diff --git a/fs/io_uring.c b/fs/io_uring.c
index fabf0b6..33702f3 100644
--- a/fs/io_uring.c
+++ b/fs/io_uring.c
@@ -8329,6 +8329,15 @@ static int io_uring_create(unsigned entries, struct io_uring_params *p,
 		ret = -EFAULT;
 		goto err;
 	}
+
+	/*
+	 * Account memory _before_ installing the file descriptor. Once
+	 * the descriptor is installed, it can get closed at any time.
+	 */
+	io_account_mem(ctx, ring_pages(p->sq_entries, p->cq_entries),
+		       ACCT_LOCKED);
+	ctx->limit_mem = limit_mem;
+
 	/*
 	 * Install ring fd as the very last thing, so we don't risk someone
 	 * having closed it before we finish setup
@@ -8338,9 +8347,6 @@ static int io_uring_create(unsigned entries, struct io_uring_params *p,
 		goto err;
 
 	trace_io_uring_create(ret, ctx, p->sq_entries, p->cq_entries, p->flags);
-	io_account_mem(ctx, ring_pages(p->sq_entries, p->cq_entries),
-		       ACCT_LOCKED);
-	ctx->limit_mem = limit_mem;
 	return ret;
 err:
 	io_ring_ctx_wait_and_kill(ctx);