The current version of VirtualBox (5.0.2) has an error.
If you're getting this message, first choice is to use an older version listed on the VirtualBox website.
If you are brave and willing to work with "test" software, the ticket open for this error has a link to download a test version of VirtualBox containing the fix:
Failed to load VMMR0.r0 (VERR_VMM_SMAP_BUT_AC_CLEAR) [FIXED IN SVN]
Look for the part that says:
Changed 12 days ago by frank
Thanks! Could you try the new OS X test build from here?
Note: the link here is to a test version. The next release version of VirtualBox should contain the fix. When that new version is available, use it instead!