By default the foundation modules which depends on company module preload rules in order to filter records by the current user company.
This is not the case of account module (and analytic_account) in which by default the rule use all companies of the user (this is main company and its children).
So I propose to follow the same pattern of the majority of modules and preload rules by current user company. What do you think?
For me the current implementation is too much open. If we use current user company the users (and partners) could relax the rule group (if required) adding another lines. By now we have to modify this current rule by xml.