diff --git a/flang/lib/Semantics/CMakeLists.txt b/flang/lib/Semantics/CMakeLists.txt
--- a/flang/lib/Semantics/CMakeLists.txt
+++ b/flang/lib/Semantics/CMakeLists.txt
@@ -31,8 +31,9 @@
   pointer-assignment.cpp
   program-tree.cpp
   resolve-labels.cpp
-  resolve-names.cpp
+  resolve-directives.cpp
   resolve-names-utils.cpp
+  resolve-names.cpp
   rewrite-parse-tree.cpp
   scope.cpp
   semantics.cpp
diff --git a/flang/lib/Semantics/resolve-directives.h b/flang/lib/Semantics/resolve-directives.h
new file mode 100644
--- /dev/null
+++ b/flang/lib/Semantics/resolve-directives.h
@@ -0,0 +1,26 @@
+//===----------------------------------------------------------------------===//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+
+#ifndef FORTRAN_SEMANTICS_RESOLVE_DIRECTIVES_H_
+#define FORTRAN_SEMANTICS_RESOLVE_DIRECTIVES_H_
+
+namespace Fortran::parser {
+struct Name;
+struct ProgramUnit;
+} // namespace Fortran::parser
+
+namespace Fortran::semantics {
+
+class SemanticsContext;
+
+// Name resolution for OpenACC and OpenMP directives
+void ResolveAccParts(SemanticsContext &, const parser::ProgramUnit &);
+void ResolveOmpParts(SemanticsContext &, const parser::ProgramUnit &);
+
+} // namespace Fortran::semantics
+#endif
diff --git a/flang/lib/Semantics/resolve-directives.cpp b/flang/lib/Semantics/resolve-directives.cpp
new file mode 100644
--- /dev/null
+++ b/flang/lib/Semantics/resolve-directives.cpp
@@ -0,0 +1,1004 @@
+//===----------------------------------------------------------------------===//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+
+#include "resolve-directives.h"
+
+#include "check-acc-structure.h"
+#include "check-omp-structure.h"
+#include "resolve-names-utils.h"
+#include "flang/Common/idioms.h"
+#include "flang/Evaluate/fold.h"
+#include "flang/Parser/parse-tree-visitor.h"
+#include "flang/Parser/parse-tree.h"
+#include "flang/Parser/tools.h"
+#include "flang/Semantics/expression.h"
+#include <list>
+#include <map>
+
+namespace Fortran::semantics {
+
+template <typename T> class DirectiveAttributeVisitor {
+public:
+  explicit DirectiveAttributeVisitor(SemanticsContext &context)
+      : context_{context} {}
+
+  template <typename A> bool Pre(const A &) { return true; }
+  template <typename A> void Post(const A &) {}
+
+protected:
+  struct DirContext {
+    DirContext(const parser::CharBlock &source, T d, Scope &s)
+        : directiveSource{source}, directive{d}, scope{s} {}
+    parser::CharBlock directiveSource;
+    T directive;
+    Scope &scope;
+    Symbol::Flag defaultDSA{Symbol::Flag::AccShared}; // TODOACC
+    std::map<const Symbol *, Symbol::Flag> objectWithDSA;
+    bool withinConstruct{false};
+    std::int64_t associatedLoopLevel{0};
+  };
+
+  DirContext &GetContext() {
+    CHECK(!dirContext_.empty());
+    return dirContext_.back();
+  }
+  void PushContext(const parser::CharBlock &source, T dir) {
+    dirContext_.emplace_back(source, dir, context_.FindScope(source));
+  }
+  void PopContext() { dirContext_.pop_back(); }
+  void SetContextDirectiveSource(parser::CharBlock &dir) {
+    GetContext().directiveSource = dir;
+  }
+  Scope &currScope() { return GetContext().scope; }
+  void SetContextDefaultDSA(Symbol::Flag flag) {
+    GetContext().defaultDSA = flag;
+  }
+  void AddToContextObjectWithDSA(
+      const Symbol &symbol, Symbol::Flag flag, DirContext &context) {
+    context.objectWithDSA.emplace(&symbol, flag);
+  }
+  void AddToContextObjectWithDSA(const Symbol &symbol, Symbol::Flag flag) {
+    AddToContextObjectWithDSA(symbol, flag, GetContext());
+  }
+  bool IsObjectWithDSA(const Symbol &symbol) {
+    auto it{GetContext().objectWithDSA.find(&symbol)};
+    return it != GetContext().objectWithDSA.end();
+  }
+  void SetContextAssociatedLoopLevel(std::int64_t level) {
+    GetContext().associatedLoopLevel = level;
+  }
+  Symbol &MakeAssocSymbol(const SourceName &name, Symbol &prev, Scope &scope) {
+    const auto pair{scope.try_emplace(name, Attrs{}, HostAssocDetails{prev})};
+    return *pair.first->second;
+  }
+  Symbol &MakeAssocSymbol(const SourceName &name, Symbol &prev) {
+    return MakeAssocSymbol(name, prev, currScope());
+  }
+  static const parser::Name *GetDesignatorNameIfDataRef(
+      const parser::Designator &designator) {
+    const auto *dataRef{std::get_if<parser::DataRef>(&designator.u)};
+    return dataRef ? std::get_if<parser::Name>(&dataRef->u) : nullptr;
+  }
+  void AddDataSharingAttributeObject(SymbolRef object) {
+    dataSharingAttributeObjects_.insert(object);
+  }
+  void ClearDataSharingAttributeObjects() {
+    dataSharingAttributeObjects_.clear();
+  }
+  bool HasDataSharingAttributeObject(const Symbol &);
+  const parser::Name &GetLoopIndex(const parser::DoConstruct &);
+  const parser::DoConstruct *GetDoConstructIf(
+      const parser::ExecutionPartConstruct &);
+  Symbol *DeclarePrivateAccessEntity(
+      const parser::Name &, Symbol::Flag, Scope &);
+  Symbol *DeclarePrivateAccessEntity(Symbol &, Symbol::Flag, Scope &);
+  Symbol *DeclareOrMarkOtherAccessEntity(const parser::Name &, Symbol::Flag);
+
+  SymbolSet dataSharingAttributeObjects_; // on one directive
+  SemanticsContext &context_;
+  std::vector<DirContext> dirContext_; // used as a stack
+};
+
+class AccAttributeVisitor : DirectiveAttributeVisitor<llvm::acc::Directive> {
+public:
+  explicit AccAttributeVisitor(SemanticsContext &context)
+      : DirectiveAttributeVisitor(context) {}
+
+  template <typename A> void Walk(const A &x) { parser::Walk(x, *this); }
+  template <typename A> bool Pre(const A &) { return true; }
+  template <typename A> void Post(const A &) {}
+
+  bool Pre(const parser::SpecificationPart &x) {
+    Walk(std::get<std::list<parser::OpenACCDeclarativeConstruct>>(x.t));
+    return false;
+  }
+
+  bool Pre(const parser::OpenACCBlockConstruct &);
+  void Post(const parser::OpenACCBlockConstruct &) { PopContext(); }
+  bool Pre(const parser::OpenACCCombinedConstruct &);
+  void Post(const parser::OpenACCCombinedConstruct &) { PopContext(); }
+
+  void Post(const parser::AccBeginBlockDirective &) {
+    GetContext().withinConstruct = true;
+  }
+
+  bool Pre(const parser::OpenACCLoopConstruct &);
+  void Post(const parser::OpenACCLoopConstruct &) { PopContext(); }
+  void Post(const parser::AccLoopDirective &) {
+    GetContext().withinConstruct = true;
+  }
+
+  bool Pre(const parser::OpenACCStandaloneConstruct &);
+  void Post(const parser::OpenACCStandaloneConstruct &) { PopContext(); }
+  void Post(const parser::AccStandaloneDirective &) {
+    GetContext().withinConstruct = true;
+  }
+
+  void Post(const parser::AccDefaultClause &);
+
+  bool Pre(const parser::AccClause::Copy &x) {
+    ResolveAccObjectList(x.v, Symbol::Flag::AccCopyIn);
+    ResolveAccObjectList(x.v, Symbol::Flag::AccCopyOut);
+    return false;
+  }
+
+  bool Pre(const parser::AccClause::Create &x) {
+    const auto &objectList{std::get<parser::AccObjectList>(x.v.t)};
+    ResolveAccObjectList(objectList, Symbol::Flag::AccCreate);
+    return false;
+  }
+
+  bool Pre(const parser::AccClause::Copyin &x) {
+    const auto &objectList{std::get<parser::AccObjectList>(x.v.t)};
+    ResolveAccObjectList(objectList, Symbol::Flag::AccCopyIn);
+    return false;
+  }
+
+  bool Pre(const parser::AccClause::Copyout &x) {
+    const auto &objectList{std::get<parser::AccObjectList>(x.v.t)};
+    ResolveAccObjectList(objectList, Symbol::Flag::AccCopyOut);
+    return false;
+  }
+
+  bool Pre(const parser::AccClause::Present &x) {
+    ResolveAccObjectList(x.v, Symbol::Flag::AccPresent);
+    return false;
+  }
+  bool Pre(const parser::AccClause::Private &x) {
+    ResolveAccObjectList(x.v, Symbol::Flag::AccPrivate);
+    return false;
+  }
+  bool Pre(const parser::AccClause::FirstPrivate &x) {
+    ResolveAccObjectList(x.v, Symbol::Flag::AccFirstPrivate);
+    return false;
+  }
+
+  void Post(const parser::Name &);
+
+private:
+  std::int64_t GetAssociatedLoopLevelFromClauses(const parser::AccClauseList &);
+
+  static constexpr Symbol::Flags dataSharingAttributeFlags{
+      Symbol::Flag::AccShared, Symbol::Flag::AccPrivate,
+      Symbol::Flag::AccPresent, Symbol::Flag::AccFirstPrivate,
+      Symbol::Flag::AccReduction};
+
+  static constexpr Symbol::Flags dataMappingAttributeFlags{
+      Symbol::Flag::AccCreate, Symbol::Flag::AccCopyIn,
+      Symbol::Flag::AccCopyOut, Symbol::Flag::AccDelete};
+
+  static constexpr Symbol::Flags accFlagsRequireNewSymbol{
+      Symbol::Flag::AccPrivate, Symbol::Flag::AccFirstPrivate,
+      Symbol::Flag::AccReduction};
+
+  static constexpr Symbol::Flags accFlagsRequireMark{};
+
+  void PrivatizeAssociatedLoopIndex(const parser::OpenACCLoopConstruct &);
+  void ResolveAccObjectList(const parser::AccObjectList &, Symbol::Flag);
+  void ResolveAccObject(const parser::AccObject &, Symbol::Flag);
+  Symbol *ResolveAcc(const parser::Name &, Symbol::Flag, Scope &);
+  Symbol *ResolveAcc(Symbol &, Symbol::Flag, Scope &);
+  Symbol *ResolveAccCommonBlockName(const parser::Name *);
+  Symbol *DeclareOrMarkOtherAccessEntity(const parser::Name &, Symbol::Flag);
+  Symbol *DeclareOrMarkOtherAccessEntity(Symbol &, Symbol::Flag);
+  void CheckMultipleAppearances(
+      const parser::Name &, const Symbol &, Symbol::Flag);
+};
+
+// Data-sharing and Data-mapping attributes for data-refs in OpenMP construct
+class OmpAttributeVisitor : DirectiveAttributeVisitor<llvm::omp::Directive> {
+public:
+  explicit OmpAttributeVisitor(SemanticsContext &context)
+      : DirectiveAttributeVisitor(context) {}
+
+  template <typename A> void Walk(const A &x) { parser::Walk(x, *this); }
+  template <typename A> bool Pre(const A &) { return true; }
+  template <typename A> void Post(const A &) {}
+
+  bool Pre(const parser::SpecificationPart &x) {
+    Walk(std::get<std::list<parser::OpenMPDeclarativeConstruct>>(x.t));
+    return false;
+  }
+
+  bool Pre(const parser::OpenMPBlockConstruct &);
+  void Post(const parser::OpenMPBlockConstruct &) { PopContext(); }
+  void Post(const parser::OmpBeginBlockDirective &) {
+    GetContext().withinConstruct = true;
+  }
+
+  bool Pre(const parser::OpenMPLoopConstruct &);
+  void Post(const parser::OpenMPLoopConstruct &) { PopContext(); }
+  void Post(const parser::OmpBeginLoopDirective &) {
+    GetContext().withinConstruct = true;
+  }
+  bool Pre(const parser::DoConstruct &);
+
+  bool Pre(const parser::OpenMPSectionsConstruct &);
+  void Post(const parser::OpenMPSectionsConstruct &) { PopContext(); }
+
+  bool Pre(const parser::OpenMPThreadprivate &);
+  void Post(const parser::OpenMPThreadprivate &) { PopContext(); }
+
+  // 2.15.3 Data-Sharing Attribute Clauses
+  void Post(const parser::OmpDefaultClause &);
+  bool Pre(const parser::OmpClause::Shared &x) {
+    ResolveOmpObjectList(x.v, Symbol::Flag::OmpShared);
+    return false;
+  }
+  bool Pre(const parser::OmpClause::Private &x) {
+    ResolveOmpObjectList(x.v, Symbol::Flag::OmpPrivate);
+    return false;
+  }
+  bool Pre(const parser::OmpClause::Firstprivate &x) {
+    ResolveOmpObjectList(x.v, Symbol::Flag::OmpFirstPrivate);
+    return false;
+  }
+  bool Pre(const parser::OmpClause::Lastprivate &x) {
+    ResolveOmpObjectList(x.v, Symbol::Flag::OmpLastPrivate);
+    return false;
+  }
+
+  void Post(const parser::Name &);
+
+private:
+  std::int64_t GetAssociatedLoopLevelFromClauses(const parser::OmpClauseList &);
+
+  static constexpr Symbol::Flags dataSharingAttributeFlags{
+      Symbol::Flag::OmpShared, Symbol::Flag::OmpPrivate,
+      Symbol::Flag::OmpFirstPrivate, Symbol::Flag::OmpLastPrivate,
+      Symbol::Flag::OmpReduction, Symbol::Flag::OmpLinear};
+
+  static constexpr Symbol::Flags ompFlagsRequireNewSymbol{
+      Symbol::Flag::OmpPrivate, Symbol::Flag::OmpLinear,
+      Symbol::Flag::OmpFirstPrivate, Symbol::Flag::OmpLastPrivate,
+      Symbol::Flag::OmpReduction};
+
+  static constexpr Symbol::Flags ompFlagsRequireMark{
+      Symbol::Flag::OmpThreadprivate};
+
+  // Predetermined DSA rules
+  void PrivatizeAssociatedLoopIndex(const parser::OpenMPLoopConstruct &);
+  void ResolveSeqLoopIndexInParallelOrTaskConstruct(const parser::Name &);
+
+  void ResolveOmpObjectList(const parser::OmpObjectList &, Symbol::Flag);
+  void ResolveOmpObject(const parser::OmpObject &, Symbol::Flag);
+  Symbol *ResolveOmp(const parser::Name &, Symbol::Flag, Scope &);
+  Symbol *ResolveOmp(Symbol &, Symbol::Flag, Scope &);
+  Symbol *ResolveOmpCommonBlockName(const parser::Name *);
+  Symbol *DeclareOrMarkOtherAccessEntity(const parser::Name &, Symbol::Flag);
+  Symbol *DeclareOrMarkOtherAccessEntity(Symbol &, Symbol::Flag);
+  void CheckMultipleAppearances(
+      const parser::Name &, const Symbol &, Symbol::Flag);
+};
+
+template <typename T>
+bool DirectiveAttributeVisitor<T>::HasDataSharingAttributeObject(
+    const Symbol &object) {
+  auto it{dataSharingAttributeObjects_.find(object)};
+  return it != dataSharingAttributeObjects_.end();
+}
+
+template <typename T>
+const parser::Name &DirectiveAttributeVisitor<T>::GetLoopIndex(
+    const parser::DoConstruct &x) {
