Scope all controller account lookups by CompanyId (defense-in-depth sweep)

Completes the read-path defense-in-depth pass flagged in the accounting audit:
every Accounts lookup in a controller now carries an explicit CompanyId predicate,
matching the standing rule in CLAUDE.md ("every FindAsync/GetAllAsync must include
an explicit CompanyId"). ~19 lookups across 12 controllers:

  - Tier 1 (write-path): AccountsController duplicate account-number check (Create/Edit)
  - Tier 2 (dropdowns/lists): Accounts (Index/year-end/parent), BankReconciliations,
    Bills (bank list + receipt scan + suggest), Budgets, CatalogItems, Expenses,
    FixedAssets, Inventory, JournalEntries chart dropdown, Vendors
  - Tier 3 (accountIds.Contains display maps): JournalEntries/Reports/VendorCredits
    detail views, scoped via the in-scope entity's CompanyId for uniformity

companyId source per controller: _tenantContext where available, else the in-scope
entity's CompanyId, else the current user. Build clean; 291 unit tests pass.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

docs/ACCOUNTING_AUDIT.md

@@ -118,13 +118,17 @@ Verification of O3+O4: `dotnet build` clean; `dotnet test tests/PowderCoating.Un
 
 ---
 
-## Remaining (non-O1–O4) — known lower-risk follow-up
-Pure **read-path dropdown/display** account lookups still rely on the global tenant filter (correct for
-non-SuperAdmin; only a SuperAdmin acting inside a company could see another tenant's accounts in a picker).
-These are app-wide, not specific to the accounting posting path, e.g. `VendorCreditsController`
-PopulateDropdowns/Details, `BillsController` PopulateDropdowns and Index/edit account lists,
-`ExpensesController` filter + categorization pickers. Tracked here so they aren't mistaken for a regression;
-fold into a broader defense-in-depth pass if/when desired.
+## Read-path account lookup sweep (Tier 1–3) — **RESOLVED**
+Completed the app-wide defense-in-depth pass: every `Accounts` lookup in a controller now carries an
+explicit `CompanyId` predicate, matching the standing rule in CLAUDE.md. ~19 lookups across 12 controllers:
+- **Tier 1 (write-path validation):** `AccountsController` duplicate account-number check on Create/Edit.
+- **Tier 2 (dropdowns/lists):** `AccountsController` (Index/year-end/parent dropdown), `BankReconciliations`,
+  `Bills` (bank list + receipt-scan + suggest), `Budgets`, `CatalogItems`, `Expenses`, `FixedAssets`,
+  `Inventory`, `JournalEntries` (chart dropdown), `Vendors`.
+- **Tier 3 (`accountIds.Contains` display maps):** `JournalEntries` Details, `Reports` budget vs actual,
+  `VendorCredits` Details — scoped via the in-scope entity's `CompanyId` for uniformity.
+`companyId` source per controller: `_tenantContext.GetCurrentCompanyId()` where available, else the
+in-scope entity's `CompanyId`, else `_userManager` current user. Build clean; 291 unit tests pass.
 
 ## Status
 All audit findings **O1–O4 are resolved** on `dev`. Original audit numbering #1–3/#5/#6/#8 remains

src/PowderCoating.Web/Controllers/AccountsController.cs

@@ -55,7 +55,8 @@ public class AccountsController : Controller
     // GET: /Accounts
     public async Task<IActionResult> Index()
     {
-        var accounts = await _unitOfWork.Accounts.GetAllAsync(false, a => a.ParentAccount);
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId, false, a => a.ParentAccount);
 
         var dtos = _mapper.Map<List<AccountListDto>>(accounts.OrderBy(a => a.AccountNumber).ToList());
 
@@ -134,7 +135,7 @@ public class AccountsController : Controller
             var currentUser = await _userManager.GetUserAsync(User);
 
             // Check for duplicate account number
-            var existing = await _unitOfWork.Accounts.FindAsync(a => a.AccountNumber == dto.AccountNumber);
+            var existing = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == currentUser!.CompanyId && a.AccountNumber == dto.AccountNumber);
             if (existing.Any())
             {
                 ModelState.AddModelError(nameof(dto.AccountNumber), "An account with this number already exists.");
@@ -213,7 +214,7 @@ public class AccountsController : Controller
 
             // Check duplicate number (excluding self)
             var existing = await _unitOfWork.Accounts.FindAsync(
-                a => a.AccountNumber == dto.AccountNumber && a.Id != id);
+                a => a.CompanyId == account.CompanyId && a.AccountNumber == dto.AccountNumber && a.Id != id);
             if (existing.Any())
             {
                 ModelState.AddModelError(nameof(dto.AccountNumber), "An account with this number already exists.");
@@ -472,7 +473,7 @@ public class AccountsController : Controller
         }
 
