use strict;
my $str = '123|110092|ACCT|"HC Account"|"Account1||||||||||||"Mary"|||"|"||||132|"STE|504"|1253|Unspecified Account|||N||ACTV|Active||||04/30/2013|12/31/2099|||||||||||||
123|110092|ACCT|"HC Account"|"Account1||||||||||||"|Mary"|||"|"||||132|"STE|504"|1253|Unspecified Account|||N||ACTV|Active||||04/30/2013|12/31/2099|||||||||||||
123|110092|ACCT|"HC Account"|"Account1||||||||||||"|Mary|"|||"|"||||132|"STE|504"|1253|Unspecified Account|||N||ACTV|Active||||04/30/2013|12/31/2099|||||||||||||
123|110092|ACCT|"HC Account"|"Account1||||||||||||"Mary|"|||"|"||||132|"STE|504"|1253|Unspecified Account|||N||ACTV|Active||||04/30/2013|12/31/2099|||||||||||||';
my $regex = qr/^((?:(?:(?!")[^|\r\n]*|"[^"\r\n]*"(?:(?=$)|(?=\|)(?!(?:\|[^|"\r\n]*)+[^|\r\n]")))(?:$|\|))*+)(")/mp;
my $subst = '$1\\\\$2';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html