If you maintain M&P well, there is nothing really more to replace than:
- recoil assembly
- striker assembly
- trigger return spring
- sear spring
- magazine spring / follower
Of course all other parts may need to be eventually replaced, as
VikingDude posted, but I'm not sure if you really need to keep them ready on you all the time.
Everything is available here:
Smith & Wesson Parts
(this is my favourite M&P part supplier)