         // Load all active accounts with balances
-        var accounts = (await _unitOfWork.Accounts.FindAsync(a => a.IsActive)).ToList();
+        var accounts = (await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive)).ToList();
 
         var revenueAccounts = accounts.Where(a => a.AccountType == AccountType.Revenue).ToList();
         var expenseAccounts = accounts.Where(a =>
@@ -616,7 +617,8 @@ public class AccountsController : Controller
     /// </summary>
     private async Task PopulateDropdownsAsync(int? excludeId = null)
     {
-        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => excludeId == null || a.Id != excludeId.Value);
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && (excludeId == null || a.Id != excludeId.Value));
 
         ViewBag.ParentAccounts = allAccounts
             .OrderBy(a => a.AccountNumber)

src/PowderCoating.Web/Controllers/BankReconciliationsController.cs

@@ -365,8 +365,9 @@ public class BankReconciliationsController : Controller
 
     private async Task PopulateAccountDropdownAsync()
     {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
         var accounts = await _unitOfWork.Accounts.FindAsync(
-            a => a.IsActive
+            a => a.CompanyId == companyId && a.IsActive
               && (a.AccountSubType == AccountSubType.Checking
                || a.AccountSubType == AccountSubType.Savings
                || a.AccountSubType == AccountSubType.Cash));

src/PowderCoating.Web/Controllers/BillsController.cs

@@ -453,10 +453,11 @@ public class BillsController : Controller
 
         // Payment form defaults
         var bankAccounts = (await _unitOfWork.Accounts.FindAsync(
-            a => a.AccountSubType == AccountSubType.Cash ||
+            a => a.CompanyId == bill.CompanyId &&
+                (a.AccountSubType == AccountSubType.Cash ||
                  a.AccountSubType == AccountSubType.Checking ||
                  a.AccountSubType == AccountSubType.Savings ||
-                 a.AccountSubType == AccountSubType.CreditCard))
+                 a.AccountSubType == AccountSubType.CreditCard)))
             .OrderBy(a => a.AccountNumber)
             .ToList();
 
@@ -1077,7 +1078,8 @@ public class BillsController : Controller
             return Json(new { success = false, error = "File must be under 10 MB." });
 
         // Load expense accounts for matching
-        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
         var expenseAccounts = allAccounts
             .Where(a => a.AccountType == AccountType.Expense ||
                         a.AccountType == AccountType.CostOfGoods ||
@@ -1097,7 +1099,6 @@ public class BillsController : Controller
         var imageBytes = ms.ToArray();
 
         var result = await _accountingAi.ScanReceiptAsync(imageBytes, receiptImage.ContentType, expenseAccounts);
-        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
         var userId = User.FindFirst(System.Security.Claims.ClaimTypes.NameIdentifier)?.Value ?? "";
         await _usageLogger.LogAsync(companyId, userId, AppConstants.AiFeatures.ReceiptScan, inputLength: (int)receiptImage.Length);
         return Json(result);
@@ -1124,7 +1125,8 @@ public class BillsController : Controller
         // Load expense accounts if not supplied
         if (!request.AvailableAccounts.Any())
         {
-            var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+            var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+            var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
             request.AvailableAccounts = allAccounts
                 .Where(a => a.AccountType == AccountType.Expense ||
                             a.AccountType == AccountType.CostOfGoods ||

src/PowderCoating.Web/Controllers/BudgetsController.cs

@@ -246,8 +246,9 @@ public class BudgetsController : Controller
 
     private async Task<List<Account>> GetBudgetableAccountsAsync()
     {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
         var accounts = await _unitOfWork.Accounts.FindAsync(
-            a => a.IsActive && (a.AccountType == AccountType.Revenue || a.AccountType == AccountType.Expense));
+            a => a.CompanyId == companyId && a.IsActive && (a.AccountType == AccountType.Revenue || a.AccountType == AccountType.Expense));
         return accounts.OrderBy(a => a.AccountNumber).ToList();
     }
 

src/PowderCoating.Web/Controllers/CatalogItemsController.cs

@@ -670,7 +670,8 @@ namespace PowderCoating.Web.Controllers
                 return;
             }
 
-            var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+            var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+            var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
 
             var revenueAccounts = accounts
                 .Where(a => a.AccountType == PowderCoating.Core.Enums.AccountType.Revenue)

src/PowderCoating.Web/Controllers/ExpensesController.cs

@@ -105,8 +105,9 @@ public class ExpensesController : Controller
         ViewBag.To = to?.ToString("yyyy-MM-dd");
         ViewBag.TotalAmount = dtos.Sum(e => e.Amount);
 
