Concept:
A two-port network can be represented using transmission parameters (ABCD parameters):
\[
\begin{bmatrix}
V_1 \\
I_1
\end{bmatrix}
=
\begin{bmatrix}
A & B \\
C & D
\end{bmatrix}
\begin{bmatrix}
V_2 \\
-I_2
\end{bmatrix}.
\]
Special conditions are used to identify whether the network is reciprocal or symmetric.
Step 1: Recall the condition for reciprocity.
For a reciprocal network,
\[
AD-BC=1.
\]
This condition is frequently used in network analysis.
Step 2: Recall the condition for symmetry.
A network is symmetric when interchanging input and output ports does not change its electrical behavior.
For a symmetric two-port network,
\[
A=D.
\]
Step 3: Identify the correct option.
Comparing with the given options,
\[
\boxed{A=D}
\]
is the required condition.
Therefore, the correct answer is option (B).