+  using Bounds = parser::LoopControl::Bounds;
+  return std::get<Bounds>(x.GetLoopControl()->u).name.thing;
+}
+
+template <typename T>
+const parser::DoConstruct *DirectiveAttributeVisitor<T>::GetDoConstructIf(
+    const parser::ExecutionPartConstruct &x) {
+  return parser::Unwrap<parser::DoConstruct>(x);
+}
+
+template <typename T>
+Symbol *DirectiveAttributeVisitor<T>::DeclarePrivateAccessEntity(
+    const parser::Name &name, Symbol::Flag flag, Scope &scope) {
+  if (!name.symbol) {
+    return nullptr; // not resolved by Name Resolution step, do nothing
+  }
+  name.symbol = DeclarePrivateAccessEntity(*name.symbol, flag, scope);
+  return name.symbol;
+}
+
+template <typename T>
+Symbol *DirectiveAttributeVisitor<T>::DeclarePrivateAccessEntity(
+    Symbol &object, Symbol::Flag flag, Scope &scope) {
+  if (object.owner() != currScope()) {
+    auto &symbol{MakeAssocSymbol(object.name(), object, scope)};
+    symbol.set(flag);
+    return &symbol;
+  } else {
+    object.set(flag);
+    return &object;
+  }
+}
+
+bool AccAttributeVisitor::Pre(const parser::OpenACCBlockConstruct &x) {
+  const auto &beginBlockDir{std::get<parser::AccBeginBlockDirective>(x.t)};
+  const auto &blockDir{std::get<parser::AccBlockDirective>(beginBlockDir.t)};
+  switch (blockDir.v) {
+  case llvm::acc::Directive::ACCD_data:
+  case llvm::acc::Directive::ACCD_host_data:
+  case llvm::acc::Directive::ACCD_kernels:
+  case llvm::acc::Directive::ACCD_parallel:
+  case llvm::acc::Directive::ACCD_serial:
+    PushContext(blockDir.source, blockDir.v);
+    break;
+  default:
+    break;
+  }
+  ClearDataSharingAttributeObjects();
+  return true;
+}
+
+bool AccAttributeVisitor::Pre(const parser::OpenACCLoopConstruct &x) {
+  const auto &beginDir{std::get<parser::AccBeginLoopDirective>(x.t)};
+  const auto &loopDir{std::get<parser::AccLoopDirective>(beginDir.t)};
+  const auto &clauseList{std::get<parser::AccClauseList>(beginDir.t)};
+  if (loopDir.v == llvm::acc::Directive::ACCD_loop) {
+    PushContext(loopDir.source, loopDir.v);
+  }
+  ClearDataSharingAttributeObjects();
+  SetContextAssociatedLoopLevel(GetAssociatedLoopLevelFromClauses(clauseList));
+  PrivatizeAssociatedLoopIndex(x);
+  return true;
+}
+
+bool AccAttributeVisitor::Pre(const parser::OpenACCStandaloneConstruct &x) {
+  const auto &standaloneDir{std::get<parser::AccStandaloneDirective>(x.t)};
+  switch (standaloneDir.v) {
+  case llvm::acc::Directive::ACCD_cache:
+  case llvm::acc::Directive::ACCD_enter_data:
+  case llvm::acc::Directive::ACCD_exit_data:
+  case llvm::acc::Directive::ACCD_init:
+  case llvm::acc::Directive::ACCD_set:
+  case llvm::acc::Directive::ACCD_shutdown:
+  case llvm::acc::Directive::ACCD_update:
+    PushContext(standaloneDir.source, standaloneDir.v);
+    break;
+  default:
+    break;
+  }
+  ClearDataSharingAttributeObjects();
+  return true;
+}
+
+bool AccAttributeVisitor::Pre(const parser::OpenACCCombinedConstruct &x) {
+  const auto &beginBlockDir{std::get<parser::AccBeginCombinedDirective>(x.t)};
+  const auto &combinedDir{
+      std::get<parser::AccCombinedDirective>(beginBlockDir.t)};
+  switch (combinedDir.v) {
+  case llvm::acc::Directive::ACCD_kernels_loop:
+  case llvm::acc::Directive::ACCD_parallel_loop:
+  case llvm::acc::Directive::ACCD_serial_loop:
+    PushContext(combinedDir.source, combinedDir.v);
+    break;
+  default:
+    break;
+  }
+  ClearDataSharingAttributeObjects();
+  return true;
+}
+
+std::int64_t AccAttributeVisitor::GetAssociatedLoopLevelFromClauses(
+    const parser::AccClauseList &x) {
+  std::int64_t collapseLevel{0};
+  for (const auto &clause : x.v) {
+    if (const auto *collapseClause{
+            std::get_if<parser::AccClause::Collapse>(&clause.u)}) {
+      if (const auto v{EvaluateInt64(context_, collapseClause->v)}) {
+        collapseLevel = *v;
+      }
+    }
+  }
+
+  if (collapseLevel) {
+    return collapseLevel;
+  }
+  return 1; // default is outermost loop
+}
+
+void AccAttributeVisitor::PrivatizeAssociatedLoopIndex(
+    const parser::OpenACCLoopConstruct &x) {
+  std::int64_t level{GetContext().associatedLoopLevel};
+  if (level <= 0) { // collpase value was negative or 0
+    return;
+  }
+  Symbol::Flag ivDSA{Symbol::Flag::AccPrivate};
+
+  const auto &outer{std::get<std::optional<parser::DoConstruct>>(x.t)};
+  for (const parser::DoConstruct *loop{&*outer}; loop && level > 0; --level) {
+    // go through all the nested do-loops and resolve index variables
+    const parser::Name &iv{GetLoopIndex(*loop)};
+    if (auto *symbol{ResolveAcc(iv, ivDSA, currScope())}) {
+      symbol->set(Symbol::Flag::AccPreDetermined);
+      iv.symbol = symbol; // adjust the symbol within region
+      AddToContextObjectWithDSA(*symbol, ivDSA);
+    }
+
+    const auto &block{std::get<parser::Block>(loop->t)};
+    const auto it{block.begin()};
+    loop = it != block.end() ? GetDoConstructIf(*it) : nullptr;
+  }
+  CHECK(level == 0);
+}
+
+void AccAttributeVisitor::Post(const parser::AccDefaultClause &x) {
+  if (!dirContext_.empty()) {
+    switch (x.v) {
+    case parser::AccDefaultClause::Arg::Present:
+      SetContextDefaultDSA(Symbol::Flag::AccPresent);
+      break;
+    case parser::AccDefaultClause::Arg::None:
+      SetContextDefaultDSA(Symbol::Flag::AccNone);
+      break;
+    }
+  }
+}
+
+// For OpenACC constructs, check all the data-refs within the constructs
+// and adjust the symbol for each Name if necessary
+void AccAttributeVisitor::Post(const parser::Name &name) {
+  auto *symbol{name.symbol};
+  if (symbol && !dirContext_.empty() && GetContext().withinConstruct) {
+    if (!symbol->owner().IsDerivedType() && !symbol->has<ProcEntityDetails>() &&
+        !IsObjectWithDSA(*symbol)) {
+      if (Symbol * found{currScope().FindSymbol(name.source)}) {
+        if (symbol != found) {
+          name.symbol = found; // adjust the symbol within region
+        } else if (GetContext().defaultDSA == Symbol::Flag::AccNone) {
+          // 2.5.14.
+          context_.Say(name.source,
+              "The DEFAULT(NONE) clause requires that '%s' must be listed in "
+              "a data-mapping clause"_err_en_US,
+              symbol->name());
+        }
+      }
+    }
+  } // within OpenACC construct
+}
+
+Symbol *AccAttributeVisitor::ResolveAccCommonBlockName(
+    const parser::Name *name) {
+  if (!name) {
+    return nullptr;
+  } else if (auto *prev{
+                 GetContext().scope.parent().FindCommonBlock(name->source)}) {
+    name->symbol = prev;
+    return prev;
+  } else {
+    return nullptr;
+  }
+}
+
+void AccAttributeVisitor::ResolveAccObjectList(
+    const parser::AccObjectList &accObjectList, Symbol::Flag accFlag) {
+  for (const auto &accObject : accObjectList.v) {
+    ResolveAccObject(accObject, accFlag);
+  }
+}
+
+void AccAttributeVisitor::ResolveAccObject(
+    const parser::AccObject &accObject, Symbol::Flag accFlag) {
+  std::visit(
+      common::visitors{
+          [&](const parser::Designator &designator) {
+            if (const auto *name{GetDesignatorNameIfDataRef(designator)}) {
+              if (auto *symbol{ResolveAcc(*name, accFlag, currScope())}) {
+                AddToContextObjectWithDSA(*symbol, accFlag);
+                if (dataSharingAttributeFlags.test(accFlag)) {
+                  CheckMultipleAppearances(*name, *symbol, accFlag);
+                }
+              }
+            } else {
+              // Array sections to be changed to substrings as needed
+              if (AnalyzeExpr(context_, designator)) {
+                if (std::holds_alternative<parser::Substring>(designator.u)) {
+                  context_.Say(designator.source,
+                      "Substrings are not allowed on OpenACC "
+                      "directives or clauses"_err_en_US);
+                }
+              }
+              // other checks, more TBD
+            }
+          },
+          [&](const parser::Name &name) { // common block
+            if (auto *symbol{ResolveAccCommonBlockName(&name)}) {
+              CheckMultipleAppearances(
+                  name, *symbol, Symbol::Flag::AccCommonBlock);
+              for (auto &object : symbol->get<CommonBlockDetails>().objects()) {
+                if (auto *resolvedObject{
+                        ResolveAcc(*object, accFlag, currScope())}) {
+                  AddToContextObjectWithDSA(*resolvedObject, accFlag);
+                }
+              }
+            } else {
+              context_.Say(name.source,
+                  "COMMON block must be declared in the same scoping unit "
+                  "in which the OpenACC directive or clause appears"_err_en_US);
+            }
+          },
+      },
+      accObject.u);
+}
+
+Symbol *AccAttributeVisitor::ResolveAcc(
+    const parser::Name &name, Symbol::Flag accFlag, Scope &scope) {
+  if (accFlagsRequireNewSymbol.test(accFlag)) {
+    return DeclarePrivateAccessEntity(name, accFlag, scope);
+  } else {
+    return DeclareOrMarkOtherAccessEntity(name, accFlag);
+  }
+}
+
+Symbol *AccAttributeVisitor::ResolveAcc(
+    Symbol &symbol, Symbol::Flag accFlag, Scope &scope) {
+  if (accFlagsRequireNewSymbol.test(accFlag)) {
+    return DeclarePrivateAccessEntity(symbol, accFlag, scope);
+  } else {
+    return DeclareOrMarkOtherAccessEntity(symbol, accFlag);
+  }
+}
+
+Symbol *AccAttributeVisitor::DeclareOrMarkOtherAccessEntity(
+    const parser::Name &name, Symbol::Flag accFlag) {
+  Symbol *prev{currScope().FindSymbol(name.source)};
+  if (!name.symbol || !prev) {
+    return nullptr;
+  } else if (prev != name.symbol) {
+    name.symbol = prev;
+  }
+  return DeclareOrMarkOtherAccessEntity(*prev, accFlag);
+}
+
+Symbol *AccAttributeVisitor::DeclareOrMarkOtherAccessEntity(
+    Symbol &object, Symbol::Flag accFlag) {
+  if (accFlagsRequireMark.test(accFlag)) {
+    object.set(accFlag);
+  }
+  return &object;
+}
+
+static bool WithMultipleAppearancesAccException(
+    const Symbol &symbol, Symbol::Flag flag) {
+  return false; // Place holder
+}
+
+void AccAttributeVisitor::CheckMultipleAppearances(
+    const parser::Name &name, const Symbol &symbol, Symbol::Flag accFlag) {
+  const auto *target{&symbol};
+  if (accFlagsRequireNewSymbol.test(accFlag)) {
+    if (const auto *details{symbol.detailsIf<HostAssocDetails>()}) {
+      target = &details->symbol();
+    }
+  }
+  if (HasDataSharingAttributeObject(*target) &&
+      !WithMultipleAppearancesAccException(symbol, accFlag)) {
+    context_.Say(name.source,
+        "'%s' appears in more than one data-sharing clause "
+        "on the same OpenACC directive"_err_en_US,
+        name.ToString());
+  } else {
+    AddDataSharingAttributeObject(*target);
+  }
+}
+
+bool OmpAttributeVisitor::Pre(const parser::OpenMPBlockConstruct &x) {
+  const auto &beginBlockDir{std::get<parser::OmpBeginBlockDirective>(x.t)};
+  const auto &beginDir{std::get<parser::OmpBlockDirective>(beginBlockDir.t)};
+  switch (beginDir.v) {
+  case llvm::omp::Directive::OMPD_master:
+  case llvm::omp::Directive::OMPD_ordered:
+  case llvm::omp::Directive::OMPD_parallel:
+  case llvm::omp::Directive::OMPD_single:
+  case llvm::omp::Directive::OMPD_target:
+  case llvm::omp::Directive::OMPD_target_data:
+  case llvm::omp::Directive::OMPD_task:
+  case llvm::omp::Directive::OMPD_teams:
+  case llvm::omp::Directive::OMPD_workshare:
+  case llvm::omp::Directive::OMPD_parallel_workshare:
+  case llvm::omp::Directive::OMPD_target_teams:
+  case llvm::omp::Directive::OMPD_target_parallel:
+    PushContext(beginDir.source, beginDir.v);
+    break;
+  default:
+    // TODO others
+    break;
+  }
+  ClearDataSharingAttributeObjects();
+  return true;
+}
+
+bool OmpAttributeVisitor::Pre(const parser::OpenMPLoopConstruct &x) {
+  const auto &beginLoopDir{std::get<parser::OmpBeginLoopDirective>(x.t)};
+  const auto &beginDir{std::get<parser::OmpLoopDirective>(beginLoopDir.t)};
+  const auto &clauseList{std::get<parser::OmpClauseList>(beginLoopDir.t)};
+  switch (beginDir.v) {
+  case llvm::omp::Directive::OMPD_distribute:
+  case llvm::omp::Directive::OMPD_distribute_parallel_do:
+  case llvm::omp::Directive::OMPD_distribute_parallel_do_simd:
+  case llvm::omp::Directive::OMPD_distribute_simd:
+  case llvm::omp::Directive::OMPD_do:
+  case llvm::omp::Directive::OMPD_do_simd:
+  case llvm::omp::Directive::OMPD_parallel_do:
+  case llvm::omp::Directive::OMPD_parallel_do_simd:
+  case llvm::omp::Directive::OMPD_simd:
+  case llvm::omp::Directive::OMPD_target_parallel_do:
+  case llvm::omp::Directive::OMPD_target_parallel_do_simd:
+  case llvm::omp::Directive::OMPD_target_teams_distribute:
+  case llvm::omp::Directive::OMPD_target_teams_distribute_parallel_do:
+  case llvm::omp::Directive::OMPD_target_teams_distribute_parallel_do_simd:
+  case llvm::omp::Directive::OMPD_target_teams_distribute_simd:
+  case llvm::omp::Directive::OMPD_target_simd:
+  case llvm::omp::Directive::OMPD_taskloop:
+  case llvm::omp::Directive::OMPD_taskloop_simd:
+  case llvm::omp::Directive::OMPD_teams_distribute:
+  case llvm::omp::Directive::OMPD_teams_distribute_parallel_do:
