Dim rs As ADODB.Recordset
Dim sSql As String

rs = New ADODB.Recordset
'# SQL生成
sSql = "SQL文"

'# ↓ここでクライアント側を指定
rs.CursorLocation = ADODB.CursorLocationEnum.adUseClient

rs.Open(sSql, cn, adOpenDynamic, adLockOptimistic, adCmdText)