ng_ipacct on FreeBSD 12.1 doesnt work

[Eugene Kazarinov]

Hi.
pkg install ng_ipacct install ng_ipacct.ko in /boot/modules/ and it
doesnt start

if I copy ng_ipacct.ko to /boot/kernel/ it didnt start with error:
link_elf_obj: symbol tcbinfo undefined
linker_load_file: /boot/kernel/ng_ipacct.ko - unsupported file type

How to run ng_ipacct on FreeBSD 12.1?
Thanks.