+  case llvm::omp::Directive::OMPD_teams_distribute_parallel_do_simd:
+  case llvm::omp::Directive::OMPD_teams_distribute_simd:
+    PushContext(beginDir.source, beginDir.v);
+    break;
+  default:
+    break;
+  }
+  ClearDataSharingAttributeObjects();
+  SetContextAssociatedLoopLevel(GetAssociatedLoopLevelFromClauses(clauseList));
+  PrivatizeAssociatedLoopIndex(x);
+  return true;
+}
+
+void OmpAttributeVisitor::ResolveSeqLoopIndexInParallelOrTaskConstruct(
+    const parser::Name &iv) {
+  auto targetIt{dirContext_.rbegin()};
+  for (;; ++targetIt) {
+    if (targetIt == dirContext_.rend()) {
+      return;
+    }
+    if (llvm::omp::parallelSet.test(targetIt->directive) ||
+        llvm::omp::taskGeneratingSet.test(targetIt->directive)) {
+      break;
+    }
+  }
+  if (auto *symbol{ResolveOmp(iv, Symbol::Flag::OmpPrivate, targetIt->scope)}) {
+    targetIt++;
+    symbol->set(Symbol::Flag::OmpPreDetermined);
+    iv.symbol = symbol; // adjust the symbol within region
+    for (auto it{dirContext_.rbegin()}; it != targetIt; ++it) {
+      AddToContextObjectWithDSA(*symbol, Symbol::Flag::OmpPrivate, *it);
+    }
+  }
+}
+
+// 2.15.1.1 Data-sharing Attribute Rules - Predetermined
+//   - A loop iteration variable for a sequential loop in a parallel
+//     or task generating construct is private in the innermost such
+//     construct that encloses the loop
+bool OmpAttributeVisitor::Pre(const parser::DoConstruct &x) {
+  if (!dirContext_.empty() && GetContext().withinConstruct) {
+    if (const auto &iv{GetLoopIndex(x)}; iv.symbol) {
+      if (!iv.symbol->test(Symbol::Flag::OmpPreDetermined)) {
+        ResolveSeqLoopIndexInParallelOrTaskConstruct(iv);
+      } else {
+        // TODO: conflict checks with explicitly determined DSA
+      }
+    }
+  }
+  return true;
+}
+
+std::int64_t OmpAttributeVisitor::GetAssociatedLoopLevelFromClauses(
+    const parser::OmpClauseList &x) {
+  std::int64_t orderedLevel{0};
+  std::int64_t collapseLevel{0};
+  for (const auto &clause : x.v) {
+    if (const auto *orderedClause{
+            std::get_if<parser::OmpClause::Ordered>(&clause.u)}) {
+      if (const auto v{EvaluateInt64(context_, orderedClause->v)}) {
+        orderedLevel = *v;
+      }
+    }
+    if (const auto *collapseClause{
+            std::get_if<parser::OmpClause::Collapse>(&clause.u)}) {
+      if (const auto v{EvaluateInt64(context_, collapseClause->v)}) {
+        collapseLevel = *v;
+      }
+    }
+  }
+
+  if (orderedLevel && (!collapseLevel || orderedLevel >= collapseLevel)) {
+    return orderedLevel;
+  } else if (!orderedLevel && collapseLevel) {
+    return collapseLevel;
+  } // orderedLevel < collapseLevel is an error handled in structural checks
+  return 1; // default is outermost loop
+}
+
+// 2.15.1.1 Data-sharing Attribute Rules - Predetermined
+//   - The loop iteration variable(s) in the associated do-loop(s) of a do,
+//     parallel do, taskloop, or distribute construct is (are) private.
+//   - The loop iteration variable in the associated do-loop of a simd construct
+//     with just one associated do-loop is linear with a linear-step that is the
+//     increment of the associated do-loop.
+//   - The loop iteration variables in the associated do-loops of a simd
+//     construct with multiple associated do-loops are lastprivate.
+//
+// TODO: revisit after semantics checks are completed for do-loop association of
+//       collapse and ordered
+void OmpAttributeVisitor::PrivatizeAssociatedLoopIndex(
+    const parser::OpenMPLoopConstruct &x) {
+  std::int64_t level{GetContext().associatedLoopLevel};
+  if (level <= 0) {
+    return;
+  }
+  Symbol::Flag ivDSA;
+  if (!llvm::omp::simdSet.test(GetContext().directive)) {
+    ivDSA = Symbol::Flag::OmpPrivate;
+  } else if (level == 1) {
+    ivDSA = Symbol::Flag::OmpLinear;
+  } else {
+    ivDSA = Symbol::Flag::OmpLastPrivate;
+  }
+
+  const auto &outer{std::get<std::optional<parser::DoConstruct>>(x.t)};
+  for (const parser::DoConstruct *loop{&*outer}; loop && level > 0; --level) {
+    // go through all the nested do-loops and resolve index variables
+    const parser::Name &iv{GetLoopIndex(*loop)};
+    if (auto *symbol{ResolveOmp(iv, ivDSA, currScope())}) {
+      symbol->set(Symbol::Flag::OmpPreDetermined);
+      iv.symbol = symbol; // adjust the symbol within region
+      AddToContextObjectWithDSA(*symbol, ivDSA);
+    }
+
+    const auto &block{std::get<parser::Block>(loop->t)};
+    const auto it{block.begin()};
+    loop = it != block.end() ? GetDoConstructIf(*it) : nullptr;
+  }
+  CHECK(level == 0);
+}
+
+bool OmpAttributeVisitor::Pre(const parser::OpenMPSectionsConstruct &x) {
+  const auto &beginSectionsDir{
+      std::get<parser::OmpBeginSectionsDirective>(x.t)};
+  const auto &beginDir{
+      std::get<parser::OmpSectionsDirective>(beginSectionsDir.t)};
+  switch (beginDir.v) {
+  case llvm::omp::Directive::OMPD_parallel_sections:
+  case llvm::omp::Directive::OMPD_sections:
+    PushContext(beginDir.source, beginDir.v);
+    break;
+  default:
+    break;
+  }
+  ClearDataSharingAttributeObjects();
+  return true;
+}
+
+bool OmpAttributeVisitor::Pre(const parser::OpenMPThreadprivate &x) {
+  PushContext(x.source, llvm::omp::Directive::OMPD_threadprivate);
+  const auto &list{std::get<parser::OmpObjectList>(x.t)};
+  ResolveOmpObjectList(list, Symbol::Flag::OmpThreadprivate);
+  return false;
+}
+
+void OmpAttributeVisitor::Post(const parser::OmpDefaultClause &x) {
+  if (!dirContext_.empty()) {
+    switch (x.v) {
+    case parser::OmpDefaultClause::Type::Private:
+      SetContextDefaultDSA(Symbol::Flag::OmpPrivate);
+      break;
+    case parser::OmpDefaultClause::Type::Firstprivate:
+      SetContextDefaultDSA(Symbol::Flag::OmpFirstPrivate);
+      break;
+    case parser::OmpDefaultClause::Type::Shared:
+      SetContextDefaultDSA(Symbol::Flag::OmpShared);
+      break;
+    case parser::OmpDefaultClause::Type::None:
+      SetContextDefaultDSA(Symbol::Flag::OmpNone);
+      break;
+    }
+  }
+}
+
+// For OpenMP constructs, check all the data-refs within the constructs
+// and adjust the symbol for each Name if necessary
+void OmpAttributeVisitor::Post(const parser::Name &name) {
+  auto *symbol{name.symbol};
+  if (symbol && !dirContext_.empty() && GetContext().withinConstruct) {
+    if (!symbol->owner().IsDerivedType() && !symbol->has<ProcEntityDetails>() &&
+        !IsObjectWithDSA(*symbol)) {
+      // TODO: create a separate function to go through the rules for
+      //       predetermined, explicitly determined, and implicitly
+      //       determined data-sharing attributes (2.15.1.1).
+      if (Symbol * found{currScope().FindSymbol(name.source)}) {
+        if (symbol != found) {
+          name.symbol = found; // adjust the symbol within region
+        } else if (GetContext().defaultDSA == Symbol::Flag::OmpNone) {
+          context_.Say(name.source,
+              "The DEFAULT(NONE) clause requires that '%s' must be listed in "
+              "a data-sharing attribute clause"_err_en_US,
+              symbol->name());
+        }
+      }
+    }
+  } // within OpenMP construct
+}
+
+Symbol *OmpAttributeVisitor::ResolveOmpCommonBlockName(
+    const parser::Name *name) {
+  if (auto *prev{name
+              ? GetContext().scope.parent().FindCommonBlock(name->source)
+              : nullptr}) {
+    name->symbol = prev;
+    return prev;
+  } else {
+    return nullptr;
+  }
+}
+
+void OmpAttributeVisitor::ResolveOmpObjectList(
+    const parser::OmpObjectList &ompObjectList, Symbol::Flag ompFlag) {
+  for (const auto &ompObject : ompObjectList.v) {
+    ResolveOmpObject(ompObject, ompFlag);
+  }
+}
+
+void OmpAttributeVisitor::ResolveOmpObject(
+    const parser::OmpObject &ompObject, Symbol::Flag ompFlag) {
+  std::visit(
+      common::visitors{
+          [&](const parser::Designator &designator) {
+            if (const auto *name{GetDesignatorNameIfDataRef(designator)}) {
+              if (auto *symbol{ResolveOmp(*name, ompFlag, currScope())}) {
+                AddToContextObjectWithDSA(*symbol, ompFlag);
+                if (dataSharingAttributeFlags.test(ompFlag)) {
+                  CheckMultipleAppearances(*name, *symbol, ompFlag);
+                }
+              }
+            } else {
+              // Array sections to be changed to substrings as needed
+              if (AnalyzeExpr(context_, designator)) {
+                if (std::holds_alternative<parser::Substring>(designator.u)) {
+                  context_.Say(designator.source,
+                      "Substrings are not allowed on OpenMP "
+                      "directives or clauses"_err_en_US);
+                }
+              }
+              // other checks, more TBD
+            }
+          },
+          [&](const parser::Name &name) { // common block
+            if (auto *symbol{ResolveOmpCommonBlockName(&name)}) {
+              CheckMultipleAppearances(
+                  name, *symbol, Symbol::Flag::OmpCommonBlock);
+              // 2.15.3 When a named common block appears in a list, it has the
+              // same meaning as if every explicit member of the common block
+              // appeared in the list
+              for (auto &object : symbol->get<CommonBlockDetails>().objects()) {
+                if (auto *resolvedObject{
+                        ResolveOmp(*object, ompFlag, currScope())}) {
+                  AddToContextObjectWithDSA(*resolvedObject, ompFlag);
+                }
+              }
+            } else {
+              context_.Say(name.source, // 2.15.3
+                  "COMMON block must be declared in the same scoping unit "
+                  "in which the OpenMP directive or clause appears"_err_en_US);
+            }
+          },
+      },
+      ompObject.u);
+}
+
+Symbol *OmpAttributeVisitor::ResolveOmp(
+    const parser::Name &name, Symbol::Flag ompFlag, Scope &scope) {
+  if (ompFlagsRequireNewSymbol.test(ompFlag)) {
+    return DeclarePrivateAccessEntity(name, ompFlag, scope);
+  } else {
+    return DeclareOrMarkOtherAccessEntity(name, ompFlag);
+  }
+}
+
+Symbol *OmpAttributeVisitor::ResolveOmp(
+    Symbol &symbol, Symbol::Flag ompFlag, Scope &scope) {
+  if (ompFlagsRequireNewSymbol.test(ompFlag)) {
+    return DeclarePrivateAccessEntity(symbol, ompFlag, scope);
+  } else {
+    return DeclareOrMarkOtherAccessEntity(symbol, ompFlag);
+  }
+}
+
+Symbol *OmpAttributeVisitor::DeclareOrMarkOtherAccessEntity(
+    const parser::Name &name, Symbol::Flag ompFlag) {
+  Symbol *prev{currScope().FindSymbol(name.source)};
+  if (!name.symbol || !prev) {
+    return nullptr;
+  } else if (prev != name.symbol) {
+    name.symbol = prev;
+  }
+  return DeclareOrMarkOtherAccessEntity(*prev, ompFlag);
+}
+
+Symbol *OmpAttributeVisitor::DeclareOrMarkOtherAccessEntity(
+    Symbol &object, Symbol::Flag ompFlag) {
+  if (ompFlagsRequireMark.test(ompFlag)) {
+    object.set(ompFlag);
+  }
+  return &object;
+}
+
+static bool WithMultipleAppearancesOmpException(
+    const Symbol &symbol, Symbol::Flag flag) {
+  return (flag == Symbol::Flag::OmpFirstPrivate &&
+             symbol.test(Symbol::Flag::OmpLastPrivate)) ||
+      (flag == Symbol::Flag::OmpLastPrivate &&
+          symbol.test(Symbol::Flag::OmpFirstPrivate));
+}
+
+void OmpAttributeVisitor::CheckMultipleAppearances(
+    const parser::Name &name, const Symbol &symbol, Symbol::Flag ompFlag) {
+  const auto *target{&symbol};
+  if (ompFlagsRequireNewSymbol.test(ompFlag)) {
+    if (const auto *details{symbol.detailsIf<HostAssocDetails>()}) {
+      target = &details->symbol();
+    }
+  }
+  if (HasDataSharingAttributeObject(*target) &&
+      !WithMultipleAppearancesOmpException(symbol, ompFlag)) {
+    context_.Say(name.source,
+        "'%s' appears in more than one data-sharing clause "
+        "on the same OpenMP directive"_err_en_US,
+        name.ToString());
+  } else {
+    AddDataSharingAttributeObject(*target);
+  }
+}
+
+void ResolveAccParts(
+    SemanticsContext &context, const parser::ProgramUnit &node) {
+  if (context.IsEnabled(common::LanguageFeature::OpenACC)) {
+    AccAttributeVisitor{context}.Walk(node);
+  }
+}
+
+void ResolveOmpParts(
+    SemanticsContext &context, const parser::ProgramUnit &node) {
+  if (context.IsEnabled(common::LanguageFeature::OpenMP)) {
+    OmpAttributeVisitor{context}.Walk(node);
+    if (!context.AnyFatalError()) {
+      // The data-sharing attribute of the loop iteration variable for a
+      // sequential loop (2.15.1.1) can only be determined when visiting
+      // the corresponding DoConstruct, a second walk is to adjust the
+      // symbols for all the data-refs of that loop iteration variable
+      // prior to the DoConstruct.
+      OmpAttributeVisitor{context}.Walk(node);
+    }
+  }
+}
+
+} // namespace Fortran::semantics
diff --git a/flang/lib/Semantics/resolve-names-utils.h b/flang/lib/Semantics/resolve-names-utils.h
--- a/flang/lib/Semantics/resolve-names-utils.h
+++ b/flang/lib/Semantics/resolve-names-utils.h
@@ -11,8 +11,12 @@
 
