diff --git a/addons/account/models/account.py b/addons/account/models/account.py
index d7613478ce6..d0acbc380c0 100644
--- a/addons/account/models/account.py
+++ b/addons/account/models/account.py
@@ -67,12 +67,11 @@ class AccountAccount(models.Model):
     @api.constrains('user_type_id')
     def _check_user_type_id(self):
         data_unaffected_earnings = self.env.ref('account.data_unaffected_earnings')
-        for company in self.mapped('company_id'):
-            account_unaffected_earnings = self.search([
-                ('company_id', '=', company.id),
-                ('user_type_id', '=', data_unaffected_earnings.id),
-            ])
-            if len(account_unaffected_earnings) >= 2:
+        result = self.read_group([('user_type_id', '=', data_unaffected_earnings.id)], ['company_id'], ['company_id'])
+        for res in result:
+            if res.get('company_id_count', 0) >= 2:
+                account_unaffected_earnings = self.search([('company_id', '=', res['company_id'][0]), 
+                                                           ('user_type_id', '=', data_unaffected_earnings.id)])
                 raise ValidationError(_('You cannot have more than one account with "Current Year Earnings" as type. (accounts: %s)') % [a.code for a in account_unaffected_earnings])
 
     name = fields.Char(required=True, index=True)