Why is this an issue?

Two methods having the same implementation are suspicious. It might be that something else was intended. Or the duplication is intentional, which becomes a maintenance burden.

Private Const CODE As String = "bounteous"
Private callCount As Integer = 0

Public Function GetCode() As String
  callCount = callCount + 1
  Return CODE
End Function

Public Function GetName() As String ' Noncompliant: duplicates GetCode
  callCount = callCount + 1
  Return CODE
End Function

If the identical logic is intentional, the code should be refactored to avoid duplication. For example, by having both methods call the same method or by having one implementation invoke the other.

Private Const CODE As String = "bounteous"
Private callCount As Integer = 0

Public Function GetCode() As String
  callCount = callCount + 1
  Return CODE
End Function

Public Function GetName() As String ' Intent is clear
  Return GetCode()
End Function

Exceptions

Empty methods, methods with only one line of code and methods with the same name (overload) are ignored.