2.1.933 Part 4 Section 18.104.22.168, COUNTIFS
a. The standard specifies a count-range argument.
Office does not accept a count-range argument.
b. The standard specifies that selection-criteria-1 is the first range of cells to be counted.
Office specifies that selection-criteria-1 is in the form of a number, expression, cell reference, or text that define which cells will be counted.