diff --git a/clang/lib/CIR/CodeGen/CIRGenDeclOpenACC.cpp b/clang/lib/CIR/CodeGen/CIRGenDeclOpenACC.cpp
index bf9ec3701e6ea..9c1aeb87c8029 100644
--- a/clang/lib/CIR/CodeGen/CIRGenDeclOpenACC.cpp
+++ b/clang/lib/CIR/CodeGen/CIRGenDeclOpenACC.cpp
@@ -55,8 +55,8 @@ struct OpenACCDeclareCleanup final : EHScopeStack::Cleanup {
       if (auto copyin = val.getDefiningOp<mlir::acc::CopyinOp>()) {
         switch (copyin.getDataClause()) {
         default:
-          cgf.cgm.errorNYI(declareRange,
-                           "OpenACC local declare clause copyin cleanup");
+          llvm_unreachable(
+              "OpenACC local declare clause copyin unexpected data clause");
           break;
         case mlir::acc::DataClause::acc_copy:
           createOutOp<mlir::acc::CopyoutOp>(cgf, copyin);
@@ -68,8 +68,8 @@ struct OpenACCDeclareCleanup final : EHScopeStack::Cleanup {
       } else if (auto create = val.getDefiningOp<mlir::acc::CreateOp>()) {
         switch (create.getDataClause()) {
         default:
-          cgf.cgm.errorNYI(declareRange,
-                           "OpenACC local declare clause create cleanup");
+          llvm_unreachable(
+              "OpenACC local declare clause create unexpected data clause");
           break;
         case mlir::acc::DataClause::acc_copyout:
           createOutOp<mlir::acc::CopyoutOp>(cgf, create);
@@ -78,6 +78,8 @@ struct OpenACCDeclareCleanup final : EHScopeStack::Cleanup {
           createOutOp<mlir::acc::DeleteOp>(cgf, create);
           break;
         }
+      } else if (auto create = val.getDefiningOp<mlir::acc::PresentOp>()) {
+        createOutOp<mlir::acc::DeleteOp>(cgf, create);
       } else if (val.getDefiningOp<mlir::acc::DeclareLinkOp>()) {
         // Link has no exit clauses, and shouldn't be copied.
         continue;
diff --git a/clang/lib/CIR/CodeGen/CIRGenOpenACCClause.cpp b/clang/lib/CIR/CodeGen/CIRGenOpenACCClause.cpp
index 3e229d0d76917..a23ec93ab1d75 100644
--- a/clang/lib/CIR/CodeGen/CIRGenOpenACCClause.cpp
+++ b/clang/lib/CIR/CodeGen/CIRGenOpenACCClause.cpp
@@ -984,12 +984,16 @@ class OpenACCClauseCIREmitter final
         addDataOperand<mlir::acc::PresentOp, mlir::acc::DeleteOp>(
             var, mlir::acc::DataClause::acc_present, {}, /*structured=*/true,
             /*implicit=*/false);
+    } else if constexpr (isOneOfTypes<OpTy, mlir::acc::DeclareEnterOp>) {
+      for (const Expr *var : clause.getVarList())
+        addDataOperand<mlir::acc::PresentOp>(
+            var, mlir::acc::DataClause::acc_present, {},
+            /*structured=*/true,
+            /*implicit=*/false);
     } else if constexpr (isCombinedType<OpTy>) {
       applyToComputeOp(clause);
     } else {
-      // TODO: When we've implemented this for everything, switch this to an
-      // unreachable. declare remains.
-      return clauseNotImplemented(clause);
+      llvm_unreachable("Unknown construct kind in VisitPresentClause");
     }
   }
 
diff --git a/clang/test/CIR/CodeGenOpenACC/declare-present.cpp b/clang/test/CIR/CodeGenOpenACC/declare-present.cpp
new file mode 100644
index 0000000000000..c17b9597adf12
--- /dev/null
+++ b/clang/test/CIR/CodeGenOpenACC/declare-present.cpp
@@ -0,0 +1,199 @@
+// RUN: %clang_cc1 -fopenacc -Wno-openacc-self-if-potential-conflict -emit-cir -fclangir %s -o - | FileCheck %s
+
+struct HasSideEffects {
+  HasSideEffects();
+  ~HasSideEffects();
+};
+
+// TODO: OpenACC: Implement 'global', NS lowering.
