>Be that as it may, it's still possible that my approach would circumvent the problem. If an Error event is triggered at all, you shouldn't need to depend on a non-local RETURN TO ... in this situation. A normal return from the Error handler to the offending code would suffice. Then you can invoke the appropriate context-specific error handling logic in normal code, after the Error handler is off the stack. The only time I use RETURN TO ... is for special cases of unanticipated errors, or if the user deliberately requests an Abort.
Well, I can't apply such logic whenever we will use a COUNT function. We also do not control other programmers. So, some of them may use a COUNT and forget to include such implementation. It need to be control at the upper level.