diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
index 6d4443ef09ed0..44c46ddbf8869 100644
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -34,6 +34,7 @@ static constexpr std::int64_t starCst = -1;
 
 static unsigned routineCounter = 0;
 static constexpr llvm::StringRef accRoutinePrefix = "acc_routine_";
+static constexpr llvm::StringRef accPrivateInitName = "acc.private.init";
 
 static mlir::Location
 genOperandLocation(Fortran::lower::AbstractConverter &converter,
@@ -348,14 +349,29 @@ static void genPrivateLikeInitRegion(mlir::OpBuilder &builder, RecipeOp recipe,
                                      mlir::Type ty, mlir::Location loc) {
   mlir::Value retVal = recipe.getInitRegion().front().getArgument(0);
   if (auto refTy = mlir::dyn_cast_or_null<fir::ReferenceType>(ty)) {
-    if (fir::isa_trivial(refTy.getEleTy()))
-      retVal = builder.create<fir::AllocaOp>(loc, refTy.getEleTy());
-    else if (auto seqTy =
-                 mlir::dyn_cast_or_null<fir::SequenceType>(refTy.getEleTy())) {
+    if (fir::isa_trivial(refTy.getEleTy())) {
+      auto alloca = builder.create<fir::AllocaOp>(loc, refTy.getEleTy());
+      auto declareOp = builder.create<hlfir::DeclareOp>(
+          loc, alloca, accPrivateInitName, /*shape=*/nullptr,
+          llvm::ArrayRef<mlir::Value>{}, fir::FortranVariableFlagsAttr{});
+      retVal = declareOp.getBase();
+    } else if (auto seqTy = mlir::dyn_cast_or_null<fir::SequenceType>(
+                   refTy.getEleTy())) {
       if (seqTy.hasDynamicExtents())
         TODO(loc, "private recipe of array with dynamic extents");
-      if (fir::isa_trivial(seqTy.getEleTy()))
-        retVal = builder.create<fir::AllocaOp>(loc, seqTy);
+      if (fir::isa_trivial(seqTy.getEleTy())) {
+        auto alloca = builder.create<fir::AllocaOp>(loc, seqTy);
+        llvm::SmallVector<mlir::Value> extents;
+        mlir::Type idxTy = builder.getIndexType();
+        for (auto extent : seqTy.getShape())
+          extents.push_back(builder.create<mlir::arith::ConstantOp>(
+              loc, idxTy, builder.getIntegerAttr(idxTy, extent)));
+        auto shapeOp = builder.create<fir::ShapeOp>(loc, extents);
+        auto declareOp = builder.create<hlfir::DeclareOp>(
+            loc, alloca, accPrivateInitName, shapeOp,
+            llvm::ArrayRef<mlir::Value>{}, fir::FortranVariableFlagsAttr{});
+        retVal = declareOp.getBase();
+      }
     }
   }
   builder.create<mlir::acc::YieldOp>(loc, retVal);
diff --git a/flang/test/Lower/OpenACC/acc-parallel-loop.f90 b/flang/test/Lower/OpenACC/acc-parallel-loop.f90
index b9113437f86aa..22726b0f49094 100644
--- a/flang/test/Lower/OpenACC/acc-parallel-loop.f90
+++ b/flang/test/Lower/OpenACC/acc-parallel-loop.f90
@@ -6,7 +6,9 @@
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_10xf32 : !fir.ref<!fir.array<10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<10xf32>
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xf32>>, !fir.ref<!fir.array<10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10xf32>>
 ! CHECK: } copy {
 ! CHECK: ^bb0(%[[SRC:.*]]: !fir.ref<!fir.array<10xf32>>, %[[DST:.*]]: !fir.ref<!fir.array<10xf32>>):
 ! CHECK:   %[[LB0:.*]] = arith.constant 0 : index
@@ -23,7 +25,9 @@
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_10xf32 : !fir.ref<!fir.array<10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10xf32>>):
-! CHECK:   acc.yield %{{.*}} : !fir.ref<!fir.array<10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xf32>>, !fir.ref<!fir.array<10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10xf32>>
 ! CHECK: }
 
