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A procedure or property overrides a procedure or property with an access level that prevents access by the overriding procedure or property.
For example, if a procedure is declared as Friend in one assembly, it cannot be accessed outside that assembly. If a procedure in another assembly in the same project attempts to override the Friend procedure, it cannot access it to override it.
Error ID: BC31417
To correct this error
- Move the overriding procedure or property to the same assembly as the procedure or property it is to override. - -or- 
- Remove the Overrides keyword. 
See Also
Concepts
Overriding Properties and Methods