"if I generate a cell using it and then open the workbook in Excel the displayed cell value is #VALUE!. However, if I look at the geneated Excel file, the formula in the cell appears to be set correctly, and if select cell and hit enter or double click the cell or hit the function button followed by OK, the cell then recalculates correctly." the same problem with SUMIF was solved through the same way as patch11827 which works fine.
Created attachment 16813 [details] This class creates the .xls file with formula COUNTIF. This class creates the .xls file with formula COUNTIF.
Retested OK in 3.1-beta1 This was probably fixed due to work on bug 44675 (var-args param count issues)