2.1.1017 Part 4 Section 18.104.22.168, MATCH
a. The standard states that if no match is found, #NUM! is returned.
In Office, #N/A is returned if no match is found.
b. The standard does not place any restrictions on the dimensions of argument lookup-array.
In Office, argument lookup-array must be an array or range with only one row or only one column, else #N/A is returned.