Circular references and SUMIFS and If functions

[OssianEPPlus]

Excel works with some functions Epplus considers circular.

For example a SUMIF function in Excel is only considered circular if the cell is actually relevant to the calculation.
While Epplus throws as soon as it COULD become circular.

Consider for example:

Excel evaluates this to 44 (D2 = 10 + D4 = 34) while Epplus throws an exception when evaluating the very first argument. (Since cell D5 is within the range D2:D9.)

This seems to be because Excel checks the IF first. Or in this case, checks if row 5 has a 'mats' value. If it does there's a circular reference. Otherwise it works.

As such If you change the value from Jan to Mats on row 5 Excel ALSO counts it as a circular reference.

Arguably we should evaluate potential IF calculations before checking the range address to see if the actually relevant cells (D2,D4) are circular references.
That said a formula that has the risk to become a circular reference like this is likely to cause problems eventually anyway.

[OssianEPPlus]

This can be used as a test workbook
s761CircularReferenceWb.xlsx