diff --git a/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py b/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
index 9851cc5a20c..a5d5b5b3be1 100644
--- a/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
+++ b/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
@@ -626,6 +626,8 @@ def get_account_details(
 	party: str | None = None,
 	rounding_loss_allowance: float = 0.0,
 ):
+	frappe.has_permission("Account", doc=account, throw=True)
+
 	if not (company and posting_date):
 		frappe.throw(_("Company and Posting Date is mandatory"))
 
diff --git a/erpnext/accounts/report/utils.py b/erpnext/accounts/report/utils.py
index 58ee9d211a6..ddbadd8a38e 100644
--- a/erpnext/accounts/report/utils.py
+++ b/erpnext/accounts/report/utils.py
@@ -146,7 +146,6 @@ def get_appropriate_company(filters):
 	return company
 
 
-@frappe.whitelist()
 def get_invoiced_item_gross_margin(
 	sales_invoice: str | None = None,
 	item_code: str | None = None,