The backup solution for RADIUS accounting is the same as the one for RADIUS authentication, in that your device goes through the entries in the authentication server list one by one (see chapter Chaining of backup servers. The backup entries for the accounting server should be chosen with the same care as for the authentication server: If you are using multiple backups, you will probably have to reduce the timeout/try values for the requests in order to achieve reasonable response times for the entire system.
Anmerkung: User sessions are not paused while the device sends accounting requests, which consumes additional resources in the device—in contrast to authentication. Please ensure that the time required for the selection of an accounting server* should be less than the length of an accounting cycle for interim update requests. This stops the requests from queuing up, which would result in a stack overflow.
* Number of backups x (idle timeout + number of retries)