The OP only wanted to know when the counter accumulator = 1.
Lancie1, the .DN bit will be set true whenever the counter accumulator is >= 1, even if the rung is false. The rung comment you have attached to rung 1 is misleading. The .DN bit will be set for ALL situations where .ACC >= .PRE, regardless of the actual values. Setting a PRE of 1 does not stop the counter counting past that value.
cwal61, same comment, to get to = 1, you would have to interrogate all 16 bits of the .ACC value to determine if it is = 1.
Therefore, EQU is the best way to test for .ACC = 1
Hojland - inspecting bit 0 of the .ACC will only tell you if the count is ODD, (bit 0 On), or EVEN, (bit 0 Off). Inspecting bit 1 tells you very little about the accumulator value, you will not know whether it is odd, even. However, if bit 1 is on, the counter accumulator cannot be equal to 1. The converse, however, is not a true statement.
dbh6 posted what I consider to be the best answer, given what was stated in the OP