List chart of accounts (plan de cuentas)
AI agents call list_accounts to retrieve information from Mcp Ap2 without modifying anything — typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere.
This tool retrieves accounting chart-of-accounts metadata without creating, modifying, deleting, or executing any operations. It is a read-only query operation. Given the AP2 (payment protocol) context, even though financial systems are involved, the tool itself only reads account listings and poses minimal risk of misuse by an AI agent—it cannot authorize, process, or move money.
From the tool's definition Tool name 'list_accounts' and description 'List chart of accounts' both indicate retrieval of accounting data without modification. The verb 'list' is a read operation that queries existing account structure.
Documented attack patterns abuse exactly the kind of access list_accounts gives an agent:
PolicyLayer is an MCP gateway — it sits between your AI agents and Mcp Ap2, and nothing reaches the server without passing your rules. This is the rule we recommend for list_accounts:
{
"version": "1",
"default": "deny",
"tools": {
"list_accounts": {}
}
}list_accounts is read-only, so it stays allowed — but everything else on the server is denied unless you say otherwise.
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List chart of accounts (plan de cuentas). It is categorised as a Read tool in the Mcp Ap2 MCP Server, which means it retrieves data without modifying state.
Register the Mcp Ap2 MCP server in PolicyLayer and add a rule for list_accounts: allow, deny, rate-limit, or require approval. Point your MCP client at the PolicyLayer proxy URL and the rule is enforced on every call, before it reaches Mcp Ap2. Nothing to install.
list_accounts is a Read tool with low risk. Read-only tools are generally safe to allow by default.
Yes. Add a rate_limit block to the list_accounts rule in your PolicyLayer policy. For example, setting max: 10 and window: 60 limits the tool to 10 calls per minute. Rate limits are tracked per agent session and reset automatically.
Set action: deny in the PolicyLayer policy for list_accounts. The AI agent will receive a policy violation error and cannot call the tool. You can also include a reason field to explain why the tool is blocked.
list_accounts is provided by the Mcp Ap2 MCP server (@codespar/mcp-ap2). PolicyLayer sits as a proxy in front of this server to enforce policies before tool calls reach the server.
Start from Mcp Ap2, add the rest of your stack, and see everything your agents can call. Then put policy on all of it.
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1300 Mcp Ap2 tools catalogued and risk-classified — across an index of 43,000+ MCP servers.