Accounting files
The two main accounting directories are the /usr/sbin/acct directory, where all the C language programs and shell procedures needed to run the accounting system are stored, and the /var/adm directory, which contains the data, report and summary files.
The accounting data files belong to members of the adm group, and all active data files (such as wtmp and pacct) reside in the adm home directory /var/adm.