Create sheet if it doesn't exist problem

[Jomathr]

Good evening everyone,

I have a piece of code that check if the sheet exist or not and create it if it doesn't:

For Each cAcc In Range(LastAccount).Cells    
    If Mid(cAcc.Value, 10, 3) = "112" Then
        SheetName = "Conc_" & cAcc.Value
        On Error Resume Next
        Set wsAcc = Sheets(SheetName)
        If Not wsAcc Is Nothing Then
            Worksheets("Conc_" & cAcc.Value).Visible = True
            reclcick = True
        Else
        Sheets("Template_Conc_Bank").Visible = True
        Sheets("Template_Conc_Bank").Copy After:=ActiveWorkbook.Sheets("Template_Conc_Bank")
        Sheets("Template_Conc_Bank (2)").Select
        Sheets("Template_Conc_Bank (2)").Name = "Conc_" & cAcc.Value
        Range("ConcAccountNo") = cAcc.Value
        Range("ConcAccountName") = cAcc.Offset(0, -1).Value
        Sheets("Template_Conc_Bank").Visible = False
        Set wsAcc = Nothing
        End If
    End If
Next cAcc

If none of the sheets are created it works really well and create all the sheets corresponding to the condition. But if I add one account to the list that respect the condition "112" then it doesn't create the sheet. the problem seem to be happening in that bit:

Set wsAcc = Sheets(SheetName)
If Not wsAcc Is Nothing Then

Even thought I reset the wsAcc it doesn't seem like it reset correctly and detect the new account as thought it already exist even if it doesn't.

Anyone have any clue why?

Thank you in advance for the help