Recommendations are to replace the cabin air filter every year, or every 10,000 miles, whichever comes earlier. Depending upon your locale, you may wish to replace it after pollen season, or more frequently. When you see how easy this procedure is, you won't want to postpone this. Some dealers charge up to $60 for this service, which takes an experienced tech barely 10 minutes. That's a remarkable profit.
The OEM filter is made by micronAir, either overseas or in the USA. (Note: the 2006 Honda Accord air mixer/blower uses the very same filter, so you can buy one at a Honda dealer versus an Acura dealer. You may find a drastic difference in price.) Is there a difference? None that I can tell. Fram, Bosch, Purolater, and others make suitable aftermarket filters. Is there a difference? Some minor differences, but this is a consumable, or a part that is regularly replaced for dirt buildup, so change it as often as you like.