Threat reportData BreachTL-2026-5804
Baker Tilly Advisory Group client data breach via unnamed third-party service provider platform
Baker Tilly Advisory Group is notifying clients that an unauthorized actor obtained personal information of clients and their dependents from a platform run by an unnamed third-party service provider. Baker Tilly became aware on 2026-09-06 and finished its data review on 2026-10-28; the Texas AG portal lists 10,456 affected Texas residents, including SSNs, names and addresses.
Key facts
| Identifiers | TL-2026-5804 |
|---|---|
| Severity | HIGH |
| First disclosed | |
| Affected products | Baker Tilly Advisory Group Client data held on an unnamed third-party service provider platform |
| MITRE ATT&CK techniques | T1078 Valid Accounts, T1199 Trusted Relationship, T1213 Data from Information Repositories, T1530 Data from Cloud Storage, T1567 Exfiltration Over Web Service |
| Motivation | UNKNOWN |
| Target sectors | professional-services, accounting, finance, tax-advisory |
| Target regions | North America |
| Detection rules | 9 (1 shown free) |
| Sources | 6 cited sources |
Detection coverage
As of 2026-11-11, Threadlinqs Intelligence publishes 9 detection rule(s) for TL-2026-5804 across Splunk SPL, Microsoft KQL and Sigma, covering 8 indicator(s) of compromise. The whole corpus is readable without an account. Every threat comes with one complete detection in Splunk SPL, Microsoft KQL and Sigma, free for everyone; a free account adds daily TL Creds to unlock the rest. Paid plans add a larger daily allowance, correlation and the MCP server. Threadlinqs MCP server · View plans.
Free detection: Baker Tilly TL-2026-5804 — Third-Party Vendor Account Multi-Geo Okta Sessions (T1199/T1078)
Behaviour-first hunt for the Baker Tilly Advisory Group incident pattern (TL-2026-5804): an unauthorized actor obtained client PII from a platform run by an unnamed third-party service provider (T1199 Trusted Relationship, T1078 Valid Accounts). Alerts when a vendor/contractor/partner/service account has successful Okta sessions from two or more countries or five or more distinct IPs within 24 hours, a common sign of a shared or stolen vendor credential. The research does not publish the intrusion vector, so this is a low-assumption behavioural lead, not an IOC match.
- Languages: Splunk SPL, Microsoft KQL, Sigma
- ATT&CK: T1199, T1078
- Data sources: okta
- Severity: high
- Confidence: medium
Splunk SPL
index=okta sourcetype="OktaIM2:log" eventType="user.session.start" outcome.result=SUCCESS earliest=-24h actor.alternateId IN ("*vendor*","*contractor*","*partner*","*svc-*") | stats dc(client.ipAddress) as distinct_ips dc(client.geographicalContext.country) as distinct_countries values(client.geographicalContext.country) as countries values(client.userAgent.rawUserAgent) as user_agents min(_time) as first_seen max(_time) as last_seen by actor.alternateId | where distinct_countries>=2 OR distinct_ips>=5 | eval first_seen=strftime(first_seen,"%F %T"), last_seen=strftime(last_seen,"%F %T") | table actor.alternateId distinct_ips distinct_countries countries user_agents first_seen last_seenMicrosoft KQL
Okta_CL
| where TimeGenerated > ago(24h)
| where eventType_s == "user.session.start" and outcome_result_s == "SUCCESS"
| where actor_alternateId_s matches regex @"(?i)(vendor|contractor|partner|svc-)"
| summarize DistinctIPs=dcount(client_ipAddress_s), DistinctCountries=dcount(client_geographicalContext_country_s), Countries=make_set(client_geographicalContext_country_s, 10), UserAgents=make_set(client_userAgent_rawUserAgent_s, 5), FirstSeen=min(TimeGenerated), LastSeen=max(TimeGenerated) by actor_alternateId_s
| where DistinctCountries >= 2 or DistinctIPs >= 5
| project actor_alternateId_s, DistinctIPs, DistinctCountries, Countries, UserAgents, FirstSeen, LastSeenSigma
title: Okta Vendor or Service Account Session Start From External Address
id: 7c1e5a30-4b8d-5e21-9a3f-1d2c3b4a5f01
status: experimental
description: Detects successful Okta session starts by vendor, contractor, partner or service accounts from non-RFC1918 addresses. Static companion to the multi-geo aggregation in the SPL/KQL forms; supports third-party platform compromise triage (TL-2026-5804, Baker Tilly).
references:
- https://www.bleepingcomputer.com/news/security/baker-tilly-notifies-clients-of-data-breach-at-third-party-provider/
author: Threadlinqs Team
date: 2026/11/11
tags:
- attack.initial_access
- attack.t1199
- attack.t1078
logsource:
product: okta
service: okta
detection:
selection:
eventtype: user.session.start
outcome.result: SUCCESS
actor.alternateid|contains:
- vendor
- contractor
- partner
- svc-
filter_internal:
client.ipaddress|cidr:
- 10.0.0.0/8
- 172.16.0.0/12
- 192.168.0.0/16
condition: selection and not filter_internal
falsepositives:
- Legitimate vendor staff signing in from the vendor's own egress addresses
- Service accounts used by SaaS integrations
level: medium
Known false positives:
- Vendor staff legitimately working from several offices or travelling
- Shared vendor accounts behind a rotating corporate VPN or proxy pool
Tuning notes: Replace the account-name wildcards with your real vendor/contractor naming convention or a group lookup. Raise distinct_ips for large vendors, allow-list known vendor egress ranges, and enrich with Okta ThreatInsight or MFA factor data. Run as a 30-day baseline before alerting.
