selinux-refpolicy/refpolicy/policy/modules/admin/acct.fc

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/etc/cron\.(daily|monthly)/acct -- context_template(system_u:object_r:acct_exec_t,s0)
/sbin/accton -- context_template(system_u:object_r:acct_exec_t,s0)
/usr/sbin/accton -- context_template(system_u:object_r:acct_exec_t,s0)
/var/account(/.*)? context_template(system_u:object_r:acct_data_t,s0)