Ok this is really weird but it runs in Komodo don't ask me how. The expression is what I got from using Regex::Assemble. Please let me know if there is something wrong with Komodo or the regex assemble.

use strict;
use Regexp::Assemble;

my $ra = Regexp::Assemble->new;
$ra->add( 'outlook\s+for\s+any\s+rating|(?:rating|if\s+on\s+negative|M
+icrosoft|suggesting\s+an|may\s+contain\s+statements\s+about\s+future\
+s+events\,|business\s+conditions\s+and\s+the)\s+outlook|guidance\s+(?
+:to\s+approve|facility)' );
$ra->add( '(?:authoritative|revenue\s+recognition|invaluable\s+practic
+al|valuable|regulatory|technical|under\s+the|staff\'s|judicial|SEC|FD
+A|Treasury(?:\s+Department)?|specific|implementation|their|government
+|any\s+ruling|college|absent|\s+his|interim|intrepretive|transition|a
+dministrative|procedural|related|applicable|accounting|definitive|sup
+reme\s+court|superceding|IRS|Internal\s+Revenue\s+Service|valued|EITF
+\s+accounting)\s+guidance' );
$ra->add( 'guidance\s+(?:and\s+rules|promulgated(?:\s+thereunder)?|in\
+s+SFAS)|(?:provided|issued)\s+by\s+(?:the\s+)?(?:SEC|Securities\s+and
+\s+Exchange\s+Commission|Internal\s+Revenue\s+Service|Secretary|Unite
+d\s+States|Financial\s+Accounting)' );
$ra->add( '(?:other|applicable)\s+guidance\s+issued|according\s+to\s+t
+he\s+guidance\s+contained|provide\s+guidance\s+to\s+directors|receivi
+ng\s+guidance' );
$ra->add( '(?:current|other)\s+guidance\s+(?:under|from)|assumes\s+gui
+dance\s+of\s+(?:the|a)\s+(?:company|board|talented\s+team|compensatio
+n)|guidance\s+(?:system|software|technology)' );
$ra->add( '(?:future\s+statutes|ordinances|orders|rules|regulations)\,
+\s+guidance|pursuant\s+to\s+SEC\s+guidance|Outlook\s+Pointe|guidance\
+s+line\s+of\s+credit' );
$ra->add( 'guidance\s+from\s+(?:the\s+)?(?:FDA|Financial\s+Accounting\
+s+Standards\s+Board)|(?:counsel|advice|information|circular|regulatio
+n|code)\s+and\s+guidance' );
$ra->add( 'forward\s+to\s+his\s+guidance|guidance\s+received\s+by\s+th
+e\s+Company|section\s+409A\s+transition\s+guidance|absent\s+guidance\
+s+from\s+the\s+Commission' );
$ra->add( 'the\s+guidance\s+from\s+the\s+OCA|Internal\s+Revenue\s+Serv
+ice\s+has\s+issued\s+guidance|(?:wisdom|technical\s+assistance|necess
+ary\s+supervision|leadership)\s+and\s+guidances?' );
$ra->add( 'guidance\s+(?:on|of|in)\s+(?:de\-recognition|APB\s+25|S?FAS
+\s+No\.\s+144|SFAS\s+No\.\s+(?:150|13|123)|ARB|SEC\s+Release|SOP\s+90
+\-7|Emerging\s+Issues|SAB\s+101|determining\s+whether\s+multiple)' );
$ra->add( 'provides?\s+guidance\s+(?:on\s+(?:how)?|for)\s+(?:to\s+iden
+tify|uncertain\s+tax|whether)|(?:interpretation|permits|knowledge|reg
+ulations|successor\s+statutes|policy(?:\s+statements)?)\s+(?:or|\,)\s
++guidance' );
$ra->add( 'regarding\s+management\'s\s+plans\,\s+goals\,\s+expectation
+s\,\s+guidance|To\s+obtain\s+guidance\s+on|for\s+additional\s+guidanc
+e\s+on\s+which\s+number\s+to\s+report' );
$ra->add( 'FD\s+Disclosure\s+of\s+Form\s+8\-K\s+in\s+accordance\s+with
+\s+guidance|guidance\s+document\s+promulgated|seek\s+guidance\s+from|
+employee\s+handbook\s+for\s+guidance' );
$ra->add( '(?:SAB\s+101|FIN\s+48|EITF\s+00\-14|SOP98\-\d|SFAS\s+\d\d\d
+?)\s+(?:also\s+)?provides\s+guidance(?:\s+on\s+whether|related)|Item\
+s+\d\d?\s+pursuant\s+to\s+guidance' );
$ra->add( 'guidance\s+disseminated\s+by\s+the\s+SEC|additional\s+guida
+nce\s+to\s+physicians|FASB\s+issued\s+final\s+guidance|informed\s+of\
+s+the\s+guidance\s+relating' );
$ra->add( '(?:\"projection\"|\"intend\")(?:\s+and\s+|\,)\"outlook\"|co
+mpany\s+follows\s+the\s+guidance\s+of|guidance\s+should\s+be\s+applie
+d\s+prospectively|provides\s+guidance\s+for\s+using\s+fair\s+value' )
+;
$ra->add( 'under\s+the\s+guidance\s+and\s+(?:advice\s+of|Procedures|le
+adership|counsel|support)|company\s+follows\s+the\s+guidance\s+set\+f
+orth\s+in\s+statement' );
$ra->add( 'board\s+will\s+continue\s+to\s+provide\s+guidance|guidance\
+s+requiring\s+the\s+credit|(?:directive|navigation|exemption|practice
+|judgments|doctrine|forecast)\,\s+guidance' );
$ra->add( 'guidance\s+(?:is\s+effective|which\s+allowed)|(?:comply\s+w
+ith\s+guidance\s+set\s+forth\s+by|guidance\s+available\s+from)\s+the\
+s+(?:treasury|internal\s+revenue\s+service|IRS|SEC|FASB|AICPA)' );
$ra->add( 'guidance\s+(?:prescribed|set\s+forth|issued)\s+by(?:\s+the\
+s+(?:Department|Treasury|AICPA|FASB|SEC))?|(?:action|policy|orders)\s
++or\s+guidance' );
$ra->add( 'Statements\s+in\s+this\s+press\s+release\s+concerning\s+the
+\s+company\'s\s+business\s+outlook|guidance\s+regarding\s+the\s+accep
+tance\s+of\s+gifts');
$ra->add( 'guidance\s+on\s+(?:recognizing|the\s+application|the\s+iden
+tification|when\s+to\s+assess|accounting\s+for\s+revenue)');
print $ra->re;
[download]

thanks again for the quick response