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Default Another SUMPRODUCT Question

Hi
Not certain whether this can be done. What I am trying to do is count the
No of Accounts, the report could have many rows of the same Account No and I
only want to count it once. Would this be better done as a Pivot and link
back to that.

This is what I have
=SUMPRODUCT(--('DISPUTES REPORT'!$C$2:$C$2768=$B$3),--('DISPUTES
REPORT'!$D$2:$D$2768=$C$3),--('DISPUTES REPORT'!$E$2:$E$2768=$D$3)*('DISPUTES
REPORT'!$N$2:$N$27680))
Thank you in advance
 
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