+
+struct Struct {
+  static const HasSideEffects StaticMemHSE;
+  static const HasSideEffects StaticMemHSEArr[5];
+  static const int StaticMemInt;
+
+  // TODO: OpenACC: Implement static-local lowering.
+
+  void MemFunc1(HasSideEffects ArgHSE, int ArgInt, HasSideEffects *ArgHSEPtr) {
+    // CHECK: cir.func {{.*}}MemFunc1{{.*}}(%{{.*}}: !cir.ptr<!rec_Struct>{{.*}}, %[[ARG_HSE:.*]]: !rec_HasSideEffects{{.*}}, %[[ARG_INT:.*]]: !s32i {{.*}}, %[[ARG_HSE_PTR:.*]]: !cir.ptr<!rec_HasSideEffects>{{.*}})
+    // CHECK-NEXT: cir.alloca{{.*}}["this"
+    // CHECK-NEXT: %[[ARG_HSE_ALLOCA:.*]] = cir.alloca !rec_HasSideEffects{{.*}}["ArgHSE"
+    // CHECK-NEXT: %[[ARG_INT_ALLOCA:.*]] = cir.alloca !s32i{{.*}}["ArgInt
+    // CHECK-NEXT: %[[ARG_HSE_PTR_ALLOCA:.*]] = cir.alloca !cir.ptr<!rec_HasSideEffects>{{.*}}["ArgHSEPtr"
+    // CHECK-NEXT: %[[LOC_HSE_ALLOCA:.*]] = cir.alloca !rec_HasSideEffects{{.*}}["LocalHSE
+    // CHECK-NEXT: %[[LOC_HSE_ARR_ALLOCA:.*]] = cir.alloca !cir.array<!rec_HasSideEffects x 5>{{.*}}["LocalHSEArr
+    // CHECK-NEXT: %[[LOC_INT_ALLOCA:.*]] = cir.alloca !s32i{{.*}}["LocalInt
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.load
+
+    HasSideEffects LocalHSE;
+    // CHECK-NEXT: cir.call{{.*}} : (!cir.ptr<!rec_HasSideEffects>) -> ()
+    HasSideEffects LocalHSEArr[5];
+    int LocalInt;
+
+#pragma acc declare present(ArgHSE, ArgInt, LocalHSE, LocalInt, ArgHSEPtr[1:1], LocalHSEArr[1:1])
+    // CHECK: %[[ARG_HSE_PRESENT:.*]] = acc.present varPtr(%[[ARG_HSE_ALLOCA]] : !cir.ptr<!rec_HasSideEffects>) -> !cir.ptr<!rec_HasSideEffects> {name = "ArgHSE"}
+    // CHECK-NEXT: %[[ARG_INT_PRESENT:.*]] = acc.present varPtr(%[[ARG_INT_ALLOCA]] : !cir.ptr<!s32i>) -> !cir.ptr<!s32i> {name = "ArgInt"} 
+    // CHECK-NEXT: %[[LOC_HSE_PRESENT:.*]] = acc.present varPtr(%[[LOC_HSE_ALLOCA]] : !cir.ptr<!rec_HasSideEffects>) -> !cir.ptr<!rec_HasSideEffects> {name = "LocalHSE"} 
+    // CHECK-NEXT: %[[LOC_INT_PRESENT:.*]] = acc.present varPtr(%[[LOC_INT_ALLOCA]] : !cir.ptr<!s32i>) -> !cir.ptr<!s32i> {name = "LocalInt"}
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[LB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[UB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[IDX:.*]] = arith.constant 0 : i64
+    // CHECK-NEXT: %[[STRIDE:.*]] = arith.constant 1 : i64
+    // CHECK-NEXT: %[[BOUND1:.*]] = acc.bounds lowerbound(%[[LB]] : si32) extent(%[[UB]] : si32) stride(%[[STRIDE]] : i64) startIdx(%[[IDX]] : i64)
+    // CHECK-NEXT: %[[ARG_HSE_PTR_PRESENT:.*]] = acc.present varPtr(%[[ARG_HSE_PTR_ALLOCA]] : !cir.ptr<!cir.ptr<!rec_HasSideEffects>>) bounds(%[[BOUND1]]) -> !cir.ptr<!cir.ptr<!rec_HasSideEffects>> {name = "ArgHSEPtr[1:1]"}
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[LB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[UB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[IDX:.*]] = arith.constant 0 : i64
