm and lower control arm assembly which has the brakes and such attatched.

Overall it's way too expensive. You can just get a fastbrakes.com front ITR-spec brake upgrade and some similar gunmetal rims for much less money. So they still have four lugnuts instead of five and you don't get nifty red 'A' centercaps. Boo hoo.

On certain other cars (S13 240SX comes to mind) doing a similar conversion is worthwile because it opens up a much larger selection of brakes. But in Honda-land, the overwhelming majority of cars have 4-lug hubs so if anything converting to 5-lug will only limit your parts choices.