diff --git a/include/linux/acct.h b/include/linux/acct.h
index bc70e81895c0..2718c4854815 100644
--- a/include/linux/acct.h
+++ b/include/linux/acct.h
@@ -21,7 +21,6 @@
 
 #ifdef CONFIG_BSD_PROCESS_ACCT
 struct pid_namespace;
-extern int acct_parm[]; /* for sysctl */
 extern void acct_collect(long exitcode, int group_dead);
 extern void acct_process(void);
 extern void acct_exit_ns(struct pid_namespace *);
diff --git a/kernel/acct.c b/kernel/acct.c
index 3df53cf1dcd5..13706356ec54 100644
--- a/kernel/acct.c
+++ b/kernel/acct.c
@@ -70,11 +70,31 @@
  * Turned into sysctl-controllable parameters. AV, 12/11/98
  */
 
-int acct_parm[3] = {4, 2, 30};
+static int acct_parm[3] = {4, 2, 30};
 #define RESUME		(acct_parm[0])	/* >foo% free space - resume */
 #define SUSPEND		(acct_parm[1])	/* <foo% free space - suspend */
 #define ACCT_TIMEOUT	(acct_parm[2])	/* foo second timeout between checks */
 
+#ifdef CONFIG_SYSCTL
+static struct ctl_table kern_acct_table[] = {
+	{
+		.procname       = "acct",
+		.data           = &acct_parm,
+		.maxlen         = 3*sizeof(int),
+		.mode           = 0644,
+		.proc_handler   = proc_dointvec,
+	},
+	{ }
+};
+
+static __init int kernel_acct_sysctls_init(void)
+{
+	register_sysctl_init("kernel", kern_acct_table);
+	return 0;
+}
+late_initcall(kernel_acct_sysctls_init);
+#endif /* CONFIG_SYSCTL */
+
 /*
  * External references and all of the globals.
  */
diff --git a/kernel/sysctl.c b/kernel/sysctl.c
index 90fc2212b536..5421e28dbb25 100644
--- a/kernel/sysctl.c
+++ b/kernel/sysctl.c
@@ -82,9 +82,6 @@
 #ifdef CONFIG_SPARC
 #include <asm/setup.h>
 #endif
-#ifdef CONFIG_BSD_PROCESS_ACCT
-#include <linux/acct.h>
-#endif
 #ifdef CONFIG_RT_MUTEXES
 #include <linux/rtmutex.h>
 #endif
@@ -1856,15 +1853,6 @@ static struct ctl_table kern_table[] = {
 		.proc_handler	= proc_dostring,
 	},
 #endif
-#ifdef CONFIG_BSD_PROCESS_ACCT
-	{
-		.procname	= "acct",
-		.data		= &acct_parm,
-		.maxlen		= 3*sizeof(int),
-		.mode		= 0644,
-		.proc_handler	= proc_dointvec,
-	},
-#endif
 #ifdef CONFIG_MAGIC_SYSRQ
 	{
 		.procname	= "sysrq",