CVE-2026-72909 in ERPNext
Summary
by MITRE • 08/11/2026
ERPNext is a free and open source Enterprise Resource Planning tool. Prior to 15.112.0 and 16.23.0, the ReceivablePayableReport prepare_conditions path in erpnext/accounts/report/accounts_receivable/accounts_receivable.py does not apply Customer and Supplier user permissions to the Payment Ledger Entry dynamic-link party field, allowing any authenticated user to read unauthorized cross-company financial data in Accounts Receivable and Accounts Payable reports. This issue is fixed in versions 15.112.0 and 16.23.0.
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Analysis
by VulDB Data Team • 08/11/2026
The vulnerability exists within ERPNext's Accounts Receivable and Accounts Payable reporting functionality where the ReceivablePayableReport class fails to properly enforce user permissions on payment ledger entries. This occurs specifically in the prepare_conditions method located in erpnext/accounts/report/accounts_receivable/accounts_receivable.py file. The flaw allows authenticated users to bypass intended access controls by exploiting the dynamic-link party field in Payment Ledger Entries, which should be restricted based on customer and supplier user permissions. This represents a significant authorization bypass vulnerability that undermines the fundamental security model of multi-company environments where data isolation is critical for financial reporting.
The technical implementation issue stems from insufficient validation of user permissions when generating reports that reference payment ledger entries. The dynamic-link party field in Payment Ledger Entries creates a direct relationship between financial transactions and customer/supplier records without proper authorization checks. This allows any authenticated user within the system to potentially access financial data belonging to other companies or business units, particularly when viewing accounts receivable and accounts payable reports. The vulnerability is classified as a privilege escalation issue that affects the application's data access controls rather than its core functionality.
The operational impact of this vulnerability extends beyond simple data exposure to create serious financial audit and compliance risks. An authenticated attacker could potentially view sensitive financial information belonging to competitors or business partners within the same ERPNext instance, including outstanding receivables, payables, and transaction histories. This cross-company data leakage violates fundamental principles of enterprise security and could lead to competitive intelligence gathering, fraud detection issues, or regulatory compliance violations depending on the jurisdiction. The vulnerability affects all authenticated users regardless of their specific role assignments, making it particularly dangerous in multi-tenant environments.
This vulnerability aligns with CWE-284 (Improper Access Control) and represents a failure in the principle of least privilege enforcement within ERPNext's reporting system. The issue also maps to ATT&CK technique T1069.003 (Credentials from Password Stores) and T1566.001 (Phishing for Information) as attackers could leverage this weakness to gather intelligence through legitimate reporting channels. Organizations using ERPNext versions prior to 15.112.0 and 16.23.0 should immediately implement compensating controls such as network segmentation, monitoring of report access patterns, and manual verification of user permissions. The fix implemented in versions 15.112.0 and 16.23.0 properly enforces customer and supplier user permissions on the Payment Ledger Entry dynamic-link party field, ensuring that only authorized users can access relevant financial data within their designated company boundaries.