diff --git a/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90 b/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
--- a/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
@@ -1,75 +1,9 @@
-! This test checks lowering of OpenACC declare directive.
+! This test checks lowering of OpenACC declare directive in function and
+! subroutine specification parts.
 
 ! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s --check-prefixes=HLFIR,ALL
 ! RUN: bbc -fopenacc -emit-fir -hlfir %s -o - | FileCheck %s --check-prefixes=FIR,ALL
 
-module acc_declare_test
- integer, parameter :: n = 100000
- real, dimension(n) :: data1
- !$acc declare create(data1)
-end module
-
-! ALL-LABEL: fir.global @_QMacc_declare_testEdata1 {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.array<100000xf32>
-
-! ALL-LABEL: acc.global_ctor @_QMacc_declare_testEdata1_acc_ctor {
-! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
-! ALL:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
-! ALL:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100000xf32>>)
-! ALL:         acc.terminator
-! ALL:       }
-
-! ALL-LABEL: acc.global_dtor @_QMacc_declare_testEdata1_acc_dtor {
-! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
-! ALL:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! ALL:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>)
-! ALL:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! ALL:         acc.terminator
-! ALL:       }
-
-module acc_declare_copyin_test
- integer, parameter :: n = 100000
- real, dimension(n) :: data1
- !$acc declare copyin(data1)
-end module
-
-
-! ALL-LABEL: acc.global_ctor @_QMacc_declare_copyin_testEdata1_acc_ctor {
-! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_copyin_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_copyin>} : !fir.ref<!fir.array<100000xf32>>
-! ALL:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
-! ALL:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100000xf32>>)
-! ALL:         acc.terminator
-! ALL:       }
-
-module acc_declare_device_resident_test
- integer, parameter :: n = 5000
- integer, dimension(n) :: data1
- !$acc declare device_resident(data1)
-end module
-
-! ALL-LABEL: fir.global @_QMacc_declare_device_resident_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.array<5000xi32>
-
-! ALL-LABEL: acc.global_ctor @_QMacc_declare_device_resident_testEdata1_acc_ctor {
-! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
-! ALL:         %[[DEVICERESIDENT:.*]] = acc.declare_device_resident varPtr(%0 : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
-! ALL:         acc.declare_enter dataOperands(%[[DEVICERESIDENT]] : !fir.ref<!fir.array<5000xi32>>)
-! ALL:         acc.terminator
-! ALL:       }
-
-module acc_declare_device_link_test
- integer, parameter :: n = 5000
- integer, dimension(n) :: data1
- !$acc declare link(data1)
-end module
-
-! ALL-LABEL: fir.global @_QMacc_declare_device_link_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.array<5000xi32> {
-
-! ALL-LABEL: acc.global_ctor @_QMacc_declare_device_link_testEdata1_acc_ctor {
-! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_link_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.ref<!fir.array<5000xi32>>
-! ALL:         %[[LINK:.*]] = acc.declare_link varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
-! ALL:         acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<5000xi32>>)
-! ALL:         acc.terminator
-! ALL:       }
-
 module acc_declare
   contains
 
