$re = '/\bAssert\.Equal\(\K\h*((?(R)[^()]*(?:\((?1)\)[^()]*)*|[^,()]*(?:\((?1)\)[^(),]*)*))\h*,\h*((?1))\h*(?=\))/';
$str = 'Assert.Equal(false, General.CashFactor.IsHighlighted());
Assert.Equal(values, General.CashFactor.GetValue());
Assert.Equal(int.Parse(General.Time.Hour.GetValue()), this.GetLocalTimeEN(int.Parse(timezone.Timezone2.Zeitverschiebung), int.Parse(hour)));';
$subst = "\2, \1";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
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 PHP, please visit: http://php.net/manual/en/ref.pcre.php