Sub Find_Matches()
   
    Dim a, k As Integer
    k = Sheets("Как надо").UsedRange.Rows.Count
  
   For a = 2 To k
   Select Case Cells(a, 1).Value
   Case Is = Cells(a, 3).Value
    Select Case Cells(a, 2).Value
      Case Is = Cells(a, 4).Value
       Cells(a, 5).Value = "совпадает"
    Case Else: Cells(a, 5).Value = "разное количество"
   End Select
   Case Else: Cells(a, 5).Value = "нет кода"
   End Select
   Next a
End Sub

Sub Find_Matches_123()
    Dim Rng As Range, G As Variant, Q As Variant, N As Long, I As Long, J As Long
    Application.ScreenUpdating = False
    Set Rng = Sheets("Как надо").[A1].CurrentRegion
    N = Rng.Rows.Count
    For J = 2 To N
        G = Rng.Cells(J, 3)
        Q = Rng.Cells(J, 4)
        For I = 2 To N
            If Rng.Cells(I, 1) = G Then
                If Rng.Cells(I, 2) = Q Then
                    Rng.Cells(J, 5).Value = "Совпадает"
                Else
                    Rng.Cells(J, 5).Value = "Разное количество"
                End If
                Exit For
            End If
        Next
        If I > N Then Rng.Cells(J, 5) = "Нет Кода"
    Next
    Application.ScreenUpdating = True
End Sub

If dic1(key) = dic2(key) Then
    Debug.Pring "Совпадают"
Else
    Debug.Pring "Разное количество"
End If