You need to look at every single variable that makes up your Bing account. This is not only information that you submit to Bing when setting up your account, but the details of your campaign and how you access the Bing site.
Once you figure out all of the above, you need to ensure that everything is changed with each account you create. Bing are able to link you to a previously suspended account with the smallest amount of information.
This is one of the most commonly asked questions on here and one that no one should answer. If someone was to post a working VCC, it would get used, abused and closed down in no time.
If you want to find a working VCC, then you need to test, test and test. This means finding non-mainstream VCC providers and testing them with a newly set up account.