diff --git a/kernel/sched/cpuacct.c b/kernel/sched/cpuacct.c
index 6448b0438ffb..941c28cf9738 100644
--- a/kernel/sched/cpuacct.c
+++ b/kernel/sched/cpuacct.c
@@ -5,6 +5,7 @@
  * Based on the work by Paul Menage (menage@google.com) and Balbir Singh
  * (balbir@in.ibm.com).
  */
+#include <asm/irq_regs.h>
 #include "sched.h"
 
 /* Time spent by the tasks of the CPU accounting group executing in ... */
@@ -339,7 +340,7 @@ void cpuacct_charge(struct task_struct *tsk, u64 cputime)
 {
 	struct cpuacct *ca;
 	int index = CPUACCT_STAT_SYSTEM;
-	struct pt_regs *regs = task_pt_regs(tsk);
+	struct pt_regs *regs = get_irq_regs() ? : task_pt_regs(tsk);
 
 	if (regs && user_mode(regs))
 		index = CPUACCT_STAT_USER;