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The extended accounting configuration is stored in the SMF repository. The configuration is restored at boot by a service instance, one for each accounting type. Each of the extended accounting types is represented by a separate instance of the SMF service:
Enabling extended accounting by using acctadm(1M) causes the corresponding service instance to be enabled if not currently enabled, so that the extended accounting configuration will be restored at the next boot. Similarly, if the configuration results in accounting being disabled for a service, the service instance will be disabled. The instances are enabled or disabled by acctadm as needed.
To permanently activate extended accounting for a resource, run:
# acctadm -e resource_list
resource_list is a comma-separated list of resources or resource groups.