Step 2: Import-Csv + ForEach-Object + New-ADUser

Import-Csv -Path 'users.csv' -Encoding UTF8 | ForEach-Object {
    $params = @{
        Name                  = "$($_.GivenName)$($_.Surname)"
        GivenName             = $_.GivenName
        Surname               = $_.Surname
        SamAccountName        = $_.SamAccountName
        UserPrincipalName     = $_.UPN
        Path                  = $_.OU
        AccountPassword       = (ConvertTo-SecureString -AsPlainText $_.Password -Force)
        Enabled               = $true
        ChangePasswordAtLogon = $true
    }
    try {
        New-ADUser @params
        Write-Host "OK: $($_.SamAccountName)" -ForegroundColor Green
    } catch {
        Write-Host "NG: $($_.SamAccountName)- $($_.Exception.Message)" -ForegroundColor Red
    }
}