my $dir = '/var/log/cr_user';
opendir( my $dh, $dir ) or die "failed opening directory $dir: $!";
my @files = grep { ! /^\./ } readdir( $dh ); # skips dirs . and .. and all dotfiles
# faster but less readable would be something like grep { substr( $_, 0, 1 ) ne '.' ) }

##</code><code>##

foreach my $file ( @files ) {

##</code><code>##

foreach my $account ( @account ) {