 // Utility functions and class for use in resolve-names.cpp.
 
+#include "flang/Evaluate/fold.h"
 #include "flang/Parser/message.h"
+#include "flang/Parser/tools.h"
+#include "flang/Semantics/expression.h"
 #include "flang/Semantics/scope.h"
+#include "flang/Semantics/semantics.h"
 #include "flang/Semantics/symbol.h"
 #include "flang/Semantics/type.h"
 #include <forward_list>
@@ -48,6 +52,23 @@
 bool IsIntrinsicOperator(const SemanticsContext &, const SourceName &);
 bool IsLogicalConstant(const SemanticsContext &, const SourceName &);
 
+template <typename T>
+MaybeIntExpr EvaluateIntExpr(SemanticsContext &context, const T &expr) {
+  if (MaybeExpr maybeExpr{
+          Fold(context.foldingContext(), AnalyzeExpr(context, expr))}) {
+    if (auto *intExpr{evaluate::UnwrapExpr<SomeIntExpr>(*maybeExpr)}) {
+      return std::move(*intExpr);
+    }
+  }
+  return std::nullopt;
+}
+
+template <typename T>
+std::optional<std::int64_t> EvaluateInt64(
+    SemanticsContext &context, const T &expr) {
+  return evaluate::ToInt64(EvaluateIntExpr(context, expr));
+}
+
 // Analyze a generic-spec and generate a symbol name and GenericKind for it.
 class GenericSpecInfo {
 public:
diff --git a/flang/lib/Semantics/resolve-names.cpp b/flang/lib/Semantics/resolve-names.cpp
--- a/flang/lib/Semantics/resolve-names.cpp
+++ b/flang/lib/Semantics/resolve-names.cpp
@@ -7,11 +7,10 @@
 
 #include "resolve-names.h"
 #include "assignment.h"
-#include "check-acc-structure.h"
-#include "check-omp-structure.h"
 #include "mod-file.h"
 #include "pointer-assignment.h"
 #include "program-tree.h"
+#include "resolve-directives.h"
 #include "resolve-names-utils.h"
 #include "rewrite-parse-tree.h"
 #include "flang/Common/Fortran.h"
@@ -198,12 +197,7 @@
   }
 
   template <typename T> MaybeIntExpr EvaluateIntExpr(const T &expr) {
-    if (MaybeExpr maybeExpr{EvaluateExpr(expr)}) {
-      if (auto *intExpr{evaluate::UnwrapExpr<SomeIntExpr>(*maybeExpr)}) {
-        return std::move(*intExpr);
-      }
-    }
-    return std::nullopt;
+    return semantics::EvaluateIntExpr(*context_, expr);
   }
 
   template <typename T>
@@ -846,7 +840,6 @@
   const parser::Name *ResolveStructureComponent(
       const parser::StructureComponent &);
   const parser::Name *ResolveDataRef(const parser::DataRef &);
-  const parser::Name *ResolveVariable(const parser::Variable &);
   const parser::Name *ResolveName(const parser::Name &);
   bool PassesSharedLocalityChecks(const parser::Name &name, Symbol &symbol);
   Symbol *NoteInterfaceName(const parser::Name &);
@@ -1082,133 +1075,6 @@
   void PopAssociation();
 };
 
