diff --git a/include/linux/acct.h b/include/linux/acct.h
index 93f46096ad4c..3e4737fa6cce 100644
--- a/include/linux/acct.h
+++ b/include/linux/acct.h
@@ -121,6 +121,7 @@ struct vfsmount;
 struct super_block;
 struct pacct_struct;
 struct pid_namespace;
+extern int acct_parm[]; /* for sysctl */
 extern void acct_auto_close_mnt(struct vfsmount *m);
 extern void acct_auto_close(struct super_block *sb);
 extern void acct_collect(long exitcode, int group_dead);
diff --git a/kernel/sysctl.c b/kernel/sysctl.c
index 5290c437f151..7635bb15f5af 100644
--- a/kernel/sysctl.c
+++ b/kernel/sysctl.c
@@ -61,6 +61,9 @@
 #include <asm/stacktrace.h>
 #include <asm/io.h>
 #endif
+#ifdef CONFIG_BSD_PROCESS_ACCT
+#include <linux/acct.h>
+#endif
 #ifdef CONFIG_CHR_DEV_SG
 #include <scsi/sg.h>
 #endif
@@ -140,10 +143,6 @@ extern int sysctl_userprocess_debug;
 extern int spin_retry;
 #endif
 
-#ifdef CONFIG_BSD_PROCESS_ACCT
-extern int acct_parm[];
-#endif
-
 #ifdef CONFIG_IA64
 extern int no_unaligned_warning;
 extern int unaligned_dump_stack;