Which still fails if the values contain escaped quotes:

    Name, Age, Address
    "James aka ""Jim"", ""licensed"" attorney", 42, "New York"

That's three values:

    James aka "Jim", "licensed" attorney
    42
    New York

And there are other possible irregularities: zero or N spaces after the comma separators; unquoted values when they're not needed; backslash-escaped special characters; escaping newlines.