Which tab must be accessed to begin recording a new macro?

To begin recording a new macro in applications like Microsoft Excel, the Developer Ribbon Tab is essential. This tab contains specific options for advanced features, including the creation and management of macros. Within this tab, you will find the "Record Macro" button, which is necessary to initiate the macro recording process.

The Developer Ribbon is not visible by default in Excel, but it can be enabled through the application settings, making it an important area for users who want to automate repetitive tasks via macros. Accessing this tab allows users to delve into other related functionalities, such as writing code in VBA, managing existing macros, and accessing form controls.

In contrast, other tabs like the Data, Insert, and View Ribbon Tabs do not feature the specific tools related to macro creation and management. Instead, they serve different purposes, such as data manipulation, object insertion, or changing the workbook view, hence not providing the necessary functions for starting a macro recording.