I was asked to remove single-line UDF () from the book to make it easier to move the book into a macro-free environment. UDF () compares two cells "as formatted":
Public Function fEXACT(r1 As Range, r2 As Range) As Boolean
fEXACT = (r1.Text = r2.Text)
End Function

I don't need fonts, alignment, etc. If that matters, the target environment will be Excel 365. Nothing:
=D3=E3
=EXACT(D3,E3)
Job. Is there a replacement formula for UDF () ??
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