-template <typename T> class DirectiveAttributeVisitor {
-public:
-  explicit DirectiveAttributeVisitor(
-      SemanticsContext &context, ResolveNamesVisitor &resolver)
-      : context_{context}, resolver_{resolver} {}
-
-protected:
-  struct DirContext {
-    DirContext(const parser::CharBlock &source, T d, Scope &s)
-        : directiveSource{source}, directive{d}, scope{s} {}
-    parser::CharBlock directiveSource;
-    T directive;
-    Scope &scope;
-    Symbol::Flag defaultDSA{Symbol::Flag::AccShared}; // TODOACC
-    std::map<const Symbol *, Symbol::Flag> objectWithDSA;
-    bool withinConstruct{false};
-    int64_t associatedLoopLevel{0};
-  };
-
-  DirContext &GetContext() {
-    CHECK(!dirContext_.empty());
-    return dirContext_.back();
-  }
-  void PushContext(const parser::CharBlock &source, T dir) {
-    dirContext_.emplace_back(source, dir, context_.FindScope(source));
-  }
-  void PopContext() { dirContext_.pop_back(); }
-  void SetContextDirectiveSource(parser::CharBlock &dir) {
-    GetContext().directiveSource = dir;
-  }
-  void SetContextDirectiveEnum(T dir) { GetContext().directive = dir; }
-  Scope &currScope() { return GetContext().scope; }
-  void SetContextDefaultDSA(Symbol::Flag flag) {
-    GetContext().defaultDSA = flag;
-  }
-  void AddToContextObjectWithDSA(
-      const Symbol &symbol, Symbol::Flag flag, DirContext &context) {
-    context.objectWithDSA.emplace(&symbol, flag);
-  }
-  void AddToContextObjectWithDSA(const Symbol &symbol, Symbol::Flag flag) {
-    AddToContextObjectWithDSA(symbol, flag, GetContext());
-  }
-  bool IsObjectWithDSA(const Symbol &symbol) {
-    auto it{GetContext().objectWithDSA.find(&symbol)};
-    return it != GetContext().objectWithDSA.end();
-  }
-  void SetContextAssociatedLoopLevel(int64_t level) {
-    GetContext().associatedLoopLevel = level;
-  }
-  Symbol &MakeAssocSymbol(const SourceName &name, Symbol &prev, Scope &scope) {
-    const auto pair{scope.try_emplace(name, Attrs{}, HostAssocDetails{prev})};
-    return *pair.first->second;
-  }
-  Symbol &MakeAssocSymbol(const SourceName &name, Symbol &prev) {
-    return MakeAssocSymbol(name, prev, currScope());
-  }
-  static const parser::Name *GetDesignatorNameIfDataRef(
-      const parser::Designator &designator) {
-    const auto *dataRef{std::get_if<parser::DataRef>(&designator.u)};
-    return dataRef ? std::get_if<parser::Name>(&dataRef->u) : nullptr;
-  }
-  void AddDataSharingAttributeObject(SymbolRef object) {
-    dataSharingAttributeObjects_.insert(object);
-  }
-  void ClearDataSharingAttributeObjects() {
-    dataSharingAttributeObjects_.clear();
-  }
-  bool HasDataSharingAttributeObject(const Symbol &);
-  const parser::Name &GetLoopIndex(const parser::DoConstruct &);
-  const parser::DoConstruct *GetDoConstructIf(
-      const parser::ExecutionPartConstruct &);
-  Symbol *DeclarePrivateAccessEntity(
-      const parser::Name &, Symbol::Flag, Scope &);
-  Symbol *DeclarePrivateAccessEntity(Symbol &, Symbol::Flag, Scope &);
-  Symbol *DeclareOrMarkOtherAccessEntity(const parser::Name &, Symbol::Flag);
-
-  SymbolSet dataSharingAttributeObjects_; // on one directive
-  SemanticsContext &context_;
-  ResolveNamesVisitor &resolver_;
-  std::vector<DirContext> dirContext_; // used as a stack
-};
-
-template <typename T>
-bool DirectiveAttributeVisitor<T>::HasDataSharingAttributeObject(
-    const Symbol &object) {
-  auto it{dataSharingAttributeObjects_.find(object)};
-  return it != dataSharingAttributeObjects_.end();
-}
-
-template <typename T>
-const parser::Name &DirectiveAttributeVisitor<T>::GetLoopIndex(
-    const parser::DoConstruct &x) {
-  auto &loopControl{x.GetLoopControl().value()};
-  using Bounds = parser::LoopControl::Bounds;
-  const Bounds &bounds{std::get<Bounds>(loopControl.u)};
-  return bounds.name.thing;
-}
-
-template <typename T>
-const parser::DoConstruct *DirectiveAttributeVisitor<T>::GetDoConstructIf(
-    const parser::ExecutionPartConstruct &x) {
-  return parser::Unwrap<parser::DoConstruct>(x);
-}
-
-template <typename T>
-Symbol *DirectiveAttributeVisitor<T>::DeclarePrivateAccessEntity(
-    const parser::Name &name, Symbol::Flag flag, Scope &scope) {
-  if (!name.symbol) {
-    return nullptr; // not resolved by Name Resolution step, do nothing
-  }
-  name.symbol = DeclarePrivateAccessEntity(*name.symbol, flag, scope);
-  return name.symbol;
-}
-
-template <typename T>
-Symbol *DirectiveAttributeVisitor<T>::DeclarePrivateAccessEntity(
-    Symbol &object, Symbol::Flag flag, Scope &scope) {
-  if (object.owner() != currScope()) {
-    auto &symbol{MakeAssocSymbol(object.name(), object, scope)};
-    symbol.set(flag);
-    return &symbol;
-  } else {
-    object.set(flag);
-    return &object;
-  }
-}
-
 // Create scopes for OpenACC constructs
 class AccVisitor : public virtual DeclarationVisitor {
 public:
@@ -1274,113 +1140,6 @@
   }
 }
 
-class AccAttributeVisitor : DirectiveAttributeVisitor<llvm::acc::Directive> {
-public:
-  explicit AccAttributeVisitor(
-      SemanticsContext &context, ResolveNamesVisitor &resolver)
-      : DirectiveAttributeVisitor(context, resolver) {}
-
-  template <typename A> void Walk(const A &x) { parser::Walk(x, *this); }
-  template <typename A> bool Pre(const A &) { return true; }
-  template <typename A> void Post(const A &) {}
-
-  bool Pre(const parser::SpecificationPart &x) {
-    Walk(std::get<std::list<parser::OpenACCDeclarativeConstruct>>(x.t));
-    return false;
-  }
-
-  bool Pre(const parser::OpenACCBlockConstruct &);
-  void Post(const parser::OpenACCBlockConstruct &) { PopContext(); }
-  bool Pre(const parser::OpenACCCombinedConstruct &);
-  void Post(const parser::OpenACCCombinedConstruct &) { PopContext(); }
-
-  void Post(const parser::AccBeginBlockDirective &) {
-    GetContext().withinConstruct = true;
-  }
-
-  bool Pre(const parser::OpenACCLoopConstruct &);
-  void Post(const parser::OpenACCLoopConstruct &) { PopContext(); }
-  void Post(const parser::AccLoopDirective &) {
-    GetContext().withinConstruct = true;
-  }
-
-  bool Pre(const parser::OpenACCStandaloneConstruct &);
-  void Post(const parser::OpenACCStandaloneConstruct &) { PopContext(); }
-  void Post(const parser::AccStandaloneDirective &) {
-    GetContext().withinConstruct = true;
-  }
-
-  void Post(const parser::AccDefaultClause &);
-
-  bool Pre(const parser::AccClause::Copy &x) {
-    ResolveAccObjectList(x.v, Symbol::Flag::AccCopyIn);
-    ResolveAccObjectList(x.v, Symbol::Flag::AccCopyOut);
-    return false;
-  }
-
-  bool Pre(const parser::AccClause::Create &x) {
-    const auto &objectList{std::get<parser::AccObjectList>(x.v.t)};
-    ResolveAccObjectList(objectList, Symbol::Flag::AccCreate);
-    return false;
-  }
-
-  bool Pre(const parser::AccClause::Copyin &x) {
-    const auto &objectList{std::get<parser::AccObjectList>(x.v.t)};
-    ResolveAccObjectList(objectList, Symbol::Flag::AccCopyIn);
-    return false;
-  }
-
-  bool Pre(const parser::AccClause::Copyout &x) {
-    const auto &objectList{std::get<parser::AccObjectList>(x.v.t)};
-    ResolveAccObjectList(objectList, Symbol::Flag::AccCopyOut);
-    return false;
-  }
-
-  bool Pre(const parser::AccClause::Present &x) {
-    ResolveAccObjectList(x.v, Symbol::Flag::AccPresent);
-    return false;
-  }
-  bool Pre(const parser::AccClause::Private &x) {
-    ResolveAccObjectList(x.v, Symbol::Flag::AccPrivate);
-    return false;
-  }
-  bool Pre(const parser::AccClause::FirstPrivate &x) {
-    ResolveAccObjectList(x.v, Symbol::Flag::AccFirstPrivate);
-    return false;
-  }
-
-  void Post(const parser::Name &);
-
-private:
-  int64_t GetAssociatedLoopLevelFromClauses(const parser::AccClauseList &);
-
-  static constexpr Symbol::Flags dataSharingAttributeFlags{
-      Symbol::Flag::AccShared, Symbol::Flag::AccPrivate,
-      Symbol::Flag::AccPresent, Symbol::Flag::AccFirstPrivate,
-      Symbol::Flag::AccReduction};
-
-  static constexpr Symbol::Flags dataMappingAttributeFlags{
-      Symbol::Flag::AccCreate, Symbol::Flag::AccCopyIn,
-      Symbol::Flag::AccCopyOut, Symbol::Flag::AccDelete};
-
-  static constexpr Symbol::Flags accFlagsRequireNewSymbol{
-      Symbol::Flag::AccPrivate, Symbol::Flag::AccFirstPrivate,
-      Symbol::Flag::AccReduction};
-
-  static constexpr Symbol::Flags accFlagsRequireMark{};
-
-  void PrivatizeAssociatedLoopIndex(const parser::OpenACCLoopConstruct &);
-  void ResolveAccObjectList(const parser::AccObjectList &, Symbol::Flag);
-  void ResolveAccObject(const parser::AccObject &, Symbol::Flag);
-  Symbol *ResolveAcc(const parser::Name &, Symbol::Flag, Scope &);
-  Symbol *ResolveAcc(Symbol &, Symbol::Flag, Scope &);
-  Symbol *ResolveAccCommonBlockName(const parser::Name *);
-  Symbol *DeclareOrMarkOtherAccessEntity(const parser::Name &, Symbol::Flag);
-  Symbol *DeclareOrMarkOtherAccessEntity(Symbol &, Symbol::Flag);
-  void CheckMultipleAppearances(
-      const parser::Name &, const Symbol &, Symbol::Flag);
-};
-
 // Create scopes for OpenMP constructs
 class OmpVisitor : public virtual DeclarationVisitor {
 public:
@@ -1477,94 +1236,6 @@
   }
 }
 
