Is many changes requires to change the B4A project to B4i project?
It depends on the project type.
It will be always two different projects ...
There will always be two different projects.
The operating systems are different, this means that there exist views in one OS and not in the other and vice and versa.
The operating interface code must be rewritten. Most of common code can be reused as is.
You could put common code into modules or classes and reuse them.
The user interfaces are also somewhat different, and iOS users may have different user interface expectations than Android users.
You may have a look at the
B4i Beginner's Guide, there you find a chapter about the differences between B4A and B4i.
And you should learn how XUI works (cross platform user interfaces), you may watch
Erels' video XUI Cross Platform Example and read the
B4X XUI Booklet.