You can make use of MIN and IF in an array formula. For example, in
this formula:

=MIN(IF(((Bill_no =2)*(Acc_no="abc")),call_date,100000))

I want to find the earliest date in the named range "call_date" which
has an invoice number of 2 and an account number of abc, where
"Bill_no" and "acc_no" are also named ranges. A similar formula can be
used with MAX to find the latest date that meets these criteria, as
follows:

=MAX(IF(((Bill_no =2)*(Acc_no="abc")),call_date,0))

As these are array formulae, you have to use CTRL-SHIFT-ENTER instead
of just <enter to get them to work - this key combination also results
in putting curly brackets around the formula. Other criteria can be
added by *(criteria) in the first part of the formula for an AND
condition, or +(criteria) for an OR condition.

Hope this helps.

Pete