Option Explicit

Public Sub ClickedAttachment(po_Sender As Object, po_Args As Object)
   MsgBox "Open File: " & Me.ReportControl1.FocusedRow.Record.Item(0).Value
End Sub

Private Sub Form_Load()
   With Me.ReportControl1
      .EnableMarkup = True
      .MarkupContext.SetHandler Me
      
      With .Columns.Add(.Columns.Count, "Test", 100, True)
   
      End With
      
      With .Records.Add
         With .AddItem("C:\SomeFile.txt")
            .Caption = "<TextBlock><Hyperlink Click='ClickedAttachment'><Image Source='file://C:\Five\Icons\Attach.png'/></Hyperlink></TextBlock>"
         End With
      End With
      
      .Populate
   End With
End Sub