- TL-2026-5804 Entra ID Guest/Vendor Account Multi-Country Sign-Ins (T1199/T1078.004) · unlock with TL Creds
- TL-2026-5804 Bulk SharePoint/OneDrive Downloads by One User and IP (T1213) · unlock with TL Creds
- TL-2026-5804 Inbound Email Impersonating Baker Tilly Breach Notice (T1566) · unlock with TL Creds
- TL-2026-5804 Entra ID Partner Cross-Tenant Access Setting Change (T1199) · unlock with TL Creds
- TL-2026-5804 Azure Storage Account Keys Listed (T1530) · unlock with TL Creds
- TL-2026-5804 Rclone Cloud-Sync Exfiltration Command Line (T1567.002) · unlock with TL Creds
- TL-2026-5804 Bulk S3 GetObject Burst by Single Identity (T1530) · unlock with TL Creds
- TL-2026-5804 Large Outbound Upload to Consumer File-Sharing Services (T1567.002) · unlock with TL Creds
Indicators of compromise
As of 2026-11-11, Threadlinqs Intelligence tracks 8 indicators of compromise for TL-2026-5804.
Technical analysis
Baker Tilly Advisory Group, a major U.S. accounting, tax and advisory firm and member of the Baker Tilly International network (US$6.8bn revenue for 2025, 147 territories, per the network's January 2026 announcement), is sending breach notices to clients and their dependents. According to the sample individual notice cited by BleepingComputer (published 2026-11-11), Baker Tilly became aware of a potential cybersecurity incident on 2026-09-06 involving a platform operated by a third-party service provider that Baker Tilly uses to serve clients. The notice states that an 'unauthorized actor was able to obtain data relating to certain Baker Tilly clients'.
Baker Tilly completed its review of the affected data on 2026-10-28 and identified the individuals concerned. The Texas Attorney General's public breach portal lists 10,456 affected Texas residents and the data types SSNs, full names, addresses and other information. The total number of individuals affected across all states has not been disclosed, and the notice template left the specific data elements as a placeholder. No other state AG filings were reported in the source.
The third-party provider has not been named, no threat actor or ransomware/extortion group has claimed the attack (BleepingComputer found no claims), and no CVE, malware, tooling or network indicators have been published. Baker Tilly states that it contained the incident, engaged external experts, notified law enforcement, has no evidence of unauthorized activity on its own network, and knows of no identity theft or fraud tied to the exposure. Affected individuals are offered 24 months of Experian credit and identity monitoring.
Analyst note: the MITRE ATT&CK mappings are low-confidence analyst inferences based on the generic pattern of a third-party platform compromise followed by data theft; the sources do not describe the intrusion vector, tooling or exfiltration method. The incident resembles other 2026 professional-services supply-chain breaches, such as the reported EY tax practice compromise of a third-party IT service management platform, but no link between the two has been stated by any source and none is asserted here. Severity is an analyst judgment driven by the sensitivity of the exposed PII (SSNs); no CVSS applies. The IOC set is therefore limited to entity, platform and behavioral indicators rather than network or file artifacts.
MITRE ATT&CK techniques by tactic:
Initial Access
T1078 Valid Accounts; T1199 Trusted Relationship
Collection
T1213 Data from Information Repositories; T1530 Data from Cloud Storage
Exfiltration
Remediation
Immediate actions
- Affected individuals: enroll in the 24 months of Experian credit and identity monitoring offered by Baker Tilly
- Place fraud alerts or credit freezes with the major credit bureaus and review credit reports and account statements for unfamiliar activity
- Treat unsolicited contact referencing Baker Tilly, tax or advisory services as potential phishing, since names, addresses and SSNs may be in attacker hands
- Clients of Baker Tilly: request written confirmation from the firm of which data sets and which third-party platform were involved
Workarounds
- Consider an IRS Identity Protection PIN for tax filings where SSNs are exposed
- Use credit freezes in place of reliance on monitoring alone
Longer-term hardening
- Maintain an inventory of third-party platforms that hold client PII and review their access controls, MFA enforcement and logging
- Apply data minimization and retention limits to client data stored on vendor-operated platforms
- Include breach-notification, log-access and forensic-cooperation clauses in service provider contracts
- Monitor vendors for credential exposure and infostealer activity and review vendor security ratings
Affected and fixed versions
- Baker Tilly Advisory Group — Client data held on an unnamed third-party service provider platform
Vulnerable versions: Not disclosed
Timeline
- Baker Tilly International announces US$6.8bn revenue for 2025 across 147 territories, giving scale context for the firm's client base.
- Comparable incident, not linked by any source: EY sends client notices about a third-party IT service management platform compromise exposing tax data.
- Baker Tilly becomes aware of a potential cybersecurity incident involving a platform operated by a third-party service provider.
- Baker Tilly completes its review of the affected data and identifies the individuals whose information was involved.
- BleepingComputer publishes the first public report of the client notices; the provider, actor and total victim count remain undisclosed.
- Texas Attorney General portal lists 10,456 affected Texas residents with SSNs, names and addresses (reported by 2026-11-11).
Sources cited
- Baker Tilly sample individual notice (DocumentCloud) documentcloud.org · Advisory · 2026-11-11
- Texas Attorney General data security breach reports portal oag.my.site.com · Advisory · 2026-11-11
- Baker Tilly International announces record revenues of US$6.8bn bakertilly.global · Vendor report · 2026-01-14
- Baker Tilly notifies clients of data breach at third-party provider BleepingComputer · News · 2026-11-11
- Ernst & Young discloses data breach after third-party IT platform compromised (comparable incident) teiss.co.uk · News · 2026-07-13
- EY says client tax data exposed in third-party IT software breach (comparable incident) cyberinsider.com · News · 2026-07-13
Drafted by the Threadlinqs research pipeline from 6 sources; published ; last updated —.