diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -478,6 +478,57 @@
   }
 }
 
+static mlir::acc::PrivateRecipeOp
+createBasePrivateRecipeOp(fir::FirOpBuilder &builder, mlir::Value input,
+                          llvm::StringRef recipeName, mlir::Location loc) {
+  mlir::ModuleOp mod = builder.getModule();
+  mlir::OpBuilder modBuilder(mod.getBodyRegion());
+  mlir::Type ty = input.getType();
+  auto recipe =
+      modBuilder.create<mlir::acc::PrivateRecipeOp>(loc, recipeName, ty);
+  builder.createBlock(&recipe.getInitRegion(), recipe.getInitRegion().end(),
+                      {ty}, {loc});
+  builder.setInsertionPointToEnd(&recipe.getInitRegion().back());
+  builder.create<mlir::acc::YieldOp>(
+      loc, recipe.getInitRegion().front().getArgument(0));
+  return recipe;
+}
+
+static void
+genPrivatizations(const Fortran::parser::AccObjectList &objectList,
+                  Fortran::lower::AbstractConverter &converter,
+                  Fortran::semantics::SemanticsContext &semanticsContext,
+                  Fortran::lower::StatementContext &stmtCtx,
+                  llvm::SmallVectorImpl<mlir::Value> &dataOperands,
+                  llvm::SmallVector<mlir::Attribute> &privatizations) {
+  fir::FirOpBuilder &builder = converter.getFirOpBuilder();
+  mlir::ModuleOp mod = builder.getModule();
+  for (const auto &accObject : objectList.v) {
+    llvm::SmallVector<mlir::Value> bounds;
+    std::stringstream asFortran;
+    mlir::Location operandLocation = genOperandLocation(converter, accObject);
+    mlir::Value baseAddr = gatherDataOperandAddrAndBounds(
+        converter, builder, semanticsContext, stmtCtx, accObject,
+        operandLocation, asFortran, bounds);
+
+    std::string recipeName = fir::getTypeAsString(
+        baseAddr.getType(), converter.getKindMap(), "privatization");
+    if (auto recipe =
+            mod.lookupSymbol<mlir::acc::PrivateRecipeOp>(recipeName)) {
+      privatizations.push_back(mlir::SymbolRefAttr::get(
+          builder.getContext(), recipe.getSymName().str()));
+    } else {
+      auto crtPos = builder.saveInsertionPoint();
+      mlir::acc::PrivateRecipeOp newRecipe = createBasePrivateRecipeOp(
+          builder, baseAddr, recipeName, operandLocation);
+      builder.restoreInsertionPoint(crtPos);
+      privatizations.push_back(mlir::SymbolRefAttr::get(
+          builder.getContext(), newRecipe.getSymName().str()));
+    }
+    dataOperands.push_back(baseAddr);
+  }
+}
+
 template <typename Clause>
 static void genObjectListWithModifier(
     const Clause *x, Fortran::lower::AbstractConverter &converter,
@@ -824,9 +875,9 @@
       copyEntryOperands, copyoutEntryOperands, createEntryOperands,
       dataClauseOperands;
 
-  // TODO: need to more work/design.
   llvm::SmallVector<mlir::Value> reductionOperands, privateOperands,
       firstprivateOperands;
+  llvm::SmallVector<mlir::Attribute> privatizations;
 
   // Async, wait and self clause have optional values but can be present with
   // no value as well. When there is no value, the op has an attribute to
@@ -973,8 +1024,8 @@
     } else if (const auto *privateClause =
                    std::get_if<Fortran::parser::AccClause::Private>(
                        &clause.u)) {
-      genObjectList(privateClause->v, converter, semanticsContext, stmtCtx,
-                    privateOperands);
+      genPrivatizations(privateClause->v, converter, semanticsContext, stmtCtx,
+                        privateOperands, privatizations);
     } else if (const auto *firstprivateClause =
                    std::get_if<Fortran::parser::AccClause::Firstprivate>(
                        &clause.u)) {
@@ -1019,6 +1070,12 @@
   if (addSelfAttr)
     computeOp.setSelfAttrAttr(builder.getUnitAttr());
 
