diff --git a/include/tests_accounting b/include/tests_accounting
index cfc1113d..6a092154 100644
--- a/include/tests_accounting
+++ b/include/tests_accounting
@@ -43,6 +43,25 @@
     fi
 #
 #################################################################################
+#
+    # Test        : ACCT-2760
+    # Description : Check availability OpenBSD accounting data
+    Register --test-no ACCT-2760 --os OpenBSD --weight L --network NO --description "Check for available OpenBSD accounting information"
+    if [ ${SKIPTEST} -eq 0 ]; then
+        if [ -f /var/account/acct ]; then
+            Display --indent 2 --text "- Checking accounting information" --result OK --color GREEN
+            LogText "Result: /var/account/acct available"
+            AddHP 3 3
+        else
+            Display --indent 2 --text "- Checking accounting information" --result "NOT FOUND" --color YELLOW
+            LogText "Result: No accounting information available"
+            LogText "Remark: Possibly there is another location where the accounting data is stored"
+            ReportSuggestion ${TEST_NO} "Enable process accounting"
+            AddHP 2 3
+        fi
+    fi
+#
+#################################################################################
 #
     # Test        : ACCT-9622
     # Description : Check availability Linux accounting data