Rounding in SQL

SELECT ROUND(235.415, 2)
-- 235.420

SELECT ROUND(235.415, 0)
-- 235.000

SELECT ROUND(235.501, 0)
-- 236.000

SELECT ROUND(235.499, 0)
--235.000

SELECT ROUND(NULL, 0)
-- NULL

Example:

SELECT 
	* 
FROM 
	[dbo].[tblItem]
WHERE 
	ROUND([PricePerUnitSale], 2) <> [PricePerUnitSale]

Source:

https://docs.microsoft.com/en-us/sql/t-sql/functions/round-transact-sql?view=sql-server-2017