--- acct.c.0	Mon Dec  6 13:19:49 1999
+++ acct.c	Mon Dec  6 13:20:19 1999
@@ -150,12 +150,12 @@
 {
 	struct file *file = NULL, *old_acct = NULL;
 	char *tmp;
-	int error = -EPERM;
+	int error;
 
-	lock_kernel();
 	if (!capable(CAP_SYS_PACCT))
-		goto out;
+		return -EPERM;
 
+	lock_kernel();
 	if (name) {
 		tmp = getname(name);
 		error = PTR_ERR(tmp);