diff --git a/net/netfilter/xt_nfacct.c b/net/netfilter/xt_nfacct.c
index 6b56f4170860..d0ab1adf5bff 100644
--- a/net/netfilter/xt_nfacct.c
+++ b/net/netfilter/xt_nfacct.c
@@ -1,10 +1,7 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  * (C) 2011 Pablo Neira Ayuso <pablo@netfilter.org>
  * (C) 2011 Intra2net AG <http://www.intra2net.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 (or any
- * later at your option) as published by the Free Software Foundation.
  */
 #define pr_fmt(fmt) KBUILD_MODNAME ": " fmt