diff --git a/sys/kern/kern_acct.c b/sys/kern/kern_acct.c
index 9707caf1d616..91b0748d877a 100644
--- a/sys/kern/kern_acct.c
+++ b/sys/kern/kern_acct.c
@@ -40,12 +40,15 @@
  * $FreeBSD$
  */
 
+#include "opt_mac.h"
+
 #include <sys/param.h>
 #include <sys/systm.h>
 #include <sys/lock.h>
 #include <sys/mutex.h>
 #include <sys/sysproto.h>
 #include <sys/proc.h>
+#include <sys/mac.h>
 #include <sys/mount.h>
 #include <sys/vnode.h>
 #include <sys/fcntl.h>
@@ -144,12 +147,25 @@ acct(td, uap)
 		if (error)
 			goto done2;
 		NDFREE(&nd, NDF_ONLY_PNBUF);
+#ifdef MAC
+		error = mac_check_system_acct(td->td_ucred, nd.ni_vp);
+		if (error) {
+			vn_close(nd.ni_vp, flags, td->td_ucred, td);
+			goto done2;
+		}
+#endif
 		VOP_UNLOCK(nd.ni_vp, 0, td);
 		if (nd.ni_vp->v_type != VREG) {
 			vn_close(nd.ni_vp, flags, td->td_ucred, td);
 			error = EACCES;
 			goto done2;
 		}
+#ifdef MAC
+	} else {
+		error = mac_check_system_acct(td->td_ucred, NULL);
+		if (error)
+			goto done2;
+#endif
 	}
 
 	/*
diff --git a/sys/kern/kern_mac.c b/sys/kern/kern_mac.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/kern/kern_mac.c
+++ b/sys/kern/kern_mac.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/modules/nfsserver/Makefile b/sys/modules/nfsserver/Makefile
index e57ac6eea88c..fb9d0f2dae09 100644
--- a/sys/modules/nfsserver/Makefile
+++ b/sys/modules/nfsserver/Makefile
@@ -5,6 +5,7 @@ KMOD=	nfsserver
 SRCS=	vnode_if.h \
 	nfs_serv.c nfs_srvsock.c nfs_srvcache.c nfs_srvsubs.c nfs_syscalls.c \
 	nfs_common.c \
+	opt_mac.h \
 	opt_nfs.h
 SRCS+=	opt_inet6.h
 NFS_INET6?=	1	# 0/1 - requires INET6 to be configured in kernel
diff --git a/sys/nfsserver/nfs_syscalls.c b/sys/nfsserver/nfs_syscalls.c
index 10e0ed2aced7..80271cd106b6 100644
--- a/sys/nfsserver/nfs_syscalls.c
+++ b/sys/nfsserver/nfs_syscalls.c
@@ -41,6 +41,7 @@
 __FBSDID("$FreeBSD$");
 
 #include "opt_inet6.h"
+#include "opt_mac.h"
 
 #include <sys/param.h>
 #include <sys/systm.h>
@@ -50,6 +51,7 @@ __FBSDID("$FreeBSD$");
 #include <sys/file.h>
 #include <sys/filedesc.h>
 #include <sys/vnode.h>
+#include <sys/mac.h>
 #include <sys/malloc.h>
 #include <sys/mount.h>
 #include <sys/proc.h>
@@ -137,10 +139,15 @@ nfssvc(struct thread *td, struct nfssvc_args *uap)
 	struct nfsd_args nfsdarg;
 	int error;
 
