Index: flang/runtime/io-api.cpp
===================================================================
--- flang/runtime/io-api.cpp
+++ flang/runtime/io-api.cpp
@@ -634,44 +634,22 @@
 
 bool IONAME(SetPos)(Cookie cookie, std::int64_t pos) {
   IoStatementState &io{*cookie};
-  ConnectionState &connection{io.GetConnectionState()};
   IoErrorHandler &handler{io.GetIoErrorHandler()};
-  if (connection.access != Access::Stream) {
-    handler.SignalError("POS= may not appear unless ACCESS='STREAM'");
-    return false;
-  }
-  if (pos < 1) { // POS=1 is beginning of file (12.6.2.11)
-    handler.SignalError("POS=%zd is invalid", static_cast<std::intmax_t>(pos));
-    return false;
-  }
   if (auto *unit{io.GetExternalFileUnit()}) {
-    unit->SetPosition(pos - 1, handler);
-    return true;
+    return unit->SetStreamPos(pos, handler);
   } else if (!io.get_if<ErroneousIoStatementState>()) {
-    io.GetIoErrorHandler().Crash("SetPos() called on internal unit");
+    handler.Crash("SetPos() called on internal unit");
   }
   return false;
 }
 
 bool IONAME(SetRec)(Cookie cookie, std::int64_t rec) {
   IoStatementState &io{*cookie};
-  ConnectionState &connection{io.GetConnectionState()};
   IoErrorHandler &handler{io.GetIoErrorHandler()};
-  if (connection.access != Access::Direct) {
-    handler.SignalError("REC= may not appear unless ACCESS='DIRECT'");
-    return false;
-  }
-  if (!connection.openRecl) {
-    handler.SignalError("RECL= was not specified");
-    return false;
-  }
-  if (rec < 1) {
-    handler.SignalError("REC=%zd is invalid", static_cast<std::intmax_t>(rec));
-    return false;
-  }
-  connection.currentRecordNumber = rec;
   if (auto *unit{io.GetExternalFileUnit()}) {
-    unit->SetPosition((rec - 1) * *connection.openRecl, handler);
+    unit->SetDirectRec(rec, handler);
+  } else if (!io.get_if<ErroneousIoStatementState>()) {
+    handler.Crash("SetRec() called on internal unit");
   }
   return true;
 }
Index: flang/runtime/unit.h
===================================================================
--- flang/runtime/unit.h
+++ flang/runtime/unit.h
@@ -94,7 +94,8 @@
   void Endfile(IoErrorHandler &);
   void Rewind(IoErrorHandler &);
   void EndIoStatement();
-  void SetPosition(std::int64_t, IoErrorHandler &); // zero-based
+  bool SetStreamPos(std::int64_t, IoErrorHandler &); // one-based, for POS=
+  bool SetDirectRec(std::int64_t, IoErrorHandler &); // one-based, for REC=
   std::int64_t InquirePos() const {
     // 12.6.2.11 defines POS=1 as the beginning of file
     return frameOffsetInFile_ + recordOffsetInFrame_ + positionInRecord + 1;
@@ -110,6 +111,7 @@
 private:
   static UnitMap &GetUnitMap();
   const char *FrameNextInput(IoErrorHandler &, std::size_t);
+  void SetPosition(std::int64_t, IoErrorHandler &); // zero-based
   void BeginSequentialVariableUnformattedInputRecord(IoErrorHandler &);
   void BeginVariableFormattedInputRecord(IoErrorHandler &);
   void BackspaceFixedRecord(IoErrorHandler &);
Index: flang/runtime/unit.cpp
===================================================================
--- flang/runtime/unit.cpp
+++ flang/runtime/unit.cpp
@@ -655,6 +655,45 @@
   BeginRecord();
 }
 
+bool ExternalFileUnit::SetStreamPos(
+    std::int64_t oneBasedPos, IoErrorHandler &handler) {
+  if (access != Access::Stream) {
+    handler.SignalError("POS= may not appear unless ACCESS='STREAM'");
+    return false;
+  }
+  if (oneBasedPos < 1) { // POS=1 is beginning of file (12.6.2.11)
+    handler.SignalError(
+        "POS=%zd is invalid", static_cast<std::intmax_t>(oneBasedPos));
+    return false;
+  }
+  SetPosition(oneBasedPos - 1, handler);
+  // We no longer know which record we're in.  Set currentRecordNumber to
+  // a large value from whence we can both advance and backspace.
+  currentRecordNumber = std::numeric_limits<std::int64_t>::max() / 2;
+  endfileRecordNumber.reset();
+  return true;
+}
+
+bool ExternalFileUnit::SetDirectRec(
+    std::int64_t oneBasedRec, IoErrorHandler &handler) {
+  if (access != Access::Direct) {
+    handler.SignalError("REC= may not appear unless ACCESS='DIRECT'");
+    return false;
+  }
+  if (!openRecl) {
+    handler.SignalError("RECL= was not specified");
+    return false;
+  }
+  if (oneBasedRec < 1) {
+    handler.SignalError(
+        "REC=%zd is invalid", static_cast<std::intmax_t>(oneBasedRec));
+    return false;
+  }
+  currentRecordNumber = oneBasedRec;
+  SetPosition((oneBasedRec - 1) * *openRecl, handler);
+  return true;
+}
+
 void ExternalFileUnit::EndIoStatement() {
   io_.reset();
   u_.emplace<std::monostate>();