%acc001w
The listed login ID is disabled in some manner ('*' in passwd field, etc),
but the login shell for the login ID is a valid shell (from /etc/shells
or the system equivalent).  A valid shell can potentially enable the
login ID to continue to be used.  The login shell should be changed
to something that doesn't exist, or to something like /bin/false.
%acc002i
The listed login ID is disabled, but has a potentially valid shell.
These can usually be safely ignored.
%acc003w
The listed login ID is disabled in some manner ('*' in passwd field, etc),
but the .forward file is setup to execute programs.  This can allow the
login ID to continue to be used despite the fact that it is disabled.
The .forward file should be checked and probably removed.
%acc004w
The listed login ID is disabled in some manner ('*' in passwd field, etc),
but a non-zero length .rhosts file.  This can allow the login ID to continue
to be used.  Unless this has been specifically set up to provide some
service, it should be removed.
%acc005w
The listed login ID is disabled in some manner ('*' in passwd field, etc),
but has a 'cron' file or 'cron' entries.  This allows commands to be executed
on behalf of the login ID, potentially allowing access to the login ID.
These should be removed unless specifically set up to provide a service.
%acc006w
The home directory of the listed login ID has group write permission,
world write permission or both enabled.  This allows new files to be added
(and existing files potentially removed) by others.  The write permissions
should be removed.
%acc007a
The listed login ID has a '.hushlogin' file which is not zero-length.
This file is normally a zero length file.  This file is frequently used
by intruders as a place to store captured passwords.  This file should
be looked at.  If it appears to be such a log file, then the system should
be regarded as being compromised.  The system should be thoroughly checked
and cleaned.
%acc008w
The listed login ID has a configuration file which has group write permission,
word write permission, or both enabled.  This allows others to change this
file, compromising the login ID.
%acc009a
The login ID 'sync' has no password and the shell is not /bin/sync, which
is what it normally is.  This could indicate an intrusion has occurred.
If the shell is one of the normal shells (/bin/sh, /bin/csh, etc), then
this is very likely the situation.  The login ID should be disabled, or
the shell reset to '/bin/sync'.
%acc010a
The listed login ID has a user ID of zero (0) and does not have a password.
This could indicate an intrusion has occurred.  This should be disabled
immediately and the machine checked and cleaned.
%acc010aw
The listed login ID has a user ID of zero (0) and does not have a password.
This could indicate an intrusion has occurred.  This should be disabled
immediately and the machine checked and cleaned.

On this system, comments are not allowed in the password file.  An attempt
to comment out an entry simply results in a login ID which begins with a
'#'.  See message ID 'acc013w' for more information.
%acc011w
The listed login ID does not have a password.  Anyone can use this account,
allowing them to explore the system for other security problems.  Unless
this is a secure captured account, this should be corrected.
%acc011wc
The listed login ID does not have a password.  Anyone can use this account,
allowing them to explore the system for other security problems.  Unless
this is a secure captured account, this should be corrected.

On this system, comments are not allowed in the password file.  An attempt
to comment out an entry simply results in a login ID which begins with a
'#'.  See message ID 'acc013w' for more information.
%acc012w
The listed login ID has a user ID of zero (0) and is not the 'root'
account.  This should be checked to see if it is legitimate.  In any
case, having login ID's with a user ID of zero tends to lead to security
problems, and should be avoided (except for 'root')
%acc012wc
The listed login ID has a user ID of zero (0) and is not the 'root'
account.  This should be checked to see if it is legitimate.  In any
case, having login ID's with a user ID of zero tends to lead to security
problems, and should be avoided (except for 'root')

On this system, comments are not allowed in the password file.  An attempt
to comment out an entry simply results in a login ID which begins with a
'#'.  See message ID 'acc013w' for more information.
%acc013w
On this system, comments are not allowed in the password file.  An attempt
to comment out an entry simply results in a login ID which begins with a
'#'.  For example:

#joeuser:zqa4324x2423x:234:23:Joe User:/home/joeuser:/bin/csh

indicates a user with the username '#joeuser'.  The account has not
been disabled, it has simply been renamed.  Such entries should be
deleted from the system.
%acc014f
The root user (UID 0) should not be having "/" (system root directory)
as its home drive. This is a possible security hole. 
%acc015w
The listed login ID has a duplicate home directory with another login
ID.  This should be remedied to prevent permission problems.
%acc016w
The listed login ID does not have password aging enabled.  Good
password management practices indicate that passwords should not
be static, but rather should be changed on a regular basis.
%acc017w
The listed login ID does not have corresponding entries in both the
/etc/passwd and /etc/shadow databases.  This may indicate tampering
with either file.
%acc018w
The listed administrative login should have an impossible password.
Files owned by this login ID may reside in critical system directories
and compromise of this account could lead to trojan executables in
typical search paths.
%acc019w
The listed login ID may be missing a login program initialization
file.  This file controls the behavour of the login process and of
many important environment variables.
%acc020w
The listed login ID does not have a valid login program or shell.
Usually these are defined in /etc/shells.
%acc021w
The listed login ID appears to be dormant.  Files in the home
directory of this user have not been modified in the specified
period of time and after investigation the account may need to
be disabled.
%acc022w
The listed login ID has a home directory which is not accessible.
This should be checked to see if this is due to networking problem
for remote home directories.  Without a valid home directory,
the user will end up with / as the home directory.
%acc023w
The user's parent directory does not have the correct administrative
permissions. It generally should not have write access for groups &
others.
%acc024f
There is a user in the system (which might or might not have a valid
password) that has not logged into the system since he/she was created.
If the user is not disabled (can log in to the system), the user's 
password is the default which might be vulnerable to brute-force attacks
(or might even be empty).
This check is based on the 'lastlog' file, see lastlog(8), if this
file has been reset then these checks might send false positives.
