I am attaching the files to reproduce this problem.
If I run the program where I set the DOMErrorHandler I get the following exception, DOM Level 1 node acc:Account. However the node pointed out is not a DOM level 1 node
java -Xbootclasspath:$CLASSPATH Test
ERRORDOM Level 1 node: acc:Account
ERRORnull
ERRORRuntime exception: DOM Level 1 node: acc:Account
ERRORnull
java.lang.RuntimeException: DOM Level 1 node: acc:Account
        at org.apache.xerces.dom.DOMNormalizer.namespaceFixUp(Unknown Source)
        at org.apache.xerces.dom.DOMNormalizer.normalizeNode(Unknown Source)
        at org.apache.xerces.dom.DOMNormalizer.normalizeDocument(Unknown Source)
        at org.apache.xerces.dom.CoreDocumentImpl.normalizeDocument(Unknown Source)
        at Test.main(Test.java:48)