+        var legacyUser = await _userManager.GetUserAsync(User);
         var expenseAccounts = (await _unitOfWork.Accounts.FindAsync(
-                a => a.IsActive &&
+                a => a.CompanyId == legacyUser!.CompanyId && a.IsActive &&
                     (a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods)))
             .OrderBy(a => a.AccountNumber)
             .ToList();
@@ -479,7 +480,8 @@ public class ExpensesController : Controller
 
         if (!request.AvailableAccounts.Any())
         {
-            var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+            var currentUser = await _userManager.GetUserAsync(User);
+            var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == currentUser!.CompanyId && a.IsActive);
             request.AvailableAccounts = allAccounts
                 .Where(a => a.AccountType == AccountType.Expense ||
                             a.AccountType == AccountType.CostOfGoods)

src/PowderCoating.Web/Controllers/FixedAssetsController.cs

@@ -313,7 +313,8 @@ public class FixedAssetsController : Controller
 
     private async Task PopulateAccountsAsync()
     {
-        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
         var list = accounts.OrderBy(a => a.AccountNumber).ThenBy(a => a.Name).ToList();
 
         ViewBag.AssetAccounts = list

src/PowderCoating.Web/Controllers/InventoryController.cs

@@ -1640,7 +1640,7 @@ public class InventoryController : Controller
             new SelectListItem { Value = "rolls", Text = "Rolls" }
         };
 
-        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
 
         ViewBag.InventoryAccounts = accounts
             .Where(a => a.AccountType == AccountType.Asset

src/PowderCoating.Web/Controllers/JournalEntriesController.cs

@@ -118,7 +118,7 @@ public class JournalEntriesController : Controller
 
         // Load account names for lines
         var accountIds = je.Lines.Select(l => l.AccountId).Distinct().ToList();
-        var accounts   = await _unitOfWork.Accounts.FindAsync(a => accountIds.Contains(a.Id));
+        var accounts   = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == je.CompanyId && accountIds.Contains(a.Id));
         ViewBag.AccountMap = accounts.ToDictionary(a => a.Id, a => $"{a.AccountNumber} – {a.Name}");
 
         // Reversal metadata
@@ -474,7 +474,8 @@ public class JournalEntriesController : Controller
 
     private async Task PopulateAccountDropdownAsync()
     {
-        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
         ViewBag.AccountSelectList = accounts
             .OrderBy(a => a.AccountNumber)
             .Select(a => new SelectListItem

src/PowderCoating.Web/Controllers/ReportsController.cs

@@ -2558,7 +2558,7 @@ public class ReportsController : Controller
 
         // Load account metadata for budget lines
         var accountIds = budget.Lines.Select(l => l.AccountId).Distinct().ToList();
-        var accounts   = (await _unitOfWork.Accounts.FindAsync(a => accountIds.Contains(a.Id)))
+        var accounts   = (await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == budget.CompanyId && accountIds.Contains(a.Id)))
             .ToDictionary(a => a.Id);
 
         var rows = new List<BudgetVsActualRow>();

src/PowderCoating.Web/Controllers/VendorCreditsController.cs

@@ -132,7 +132,7 @@ public class VendorCreditsController : Controller
             .Select(l => l.AccountId!.Value)
             .Distinct()
             .ToList();
-        var accounts = await _unitOfWork.Accounts.FindAsync(a => accountIds.Contains(a.Id));
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == vc.CompanyId && accountIds.Contains(a.Id));
         ViewBag.AccountMap = accounts.ToDictionary(a => a.Id, a => $"{a.AccountNumber} – {a.Name}");
 
         // Load bills referenced by applications
@@ -357,8 +357,9 @@ public class VendorCreditsController : Controller
 
     private async Task PopulateDropdownsAsync()
     {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
         var vendors  = await _unitOfWork.Vendors.FindAsync(v => v.IsActive);
-        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && a.IsActive);
 
         ViewBag.VendorList = vendors
             .OrderBy(v => v.CompanyName)

src/PowderCoating.Web/Controllers/VendorsController.cs

@@ -463,8 +463,9 @@ public class VendorsController : Controller
 
     private async Task PopulateExpenseAccountsAsync()
     {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
         var accounts = (await _unitOfWork.Accounts.FindAsync(
-                a => a.IsActive && (a.AccountType == AccountType.Expense ||
+                a => a.CompanyId == companyId && a.IsActive && (a.AccountType == AccountType.Expense ||
                                     a.AccountType == AccountType.CostOfGoods ||
                                     a.AccountType == AccountType.Asset)))
             .OrderBy(a => a.AccountNumber)