Yes, it is described in detail here: Floating-point arithmetic may give inaccurate result in Excel - Microsoft 365 AppsHi CephasOZ. Thanks for your help this worked. It was a floating point error.
=ROUND(3.2,1) + ROUND(0.1,1) = ROUND(3.3,1)
Ah, good catch! I was focusing on the question, and hadn't noticed the "VBA" in the title.@Joe4. The article uses the Excel rounding and not the VBA rounding. I am not sure if bankers rounding doesn't come into play if you use VBA rounding. WorksheetFunction.Round would be safer.