+  if constexpr (!std::is_same_v<Op, mlir::acc::KernelsOp>) {
+    if (!privatizations.empty())
+      computeOp.setPrivatizationsAttr(
+          mlir::ArrayAttr::get(builder.getContext(), privatizations));
+  }
+
   auto insPt = builder.saveInsertionPoint();
   builder.setInsertionPointAfter(computeOp);
 
diff --git a/flang/test/Lower/OpenACC/acc-parallel-loop.f90 b/flang/test/Lower/OpenACC/acc-parallel-loop.f90
--- a/flang/test/Lower/OpenACC/acc-parallel-loop.f90
+++ b/flang/test/Lower/OpenACC/acc-parallel-loop.f90
@@ -2,6 +2,13 @@
 
 ! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 
+! CHECK-LABEL: acc.private.recipe @privatization_10xf32 : !fir.ref<!fir.array<10xf32>> init {
+! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10xf32>>):
+! CHECK:   acc.yield %{{.*}} : !fir.ref<!fir.array<10xf32>>
+! CHECK: }
+
+! CHECK-LABEL: func.func @_QPacc_parallel_loop()
+
 subroutine acc_parallel_loop
   integer :: i, j
 
@@ -442,19 +449,18 @@
 ! CHECK:        acc.yield
 ! CHECK-NEXT: }{{$}}
 
-! TODO: will be updated after lowering change in privatization to MLIR
-!  !$acc parallel loop private(a) firstprivate(b)
-!  DO i = 1, n
-!    a(i) = b(i)
-!  END DO
+  !$acc parallel loop private(a) firstprivate(b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
 
-! TODO:      acc.parallel firstprivate(%[[B]] : !fir.ref<!fir.array<10xf32>>) private(%[[A]] : !fir.ref<!fir.array<10xf32>>) {
-! TODO:        acc.loop private(%[[A]] : !fir.ref<!fir.array<10xf32>>) {
-! TODO:          fir.do_loop
-! TODO:          acc.yield
-! TODO-NEXT:   }{{$}}
-! TODO:        acc.yield
-! TODO-NEXT: }{{$}}
+! CHECK:      acc.parallel firstprivate(%[[B]] : !fir.ref<!fir.array<10xf32>>) private(@privatization_10xf32 -> %[[A]] : !fir.ref<!fir.array<10xf32>>) {
+! CHECK:        acc.loop private(%[[A]] : !fir.ref<!fir.array<10xf32>>) {
+! CHECK:          fir.do_loop
+! CHECK:          acc.yield
+! CHECK-NEXT:   }{{$}}
+! CHECK:        acc.yield
+! CHECK-NEXT: }{{$}}
 
   !$acc parallel loop seq
   DO i = 1, n
diff --git a/flang/test/Lower/OpenACC/acc-parallel.f90 b/flang/test/Lower/OpenACC/acc-parallel.f90
--- a/flang/test/Lower/OpenACC/acc-parallel.f90
+++ b/flang/test/Lower/OpenACC/acc-parallel.f90
@@ -2,6 +2,13 @@
 
 ! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 
+! CHECK-LABEL: acc.private.recipe @privatization_10x10xf32 : !fir.ref<!fir.array<10x10xf32>> init {
+! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>):
+! CHECK: acc.yield %{{.*}} : !fir.ref<!fir.array<10x10xf32>>
+! CHECK: }
+
+! CHECK-LABEL: func.func @_QPacc_parallel()
+
 subroutine acc_parallel
   integer :: i, j
 
@@ -288,12 +295,11 @@
 !CHECK: acc.detach accPtr(%[[ATTACH_D]] : !fir.ptr<f32>) {dataClause = 10 : i64, name = "d"}
 !CHECK: acc.detach accPtr(%[[ATTACH_E]] : !fir.ptr<f32>) {dataClause = 10 : i64, name = "e"}
 
-! TODO: will be updated after lowering change in privatization to MLIR
-!  !$acc parallel private(a) firstprivate(b) private(c)
-!  !$acc end parallel
+!$acc parallel private(a) firstprivate(b) private(c)
+!$acc end parallel
 
