It all depends on the sound you're looking for, but typically I'd say yes, absolutely. And equally as important is transient shaping and tuning. Keep in mind that a lot of kick samples actually have 2 keys/tones, an initial tone and a final tone. If you wish to have a long tail on your kick, tune it to the final tone, and if you shape your kick to be short and sharp, obviously tune it to the initial tone. In terms of general EQing for kicks, I tend to roll off from about 25hz and below, and depending on the sample, bring it up about 2db from about 12khz and up to give it more of a "snap". Also when layering kicks, I tend to use some basic distortion on one of them very lightly to give it a bit of a punchy crunchy feel.
Just my two cents, try for yourself