Round function in Excel, worksheet function vs VBA
It's a known issue. The VBA Round() function uses Banker's rounding while the spreadsheet cell function uses arithmetic rounding. Check the details here:
PRB: Round Function different in VBA 6 and Excel Spreadsheet
The workaround proposed by Microsoft is to write a custom function to get the desired results.
Banker's rounding always rounds 0.5 to the nearest even number and is standard in accounting, which is why Excel works that way. Arithmetic rounding rounds 0.5 up to the next number.