fix: handle UTF-8 BOM character in Bank Zero csv files

[dvdl16]

Description

• fix: handle UTF-8 BOM character in Bank Zero csv files
  • Related to HD Ticket 1223

Type of change

• Bug fix (change which fixes an issue)
• New feature (change which adds functionality)
• Breaking change (fix or feature that would cause existing functionality to not work as expected)

Tests

• Unit Tests have been updated or added, as required
• UI Tests have been updated or added, as required

Checklist:

• My code follows Naming Guidelines (DocType, Field and Variable naming)
• No Form changes / My code follows the Form Design Guidelines
• My code follows the Coding Standards of this project
• My code follows the Code Security Guidelines of this project
• I have performed a self-review of my own code
• I have commented my code, particularly in hard-to-understand areas / No comments necessary
• I have made corresponding additions/changes to the documentation
• All business logic and validations are on the server-side / No business logic or validation changes
• No patches are necessary / Migration Patches have been added to the correct subdirectory of /patches and patches.txt have been updated

User Experience:

N/A

[codecov]

Codecov Report

❌ Patch coverage is 0% with 3 lines in your changes missing coverage. Please review.

Files with missing lines	Patch %	Lines
csf_za/overrides/accounts/bank_statement_import.py	0.00%	2 Missing ⚠️
csf_za/__init__.py	0.00%	1 Missing ⚠️

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