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Function TestMonth() As Long
    Dim ws As Worksheet
    Dim lastRow As Long
    Dim currentMonthYear As String
    Dim cell As Range
    Dim counter As Long
    Set ws = ActiveSheet
    lastRow = ws.Cells(ws.Rows.Count, "A").End(xlUp).Row
    currentMonthYear = Format(Now, "MM.YY")
    counter = 0
    For Each cell In ws.Range("A1:A" & lastRow)
        Dim cellMonthYear As String
        cellMonthYear = Format(cell.Value, "MM.YY")
        If cellMonthYear <> currentMonthYear Then
            counter = counter + 1
            cell.Interior.Color = RGB(255, 0, 0)
        End If
    Next cell
    TestMonth = counter
End Function