Evidence used
- No CISA KEV confirmation is currently recorded.
- A structured source references public exploit or proof-of-concept material.
- EPSS is 0.98% for the current model date.
BlackTreeCVE IntelligenceFull vulnerability report · 2026
CVE-2026-40521High confidence
FrontAccounting < 2.4.20 Path Traversal RCE via attachment upload
FrontAccounting · FrontAccounting
8.7HighCVSS 4.0
Within 7 days
Patch availableHigh technical severity with public exploit material referenced by a structured source; prioritise exposed affected systems while verifying vendor guidance.
R
Open reassessment dashboard →Operational reassessment
Published severity in operational context
Published severityHigh→Operational priority:Critical, raised one band.upgradedsince 14 Jul 2026
Compensating controls
- Validate the affected product branch and deploy the verified fixed release.
- Restrict the affected network interface to trusted sources where business-safe.
- Increase monitoring for the attack path and post-exploitation behaviour described in the report.
Verification
- Confirm that the asset runs FrontAccounting FrontAccounting and falls inside the recorded affected range.
- Verify the installed build against the product-specific fixed version after deployment.
- Validate exposure, authentication requirements and compensating controls in the actual environment.
- Reopen this reassessment when CVSS, KEV, EPSS, exploit evidence or remediation changes.
High technical severity with public exploit material referenced by a structured source; prioritise exposed affected systems while verifying vendor guidance.
Patch available01
What, why and how
FrontAccounting before 2.4.20 contains a path traversal vulnerability in the attachment upload handler that allows authenticated attackers to execute arbitrary code by uploading files with traversal sequences in the unique_name parameter. Attackers can supply path traversal sequences ../../../shell.php to write files outside the intended attachments directory into the web root, and by uploading PHP files without extension validation, achieve remote code execution as the web server user.
What
FrontAccounting before 2.4.20 contains a path traversal vulnerability in the attachment upload handler that allows authenticated attackers to execute arbitrary code by uploading files with traversal sequences in the unique_name parameter. Attackers can supply path traversal sequences ../../../shell.php to write files outside the intended attachments directory into the web root, and by uploading PHP files without extension validation, achieve remote code execution as the web server user.
Why
Attacker-controlled path data is not constrained to the intended directory before the application accesses a file.
How
An attacker operating through a network path may attempt exploitation with low privileges. If successful, the issue may execute code or commands in the affected security context.
What
FrontAccounting before 2.4.20 contains a path traversal vulnerability in the attachment upload handler that allows authenticated attackers to execute arbitrary code by uploading files with traversal sequences in the unique_name parameter. Attackers can supply path traversal sequences ../../../shell.php to write files outside the intended attachments directory into the web root, and by uploading PHP files without extension validation, achieve remote code execution as the web server user.
Why
Attacker-controlled path data is not constrained to the intended directory before the application accesses a file.
How
An attacker operating through a network path may attempt exploitation with low privileges. If successful, the issue may execute code or commands in the affected security context.
02
Exploit reality and attack path
CVSS severity, EPSS forecast probability, public exploit material and CISA-confirmed exploitation are separate signals.
Observed exploitation No confirmed evidence
?
Confirmed exploitation and public exploit material are separate signals. Attacks can occur without public proof-of-concept or exploit code.No CISA KEV match was present at the last successful refresh. This means no confirmation from that source, not proof of no exploitation.
Public PoC / exploit material Reference recorded
?
Confirmed exploitation and public exploit material are separate signals. Attacks can occur without public proof-of-concept or exploit code.CISA Vulnrichment records proof-of-concept exploitation in its SSVC data. BlackTree has not independently executed or validated exploit material.
- Likely attack path
- a network path → Improper Limitation of a Pathname to a Restricted Directory ('Path Traversal') → execute code or commands in the affected security context
- Attack surface
- Network
- Privileges required
- Low: a basic authenticated account is required
- User interaction
- None
- Attack complexity
- Low: no specialised conditions are recorded
- Security boundary
- Not a CVSS 4.0 base metric
- Weakness
?
