I have (4) AIX 5.3 p5 9110-510 servers. I have accounting running on
(3) of them but not the 4th. Not sure why it will not run on this
last box - all built identically AFAIK. I check for the package:

lslpp -L bos.acct

which returns

bos.acct 5.3.0.51 C F Accounting Services

So that looks OK to me. If I run '/usr/sbin/acct/turnacct on' I get:

action: The requested resource is busy
0850-027 cannot turn accounting ON

Our security group runs an ESM scan that checks for accounting among
other things and this system keeps failing the accounting portion.

I've read the redbook on auditing/accounting but it does not help with
this. It does mention certain files being created by accounting such
as /var/adm/pacct (mine is not rolling) and /var/adm/wtmp. These
files do exist so it looks like accounting may have been running at
some point.

Any ideas?