Copied from another forum...
"a1 and a4 are the same except for the ECU and a few sensors. I think it's only that the a4 uses A/F sensors instead of O2 sensors, but I'm not 100% if there are other sensors that are different. they are however 100% mechanically identical. The F23A4 engine was mainly for California, ULEV(a4) vs LEV(a1)... my only guess would be that this is due to CA strict smog laws."
That being said, you could swap the donor engine in there. My question is should you take the ECU and Engine harness along with it? I'm not sure if the wiring for the gauges and everything else is the same though.
Or is it possible that you could just swap in the block and head together without changing the ECU or anything. I dont know exactly, some one else should be able to help here, sorry.
EDIT: from wikipedia "F23A4 - This engine was used in the 1998-2002 Honda Accord ULEV models. It is substantially similar to the F23A1, but features ULEV certification with a slight reduction of power: 148 hp (108 kW) with a maximum torque of 150 lb·ft (203 Nm). This engine has a different exhaust manifold, a more restrictive intake manifold and cylinder head, and a 32-bit ECU which uses an AFR (Air Fuel Ratio) oxygen sensor when compared to the F23A1."
So the ULEV looses 2hp and 4ftlb torque, not much difference in power.