diff --git a/etc/periodic/monthly/Makefile b/etc/periodic/monthly/Makefile
index b7f0ecd7e546..77c1d663dbc6 100644
--- a/etc/periodic/monthly/Makefile
+++ b/etc/periodic/monthly/Makefile
@@ -2,7 +2,12 @@
 
 .include <bsd.own.mk>
 
-FILES=	200.accounting \
-	999.local
+FILES=	999.local
+
+# NB: keep these sorted by MK_* knobs
+
+.if ${MK_UTMPX} != "no"
+FILES+=	200.accounting
+.endif
 
 .include <bsd.prog.mk>
diff --git a/share/mk/bsd.own.mk b/share/mk/bsd.own.mk
index f7ab5f8703ec..a589fba8fbcb 100644
--- a/share/mk/bsd.own.mk
+++ b/share/mk/bsd.own.mk
@@ -383,6 +383,7 @@ __DEFAULT_YES_OPTIONS = \
     TEXTPROC \
     TOOLCHAIN \
     USB \
+    UTMPX \
     WIRELESS \
     WPA_SUPPLICANT_EAPOL \
     ZFS \
diff --git a/tools/build/mk/OptionalObsoleteFiles.inc b/tools/build/mk/OptionalObsoleteFiles.inc
index 941a28fcde8c..3de090d5ac63 100644
--- a/tools/build/mk/OptionalObsoleteFiles.inc
+++ b/tools/build/mk/OptionalObsoleteFiles.inc
@@ -3326,6 +3326,24 @@ OLD_FILES+=usr/share/man/man8/telnetd.8.gz
 # to be filled in
 #.endif
 
+.if ${MK_UTMPX} == no
+OLD_FILES+=etc/periodic/monthly/200.accounting
+OLD_FILES+=usr/bin/last
+OLD_FILES+=usr/bin/users
+OLD_FILES+=usr/bin/who
+OLD_FILES+=usr/bin/wtmpcvt
+OLD_FILES+=usr/sbin/ac
+OLD_FILES+=usr/sbin/lastlogin
+OLD_FILES+=usr/sbin/utxrm
+OLD_FILES+=usr/share/man/man1/last.1.gz
+OLD_FILES+=usr/share/man/man1/users.1.gz
+OLD_FILES+=usr/share/man/man1/who.1.gz
+OLD_FILES+=usr/share/man/man1/wtmpcvt.1.gz
+OLD_FILES+=usr/share/man/man8/ac.8.gz
+OLD_FILES+=usr/share/man/man8/lastlogin.8.gz
+OLD_FILES+=usr/share/man/man8/utxrm.8.gz
+.endif
+
 .if ${MK_WIRELESS} == no
 OLD_FILES+=etc/regdomain.xml
 OLD_FILES+=usr/sbin/ancontrol
diff --git a/tools/build/options/WITHOUT_UTMPX b/tools/build/options/WITHOUT_UTMPX
new file mode 100644
index 000000000000..205ca5c0a48d
--- /dev/null
+++ b/tools/build/options/WITHOUT_UTMPX
@@ -0,0 +1,10 @@
+.\" $FreeBSD$
+Set to not build user accounting tools such as
+.Xr last 1 ,
+.Xr users 1 ,
+.Xr who 1 ,
+.Xr wtmpcvt 1 ,
+.Xr ac 8 ,
+.Xr lastlogin 8
+and
+.Xr utxrm 8 .
diff --git a/usr.bin/Makefile b/usr.bin/Makefile
index f258347ef7d8..87e8cad687c5 100644
--- a/usr.bin/Makefile
+++ b/usr.bin/Makefile
@@ -74,7 +74,6 @@ SUBDIR=	alias \
 	ktrace \
 	ktrdump \
 	lam \
-	last \
 	lastcomm \
 	ldd \
 	leave \
@@ -170,7 +169,6 @@ SUBDIR=	alias \
 	unzip \
 	units \
 	unvis \
-	users \
 	uudecode \
 	uuencode \
 	vi \
@@ -182,10 +180,8 @@ SUBDIR=	alias \
 	what \
 	whereis \
 	which \
-	who \
 	whois \
 	write \
-	wtmpcvt \
 	xargs \
 	xinstall \
 	${_xlint} \
@@ -338,6 +334,13 @@ SUBDIR+=	usbhidaction
 SUBDIR+=	usbhidctl
 .endif
 
+.if ${MK_UTMPX} != "no"
+SUBDIR+=	last
+SUBDIR+=	users
+SUBDIR+=	who
+SUBDIR+=	wtmpcvt
+.endif
+
 .include <bsd.arch.inc.mk>
 
 SUBDIR:=	${SUBDIR:O}
diff --git a/usr.sbin/Makefile b/usr.sbin/Makefile
index da50e175dc29..f448f036f5e6 100644
--- a/usr.sbin/Makefile
+++ b/usr.sbin/Makefile
@@ -3,8 +3,7 @@
 
 .include <bsd.own.mk>
 
-SUBDIR=	ac \
-	adduser \
+SUBDIR=	adduser \
 	arp \
 	bootparamd \
 	burncd \
@@ -35,7 +34,6 @@ SUBDIR=	ac \
 	inetd \
 	iostat \
 	kldxref \
-	lastlogin \
 	mailwrapper \
 	makefs \
 	manctl \
@@ -90,7 +88,6 @@ SUBDIR=	ac \
 	trpt \
 	tzsetup \
 	ugidfw \
-	utxrm \
 	vipw \
 	wake \
 	watch \
@@ -299,6 +296,12 @@ SUBDIR+=	usbconfig
 SUBDIR+=	usbdump
 .endif
 
+.if ${MK_UTMPX} != "no"
+SUBDIR+=	ac
+SUBDIR+=	lastlogin
+SUBDIR+=	utxrm
+.endif
+
 .if ${MK_WIRELESS} != "no"
 SUBDIR+=	ancontrol
 SUBDIR+=	wlandebug