What are some best practices for error handling in VBA that mitigate the potential downsides of `On Error GoTo Resume Next`?

Best practices include: 1. **Minimize Use:** Employ `Resume Next` only for very specific, non-critical errors where skipping is the desired outcome. 2. **Immediate Check:** Always check `If Err.Number <> 0 Then` immediately after the protected statement(s) to detect if an error occurred. 3. **Clear Error Object:** Use `Err.Clear` after handling an error to prevent it from affecting subsequent checks. 4. **Limited Scope:** Use `On Error GoTo 0` as soon as possible to deactivate `Resume Next` and restore default error handling, thus protecting the rest of your procedure. 5. **Prefer `On Error GoTo Label`:** For most scenarios requiring actual error handling, `On Error GoTo Label` provides more robust control, logging, and recovery options. 6. **Avoid in Critical Sections:** Never use `Resume Next` in code sections where an error could lead to data corruption or incorrect calculations without explicit, robust recovery logic.