Conditional Formatting: Comparing Two Sets of Data, Format if no match

I have two sets of data, one set that updates continuously, and one that is much more static and is basically used as a reference. They are located on the same sheet.

'Data Set # 1'
Column B contains user-input client codes and column F contains user-input client percentages.

'Data Set # 2' The reference set
Column M contains unique, static (not updated often) client codes. A client code cannot be entered into Column B if it's not showing in this list in column M... Each corresponding percentage for each client is listed in column P. So basically, each client has an assigned percentage.

So the Client code in M and the percentage in P are the source/reference information, so it may state that Client: AAA000 @ 20% and BBB001 @ 19%.

What I need to do it place conditional formatting in column B, where if a user enters an improper percentage for a specific client (so user enters in Column B the AAA000 client with the wrong percentage in column F, such as 10%) it will highlight the client code.

Each client code is assigned a specific percentage, so there should always be a corresponding percent that goes in column F depending on which code is entered.

BUT WAIT, THERE'S MORE!
The conditional format should also ignore blank percentages in column F. If a percentage is not entered, then it should not be highlighted.

I CANNOT USE DATA VALIDATION as much of this input may or may not be automatically entered using a VBA macro, and VBA macros do not follow validation rules, so I am required to do it this way.

Here is a sample copy of what I am trying to accomplish, including some notations as well

Bump! .