No, you have to turn it on.
Run a Q STATUS command; one of the lines show ACCOUNTING either ON or OFF.
To turn it on, just enter:  SET ACCOUNTING ON

It will stay on across any server restarts, until you turn it off.
We have a script that runs every month that copies the dsmaccnt.log file
elsewhere (or you could archive it) then clears it.
You will want to do something similar so the file won't grow forever.

The dsmaccnt.log file is a simple comma-delimited format; the fields are
described in the admin guide.