-!TODO:      acc.parallel firstprivate(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) private(%[[A]], %[[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
-!TODO:        acc.yield
-!TODO-NEXT: }{{$}}
+! CHECK:      acc.parallel firstprivate(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) private(@privatization_10x10xf32 -> %[[A]] : !fir.ref<!fir.array<10x10xf32>>, @privatization_10x10xf32 -> %[[C]] : !fir.ref<!fir.array<10x10xf32>>) {
+! CHECK:        acc.yield
+! CHECK-NEXT: }{{$}}
 
 end subroutine acc_parallel
diff --git a/flang/test/Lower/OpenACC/acc-serial-loop.f90 b/flang/test/Lower/OpenACC/acc-serial-loop.f90
--- a/flang/test/Lower/OpenACC/acc-serial-loop.f90
+++ b/flang/test/Lower/OpenACC/acc-serial-loop.f90
@@ -2,6 +2,13 @@
 
 ! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 
+! CHECK-LABEL: acc.private.recipe @privatization_10xf32 : !fir.ref<!fir.array<10xf32>> init {
+! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10xf32>>):
+! CHECK:   acc.yield %{{.*}} : !fir.ref<!fir.array<10xf32>>
+! CHECK: }
+
+! CHECK-LABEL: func.func @_QPacc_serial_loop()
+
 subroutine acc_serial_loop
   integer :: i, j
 
@@ -358,19 +365,18 @@
 ! CHECK:        acc.yield
 ! CHECK-NEXT: }{{$}}
 
-! TODO: update when lowering is updated to new private design
-!  !$acc serial loop private(a) firstprivate(b)
-!  DO i = 1, n
-!    a(i) = b(i)
-!  END DO
+  !$acc serial loop private(a) firstprivate(b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
 
-! TODO:      acc.serial firstprivate(%[[B]] : !fir.ref<!fir.array<10xf32>>) private(%[[A]] : !fir.ref<!fir.array<10xf32>>) {
-! TODO:        acc.loop private(%[[A]] : !fir.ref<!fir.array<10xf32>>) {
-! TODO:          fir.do_loop
-! TODO:          acc.yield
-! TODO-NEXT:   }{{$}}
-! TODO:        acc.yield
-! TODO-NEXT: }{{$}}
+! CHECK:      acc.serial firstprivate(%[[B]] : !fir.ref<!fir.array<10xf32>>) private(@privatization_10xf32 -> %[[A]] : !fir.ref<!fir.array<10xf32>>) {
+! CHECK:        acc.loop private(%[[A]] : !fir.ref<!fir.array<10xf32>>) {
+! CHECK:          fir.do_loop
+! CHECK:          acc.yield
+! CHECK-NEXT:   }{{$}}
+! CHECK:        acc.yield
+! CHECK-NEXT: }{{$}}
 
   !$acc serial loop seq
   DO i = 1, n
diff --git a/flang/test/Lower/OpenACC/acc-serial.f90 b/flang/test/Lower/OpenACC/acc-serial.f90
--- a/flang/test/Lower/OpenACC/acc-serial.f90
+++ b/flang/test/Lower/OpenACC/acc-serial.f90
@@ -2,6 +2,13 @@
 
 ! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 
+! CHECK-LABEL: acc.private.recipe @privatization_10x10xf32 : !fir.ref<!fir.array<10x10xf32>> init {
+! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>):
+! CHECK: acc.yield %{{.*}} : !fir.ref<!fir.array<10x10xf32>>
+! CHECK: }
+
+! CHECK-LABEL: func.func @_QPacc_serial()
+
 subroutine acc_serial
   integer :: i, j
 
@@ -231,12 +238,11 @@
 ! CHECK: acc.detach accPtr(%[[ATTACH_D]] : !fir.ptr<f32>) {dataClause = 10 : i64, name = "d"}
 ! CHECK: acc.detach accPtr(%[[ATTACH_E]] : !fir.ptr<f32>) {dataClause = 10 : i64, name = "e"}
 
-! TODO: update when lowering is updated to new private design
-!  !$acc serial private(a) firstprivate(b) private(c)
-!  !$acc end serial
+  !$acc serial private(a) firstprivate(b) private(c)
+  !$acc end serial
 
-! TODO:      acc.serial firstprivate(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) private(%[[A]], %[[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
-! TODO:        acc.yield
-! TODO-NEXT: }{{$}}
+! CHECK:      acc.serial firstprivate(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) private(@privatization_10x10xf32 -> %[[A]] : !fir.ref<!fir.array<10x10xf32>>, @privatization_10x10xf32 -> %[[C]] : !fir.ref<!fir.array<10x10xf32>>) {
+! CHECK:        acc.yield
+! CHECK-NEXT: }{{$}}
 
 end subroutine