Option Explicit

Sub CF()
    Dim rngX As Range
    Dim c As Range
    
    Dim iRow As Long
    Dim iColumn As Long
    
    iRow = 0 'Тут менять смещение в строках (минус = вверх)
    iColumn = -2 'Тут менять смещение в колонках (минус = влево)
    
    Set rngX = Selection
    rngX.FormatConditions.Delete
    
    For Each c In rngX
        With c.FormatConditions.Add(xlIconSets)
            .IconSet = ActiveWorkbook.IconSets(xl3Arrows)
            .ReverseOrder = False
            .ShowIconOnly = False
            
            With .IconCriteria(1)
                .Icon = xlIconGreenUpArrow   'Иконка зелёная стрелка
            End With
            
            With .IconCriteria(2)
                .Icon = xlIconYellowExclamationSymbol 'Иконка жёлтый восклицательный знак
                .Type = xlConditionValueNumber
                .Operator = xlGreaterEqual
                .Value = c.Offset(iRow, iColumn).Value
            End With
            
            With .IconCriteria(3)
                .Icon = xlIconRedDownArrow
                .Type = xlConditionValueNumber 'Иконка красная стрелка
                .Operator = xlGreater
                .Value = c.Offset(iRow, iColumn).Value
            End With
            
        End With
    Next
End Sub