compare two excel files and extract differences

Hello
I want to extract the difference between two excel files and save it to my Maco files sheet name (NEW_RECORDS)
File Names changes on daily basis so I am selecting Files manually

File1 have old records and File 2 have new records. I am finding the new records based upon Column C (Account IDs)
I am using vlookup before automating it

I need your suggestion to achieve it.
my code is as under

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Excellent solutions both are working fine
Learned the the way to achieve it by the code of Bo_Ry
and Jindon codes always make me amaze .

Your csv files have a different structure (different number of columns) ... :-( (?)

Originally Posted by mjr veverka

Your csv files have a different structure (different number of columns) ... :-( (?)

Same no of columns and in my case no of rows and columns does not matter because I am comparing the data based on Column C which is a common key in both files

When I run this code standalone on sample file it is working fine and same code and files apply to my Original Workbook it is giving Error 1004
No idea what to do further