-	mtx_lock(&Giant);
+#ifdef MAC
+	error = mac_check_system_nfsd(td->td_ucred);
+	if (error)
+		return (error);
+#endif
 	error = suser(td);
 	if (error)
-		goto done2;
+		return (error);
+	mtx_lock(&Giant);
 	while (nfssvc_sockhead_flag & SLP_INIT) {
 		 nfssvc_sockhead_flag |= SLP_WANTINIT;
 		(void) tsleep((caddr_t)&nfssvc_sockhead, PSOCK, "nfsd init", 0);
diff --git a/sys/security/mac/mac_framework.c b/sys/security/mac/mac_framework.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_framework.c
+++ b/sys/security/mac/mac_framework.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_framework.h b/sys/security/mac/mac_framework.h
index 9a27097a9535..904ead3e223b 100644
--- a/sys/security/mac/mac_framework.h
+++ b/sys/security/mac/mac_framework.h
@@ -251,6 +251,8 @@ int	mac_check_socket_listen(struct ucred *cred, struct socket *so);
 int	mac_check_socket_receive(struct ucred *cred, struct socket *so);
 int	mac_check_socket_send(struct ucred *cred, struct socket *so);
 int	mac_check_socket_visible(struct ucred *cred, struct socket *so);
+int	mac_check_system_acct(struct ucred *cred, struct vnode *vp);
+int	mac_check_system_nfsd(struct ucred *cred);
 int	mac_check_system_reboot(struct ucred *cred, int howto);
 int	mac_check_system_settime(struct ucred *cred);
 int	mac_check_system_swapon(struct ucred *cred, struct vnode *vp);
diff --git a/sys/security/mac/mac_internal.h b/sys/security/mac/mac_internal.h
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_internal.h
+++ b/sys/security/mac/mac_internal.h
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_net.c b/sys/security/mac/mac_net.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_net.c
+++ b/sys/security/mac/mac_net.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_pipe.c b/sys/security/mac/mac_pipe.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_pipe.c
+++ b/sys/security/mac/mac_pipe.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_policy.h b/sys/security/mac/mac_policy.h
index 53bf0ac416f5..fff7845984cf 100644
--- a/sys/security/mac/mac_policy.h
+++ b/sys/security/mac/mac_policy.h
@@ -312,6 +312,9 @@ struct mac_policy_ops {
 		    struct socket *so, struct label *socketlabel);
 	int	(*mpo_check_socket_visible)(struct ucred *cred,
 		    struct socket *so, struct label *socketlabel);
+	int	(*mpo_check_system_acct)(struct ucred *cred,
+		    struct vnode *vp, struct label *vlabel);
+	int	(*mpo_check_system_nfsd)(struct ucred *cred);
 	int	(*mpo_check_system_reboot)(struct ucred *cred, int howto);
 	int	(*mpo_check_system_settime)(struct ucred *cred);
 	int	(*mpo_check_system_swapon)(struct ucred *cred,
diff --git a/sys/security/mac/mac_process.c b/sys/security/mac/mac_process.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_process.c
+++ b/sys/security/mac/mac_process.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_syscalls.c b/sys/security/mac/mac_syscalls.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_syscalls.c
+++ b/sys/security/mac/mac_syscalls.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_system.c b/sys/security/mac/mac_system.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_system.c
+++ b/sys/security/mac/mac_system.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/security/mac/mac_vfs.c b/sys/security/mac/mac_vfs.c
index d36fbea5096c..64b6f09ad5b7 100644
--- a/sys/security/mac/mac_vfs.c
+++ b/sys/security/mac/mac_vfs.c
@@ -2469,6 +2469,37 @@ mac_check_socket_visible(struct ucred *cred, struct socket *socket)
 	return (error);
 }
 
+int
+mac_check_system_acct(struct ucred *cred, struct vnode *vp)
+{
+	int error;
+
+	if (vp != NULL) {
+		ASSERT_VOP_LOCKED(vp, "mac_check_system_acct");
+	}
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_acct, cred, vp,
+	    vp != NULL ? &vp->v_label : NULL);
+
+	return (error);
+}
+
+int
+mac_check_system_nfsd(struct ucred *cred)
+{
+	int error;
+
+	if (!mac_enforce_system)
+		return (0);
+
+	MAC_CHECK(check_system_nfsd, cred);
+
+	return (error);
+}
+
 int
 mac_check_system_reboot(struct ucred *cred, int howto)
 {
diff --git a/sys/sys/mac.h b/sys/sys/mac.h
index 9a27097a9535..904ead3e223b 100644
--- a/sys/sys/mac.h
+++ b/sys/sys/mac.h
@@ -251,6 +251,8 @@ int	mac_check_socket_listen(struct ucred *cred, struct socket *so);
 int	mac_check_socket_receive(struct ucred *cred, struct socket *so);
 int	mac_check_socket_send(struct ucred *cred, struct socket *so);
 int	mac_check_socket_visible(struct ucred *cred, struct socket *so);
+int	mac_check_system_acct(struct ucred *cred, struct vnode *vp);
+int	mac_check_system_nfsd(struct ucred *cred);
 int	mac_check_system_reboot(struct ucred *cred, int howto);
 int	mac_check_system_settime(struct ucred *cred);
 int	mac_check_system_swapon(struct ucred *cred, struct vnode *vp);
diff --git a/sys/sys/mac_policy.h b/sys/sys/mac_policy.h
index 53bf0ac416f5..fff7845984cf 100644
--- a/sys/sys/mac_policy.h
+++ b/sys/sys/mac_policy.h
@@ -312,6 +312,9 @@ struct mac_policy_ops {
 		    struct socket *so, struct label *socketlabel);
 	int	(*mpo_check_socket_visible)(struct ucred *cred,
 		    struct socket *so, struct label *socketlabel);
+	int	(*mpo_check_system_acct)(struct ucred *cred,
+		    struct vnode *vp, struct label *vlabel);
+	int	(*mpo_check_system_nfsd)(struct ucred *cred);
 	int	(*mpo_check_system_reboot)(struct ucred *cred, int howto);
 	int	(*mpo_check_system_settime)(struct ucred *cred);
 	int	(*mpo_check_system_swapon)(struct ucred *cred,