use XML::Parser;
...
my $p = XML::Parser->new(Style => 'Subs',...);

my %AccountLocations;
my $CurrentAccount;

$p->parsefile($xmlfile);

# Handler for <Account> start element
sub Account {
  my ($parser, $tag, %attributes) =@_;


  # store the byte-offset into the file of the required node
  if (SomeConditionMet(%attributes) {
    # remember it so we can use it for the closing tag
    $CurrentAccount = $attributes{Number}; 
    $AccountLocations{$CurrentAccount}->{Start} => $p->currentbyte()};
  }
}

# Handler for </Account> end element
sub Account_ {
  my ($p, $tag) = @_;

  # XML::Parser::current_byte is the offset in the file to the start
  # of the node. Add the length of what the parser
  # recognised to get the offset to the end of the node

  # is this the closing tag for a required account ?
  if (defined $CurrentAccount) {
    $Accounts{$CurrentAccount}->{End} = 
      $p->current_byte() + length($p->recognized_string());
    $CurrentAccount = undef;
  }
}

sub SomeConditionMet {
  my (%attributes) = @_;

  # your code goes here
  ...
}

##</code><code>##

...
use XML::Simple qw(:strict);
use IO::File;
use Carp;
...
my $XMLHandle = IO::File->new($xmlfile, O_RDONLY) or ...

foreach my $Account (keys %Accounts) {
  # get an in-memory hash representation of the fragment
  my $xml = LoadAccount($Account);

  # process the in-memory hash of this fragment
  # your code goes here
  ...
}

sub LoadAccount {
  my ($Account) = @_;

  my $length = $Accounts{$Account}->{End} -
               $Accounts{$Account}->{Start};
 
    my $xml;
    # I have removed all error handling of the read
    # and seek to simplify this example 
 
    # Jump to the required offset in the file
    $XMLHandle->seek($Accounts{$Account}->{Start}, SEEK_SET);

    $XMLHandle->read($xml, $length); 

    eval {
        # parse the XML, using XML::Simple to get the resulting data
        # structure the way you like it
        $xs = XMLin($xml,
               ForceArray => [qw(...)],
               KeyAttr    => []);
    };
 
    if ($@) {
        $croak("Account $Account :: cannot parse xml $xml - $@");
    }
 
    return $xs;
}