Index: flang/include/flang/Lower/AbstractConverter.h
===================================================================
--- flang/include/flang/Lower/AbstractConverter.h
+++ flang/include/flang/Lower/AbstractConverter.h
@@ -103,13 +103,15 @@
 
   virtual void copyHostAssociateVar(const Fortran::semantics::Symbol &sym) = 0;
 
-  /// Collect the set of ultimate symbols of symbols with \p flag in \p eval
-  /// region if \p isUltimateSymbol is true. Otherwise, collect the set of
-  /// symbols with \p flag.
+  /// Collect the set of symbols with \p flag in \p eval region. Also collect
+  /// the host symbols with \p flag when the symbols are host associated if \p
+  /// checkHostAssocSymbols is true, in which case note that the host symbols
+  /// may not be in \p eval region.
   virtual void collectSymbolSet(
       pft::Evaluation &eval,
       llvm::SetVector<const Fortran::semantics::Symbol *> &symbolSet,
-      Fortran::semantics::Symbol::Flag flag, bool isUltimateSymbol = true) = 0;
+      Fortran::semantics::Symbol::Flag flag,
+      bool checkHostAssocSymbols = true) = 0;
 
   //===--------------------------------------------------------------------===//
   // Expressions
Index: flang/lib/Lower/Bridge.cpp
===================================================================
--- flang/lib/Lower/Bridge.cpp
+++ flang/lib/Lower/Bridge.cpp
@@ -535,12 +535,19 @@
       Fortran::lower::pft::Evaluation &eval,
       llvm::SetVector<const Fortran::semantics::Symbol *> &symbolSet,
       Fortran::semantics::Symbol::Flag flag,
-      bool isUltimateSymbol) override final {
+      bool checkHostAssocSymbols) override final {
     auto addToList = [&](const Fortran::semantics::Symbol &sym) {
-      const Fortran::semantics::Symbol &symbol =
-          isUltimateSymbol ? sym.GetUltimate() : sym;
-      if (symbol.test(flag))
-        symbolSet.insert(&symbol);
+      std::function<void(const Fortran::semantics::Symbol &)> insertSymbols =
+          [&](const Fortran::semantics::Symbol &oriSymbol) {
+            if (oriSymbol.test(flag))
+              symbolSet.insert(&oriSymbol);
+            if (checkHostAssocSymbols)
+              if (const auto *details{
+                      oriSymbol
+                          .detailsIf<Fortran::semantics::HostAssocDetails>()})
+                insertSymbols(details->symbol());
+          };
+      insertSymbols(sym);
     };
     Fortran::lower::pft::visitAllSymbols(eval, addToList);
   }
Index: flang/lib/Lower/OpenMP.cpp
===================================================================
--- flang/lib/Lower/OpenMP.cpp
+++ flang/lib/Lower/OpenMP.cpp
@@ -162,7 +162,7 @@
   llvm::SetVector<const Fortran::semantics::Symbol *> threadprivateSyms;
   converter.collectSymbolSet(eval, threadprivateSyms,
                              Fortran::semantics::Symbol::Flag::OmpThreadprivate,
-                             /*isUltimateSymbol=*/false);
+                             /*checkHostAssocSymbols=*/false);
   std::set<Fortran::semantics::SourceName> threadprivateSymNames;
 
   // For a COMMON block, the ThreadprivateOp is generated for itself instead of