regex based CSV parser in Java(without newline support)

CSVParser.java

import java.util.ArrayList;
import java.util.Arrays;
import java.util.List;
import java.util.regex.Matcher;
import java.util.regex.Pattern;

public class CSVParser {
    private static final Pattern p = Pattern.compile(",|[^,\"]+|\"(?:[^\"]|\"\")*\"");
    public static List<String> parse(final String line, final int max) {
	if (max == 0) {
	    return Arrays.asList(line);
	}
	final List<String> l = new ArrayList<>(max);
	final Matcher m = p.matcher(line);
	while (l.size() < max && m.find()) {
	    final String v = m.group();
	    if (v.equals(",")) {
		continue;
	    } else if (v.startsWith("\"") && v.endsWith("\"")) {
		l.add(v.substring(1,v.length()-1).replace("\"\"", "\""));
	    } else {
		l.add(v);
	    }
	}
	if (m.find()) {
	    l.add(line.substring(m.end()));
	}
	return l;
    }

    public static void main(String[] args) {
	final String line = "\",\",1,2,3,\",,,\",\"hoge\"\"hoge\",abc,\"\"";
	final String[] v = {",", "1", "2", "3", ",,,", "hoge\"hoge", "abc", ""};
	final int[] offset = {0, 4, 6, 8, 10, 16, 29, 33};
	for (int i = 0; i < 10; i++) {
	    final List<String> r = CSVParser.parse(line, i);
	    final int n = r.size() - 1;
	    assert r.size() == (i < v.length ? i + 1 : v.length): i;
	    for (int j = 0; j < n; j++) {
		assert r.get(j).equals(v[j]);
	    }
	    assert i >= v.length || line.substring(offset[i]).equals(r.get(n));
	}
    }
}