Private Sub cmdFolder_Click()

Dim INN As String
Dim fso As New FileSystemObject

INN = Me.Controls("ИНН").Value
If fso.FolderExists("Z:\" & INN") Then
        Shell "explorer Z:\" & INN, vbNormalFocus
    Else
        fso.CreateFolder ("Z:\" & INN)
        Shell "explorer Z:\" & INN, vbNormalFocus
End If

End Sub

fso.CreateFolder ("Z:\Imhotep\" & INN & " " & FirmaS)

Private Sub cmdFolder_Click()

Dim INN As String, Firma As String, F As String
Dim fso As New FileSystemObject

INN = Me.Controls("ИНН").Value
Firma = Me.Controls("Название").Value
Firma = Replace_symbols(Firma)
F = Dir("Z:\" & "*" & INN, vbDirectory)

If F = "" Then
    fso.CreateFolder ("Z:\" & Firma & " " & INN)
    F = Dir("Z:\" & "*" & INN, vbDirectory)
    Shell "explorer Z:\" & F, vbNormalFocus
    Else
    Shell "explorer Z:\" & F, vbNormalFocus
End If

End Sub

Function Replace_symbols(ByVal txt As String) As String
    Dim St$, i%
    St$ = "~!@/\#$%^&*=|`"""
    For i% = 1 To Len(St$)
        txt = Replace(txt, Mid(St$, i, 1), "")
    Next
    Replace_symbols = txt
End Function