I am trying to use the SUMPRODUCT function but can't
understand why I am getting the #N/A error? This is the
syntax that I am using:

=SUMPRODUCT((NAICS_Industry="Electric Services")*
(Auditors="PWC"))

NAICS_Industry and Auditors are named ranges. They are
both valid because I can do a COUNTIF using both ranges
and it returns the correct value.

What makes this more frustrating is that if I replace the
NAICS_Industry range with a range called SIC_Industry, it
works.

Does anyone have a clue why this would do this?