diff --git a/flang/test/Lower/OpenACC/acc-declare-globals.f90 b/flang/test/Lower/OpenACC/acc-declare-globals.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/acc-declare-globals.f90
@@ -0,0 +1,78 @@
+! This test checks lowering of OpenACC declare directive in module specification
+! part.
+
+! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
+
+module acc_declare_test
+ integer, parameter :: n = 100000
+ real, dimension(n) :: data1
+ !$acc declare create(data1)
+end module
+
+! CHECK-LABEL: fir.global @_QMacc_declare_testEdata1 {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.array<100000xf32>
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_testEdata1_acc_ctor {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
+! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100000xf32>>)
+! CHECK:         acc.terminator
+! CHECK:       }
+
+! CHECK-LABEL: acc.global_dtor @_QMacc_declare_testEdata1_acc_dtor {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
+! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>)
+! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! CHECK:         acc.terminator
+! CHECK:       }
+
+module acc_declare_copyin_test
+ integer, parameter :: n = 100000
+ real, dimension(n) :: data1
+ !$acc declare copyin(data1)
+end module
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_copyin_testEdata1_acc_ctor {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_copyin_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_copyin>} : !fir.ref<!fir.array<100000xf32>>
+! CHECK:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100000xf32>>)
+! CHECK:         acc.terminator
+! CHECK:       }
+
+module acc_declare_device_resident_test
+ integer, parameter :: n = 5000
+ integer, dimension(n) :: data1
+ !$acc declare device_resident(data1)
+end module
+
+! CHECK-LABEL: fir.global @_QMacc_declare_device_resident_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.array<5000xi32>
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_device_resident_testEdata1_acc_ctor {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
+! CHECK:         %[[DEVICERESIDENT:.*]] = acc.declare_device_resident varPtr(%0 : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[DEVICERESIDENT]] : !fir.ref<!fir.array<5000xi32>>)
+! CHECK:         acc.terminator
+! CHECK:       }
+
+! CHECK-LABEL: acc.global_dtor @_QMacc_declare_device_resident_testEdata1_acc_dtor {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
+! CHECK:         %[[DEVPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<5000xi32>>)   -> !fir.ref<!fir.array<5000xi32>> {dataClause = #acc<data_clause acc_declare_device_resident>, name = "data1", structured = false}
+! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<5000xi32>>)
+! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<5000xi32>>)   {dataClause = #acc<data_clause acc_declare_device_resident>, name = "data1", structured = false}
+! CHECK:         acc.terminator
+! CHECK:       }
+
+module acc_declare_device_link_test
+ integer, parameter :: n = 5000
+ integer, dimension(n) :: data1
+ !$acc declare link(data1)
+end module
+
+! CHECK-LABEL: fir.global @_QMacc_declare_device_link_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.array<5000xi32> {
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_device_link_testEdata1_acc_ctor {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_link_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.ref<!fir.array<5000xi32>>
+! CHECK:         %[[LINK:.*]] = acc.declare_link varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<5000xi32>>)
+! CHECK:         acc.terminator
+! CHECK:       }
diff --git a/flang/test/Lower/OpenACC/acc-declare.f90 b/flang/test/Lower/OpenACC/acc-declare.f90
--- a/flang/test/Lower/OpenACC/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/acc-declare.f90
@@ -1,82 +1,8 @@
-! This test checks lowering of OpenACC declare directive.
+! This test checks lowering of OpenACC declare directive in subroutine and
+! function specification parts.
 
 ! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 
-module acc_declare_test
- integer, parameter :: n = 100000
- real, dimension(n) :: data1
- !$acc declare create(data1)
-end module
-
-! CHECK-LABEL: fir.global @_QMacc_declare_testEdata1 {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.array<100000xf32>
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_testEdata1_acc_ctor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100000xf32>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-
-! CHECK-LABEL: acc.global_dtor @_QMacc_declare_testEdata1_acc_dtor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>)
-! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! CHECK:         acc.terminator
-! CHECK:       }
-
-module acc_declare_copyin_test
- integer, parameter :: n = 100000
- real, dimension(n) :: data1
- !$acc declare copyin(data1)
-end module
-
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_copyin_testEdata1_acc_ctor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_copyin_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_copyin>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100000xf32>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-
-module acc_declare_device_resident_test
- integer, parameter :: n = 5000
- integer, dimension(n) :: data1
- !$acc declare device_resident(data1)
-end module
-
-! CHECK-LABEL: fir.global @_QMacc_declare_device_resident_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.array<5000xi32>
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_device_resident_testEdata1_acc_ctor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
-! CHECK:         %[[DEVICERESIDENT:.*]] = acc.declare_device_resident varPtr(%0 : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[DEVICERESIDENT]] : !fir.ref<!fir.array<5000xi32>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-
-! CHECK-LABEL: acc.global_dtor @_QMacc_declare_device_resident_testEdata1_acc_dtor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
-! CHECK:         %[[DEVPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<5000xi32>>)   -> !fir.ref<!fir.array<5000xi32>> {dataClause = #acc<data_clause acc_declare_device_resident>, name = "data1", structured = false}
-! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<5000xi32>>)
-! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<5000xi32>>)   {dataClause = #acc<data_clause acc_declare_device_resident>, name = "data1", structured = false}
-! CHECK:         acc.terminator
-! CHECK:       }
-
-module acc_declare_device_link_test
- integer, parameter :: n = 5000
- integer, dimension(n) :: data1
- !$acc declare link(data1)
-end module
-
-! CHECK-LABEL: fir.global @_QMacc_declare_device_link_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.array<5000xi32> {
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_device_link_testEdata1_acc_ctor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_link_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.ref<!fir.array<5000xi32>>
-! CHECK:         %[[LINK:.*]] = acc.declare_link varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<5000xi32>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-
 module acc_declare
   contains