++Marshall for the post, but

• since an 'acc' value like '239876A' seems possible (per the OPed example), a string comparison should be used; and
• the OPed example wants records added to the output array if a particular key does not have a certain value, so ne should be used, e.g.,
      push @$all, $href if $href->{acc} ne '44443';
  (untested).

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