diff --git a/usr.sbin/periodic/etc/daily/310.accounting b/usr.sbin/periodic/etc/daily/310.accounting
--- a/usr.sbin/periodic/etc/daily/310.accounting
+++ b/usr.sbin/periodic/etc/daily/310.accounting
@@ -18,6 +18,11 @@
 	    echo '$daily_accounting_enable is set but /var/account/acct' \
 		"doesn't exist"
 	    rc=2
+	elif [ $(sysctl -n kern.acct_configured) -eq 0 ]
+	then
+	    echo '$daily_accounting_enable is set but' \
+	    'process accounting is not active'
+	    rc=2
 	elif [ -z "$daily_accounting_save" ]
 	then
 	    echo '$daily_accounting_enable is set but ' \