diff --git a/arch/powerpc/kernel/entry_32.S b/arch/powerpc/kernel/entry_32.S
index b61cfd29c76f1..aaf7c5f44823f 100644
--- a/arch/powerpc/kernel/entry_32.S
+++ b/arch/powerpc/kernel/entry_32.S
@@ -422,12 +422,7 @@ BEGIN_FTR_SECTION
 	lwarx	r7,0,r1
 END_FTR_SECTION_IFSET(CPU_FTR_NEED_PAIRED_STWCX)
 	stwcx.	r0,0,r1			/* to clear the reservation */
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
-	andi.	r4,r8,MSR_PR
-	beq	3f
 	ACCOUNT_CPU_USER_EXIT(r2, r5, r7)
-3:
-#endif
 	lwz	r4,_LINK(r1)
 	lwz	r5,_CCR(r1)
 	mtlr	r4