 ! CHECK-LABEL: func.func @_QPacc_parallel_loop()
diff --git a/flang/test/Lower/OpenACC/acc-parallel.f90 b/flang/test/Lower/OpenACC/acc-parallel.f90
index 8b59719dc6b93..cdde9128d70c9 100644
--- a/flang/test/Lower/OpenACC/acc-parallel.f90
+++ b/flang/test/Lower/OpenACC/acc-parallel.f90
@@ -6,7 +6,9 @@
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_10x10xf32 : !fir.ref<!fir.array<10x10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<10x10xf32>
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<10x10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}}, %{{.*}} : (index, index) -> !fir.shape<2>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10x10xf32>>, !fir.shape<2>) -> (!fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10x10xf32>>
 ! CHECK: } copy {
 ! CHECK: ^bb0(%arg0: !fir.ref<!fir.array<10x10xf32>>, %arg1: !fir.ref<!fir.array<10x10xf32>>):
 ! CHECK:   acc.terminator
@@ -14,7 +16,9 @@
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_10x10xf32 : !fir.ref<!fir.array<10x10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>):
-! CHECK: acc.yield %{{.*}} : !fir.ref<!fir.array<10x10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}}, %{{.*}} : (index, index) -> !fir.shape<2>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10x10xf32>>, !fir.shape<2>) -> (!fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10x10xf32>>
 ! CHECK: }
 
 ! CHECK-LABEL: func.func @_QPacc_parallel()
diff --git a/flang/test/Lower/OpenACC/acc-private.f90 b/flang/test/Lower/OpenACC/acc-private.f90
index 0ec15710aaa80..20713ee6972d6 100644
--- a/flang/test/Lower/OpenACC/acc-private.f90
+++ b/flang/test/Lower/OpenACC/acc-private.f90
@@ -6,9 +6,9 @@
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_50xf32 : !fir.ref<!fir.array<50xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<50xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<50xf32>
-! FIXME: we need hlfir.declare here to satisfy the assumptions about
-!        the HLFIR lowering, i.e. that every varible has fir/hlfir.declare.
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<50xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<50xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<50xf32>>, !fir.ref<!fir.array<50xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<50xf32>>
 ! CHECK: } copy {
 ! CHECK: ^bb0(%[[SRC:.*]]: !fir.ref<!fir.array<50xf32>>, %[[DST:.*]]: !fir.ref<!fir.array<50xf32>>):
 ! CHECK:   %[[LB0:.*]] = arith.constant 0 : index
@@ -26,7 +26,9 @@
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_100xf32 : !fir.ref<!fir.array<100xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<100xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32>
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<100xf32>>
 ! CHECK: } copy {
 ! CHECK: ^bb0(%[[SRC:.*]]: !fir.ref<!fir.array<100xf32>>, %[[DST:.*]]: !fir.ref<!fir.array<100xf32>>):
 ! CHECK:   %[[LB0:.*]] = arith.constant 0 : index
@@ -43,8 +45,9 @@
 
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_i32 : !fir.ref<i32> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<i32>):
-! CHECK: %[[ALLOCA:.*]] = fir.alloca i32
-! CHECK: acc.yield %[[ALLOCA]] : !fir.ref<i32>
+! CHECK:   %[[ALLOCA:.*]] = fir.alloca i32
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]] {uniq_name = "acc.private.init"} : (!fir.ref<i32>) -> (!fir.ref<i32>, !fir.ref<i32>) 
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<i32> 
 ! CHECK: } copy {
 ! CHECK: ^bb0(%[[SRC:.*]]: !fir.ref<i32>, %[[DST:.*]]: !fir.ref<i32>):
 ! CHECK:   %[[VALUE:.*]] = fir.load %[[SRC]] : !fir.ref<i32>
@@ -54,20 +57,25 @@
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_50xf32 : !fir.ref<!fir.array<50xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<50xf32>>):
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<50xf32>
-! CHECK: acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<50xf32>>
+! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<50xf32>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<50xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<50xf32>>, !fir.ref<!fir.array<50xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<50xf32>>
 ! CHECK: }
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_100xf32 : !fir.ref<!fir.array<100xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<100xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32>
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<100xf32>>
 ! CHECK: }
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_i32 : !fir.ref<i32> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<i32>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca i32
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<i32>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]] {uniq_name = "acc.private.init"} : (!fir.ref<i32>) -> (!fir.ref<i32>, !fir.ref<i32>) 
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<i32> 
 ! CHECK: }
 