CWE means Common Weakness Enumeration: a standard category for the underlying weakness. - CWE-22 ↗
CWE-22: Improper Limitation of a Pathname to a Restricted Directory ('Path Traversal'). The product uses external input to construct a pathname that is intended to identify a file or directory that is located underneath a restricted parent directory, but the product does not properly neutralize special elements within the pathname that can cause the pathname to resolve to a location that is outside of the restricted directory.
- CVSS vector
?
CVSS means Common Vulnerability Scoring System. The vector records the metric values used to calculate technical severity. CVSS:4.0/AV:N/AC:L/AT:N/PR:L/UI:N/VC:H/VI:H/VA:H/SC:N/SI:N/SA:NCommon Vulnerability Scoring System 4.0: the compact vector below is decoded into plain language.
AVNetworkAttack vector: The vulnerable component can be reached over a network.ACLowAttack complexity: No specialised conditions are required beyond attacker-controlled input.ATNoneAttack requirements: No additional deployment or execution condition is required.PRLowPrivileges required: The attacker needs basic user-level privileges.UINoneUser interaction: No action by another user is required.VCHighVulnerable-system confidentiality: A successful attack can cause a major loss.VIHighVulnerable-system integrity: A successful attack can cause a major loss.VAHighVulnerable-system availability: A successful attack can cause a major loss.SCNoneSubsequent-system confidentiality: No direct loss is represented by this metric.SINoneSubsequent-system integrity: No direct loss is represented by this metric.SANoneSubsequent-system availability: No direct loss is represented by this metric.- Post-exploitation / living off the land
- After compromise, an attacker may use built-in shells, scripting engines, scheduled tasks and native network utilities for discovery, persistence or movement. This is a plausible LoTL path, not evidence that it has occurred for every attack.
03
Patch and workaround
Operational remediation based on structured source evidence.
- Status
?
Patch availability is based on structured fixed-version fields and authoritative update references. If no fix is verified, check the vendor advisory before making a change. - Patch available
- Affected
- FrontAccounting: < 2.4.20
- Action
- Review the linked authoritative reference and apply the recorded fixed release appropriate to the affected product branch.
- Workaround
- No verified workaround is recorded. If business-safe, reduce exposure to the affected interface and allow only trusted sources until authoritative guidance is available.
04
Evidence and provenance
Published 29 Jun 2026 · Last source change 14 Jul 2026, 20:00 UTC · CWE-22 · Improper Limitation of a Pathname to a Restricted Directory ('Path Traversal')
CVE recordCVE.org · 5.2
CVSS sourceCNA
EPSS source FIRST · tracked since 2026-08-14
?
The date BlackTree first stored a score for this CVE from the daily FIRST EPSS feed.European sourceENISA EUVD · EUVD-2026-40083
Product sourceCNA
Remediation sourceCVE/CNA references
CWE sourceCNA
NVD statusNVD not scheduled
Core structured fields are present and their contributing authorities are shown above.
Material change intelligence
View recent updates ↗What changed after publication
No material field changes have been recorded since change tracking began. Routine source refreshes and cosmetic edits are intentionally excluded.
CVE published
Fixed release or patch reference recorded
Technical terms and abbreviations used in this report
- CVE
- Common Vulnerabilities and Exposures: the public identifier for one disclosed vulnerability.
- CVSS
- Common Vulnerability Scoring System: a technical severity framework; it is not patching priority by itself.
- EPSS
- Exploit Prediction Scoring System: FIRST's estimate of the probability that exploitation activity will be observed in the next 30 days; it is a forecast, not confirmation.
- CWE
- Common Weakness Enumeration: the standard category describing the underlying software or hardware weakness.
- CNA
- CVE Numbering Authority: an organisation authorised to assign and publish CVE records.
- CISA ADP
- Cybersecurity and Infrastructure Security Agency Authorized Data Publisher: structured enrichment added to a CVE record.
- NVD
- National Vulnerability Database: NIST's enrichment service for CVE records.
- CERT / CSIRT
- A computer security incident response team that publishes warnings or coordinates incident response.
- PoC
- Proof of concept: public material that demonstrates or helps reproduce exploitation.
- CSAF
- Common Security Advisory Framework: a machine-readable format for security advisories.
- LoTL
- Living off the land: abuse of legitimate tools or system functions during an attack.