(1) In order for credits for passing the uniform certified public accountant's examination to be recognized by the board, a candidate who has never held a certificate as a certified public accountant, or a license as a licensed public accountant in any state must have earned those credits under circumstances and conditions identical to the circumstances and conditions applicable to Montana candidates at the time those credits were earned. Those circumstances and conditions include the conditioning requirements for accumulation of examination credits, if the applicant did not pass all required parts of the examination on the first attempt.