 program acc_private
diff --git a/flang/test/Lower/OpenACC/acc-serial-loop.f90 b/flang/test/Lower/OpenACC/acc-serial-loop.f90
index 662a34d42d7c3..c9d556b91cb6c 100644
--- a/flang/test/Lower/OpenACC/acc-serial-loop.f90
+++ b/flang/test/Lower/OpenACC/acc-serial-loop.f90
@@ -6,7 +6,9 @@
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_10xf32 : !fir.ref<!fir.array<10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<10xf32>
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xf32>>, !fir.ref<!fir.array<10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10xf32>>
 ! CHECK: } copy {
 ! CHECK:  ^bb0(%arg0: !fir.ref<!fir.array<10xf32>>, %arg1: !fir.ref<!fir.array<10xf32>>):
 ! CHECK:   acc.terminator
@@ -14,7 +16,9 @@
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_10xf32 : !fir.ref<!fir.array<10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10xf32>>):
-! CHECK:   acc.yield %{{.*}} : !fir.ref<!fir.array<10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}} : (index) -> !fir.shape<1>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xf32>>, !fir.ref<!fir.array<10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10xf32>>
 ! CHECK: }
 
 ! CHECK-LABEL: func.func @_QPacc_serial_loop()
diff --git a/flang/test/Lower/OpenACC/acc-serial.f90 b/flang/test/Lower/OpenACC/acc-serial.f90
index 0c0a4012f5fab..e538cee1407a2 100644
--- a/flang/test/Lower/OpenACC/acc-serial.f90
+++ b/flang/test/Lower/OpenACC/acc-serial.f90
@@ -6,7 +6,9 @@
 ! CHECK-LABEL: acc.firstprivate.recipe @firstprivatization_ref_10x10xf32 : !fir.ref<!fir.array<10x10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>):
 ! CHECK:   %[[ALLOCA:.*]] = fir.alloca !fir.array<10x10xf32>
-! CHECK:   acc.yield %[[ALLOCA]] : !fir.ref<!fir.array<10x10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}}, %{{.*}} : (index, index) -> !fir.shape<2>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10x10xf32>>, !fir.shape<2>) -> (!fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10x10xf32>>
 ! CHECK: } copy {
 ! CHECK: ^bb0(%arg0: !fir.ref<!fir.array<10x10xf32>>, %arg1: !fir.ref<!fir.array<10x10xf32>>):
 ! CHECK:   acc.terminator
@@ -14,7 +16,9 @@
 
 ! CHECK-LABEL: acc.private.recipe @privatization_ref_10x10xf32 : !fir.ref<!fir.array<10x10xf32>> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>):
-! CHECK: acc.yield %{{.*}} : !fir.ref<!fir.array<10x10xf32>>
+! HLFIR:   %[[SHAPE:.*]] = fir.shape %{{.*}}, %{{.*}} : (index, index) -> !fir.shape<2>
+! HLFIR:   %[[DECLARE:.*]]:2 = hlfir.declare %[[ALLOCA]](%[[SHAPE]]) {uniq_name = "acc.private.init"} : (!fir.ref<!fir.array<10x10xf32>>, !fir.shape<2>) -> (!fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>)
+! HLFIR:   acc.yield %[[DECLARE]]#0 : !fir.ref<!fir.array<10x10xf32>>
 ! CHECK: }
 
 ! CHECK-LABEL: func.func @_QPacc_serial()