When i purchased my first EZO spruce it was in a 10 gallon nursery pot. I was advised by the seller a professional Bonsai artist to repot in the spring before buds swelling and to stage the process as follows. For the first repot i removed the excess soil from the top,( not disturbing the finer roots closer to the surface too much) and then reduced from the bottom, reducing the overall height as desired. Cut off downward roots. Cut the bottom flat. I then excavated the centre of the root ball partway creating a hollow about halfway through the remaining root ball. Next i lightly combed the soil out of the edge around the outside. Cutting away circling roots that were too long. Keeping as many roots as possible to fit in the flat. Placed and secured in an anderson flat. When placing the tree, the usual mound of bonsai soil in the centre and twisting gently to fill the centre concave area. Then using a chopstick, work the new soil between the side roots gently to ensure no air pockets. I believe it is always important to wire the tree in securely. Mist the tree and roots when working every 10 minutes or so.
Waited a year, then performed 1/2 HBR on one side.
Waited a year then performed 1/2 HBR on the other side.
This removed all the nursery soil over two complete growing seasons and replaced with Bonsai Mix. The tree never skipped a beat from repotting. I was advised that the tree was to be very healthy at the beginning of each stage or I was to delay until recovery was complete. The suggestion was that spruce were not as easy to repot as pines. One should not be as aggressive with the roots and misting during the process and for the aftercare was important.
Since that time i have used the same process for Sitka and Engleman spruce with no problems.
I have collected in the late summer early fall and repotted successfully. However, the caveat is that i provide a greenhouse ( frost protection) and extra humidity for aftercare. So artificially, i provide a longer root recovery period before dormancy. And I live in an area that has milder winters, longer falls. Zone 8b, lots of natural humidity as well.
The other extra consideration beyond humidity for spruce aftercare is the transition from shade to full sun after collection and repotting. It should be slower and much more gradual. Nick Lenz made a point of this in his book Bonsai from the Wild.