-// Data-sharing and Data-mapping attributes for data-refs in OpenMP construct
-class OmpAttributeVisitor : DirectiveAttributeVisitor<llvm::omp::Directive> {
-public:
-  explicit OmpAttributeVisitor(
-      SemanticsContext &context, ResolveNamesVisitor &resolver)
-      : DirectiveAttributeVisitor(context, resolver) {}
-
-  template <typename A> void Walk(const A &x) { parser::Walk(x, *this); }
-
-  template <typename A> bool Pre(const A &) { return true; }
-  template <typename A> void Post(const A &) {}
-
-  bool Pre(const parser::SpecificationPart &x) {
-    Walk(std::get<std::list<parser::OpenMPDeclarativeConstruct>>(x.t));
-    return false;
-  }
-
-  bool Pre(const parser::OpenMPBlockConstruct &);
-  void Post(const parser::OpenMPBlockConstruct &) { PopContext(); }
-  void Post(const parser::OmpBeginBlockDirective &) {
-    GetContext().withinConstruct = true;
-  }
-
-  bool Pre(const parser::OpenMPLoopConstruct &);
-  void Post(const parser::OpenMPLoopConstruct &) { PopContext(); }
-  void Post(const parser::OmpBeginLoopDirective &) {
-    GetContext().withinConstruct = true;
-  }
-  bool Pre(const parser::DoConstruct &);
-
-  bool Pre(const parser::OpenMPSectionsConstruct &);
-  void Post(const parser::OpenMPSectionsConstruct &) { PopContext(); }
-
-  bool Pre(const parser::OpenMPThreadprivate &);
-  void Post(const parser::OpenMPThreadprivate &) { PopContext(); }
-
-  // 2.15.3 Data-Sharing Attribute Clauses
-  void Post(const parser::OmpDefaultClause &);
-  bool Pre(const parser::OmpClause::Shared &x) {
-    ResolveOmpObjectList(x.v, Symbol::Flag::OmpShared);
-    return false;
-  }
-  bool Pre(const parser::OmpClause::Private &x) {
-    ResolveOmpObjectList(x.v, Symbol::Flag::OmpPrivate);
-    return false;
-  }
-  bool Pre(const parser::OmpClause::Firstprivate &x) {
-    ResolveOmpObjectList(x.v, Symbol::Flag::OmpFirstPrivate);
-    return false;
-  }
-  bool Pre(const parser::OmpClause::Lastprivate &x) {
-    ResolveOmpObjectList(x.v, Symbol::Flag::OmpLastPrivate);
-    return false;
-  }
-
-  void Post(const parser::Name &);
-
-private:
-  std::int64_t GetAssociatedLoopLevelFromClauses(const parser::OmpClauseList &);
-
-  static constexpr Symbol::Flags dataSharingAttributeFlags{
-      Symbol::Flag::OmpShared, Symbol::Flag::OmpPrivate,
-      Symbol::Flag::OmpFirstPrivate, Symbol::Flag::OmpLastPrivate,
-      Symbol::Flag::OmpReduction, Symbol::Flag::OmpLinear};
-
-  static constexpr Symbol::Flags ompFlagsRequireNewSymbol{
-      Symbol::Flag::OmpPrivate, Symbol::Flag::OmpLinear,
-      Symbol::Flag::OmpFirstPrivate, Symbol::Flag::OmpLastPrivate,
-      Symbol::Flag::OmpReduction};
-
-  static constexpr Symbol::Flags ompFlagsRequireMark{
-      Symbol::Flag::OmpThreadprivate};
-
-  // Predetermined DSA rules
-  void PrivatizeAssociatedLoopIndex(const parser::OpenMPLoopConstruct &);
-  void ResolveSeqLoopIndexInParallelOrTaskConstruct(const parser::Name &);
-
-  void ResolveOmpObjectList(const parser::OmpObjectList &, Symbol::Flag);
-  void ResolveOmpObject(const parser::OmpObject &, Symbol::Flag);
-  Symbol *ResolveOmp(const parser::Name &, Symbol::Flag, Scope &);
-  Symbol *ResolveOmp(Symbol &, Symbol::Flag, Scope &);
-  Symbol *ResolveOmpCommonBlockName(const parser::Name *);
-  Symbol *DeclareOrMarkOtherAccessEntity(const parser::Name &, Symbol::Flag);
-  Symbol *DeclareOrMarkOtherAccessEntity(Symbol &, Symbol::Flag);
-  void CheckMultipleAppearances(
-      const parser::Name &, const Symbol &, Symbol::Flag);
-};
-
 // Walk the parse tree and resolve names to symbols.
 class ResolveNamesVisitor : public virtual ScopeHandler,
                             public ModuleVisitor,
@@ -1672,8 +1343,6 @@
   void FinishSpecificationParts(const ProgramTree &);
   void FinishDerivedTypeInstantiation(Scope &);
   void ResolveExecutionParts(const ProgramTree &);
-  void ResolveAccParts(const parser::ProgramUnit &);
-  void ResolveOmpParts(const parser::ProgramUnit &);
 };
 
 // ImplicitRules implementation
@@ -3510,8 +3179,7 @@
   if (auto &init{std::get<std::optional<parser::ScalarIntConstantExpr>>(
           enumerator.t)}) {
     Walk(*init); // Resolve names in expression before evaluation.
-    MaybeIntExpr expr{EvaluateIntExpr(*init)};
-    if (auto value{evaluate::ToInt64(expr)}) {
+    if (auto value{EvaluateInt64(context(), *init)}) {
       // Cast all init expressions to C_INT so that they can then be
       // safely incremented (see 7.6 Note 2).
       enumerationState_.value = static_cast<int>(*value);
@@ -5475,8 +5143,7 @@
     SetTypeFromAssociation(*symbol);
     SetAttrsFromAssociation(*symbol);
     if (const auto *init{std::get_if<parser::ScalarIntConstantExpr>(&x.u)}) {
-      MaybeIntExpr expr{EvaluateIntExpr(*init)};
-      if (auto val{evaluate::ToInt64(expr)}) {
+      if (auto val{EvaluateInt64(context(), *init)}) {
         auto &details{symbol->get<AssocEntityDetails>()};
         details.set_rank(*val);
       }
@@ -5752,28 +5419,6 @@
       x.u);
 }
 
-const parser::Name *DeclarationVisitor::ResolveVariable(
-    const parser::Variable &x) {
-  return std::visit(
-      common::visitors{
-          [&](const Indirection<parser::Designator> &y) {
-            return ResolveDesignator(y.value());
-          },
-          [&](const Indirection<parser::FunctionReference> &y) {
-            const auto &proc{
-                std::get<parser::ProcedureDesignator>(y.value().v.t)};
-            return std::visit(common::visitors{
-                                  [&](const parser::Name &z) { return &z; },
-                                  [&](const parser::ProcComponentRef &z) {
-                                    return ResolveStructureComponent(z.v.thing);
-                                  },
-                              },
-                proc.u);
-          },
-      },
-      x.u);
-}
-
 // If implicit types are allowed, ensure name is in the symbol table.
 // Otherwise, report an error if it hasn't been declared.
 const parser::Name *DeclarationVisitor::ResolveName(const parser::Name &name) {
@@ -6498,12 +6143,8 @@
   inExecutionPart_ = true;
   ResolveExecutionParts(root);
   inExecutionPart_ = false;
-  if (context().IsEnabled(common::LanguageFeature::OpenACC)) {
-    ResolveAccParts(x);
-  }
-  if (context().IsEnabled(common::LanguageFeature::OpenMP)) {
-    ResolveOmpParts(x);
-  }
+  ResolveAccParts(context(), x);
+  ResolveOmpParts(context(), x);
   return false;
 }
 
@@ -6696,668 +6337,6 @@
   bool pushedScope_{false};
 };
 
