Adding condition to existing formula

I have an existing formula that I am using, however, I need to add another condition to it but am unsure on where to add into the formula to make it work correctly. Any help would be greatly appreciated.

I need to add (NEW!$H2:$H65000="MBA.ACC")

to

=SUM(IF(FREQUENCY(IF(LEN(NEW!$C$2:$C$65000)>0,MATCH(NEW!$C$2:$C$65000,NEW!$C$2:$C$65000,0),""), IF(LEN(NEW!$C$2:$C$65000)>0,MATCH(NEW!$C$2:$C$65000,NEW!$C$2:$C$65000,0),""))>0,1))

Thanks in advance.

So, it seems you're trying to count unique items in C (non blank/null) where H is "MBA ACC", correct ?

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or, with SUMPRODUCT

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Both are as inefficient as each other... irrespective of which you use you should look to limit the range you're referencing - as is the above are processing hundreds of thousands of cells in an iterative manner.

Both work when tested so the implication is source data to which we have no access.

In an attempt to identify the problem - what does the below return ?

=COUNTIFS(NEW!$C$2:$C$65000,"?*",NEW!$C$H$2:$H$65000,"MBA ACC")

The fact it returns 0 tells you have zero rows in your dataset that meet the criteria -- I'm assuming NEW Column C contains text ?
[the countifs was not a solution - merely a means of identifying the problem - ie you have no data that satisfies your requirements]

What does the below return ?

=COUNTIF(New!H$2:$H$65000,"MBA ACC")

If you would prefer I leave this for someone else I am happy to do so - just say.

OK error on my part - I misread the MBA.ACC - ie used space rather than period between the strings - modify the earlier suggestions accordingly.