Solve: Why Conditional Formatting is highlight incorrect differences in large data sets

See attached file.
Could you explain why the data is not showing the correct differences. ( ie BI2 surnames are different they should be coloured but they are not) it also is showing cells that have no changes.
It appears the the formatting (error) has offset the result 9 rows below where the difference is.

I have entered the condition on the 2nd tab, 6 Report Template 1.0
I used the following, select full sheet [ 2nd tab, 6 Report Template 1.0 ],
home, conditional formatting, new rule, use a formula to determine which cells to format;

[ 2nd tab, 6 Report Template 1.0 ] Select first cell of the students (A1) working(f4 x 3 times remove absolute) <> ( Not equal to) change to master workings [ 1st tab, 5 Report Template 1.0 ] (A1 full or top left cell ) press f4 x 3 again remove absolute then changed the fill format {change format} red and yellow fill.

I would appreciate help solving this thank you.
I will be using this to help grade students, where I can easily identify errors to a given solution.

Regards,

Alexander

They are payroll values, I am using conditional formatting to highlight values that deviate from the master file .(the 2nd tab "6" is a test, simulating a students response to a sample question)
In this case, the first tab "5" .
The only cells that should be affected by the conditional format are PPSN and surnames.
This seems to be the case though the results are offset by 9 rows. I cannot explain this.