As Tsukada explains, the time_is_before_jiffies(acct->needcheck) check
is very wrong, we need time_is_after_jiffies() to make sys_acct() work.

Ignoring the overflows, the code should "goto out" if needcheck >
jiffies, while currently it checks "needcheck < jiffies" and thus in the
likely case check_free_space() does nothing until jiffies overflow.

In particular this means that sys_acct() is simply broken, acct_on()
sets acct->needcheck = jiffies and expects that check_free_space()
should set acct->active = 1 after the free-space check, but this won't
happen if jiffies increments in between.

This was broken by commit 32dc7308 ("get rid of timer in
kern/acct.c") in 2011, then another (correct) commit 795a2f22
("acct() should honour the limits from the very beginning") made the
problem more visible.

Link: http://lkml.kernel.org/r/20171213133940.GA6554@redhat.com
Fixes: 32dc7308 ("get rid of timer in kern/acct.c")
Reported-by: ...