diff --git a/llvm/lib/Transforms/IPO/StripSymbols.cpp b/llvm/lib/Transforms/IPO/StripSymbols.cpp
--- a/llvm/lib/Transforms/IPO/StripSymbols.cpp
+++ b/llvm/lib/Transforms/IPO/StripSymbols.cpp
@@ -24,6 +24,7 @@
 #include "llvm/IR/Constants.h"
 #include "llvm/IR/DebugInfo.h"
 #include "llvm/IR/DerivedTypes.h"
+#include "llvm/IR/InstIterator.h"
 #include "llvm/IR/Instructions.h"
 #include "llvm/IR/Module.h"
 #include "llvm/IR/PassManager.h"
@@ -294,6 +295,44 @@
   return stripDebugDeclareImpl(M);
 }
 
+/// Collects compilation units referenced by functions or lexical scopes.
+/// Accepts any DIScope and uses recursive bottom-up approach to reach either
+/// DISubprogram or DILexicalBlockBase.
+static void
+collectCUsWithScope(const DIScope *Scope, std::set<DICompileUnit *> &LiveCUs,
+                    SmallPtrSet<const DIScope *, 8> &VisitedScopes) {
+  if (!Scope)
+    return;
+
+  auto InS = VisitedScopes.insert(Scope);
+  if (!InS.second)
+    return;
+
+  if (const auto *SP = dyn_cast<DISubprogram>(Scope)) {
+    if (SP->getUnit())
+      LiveCUs.insert(SP->getUnit());
+    return;
+  }
+  if (const auto *LB = dyn_cast<DILexicalBlockBase>(Scope)) {
+    const DISubprogram *SP = LB->getSubprogram();
+    if (SP && SP->getUnit())
+      LiveCUs.insert(SP->getUnit());
+    return;
+  }
+
+  collectCUsWithScope(Scope->getScope(), LiveCUs, VisitedScopes);
+}
+
+static void
+collectCUsForInlinedFuncs(const DILocation *Loc,
+                          std::set<DICompileUnit *> &LiveCUs,
+                          SmallPtrSet<const DIScope *, 8> &VisitedScopes) {
+  if (!Loc || !Loc->getInlinedAt())
+    return;
+  collectCUsWithScope(Loc->getScope(), LiveCUs, VisitedScopes);
+  collectCUsForInlinedFuncs(Loc->getInlinedAt(), LiveCUs, VisitedScopes);
+}
+
 static bool stripDeadDebugInfoImpl(Module &M) {
   bool Changed = false;
 
@@ -321,10 +360,18 @@
   }
 
   std::set<DICompileUnit *> LiveCUs;
-  // Any CU referenced from a subprogram is live.
-  for (DISubprogram *SP : F.subprograms()) {
-    if (SP->getUnit())
-      LiveCUs.insert(SP->getUnit());
+  SmallPtrSet<const DIScope *, 8> VisitedScopes;
+  // Any CU is live if is referenced from a subprogram metadata that is attached
+  // to a function defined or inlined in the module.
+  for (const Function &Fn : M.functions()) {
+    collectCUsWithScope(Fn.getSubprogram(), LiveCUs, VisitedScopes);
+    for (const_inst_iterator I = inst_begin(&Fn), E = inst_end(&Fn); I != E;
+         ++I) {
+      if (!I->getDebugLoc())
+        continue;
+      const DILocation *DILoc = I->getDebugLoc().get();
+      collectCUsForInlinedFuncs(DILoc, LiveCUs, VisitedScopes);
+    }
   }
 
   bool HasDeadCUs = false;
diff --git a/llvm/test/Transforms/StripSymbols/strip-cu-with-dangling-subprogram.ll b/llvm/test/Transforms/StripSymbols/strip-cu-with-dangling-subprogram.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/Transforms/StripSymbols/strip-cu-with-dangling-subprogram.ll
@@ -0,0 +1,43 @@
+; This test checks that strip-dead-debug-info pass deletes debug compile units
+; if functions from those units are absent in that module.
+
+; RUN: opt -passes='strip-dead-debug-info,verify' %s -S | FileCheck %s
+
+; CHECK: !llvm.dbg.cu = !{!{{[0-9]+}}, !{{[0-9]+}}}
+; CHECK-COUNT-2: !DICompileUnit
+
+;target datalayout = "e-i64:64-v16:16-v24:32-v32:32-v48:64-v96:128-v192:256-v256:256-v512:512-v1024:1024-n8:16:32:64"
+;target triple = "spir64-unknown-unknown"
+
+; Function Attrs: nounwind
+define void @dev_func1() #0 !dbg !13 {
+  ret void, !dbg !14
+}
+
+; Function Attrs: nounwind
+define void @dev_func2() #0 !dbg !15 {
+  ret void, !dbg !16
+}
+
+attributes #0 = { nounwind }
+
+!llvm.dbg.cu = !{!0, !3, !5}
+!llvm.module.flags = !{!12}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, imports: !2, splitDebugInlining: false, nameTableKind: None)
+!1 = !DIFile(filename: "dev_func1.cpp", directory: "/home/user/test")
+!2 = !{}
+!3 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !4, producer: "clang", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, imports: !2, splitDebugInlining: false, nameTableKind: None)
+!4 = !DIFile(filename: "dev_func2.cpp", directory: "/home/user/test")
+!5 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !6, producer: "clang", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, retainedTypes: !2, imports: !7, splitDebugInlining: false, nameTableKind: None)
+!6 = !DIFile(filename: "dev_func3.cpp", directory: "/home/user/test")
+!7 = !{!8}
+!8 = !DIImportedEntity(tag: DW_TAG_imported_declaration, scope: !6, entity: !9, file: !6, line: 129)
+!9 = distinct !DISubprogram(name: "dev_func3", linkageName: "dev_func3", scope: !6, file: !6, line: 96, type: !10, scopeLine: 96, flags: DIFlagPrototyped, spFlags: DISPFlagLocalToUnit | DISPFlagDefinition, unit: !5, retainedNodes: !2)
+!10 = !DISubroutineType(types: !11)
+!11 = !{null}
+!12 = !{i32 2, !"Debug Info Version", i32 3}
+!13 = distinct !DISubprogram(name: "dev_func1", linkageName: "dev_func1", scope: !1, file: !1, line: 22, type: !10, scopeLine: 22, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !2)
+!14 = !DILocation(line: 29, column: 5, scope: !13)
+!15 = distinct !DISubprogram(name: "dev_func2", linkageName: "dev_func2", scope: !4, file: !4, line: 22, type: !10, scopeLine: 22, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !3, retainedNodes: !2)
+!16 = !DILocation(line: 29, column: 5, scope: !15)