encoding specified in XML declaration is incorrect at line 1, column 30, byte 30:
<?xml version="1.0" encoding="utf-16"?>

##</code><code>##

<?xml version="1.0" encoding="utf-16"?>
##</code><code>##

#!/usr/bin/perl

use strict;
use warnings;

use XML::XPath;

      
my $xp = XML::XPath->new(filename => '/xml_test.xml');

foreach my $row ($xp->findnodes('/HOME/Account')) {

  my $nodeset = $row->find('Record');
  
  foreach my $node ( $nodeset->get_nodelist ) {
    
    my $account = $node->find( 'accnumber')->string_value;
    print "\n $account \n";
   
   }


}