You only need one registered account. you can develop - publish the application as much as you want.
1. Development
Build your app with the iOS SDK and rich technical resources at the iOS Developer Center.
2. Test
Test and debug your code on iPad, iPhone, and iPod touch to complete your applications.
3. Distribute Test and debug your code on iPad, iPhone and iPod touch to complete your applications.
The iOS Developer Program provides you with the ability to distribute your applications on the App Store. Offer your free or commercial apps to millions of iPad, iPhone, and iPod touch customers worldwide. Expand your appβs revenue streams on the App Store with in-app purchases, iAd rich ads, volume purchases, etc.
https://developer.apple.com/programs/ios/
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