/usr/lib/ltp/runtest/cpuacct is in ltp-kernel-test 20091231+dfsg-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | CPUACCT01 $LTPROOT/testcases/bin/run_cpuacct_test.sh 1
CPUACCT02 $LTPROOT/testcases/bin/run_cpuacct_test.sh 2
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