-bool AccAttributeVisitor::Pre(const parser::OpenACCBlockConstruct &x) {
-  const auto &beginBlockDir{std::get<parser::AccBeginBlockDirective>(x.t)};
-  const auto &blockDir{std::get<parser::AccBlockDirective>(beginBlockDir.t)};
-  switch (blockDir.v) {
-  case llvm::acc::Directive::ACCD_data:
-  case llvm::acc::Directive::ACCD_host_data:
-  case llvm::acc::Directive::ACCD_kernels:
-  case llvm::acc::Directive::ACCD_parallel:
-  case llvm::acc::Directive::ACCD_serial:
-    PushContext(blockDir.source, blockDir.v);
-    break;
-  default:
-    break;
-  }
-  ClearDataSharingAttributeObjects();
-  return true;
-}
-
-bool AccAttributeVisitor::Pre(const parser::OpenACCLoopConstruct &x) {
-  const auto &beginDir{std::get<parser::AccBeginLoopDirective>(x.t)};
-  const auto &loopDir{std::get<parser::AccLoopDirective>(beginDir.t)};
-  const auto &clauseList{std::get<parser::AccClauseList>(beginDir.t)};
-  if (loopDir.v == llvm::acc::Directive::ACCD_loop) {
-    PushContext(loopDir.source, loopDir.v);
-  }
-  ClearDataSharingAttributeObjects();
-  SetContextAssociatedLoopLevel(GetAssociatedLoopLevelFromClauses(clauseList));
-  PrivatizeAssociatedLoopIndex(x);
-  return true;
-}
-
-bool AccAttributeVisitor::Pre(const parser::OpenACCStandaloneConstruct &x) {
-  const auto &standaloneDir{std::get<parser::AccStandaloneDirective>(x.t)};
-  switch (standaloneDir.v) {
-  case llvm::acc::Directive::ACCD_cache:
-  case llvm::acc::Directive::ACCD_enter_data:
-  case llvm::acc::Directive::ACCD_exit_data:
-  case llvm::acc::Directive::ACCD_init:
-  case llvm::acc::Directive::ACCD_set:
-  case llvm::acc::Directive::ACCD_shutdown:
-  case llvm::acc::Directive::ACCD_update:
-    PushContext(standaloneDir.source, standaloneDir.v);
-    break;
-  default:
-    break;
-  }
-  ClearDataSharingAttributeObjects();
-  return true;
-}
-
-bool AccAttributeVisitor::Pre(const parser::OpenACCCombinedConstruct &x) {
-  const auto &beginBlockDir{std::get<parser::AccBeginCombinedDirective>(x.t)};
-  const auto &combinedDir{
-      std::get<parser::AccCombinedDirective>(beginBlockDir.t)};
-  switch (combinedDir.v) {
-  case llvm::acc::Directive::ACCD_kernels_loop:
-  case llvm::acc::Directive::ACCD_parallel_loop:
-  case llvm::acc::Directive::ACCD_serial_loop:
-    PushContext(combinedDir.source, combinedDir.v);
-    break;
-  default:
-    break;
-  }
-  ClearDataSharingAttributeObjects();
-  return true;
-}
-
-int64_t AccAttributeVisitor::GetAssociatedLoopLevelFromClauses(
-    const parser::AccClauseList &x) {
-  int64_t collapseLevel{0};
-  for (const auto &clause : x.v) {
-    if (const auto *collapseClause{
-            std::get_if<parser::AccClause::Collapse>(&clause.u)}) {
-      if (const auto v{evaluate::ToInt64(
-              resolver_.EvaluateIntExpr(collapseClause->v))}) {
-        collapseLevel = *v;
-      }
-    }
-  }
-
-  if (collapseLevel) {
-    return collapseLevel;
-  }
-  return 1; // default is outermost loop
-}
-
-void AccAttributeVisitor::PrivatizeAssociatedLoopIndex(
-    const parser::OpenACCLoopConstruct &x) {
-  int64_t level{GetContext().associatedLoopLevel};
-  if (level <= 0) { // collpase value was negative or 0
-    return;
-  }
-  Symbol::Flag ivDSA{Symbol::Flag::AccPrivate};
-
-  const auto &outer{std::get<std::optional<parser::DoConstruct>>(x.t)};
-  for (const parser::DoConstruct *loop{&*outer}; loop && level > 0; --level) {
-    // go through all the nested do-loops and resolve index variables
-    const parser::Name &iv{GetLoopIndex(*loop)};
-    if (auto *symbol{ResolveAcc(iv, ivDSA, currScope())}) {
-      symbol->set(Symbol::Flag::AccPreDetermined);
-      iv.symbol = symbol; // adjust the symbol within region
-      AddToContextObjectWithDSA(*symbol, ivDSA);
-    }
-
-    const auto &block{std::get<parser::Block>(loop->t)};
-    const auto it{block.begin()};
-    loop = it != block.end() ? GetDoConstructIf(*it) : nullptr;
-  }
-  CHECK(level == 0);
-}
-
-void AccAttributeVisitor::Post(const parser::AccDefaultClause &x) {
-  if (!dirContext_.empty()) {
-    switch (x.v) {
-    case parser::AccDefaultClause::Arg::Present:
-      SetContextDefaultDSA(Symbol::Flag::AccPresent);
-      break;
-    case parser::AccDefaultClause::Arg::None:
-      SetContextDefaultDSA(Symbol::Flag::AccNone);
-      break;
-    }
-  }
-}
-
-// For OpenACC constructs, check all the data-refs within the constructs
-// and adjust the symbol for each Name if necessary
-void AccAttributeVisitor::Post(const parser::Name &name) {
-  auto *symbol{name.symbol};
-  if (symbol && !dirContext_.empty() && GetContext().withinConstruct) {
-    if (!symbol->owner().IsDerivedType() && !symbol->has<ProcEntityDetails>() &&
-        !IsObjectWithDSA(*symbol)) {
-      if (Symbol * found{currScope().FindSymbol(name.source)}) {
-        if (symbol != found) {
-          name.symbol = found; // adjust the symbol within region
-        } else if (GetContext().defaultDSA == Symbol::Flag::AccNone) {
-          // 2.5.14.
-          context_.Say(name.source,
-              "The DEFAULT(NONE) clause requires that '%s' must be listed in "
-              "a data-mapping clause"_err_en_US,
-              symbol->name());
-        }
-      }
-    }
-  } // within OpenACC construct
-}
-
-Symbol *AccAttributeVisitor::ResolveAccCommonBlockName(
-    const parser::Name *name) {
-  if (!name) {
-    return nullptr;
-  } else if (auto *prev{
-                 GetContext().scope.parent().FindCommonBlock(name->source)}) {
-    name->symbol = prev;
-    return prev;
-  } else {
-    return nullptr;
-  }
-}
-
-void AccAttributeVisitor::ResolveAccObjectList(
-    const parser::AccObjectList &accObjectList, Symbol::Flag accFlag) {
-  for (const auto &accObject : accObjectList.v) {
-    ResolveAccObject(accObject, accFlag);
-  }
-}
-
-void AccAttributeVisitor::ResolveAccObject(
-    const parser::AccObject &accObject, Symbol::Flag accFlag) {
-  std::visit(
-      common::visitors{
-          [&](const parser::Designator &designator) {
-            if (const auto *name{GetDesignatorNameIfDataRef(designator)}) {
-              if (auto *symbol{ResolveAcc(*name, accFlag, currScope())}) {
-                AddToContextObjectWithDSA(*symbol, accFlag);
-                if (dataSharingAttributeFlags.test(accFlag)) {
-                  CheckMultipleAppearances(*name, *symbol, accFlag);
-                }
-              }
-            } else if (const auto *designatorName{
-                           resolver_.ResolveDesignator(designator)};
-                       designatorName->symbol) {
-              // Array sections to be changed to substrings as needed
-              if (AnalyzeExpr(context_, designator)) {
-                if (std::holds_alternative<parser::Substring>(designator.u)) {
-                  context_.Say(designator.source,
-                      "Substrings are not allowed on OpenACC "
-                      "directives or clauses"_err_en_US);
-                }
-              }
-              // other checks, more TBD
-              if (const auto *details{designatorName->symbol
-                                          ->detailsIf<ObjectEntityDetails>()}) {
-                if (details->IsArray()) {
-                  // TODO: check Array Sections
-                } else if (designatorName->symbol->owner().IsDerivedType()) {
-                  // TODO: check Structure Component
-                }
-              }
-            }
-          },
-          [&](const parser::Name &name) { // common block
-            if (auto *symbol{ResolveAccCommonBlockName(&name)}) {
-              CheckMultipleAppearances(
-                  name, *symbol, Symbol::Flag::AccCommonBlock);
-              for (auto &object : symbol->get<CommonBlockDetails>().objects()) {
-                if (auto *resolvedObject{
-                        ResolveAcc(*object, accFlag, currScope())}) {
-                  AddToContextObjectWithDSA(*resolvedObject, accFlag);
-                }
-              }
-            } else {
-              context_.Say(name.source,
-                  "COMMON block must be declared in the same scoping unit "
-                  "in which the OpenACC directive or clause appears"_err_en_US);
-            }
-          },
-      },
-      accObject.u);
-}
-
-Symbol *AccAttributeVisitor::ResolveAcc(
-    const parser::Name &name, Symbol::Flag accFlag, Scope &scope) {
-  if (accFlagsRequireNewSymbol.test(accFlag)) {
-    return DeclarePrivateAccessEntity(name, accFlag, scope);
-  } else {
-    return DeclareOrMarkOtherAccessEntity(name, accFlag);
-  }
-}
-
-Symbol *AccAttributeVisitor::ResolveAcc(
-    Symbol &symbol, Symbol::Flag accFlag, Scope &scope) {
-  if (accFlagsRequireNewSymbol.test(accFlag)) {
-    return DeclarePrivateAccessEntity(symbol, accFlag, scope);
-  } else {
-    return DeclareOrMarkOtherAccessEntity(symbol, accFlag);
-  }
-}
-
-Symbol *AccAttributeVisitor::DeclareOrMarkOtherAccessEntity(
-    const parser::Name &name, Symbol::Flag accFlag) {
-  Symbol *prev{currScope().FindSymbol(name.source)};
-  if (!name.symbol || !prev) {
-    return nullptr;
-  } else if (prev != name.symbol) {
-    name.symbol = prev;
-  }
-  return DeclareOrMarkOtherAccessEntity(*prev, accFlag);
-}
-
-Symbol *AccAttributeVisitor::DeclareOrMarkOtherAccessEntity(
-    Symbol &object, Symbol::Flag accFlag) {
-  if (accFlagsRequireMark.test(accFlag)) {
-    object.set(accFlag);
-  }
-  return &object;
-}
-
-static bool WithMultipleAppearancesAccException(
-    const Symbol &symbol, Symbol::Flag flag) {
-  return false; // Place holder
-}
-
-void AccAttributeVisitor::CheckMultipleAppearances(
-    const parser::Name &name, const Symbol &symbol, Symbol::Flag accFlag) {
-  const auto *target{&symbol};
-  if (accFlagsRequireNewSymbol.test(accFlag)) {
-    if (const auto *details{symbol.detailsIf<HostAssocDetails>()}) {
-      target = &details->symbol();
-    }
-  }
-  if (HasDataSharingAttributeObject(*target) &&
-      !WithMultipleAppearancesAccException(symbol, accFlag)) {
-    context_.Say(name.source,
-        "'%s' appears in more than one data-sharing clause "
-        "on the same OpenACC directive"_err_en_US,
-        name.ToString());
-  } else {
-    AddDataSharingAttributeObject(*target);
-  }
-}
-
-bool OmpAttributeVisitor::Pre(const parser::OpenMPBlockConstruct &x) {
-  const auto &beginBlockDir{std::get<parser::OmpBeginBlockDirective>(x.t)};
-  const auto &beginDir{std::get<parser::OmpBlockDirective>(beginBlockDir.t)};
-  switch (beginDir.v) {
-  case llvm::omp::Directive::OMPD_master:
-  case llvm::omp::Directive::OMPD_ordered:
-  case llvm::omp::Directive::OMPD_parallel:
-  case llvm::omp::Directive::OMPD_single:
-  case llvm::omp::Directive::OMPD_target:
-  case llvm::omp::Directive::OMPD_target_data:
-  case llvm::omp::Directive::OMPD_task:
-  case llvm::omp::Directive::OMPD_teams:
-  case llvm::omp::Directive::OMPD_workshare:
-  case llvm::omp::Directive::OMPD_parallel_workshare:
-  case llvm::omp::Directive::OMPD_target_teams:
-  case llvm::omp::Directive::OMPD_target_parallel:
-    PushContext(beginDir.source, beginDir.v);
-    break;
-  default:
-    // TODO others
-    break;
-  }
-  ClearDataSharingAttributeObjects();
-  return true;
-}
-
-bool OmpAttributeVisitor::Pre(const parser::OpenMPLoopConstruct &x) {
-  const auto &beginLoopDir{std::get<parser::OmpBeginLoopDirective>(x.t)};
-  const auto &beginDir{std::get<parser::OmpLoopDirective>(beginLoopDir.t)};
-  const auto &clauseList{std::get<parser::OmpClauseList>(beginLoopDir.t)};
-  switch (beginDir.v) {
-  case llvm::omp::Directive::OMPD_distribute:
-  case llvm::omp::Directive::OMPD_distribute_parallel_do:
-  case llvm::omp::Directive::OMPD_distribute_parallel_do_simd:
-  case llvm::omp::Directive::OMPD_distribute_simd:
-  case llvm::omp::Directive::OMPD_do:
-  case llvm::omp::Directive::OMPD_do_simd:
-  case llvm::omp::Directive::OMPD_parallel_do:
-  case llvm::omp::Directive::OMPD_parallel_do_simd:
-  case llvm::omp::Directive::OMPD_simd:
-  case llvm::omp::Directive::OMPD_target_parallel_do:
-  case llvm::omp::Directive::OMPD_target_parallel_do_simd:
-  case llvm::omp::Directive::OMPD_target_teams_distribute:
-  case llvm::omp::Directive::OMPD_target_teams_distribute_parallel_do:
-  case llvm::omp::Directive::OMPD_target_teams_distribute_parallel_do_simd:
-  case llvm::omp::Directive::OMPD_target_teams_distribute_simd:
-  case llvm::omp::Directive::OMPD_target_simd:
-  case llvm::omp::Directive::OMPD_taskloop:
-  case llvm::omp::Directive::OMPD_taskloop_simd:
-  case llvm::omp::Directive::OMPD_teams_distribute:
-  case llvm::omp::Directive::OMPD_teams_distribute_parallel_do:
-  case llvm::omp::Directive::OMPD_teams_distribute_parallel_do_simd:
-  case llvm::omp::Directive::OMPD_teams_distribute_simd:
-    PushContext(beginDir.source, beginDir.v);
-    break;
-  default:
-    break;
-  }
-  ClearDataSharingAttributeObjects();
-  SetContextAssociatedLoopLevel(GetAssociatedLoopLevelFromClauses(clauseList));
-  PrivatizeAssociatedLoopIndex(x);
-  return true;
-}
-
-void OmpAttributeVisitor::ResolveSeqLoopIndexInParallelOrTaskConstruct(
-    const parser::Name &iv) {
-  auto targetIt{dirContext_.rbegin()};
-  for (;; ++targetIt) {
-    if (targetIt == dirContext_.rend()) {
-      return;
-    }
-    if (llvm::omp::parallelSet.test(targetIt->directive) ||
-        llvm::omp::taskGeneratingSet.test(targetIt->directive)) {
-      break;
-    }
-  }
-  if (auto *symbol{ResolveOmp(iv, Symbol::Flag::OmpPrivate, targetIt->scope)}) {
-    targetIt++;
-    symbol->set(Symbol::Flag::OmpPreDetermined);
-    iv.symbol = symbol; // adjust the symbol within region
-    for (auto it{dirContext_.rbegin()}; it != targetIt; ++it) {
-      AddToContextObjectWithDSA(*symbol, Symbol::Flag::OmpPrivate, *it);
-    }
-  }
-}
-
-// 2.15.1.1 Data-sharing Attribute Rules - Predetermined
-//   - A loop iteration variable for a sequential loop in a parallel
-//     or task generating construct is private in the innermost such
-//     construct that encloses the loop
-bool OmpAttributeVisitor::Pre(const parser::DoConstruct &x) {
-  if (!dirContext_.empty() && GetContext().withinConstruct) {
-    if (const auto &iv{GetLoopIndex(x)}; iv.symbol) {
-      if (!iv.symbol->test(Symbol::Flag::OmpPreDetermined)) {
-        ResolveSeqLoopIndexInParallelOrTaskConstruct(iv);
-      } else {
-        // TODO: conflict checks with explicitly determined DSA
-      }
-    }
-  }
-  return true;
-}
-
-std::int64_t OmpAttributeVisitor::GetAssociatedLoopLevelFromClauses(
-    const parser::OmpClauseList &x) {
-  std::int64_t orderedLevel{0};
-  std::int64_t collapseLevel{0};
-  for (const auto &clause : x.v) {
-    if (const auto *orderedClause{
-            std::get_if<parser::OmpClause::Ordered>(&clause.u)}) {
-      if (const auto v{
-              evaluate::ToInt64(resolver_.EvaluateIntExpr(orderedClause->v))}) {
-        orderedLevel = *v;
-      }
-    }
-    if (const auto *collapseClause{
-            std::get_if<parser::OmpClause::Collapse>(&clause.u)}) {
-      if (const auto v{evaluate::ToInt64(
-              resolver_.EvaluateIntExpr(collapseClause->v))}) {
-        collapseLevel = *v;
-      }
-    }
-  }
-
-  if (orderedLevel && (!collapseLevel || orderedLevel >= collapseLevel)) {
-    return orderedLevel;
-  } else if (!orderedLevel && collapseLevel) {
-    return collapseLevel;
-  } // orderedLevel < collapseLevel is an error handled in structural checks
-  return 1; // default is outermost loop
-}
-
-// 2.15.1.1 Data-sharing Attribute Rules - Predetermined
-//   - The loop iteration variable(s) in the associated do-loop(s) of a do,
-//     parallel do, taskloop, or distribute construct is (are) private.
-//   - The loop iteration variable in the associated do-loop of a simd construct
-//     with just one associated do-loop is linear with a linear-step that is the
-//     increment of the associated do-loop.
-//   - The loop iteration variables in the associated do-loops of a simd
-//     construct with multiple associated do-loops are lastprivate.
-//
-// TODO: revisit after semantics checks are completed for do-loop association of
-//       collapse and ordered
-void OmpAttributeVisitor::PrivatizeAssociatedLoopIndex(
-    const parser::OpenMPLoopConstruct &x) {
-  std::int64_t level{GetContext().associatedLoopLevel};
-  if (level <= 0)
-    return;
-  Symbol::Flag ivDSA{Symbol::Flag::OmpPrivate};
-  if (llvm::omp::simdSet.test(GetContext().directive)) {
-    if (level == 1) {
-      ivDSA = Symbol::Flag::OmpLinear;
-    } else {
-      ivDSA = Symbol::Flag::OmpLastPrivate;
-    }
-  }
-
-  auto &outer{std::get<std::optional<parser::DoConstruct>>(x.t)};
-  for (const parser::DoConstruct *loop{&*outer}; loop && level > 0; --level) {
-    // go through all the nested do-loops and resolve index variables
-    const parser::Name &iv{GetLoopIndex(*loop)};
-    if (auto *symbol{ResolveOmp(iv, ivDSA, currScope())}) {
-      symbol->set(Symbol::Flag::OmpPreDetermined);
-      iv.symbol = symbol; // adjust the symbol within region
-      AddToContextObjectWithDSA(*symbol, ivDSA);
-    }
-
-    const auto &block{std::get<parser::Block>(loop->t)};
-    const auto it{block.begin()};
-    loop = it != block.end() ? GetDoConstructIf(*it) : nullptr;
-  }
-  CHECK(level == 0);
-}
-
-bool OmpAttributeVisitor::Pre(const parser::OpenMPSectionsConstruct &x) {
-  const auto &beginSectionsDir{
-      std::get<parser::OmpBeginSectionsDirective>(x.t)};
-  const auto &beginDir{
-      std::get<parser::OmpSectionsDirective>(beginSectionsDir.t)};
-  switch (beginDir.v) {
-  case llvm::omp::Directive::OMPD_parallel_sections:
-  case llvm::omp::Directive::OMPD_sections:
-    PushContext(beginDir.source, beginDir.v);
-    break;
-  default:
-    break;
-  }
-  ClearDataSharingAttributeObjects();
-  return true;
-}
-
-bool OmpAttributeVisitor::Pre(const parser::OpenMPThreadprivate &x) {
-  PushContext(x.source, llvm::omp::Directive::OMPD_threadprivate);
-  const auto &list{std::get<parser::OmpObjectList>(x.t)};
-  ResolveOmpObjectList(list, Symbol::Flag::OmpThreadprivate);
-  return false;
-}
-
-void OmpAttributeVisitor::Post(const parser::OmpDefaultClause &x) {
-  if (!dirContext_.empty()) {
-    switch (x.v) {
-    case parser::OmpDefaultClause::Type::Private:
-      SetContextDefaultDSA(Symbol::Flag::OmpPrivate);
-      break;
-    case parser::OmpDefaultClause::Type::Firstprivate:
-      SetContextDefaultDSA(Symbol::Flag::OmpFirstPrivate);
-      break;
-    case parser::OmpDefaultClause::Type::Shared:
-      SetContextDefaultDSA(Symbol::Flag::OmpShared);
-      break;
-    case parser::OmpDefaultClause::Type::None:
-      SetContextDefaultDSA(Symbol::Flag::OmpNone);
-      break;
-    }
-  }
-}
-
-// For OpenMP constructs, check all the data-refs within the constructs
-// and adjust the symbol for each Name if necessary
-void OmpAttributeVisitor::Post(const parser::Name &name) {
-  auto *symbol{name.symbol};
-  if (symbol && !dirContext_.empty() && GetContext().withinConstruct) {
-    if (!symbol->owner().IsDerivedType() && !symbol->has<ProcEntityDetails>() &&
-        !IsObjectWithDSA(*symbol)) {
-      // TODO: create a separate function to go through the rules for
-      //       predetermined, explicitly determined, and implicitly
-      //       determined data-sharing attributes (2.15.1.1).
-      if (Symbol * found{currScope().FindSymbol(name.source)}) {
-        if (symbol != found) {
-          name.symbol = found; // adjust the symbol within region
-        } else if (GetContext().defaultDSA == Symbol::Flag::OmpNone) {
-          context_.Say(name.source,
-              "The DEFAULT(NONE) clause requires that '%s' must be listed in "
-              "a data-sharing attribute clause"_err_en_US,
-              symbol->name());
-        }
-      }
-    }
-  } // within OpenMP construct
-}
-
-Symbol *OmpAttributeVisitor::ResolveOmpCommonBlockName(
-    const parser::Name *name) {
-  if (auto *prev{name
-              ? GetContext().scope.parent().FindCommonBlock(name->source)
-              : nullptr}) {
-    name->symbol = prev;
-    return prev;
-  } else {
-    return nullptr;
-  }
-}
-
-void OmpAttributeVisitor::ResolveOmpObjectList(
-    const parser::OmpObjectList &ompObjectList, Symbol::Flag ompFlag) {
-  for (const auto &ompObject : ompObjectList.v) {
-    ResolveOmpObject(ompObject, ompFlag);
-  }
-}
-
-void OmpAttributeVisitor::ResolveOmpObject(
-    const parser::OmpObject &ompObject, Symbol::Flag ompFlag) {
-  std::visit(
-      common::visitors{
-          [&](const parser::Designator &designator) {
-            if (const auto *name{GetDesignatorNameIfDataRef(designator)}) {
-              if (auto *symbol{ResolveOmp(*name, ompFlag, currScope())}) {
-                AddToContextObjectWithDSA(*symbol, ompFlag);
-                if (dataSharingAttributeFlags.test(ompFlag)) {
-                  CheckMultipleAppearances(*name, *symbol, ompFlag);
-                }
-              }
-            } else if (const auto *designatorName{
-                           resolver_.ResolveDesignator(designator)};
-                       designatorName->symbol) {
-              // Array sections to be changed to substrings as needed
-              if (AnalyzeExpr(context_, designator)) {
-                if (std::holds_alternative<parser::Substring>(designator.u)) {
-                  context_.Say(designator.source,
-                      "Substrings are not allowed on OpenMP "
-                      "directives or clauses"_err_en_US);
-                }
-              }
-              // other checks, more TBD
-              if (const auto *details{designatorName->symbol
-                                          ->detailsIf<ObjectEntityDetails>()}) {
-                if (details->IsArray()) {
-                  // TODO: check Array Sections
-                } else if (designatorName->symbol->owner().IsDerivedType()) {
-                  // TODO: check Structure Component
-                }
-              }
-            }
-          },
-          [&](const parser::Name &name) { // common block
-            if (auto *symbol{ResolveOmpCommonBlockName(&name)}) {
-              CheckMultipleAppearances(
-                  name, *symbol, Symbol::Flag::OmpCommonBlock);
-              // 2.15.3 When a named common block appears in a list, it has the
-              // same meaning as if every explicit member of the common block
-              // appeared in the list
-              for (auto &object : symbol->get<CommonBlockDetails>().objects()) {
-                if (auto *resolvedObject{
-                        ResolveOmp(*object, ompFlag, currScope())}) {
-                  AddToContextObjectWithDSA(*resolvedObject, ompFlag);
-                }
-              }
-            } else {
-              context_.Say(name.source, // 2.15.3
-                  "COMMON block must be declared in the same scoping unit "
-                  "in which the OpenMP directive or clause appears"_err_en_US);
-            }
-          },
-      },
-      ompObject.u);
-}
-
-Symbol *OmpAttributeVisitor::ResolveOmp(
-    const parser::Name &name, Symbol::Flag ompFlag, Scope &scope) {
-  if (ompFlagsRequireNewSymbol.test(ompFlag)) {
-    return DeclarePrivateAccessEntity(name, ompFlag, scope);
-  } else {
-    return DeclareOrMarkOtherAccessEntity(name, ompFlag);
-  }
-}
-
-Symbol *OmpAttributeVisitor::ResolveOmp(
-    Symbol &symbol, Symbol::Flag ompFlag, Scope &scope) {
-  if (ompFlagsRequireNewSymbol.test(ompFlag)) {
-    return DeclarePrivateAccessEntity(symbol, ompFlag, scope);
-  } else {
-    return DeclareOrMarkOtherAccessEntity(symbol, ompFlag);
-  }
-}
-
-Symbol *OmpAttributeVisitor::DeclareOrMarkOtherAccessEntity(
-    const parser::Name &name, Symbol::Flag ompFlag) {
-  Symbol *prev{currScope().FindSymbol(name.source)};
-  if (!name.symbol || !prev) {
-    return nullptr;
-  } else if (prev != name.symbol) {
-    name.symbol = prev;
-  }
-  return DeclareOrMarkOtherAccessEntity(*prev, ompFlag);
-}
-
-Symbol *OmpAttributeVisitor::DeclareOrMarkOtherAccessEntity(
-    Symbol &object, Symbol::Flag ompFlag) {
-  if (ompFlagsRequireMark.test(ompFlag)) {
-    object.set(ompFlag);
-  }
-  return &object;
-}
-
-static bool WithMultipleAppearancesOmpException(
-    const Symbol &symbol, Symbol::Flag flag) {
-  return (flag == Symbol::Flag::OmpFirstPrivate &&
-             symbol.test(Symbol::Flag::OmpLastPrivate)) ||
-      (flag == Symbol::Flag::OmpLastPrivate &&
-          symbol.test(Symbol::Flag::OmpFirstPrivate));
-}
-
-void OmpAttributeVisitor::CheckMultipleAppearances(
-    const parser::Name &name, const Symbol &symbol, Symbol::Flag ompFlag) {
-  const auto *target{&symbol};
-  if (ompFlagsRequireNewSymbol.test(ompFlag)) {
-    if (const auto *details{symbol.detailsIf<HostAssocDetails>()}) {
-      target = &details->symbol();
-    }
-  }
-  if (HasDataSharingAttributeObject(*target) &&
-      !WithMultipleAppearancesOmpException(symbol, ompFlag)) {
-    context_.Say(name.source,
-        "'%s' appears in more than one data-sharing clause "
-        "on the same OpenMP directive"_err_en_US,
-        name.ToString());
-  } else {
-    AddDataSharingAttributeObject(*target);
-  }
-}
-
 // Perform checks and completions that need to happen after all of
 // the specification parts but before any of the execution parts.
 void ResolveNamesVisitor::FinishSpecificationParts(const ProgramTree &node) {
@@ -7427,22 +6406,6 @@
   }
 }
 
