diff --git a/src/accounting/forms.py b/src/accounting/forms.py
index c749695..026130f 100644
--- a/src/accounting/forms.py
+++ b/src/accounting/forms.py
@@ -17,12 +17,15 @@
 """The forms.
 
 """
+import re
+
+from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from wtforms import StringField, ValidationError
 
 from accounting import db
 from accounting.locale import lazy_gettext
-from accounting.models import Currency
+from accounting.models import Currency, Account
 
 
 class CurrencyExists:
@@ -34,3 +37,60 @@ class CurrencyExists:
         if db.session.get(Currency, field.data) is None:
             raise ValidationError(lazy_gettext(
                 "The currency does not exist."))
+
+
+class AccountExists:
+    """The validator to check if the account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if Account.find_by_code(field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The account does not exist."))
+
+
+class IsDebitAccount:
+    """The validator to check if the account is for debit line items."""
+
+    def __init__(self, message: str | LazyString | None = None):
+        """Constructs the validator.
+
+        :param message: The optional custom error message.
+        """
+        if message is None:
+            message = lazy_gettext(
+                "This account is not for debit line items.")
+        self.__message: str | LazyString = message
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
+                and not field.data.startswith("3351-") \
+                and not field.data.startswith("3353-"):
+            return
+        raise ValidationError(self.__message)
+
+
+class IsCreditAccount:
+    """The validator to check if the account is for credit line items."""
+
+    def __init__(self, message: str | LazyString | None = None):
+        """Constructs the validator.
+
+        :param message: The optional custom error message.
+        """
+        if message is None:
+            message = lazy_gettext(
+                "This account is not for credit line items.")
+        self.__message: str | LazyString = message
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if re.match(r"^(?:[123489]|7[1234])", field.data) \
+                and not field.data.startswith("3351-") \
+                and not field.data.startswith("3353-"):
+            return
+        raise ValidationError(self.__message)
diff --git a/src/accounting/journal_entry/forms/line_item.py b/src/accounting/journal_entry/forms/line_item.py
index 2d14778..ddf198b 100644
--- a/src/accounting/journal_entry/forms/line_item.py
+++ b/src/accounting/journal_entry/forms/line_item.py
@@ -17,7 +17,6 @@
 """The line item sub-forms for the journal entry management.
 
 """
-import re
 from datetime import date
 from decimal import Decimal
 
@@ -29,6 +28,7 @@ from wtforms import StringField, ValidationError, DecimalField, IntegerField
 from wtforms.validators import DataRequired, Optional
 
 from accounting import db
+from accounting.forms import AccountExists, IsDebitAccount, IsCreditAccount
 from accounting.locale import lazy_gettext
 from accounting.models import Account, JournalEntryLineItem
 from accounting.template_filters import format_amount
@@ -105,45 +105,6 @@ class OriginalLineItemNotOffset:
                 "The original line item cannot be an offset item."))
 
 
-class AccountExists:
-    """The validator to check if the account exists."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if Account.find_by_code(field.data) is None:
-            raise ValidationError(lazy_gettext(
-                "The account does not exist."))
-
-
-class IsDebitAccount:
-    """The validator to check if the account is for debit line items."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
-                and not field.data.startswith("3351-") \
-                and not field.data.startswith("3353-"):
-            return
-        raise ValidationError(lazy_gettext(
-            "This account is not for debit line items."))
-
-
-class IsCreditAccount:
-    """The validator to check if the account is for credit line items."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if re.match(r"^(?:[123489]|7[1234])", field.data) \
-                and not field.data.startswith("3351-") \
-                and not field.data.startswith("3353-"):
-            return
-        raise ValidationError(lazy_gettext(
-            "This account is not for credit line items."))
-
-
 class SameAccountAsOriginalLineItem:
     """The validator to check if the account is the same as the
     original line item."""
diff --git a/src/accounting/option/forms.py b/src/accounting/option/forms.py
index b8824e6..9e4906b 100644
--- a/src/accounting/option/forms.py
+++ b/src/accounting/option/forms.py
@@ -17,15 +17,14 @@
 """The forms for the option management.
 
 """
-import re
-
 from flask import render_template
 from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from wtforms import StringField, FieldList, FormField, IntegerField
 from wtforms.validators import DataRequired, ValidationError
 
-from accounting.forms import CurrencyExists
+from accounting.forms import CurrencyExists, AccountExists, IsDebitAccount, \
+    IsCreditAccount
 from accounting.locale import lazy_gettext
 from accounting.models import Account
 from accounting.utils.current_account import CurrentAccount, current_accounts
@@ -33,45 +32,6 @@ from accounting.utils.options import Options
 from accounting.utils.strip_text import strip_text
 
 
-class AccountExists:
-    """The validator to check if the account exists."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if Account.find_by_code(field.data) is None:
-            raise ValidationError(lazy_gettext(
-                "The account does not exist."))
-
-
-class IsExpenseAccount:
-    """The validator to check if the account is for expense."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
-                and not field.data.startswith("3351-") \
-                and not field.data.startswith("3353-"):
-            return
-        raise ValidationError(lazy_gettext(
-            "This account is not for expense."))
-
-
-class IsIncomeAccount:
-    """The validator to check if the account is for income."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if re.match(r"^(?:[123489]|7[1234])", field.data) \
-                and not field.data.startswith("3351-") \
-                and not field.data.startswith("3353-"):
-            return
-        raise ValidationError(lazy_gettext(
-            "This account is not for income."))
-
-
 class NotStartPayableFromExpense:
     """The validator to check that a payable line item does not start from
     expense."""
@@ -143,9 +103,10 @@ class RecurringExpenseForm(RecurringItemForm):
     """The name of the recurring item."""
     account_code = StringField(
         filters=[strip_text],
-        validators=[AccountExists(),
-                    IsExpenseAccount(),
-                    NotStartPayableFromExpense()])
+        validators=[
+            AccountExists(),
+            IsDebitAccount(lazy_gettext("This account is not for expense.")),
+            NotStartPayableFromExpense()])
     """The account code."""
     description_template = StringField(
         filters=[strip_text],
@@ -165,9 +126,10 @@ class RecurringIncomeForm(RecurringItemForm):
     """The name of the recurring item."""
     account_code = StringField(
         filters=[strip_text],
-        validators=[AccountExists(),
-                    IsIncomeAccount(),
-                    NotStartReceivableFromIncome()])
+        validators=[
+            AccountExists(),
+            IsCreditAccount(lazy_gettext("This account is not for income.")),
+            NotStartReceivableFromIncome()])
     """The account code."""
     description_template = StringField(
         filters=[strip_text],