diff --git a/libexec/rc/rc.conf b/libexec/rc/rc.conf
--- a/libexec/rc/rc.conf
+++ b/libexec/rc/rc.conf
@@ -55,6 +55,7 @@
 tmpmfs="AUTO"		# Set to YES to always create an mfs /tmp, NO to never
 tmpsize="20m"		# Size of mfs /tmp if created
 tmpmfs_flags="-S"	# Extra mdmfs options for the mfs /tmp
+utx_enable="YES"	# Enable user accounting
 varmfs="AUTO"		# Set to YES to always create an mfs /var, NO to never
 varsize="32m"		# Size of mfs /var if created
 varmfs_flags="-S"	# Extra mount options for the mfs /var
diff --git a/libexec/rc/rc.d/utx b/libexec/rc/rc.d/utx
--- a/libexec/rc/rc.d/utx
+++ b/libexec/rc/rc.d/utx
@@ -12,6 +12,7 @@
 
 name="utx"
 desc="Manage the user accounting database"
+rcvar="utx_enable"
 start_cmd="utx boot"
 stop_cmd="utx shutdown"