-void ResolveNamesVisitor::ResolveAccParts(const parser::ProgramUnit &node) {
-  AccAttributeVisitor{context(), *this}.Walk(node);
-}
-
-void ResolveNamesVisitor::ResolveOmpParts(const parser::ProgramUnit &node) {
-  OmpAttributeVisitor{context(), *this}.Walk(node);
-  if (!context().AnyFatalError()) {
-    // The data-sharing attribute of the loop iteration variable for a
-    // sequential loop (2.15.1.1) can only be determined when visiting
-    // the corresponding DoConstruct, a second walk is to adjust the
-    // symbols for all the data-refs of that loop iteration variable
-    // prior to the DoConstruct.
-    OmpAttributeVisitor{context(), *this}.Walk(node);
-  }
-}
-
 void ResolveNamesVisitor::Post(const parser::Program &) {
   // ensure that all temps were deallocated
   CHECK(!attrs_);
@@ -7474,4 +6437,5 @@
   visitor.ResolveSpecificationParts(node);
   context.set_location(std::move(originalLocation));
 }
+
 } // namespace Fortran::semantics
diff --git a/flang/test/Semantics/acc-resolve01.f90 b/flang/test/Semantics/acc-resolve01.f90
--- a/flang/test/Semantics/acc-resolve01.f90
+++ b/flang/test/Semantics/acc-resolve01.f90
@@ -19,4 +19,4 @@
 
 program mm
   call default_none()
-end
\ No newline at end of file
+end