должно быть либо:
=COUNTIFS(
IMPORTRANGE("1Oo_s92eD9EnTdqR7Z1T85vOd6sCxyjvZZX1hECJO7Pg", "Furniture Campaign!H:H"),
"Legal - CSA CUL*",
IMPORTRANGE("1Oo_s92eD9EnTdqR7Z1T85vOd6sCxyjvZZX1hECJO7Pg", "Furniture Campaign!M:M"),
"Pending QA/Upload")
или:
=SUM(IFERROR(COUNTIF(
IMPORTRANGE("1Oo_s92eD9EnTdqR7Z1T85vOd6sCxyjvZZX1hECJO7Pg", "Furniture Campaign!H:H"),
"Legal - CSA CUL*")),
IFERROR(COUNTIF(
IMPORTRANGE("1Oo_s92eD9EnTdqR7Z1T85vOd6sCxyjvZZX1hECJO7Pg", "Furniture Campaign!M:M"),
"Pending QA/Upload")))