I teach to align the DG/MC in level, unaccelerated flight only. The errors associated with the MC in a climb/descent due to tilting of the bowl & the relative accuracy of the DG during the same phase of flight should deem it unneccessary to realign providing you have compared RWY HDG, MC, & DG on the runway prior to takeoff roll & regularly during level flight.
I teach in the U.S & Europe.