diff --git a/addons/account/models/res_currency.py b/addons/account/models/res_currency.py
index 024faf59d3a..5060337d443 100644
--- a/addons/account/models/res_currency.py
+++ b/addons/account/models/res_currency.py
@@ -36,11 +36,10 @@ class ResCurrency(models.Model):
 
     def _has_accounting_entries(self):
         """ Returns True iff this currency has been used to generate (hence, round)
-        some move lines (either as their foreign currency, or as the main currency
-        of their company).
+        some move lines (either as their foreign currency, or as the main currency).
         """
         self.ensure_one()
-        return bool(self.env['account.move.line'].search_count(['|', ('currency_id', '=', self.id), ('company_currency_id', '=', self.id)]))
+        return bool(self.env['account.move.line'].sudo().search_count(['|', ('currency_id', '=', self.id), ('company_currency_id', '=', self.id)]))
 
     @api.model
     def _get_query_currency_table(self, company_ids, conversion_date):
diff --git a/addons/account/tests/test_tax.py b/addons/account/tests/test_tax.py
index e3ef9370009..0b043c5efe7 100644
--- a/addons/account/tests/test_tax.py
+++ b/addons/account/tests/test_tax.py
@@ -13,6 +13,16 @@ class TestTaxCommon(AccountTestInvoicingCommon):
         cls.currency_data['currency'].rounding = 1.0
         cls.currency_no_decimal = cls.currency_data['currency']
         cls.company_data_2 = cls.setup_company_data('company_2', currency_id=cls.currency_no_decimal.id)
+
+        cls.currency_5_round = cls.env['res.currency'].create({
+            'name': 'Platinum Coin',
+            'symbol': 'P$',
+            'rounding': 0.05,
+            'position': 'after',
+            'currency_unit_label': 'Platinum',
+            'currency_subunit_label': 'Palladium',
+        })
+        cls.company_data_3 = cls.setup_company_data('company_3', currency_id=cls.currency_5_round.id)
         cls.env.user.company_id = cls.company_data['company']
 
         cls.fixed_tax = cls.env['account.tax'].create({
@@ -119,7 +129,7 @@ class TestTaxCommon(AccountTestInvoicingCommon):
             'amount': 0,
         })
 
-        cls.tax_5_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+        cls.tax_5_percent = cls.env['account.tax'].with_company(cls.company_data_3['company']).create({
             'name': "test_5_percent",
             'amount_type': 'percent',
             'amount': 5,