diff --git a/internal/processor/account_processor.go b/internal/processor/account_processor.go
index 6f991b5..80cfef3 100644
--- a/internal/processor/account_processor.go
+++ b/internal/processor/account_processor.go
@@ -135,10 +135,16 @@ func (p *AccountProcessorImpl) ListAccounts(ctx context.Context, req *models.Lis
 	}
 
 	filterEntity := &entities.Account{
-		OrganizationID:   organizationID,
-		OutletID:         outletID,
-		ChartOfAccountID: *req.ChartOfAccountID,
-		AccountType:      entities.AccountType(*req.AccountType),
+		OrganizationID: organizationID,
+		OutletID:       outletID,
+	}
+
+	// Apply optional filters
+	if req.ChartOfAccountID != nil {
+		filterEntity.ChartOfAccountID = *req.ChartOfAccountID
+	}
+	if req.AccountType != nil {
+		filterEntity.AccountType = entities.AccountType(*req.AccountType)
 	}
 
 	entities, total, err := p.accountRepo.List(ctx, filterEntity)