That’s a good question. I think that at this point I would have to do some more research into it and the Churches teaching of it.
I will post my opinion on it.
I would say yes. The only way to be perfect like God is to surrender ourselves to Christ and be denpendent on the Merits of His Sacrifice on the Cross.
In the sacrament of penance the Priest connects us to the Sacrifice of Jesus as stated earlier and it is by His Sacrifice that we can have a perfect contrite Hart.
In other words it is His Grace that perfects the Sacrament. With out His Grace we would not have a Sacrament
I hope this makes sense.