I rarely see a CSV that is fully implemented, and I'm not sure that SQL's import tools honour that specification anyway?
This is my understanding of how a "complex" CSV file should be written
CSV Vaule Col1 Col2 Col3
A,B,C A B C
A,"B,B,B",C A B,B,B C
A,"B,"",B",C A B,",B C
It is OK to have every column quoted, if that is easier to produce, the quoting doesn't have to be constrained to only values that need it
But, either way, CSV can't handle line breaks (well ... I can't see any reason why it should NOT - the Quote-Wrapping can handle that, but I've never come across any CSV import that didn't consider end-of-line to also be end-of-row