I don't know where you got this function but gives some very wacky and incorrect answers, e.g.
vbaRound(4,2,rUp) = 4.01 (incorrect)
vbaRound(4.725, 1, rUp) = 4.8 (incorrect)
also, what do you want to happen with negative answers, should -4.726 rounded up to 2 decimal places be -4.72 or -4.73? It...