Index: etc/rc.d/accounting
===================================================================
--- etc/rc.d/accounting	(revision 234685)
+++ etc/rc.d/accounting	(working copy)
@@ -65,9 +65,7 @@
 	mv ${accounting_file} ${accounting_file}.0
 
 	if checkyesno accounting_enable; then
-		ln $_file ${accounting_file##*/}
-		${accounting_command} ${accounting_file}
-		unlink $_file
+		mv $_file ${accounting_file}
 	fi
 }
 
Index: sys/kern/kern_acct.c
===================================================================
--- sys/kern/kern_acct.c	(revision 234685)
+++ sys/kern/kern_acct.c	(working copy)
@@ -297,9 +297,11 @@
 			return (error);
 		}
 	}
-	acct_configured = 1;
+	if (!acct_configured) {
+		acct_configured = 1;
+		log(LOG_NOTICE, "Accounting enabled\n");
+	}
 	sx_xunlock(&acct_sx);
-	log(LOG_NOTICE, "Accounting enabled\n");
 	return (error);
 }