Dear Maintainer,

An initscript following the pattern from the init-d-script(5) man page triggers
the following errors and warnings from lintian:

#!/bin/sh /lib/init/init-d-script

E: acct: init.d-script-does-not-implement-required-option force-reload [etc/init.d/acct]
E: acct: init.d-script-does-not-implement-required-option restart [etc/init.d/acct]
W: acct: init.d-script-does-not-source-init-functions [etc/init.d/acct]

This is very similar to #919604 where the shebang used /usr/bin/env, fixed by
https://salsa.debian.org/lintian/lintian/-/commit/ce62604a92d501fbaf076d79da077342e24ceeef

I do not like to use 'env' without good cause so prefer the pattern in the man
page using '/bin/sh'.

Thanks!