diff --git a/include/linux/delayacct.h b/include/linux/delayacct.h
index 3e03d010bd2e..6b16a6930a19 100644
--- a/include/linux/delayacct.h
+++ b/include/linux/delayacct.h
@@ -61,9 +61,6 @@ extern int delayacct_on;	/* Delay accounting turned on/off */
 extern struct kmem_cache *delayacct_cache;
 extern void delayacct_init(void);
 
-extern int sysctl_delayacct(struct ctl_table *table, int write, void *buffer,
-			    size_t *lenp, loff_t *ppos);
-
 extern void __delayacct_tsk_init(struct task_struct *);
 extern void __delayacct_tsk_exit(struct task_struct *);
 extern void __delayacct_blkio_start(void);
diff --git a/kernel/delayacct.c b/kernel/delayacct.c
index c5e8cea9e05f..2c1e18f7c5cf 100644
--- a/kernel/delayacct.c
+++ b/kernel/delayacct.c
@@ -44,7 +44,7 @@ void delayacct_init(void)
 }
 
 #ifdef CONFIG_PROC_SYSCTL
-int sysctl_delayacct(struct ctl_table *table, int write, void *buffer,
+static int sysctl_delayacct(struct ctl_table *table, int write, void *buffer,
 		     size_t *lenp, loff_t *ppos)
 {
 	int state = delayacct_on;
@@ -63,6 +63,26 @@ int sysctl_delayacct(struct ctl_table *table, int write, void *buffer,
 		set_delayacct(state);
 	return err;
 }
+
+static struct ctl_table kern_delayacct_table[] = {
+	{
+		.procname       = "task_delayacct",
+		.data           = NULL,
+		.maxlen         = sizeof(unsigned int),
+		.mode           = 0644,
+		.proc_handler   = sysctl_delayacct,
+		.extra1         = SYSCTL_ZERO,
+		.extra2         = SYSCTL_ONE,
+	},
+	{ }
+};
+
+static __init int kernel_delayacct_sysctls_init(void)
+{
+	register_sysctl_init("kernel", kern_delayacct_table);
+	return 0;
+}
+late_initcall(kernel_delayacct_sysctls_init);
 #endif
 
 void __delayacct_tsk_init(struct task_struct *tsk)
diff --git a/kernel/sysctl.c b/kernel/sysctl.c
index 5421e28dbb25..9b74ba12a711 100644
--- a/kernel/sysctl.c
+++ b/kernel/sysctl.c
@@ -67,7 +67,6 @@
 #include <linux/userfaultfd_k.h>
 #include <linux/latencytop.h>
 #include <linux/pid.h>
-#include <linux/delayacct.h>
 
 #include "../lib/kstrtox.h"
 
@@ -1651,17 +1650,6 @@ int proc_do_static_key(struct ctl_table *table, int write,
 }
 
 static struct ctl_table kern_table[] = {
-#ifdef CONFIG_TASK_DELAY_ACCT
-	{
-		.procname	= "task_delayacct",
-		.data		= NULL,
-		.maxlen		= sizeof(unsigned int),
-		.mode		= 0644,
-		.proc_handler	= sysctl_delayacct,
-		.extra1		= SYSCTL_ZERO,
-		.extra2		= SYSCTL_ONE,
-	},
-#endif /* CONFIG_TASK_DELAY_ACCT */
 #ifdef CONFIG_NUMA_BALANCING
 	{
 		.procname	= "numa_balancing",