+    // CHECK-NEXT: %[[STRIDE:.*]] = arith.constant 1 : i64
+    // CHECK-NEXT: %[[BOUND2:.*]] = acc.bounds lowerbound(%[[LB]] : si32) extent(%[[UB]] : si32) stride(%[[STRIDE]] : i64) startIdx(%[[IDX]] : i64)
+    // CHECK-NEXT: %[[LOC_HSE_ARR_PRESENT:.*]] = acc.present varPtr(%[[LOC_HSE_ARR_ALLOCA]] : !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>) bounds(%[[BOUND2]]) -> !cir.ptr<!cir.array<!rec_HasSideEffects x 5>> {name = "LocalHSEArr[1:1]"}
+    // CHECK-NEXT: %[[ENTER:.*]] = acc.declare_enter dataOperands(%[[ARG_HSE_PRESENT]], %[[ARG_INT_PRESENT]], %[[LOC_HSE_PRESENT]], %[[LOC_INT_PRESENT]], %[[ARG_HSE_PTR_PRESENT]], %[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.ptr<!rec_HasSideEffects>>, !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>)
+    //
+    // CHECK-NEXT: acc.declare_exit token(%[[ENTER]]) dataOperands(%[[ARG_HSE_PRESENT]], %[[ARG_INT_PRESENT]], %[[LOC_HSE_PRESENT]], %[[LOC_INT_PRESENT]], %[[ARG_HSE_PTR_PRESENT]], %[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.ptr<!rec_HasSideEffects>>, !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>)
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_HSE_PRESENT]] : !cir.ptr<!rec_HasSideEffects>) {dataClause = #acc<data_clause acc_present>, name = "ArgHSE"}
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_INT_PRESENT]] : !cir.ptr<!s32i>) {dataClause = #acc<data_clause acc_present>, name = "ArgInt"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_HSE_PRESENT]] : !cir.ptr<!rec_HasSideEffects>) {dataClause = #acc<data_clause acc_present>, name = "LocalHSE"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_INT_PRESENT]] : !cir.ptr<!s32i>) {dataClause = #acc<data_clause acc_present>, name = "LocalInt"}
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!cir.ptr<!rec_HasSideEffects>>) bounds(%[[BOUND1]]) {dataClause = #acc<data_clause acc_present>, name = "ArgHSEPtr[1:1]"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>) bounds(%[[BOUND2]]) {dataClause = #acc<data_clause acc_present>, name = "LocalHSEArr[1:1]"}
+  }
+  void MemFunc2(HasSideEffects ArgHSE, int ArgInt, HasSideEffects *ArgHSEPtr);
+};
+
+void use() {
+  Struct s;
+  s.MemFunc1(HasSideEffects{}, 0, nullptr);
+}
+
+void Struct::MemFunc2(HasSideEffects ArgHSE, int ArgInt, HasSideEffects *ArgHSEPtr) {
+    // CHECK: cir.func {{.*}}MemFunc2{{.*}}(%{{.*}}: !cir.ptr<!rec_Struct>{{.*}}, %[[ARG_HSE:.*]]: !rec_HasSideEffects{{.*}}, %[[ARG_INT:.*]]: !s32i {{.*}}, %[[ARG_HSE_PTR:.*]]: !cir.ptr<!rec_HasSideEffects>{{.*}})
+    // CHECK-NEXT: cir.alloca{{.*}}["this"
+    // CHECK-NEXT: %[[ARG_HSE_ALLOCA:.*]] = cir.alloca !rec_HasSideEffects{{.*}}["ArgHSE"
+    // CHECK-NEXT: %[[ARG_INT_ALLOCA:.*]] = cir.alloca !s32i{{.*}}["ArgInt
+    // CHECK-NEXT: %[[ARG_HSE_PTR_ALLOCA:.*]] = cir.alloca !cir.ptr<!rec_HasSideEffects>{{.*}}["ArgHSEPtr"
+    // CHECK-NEXT: %[[LOC_HSE_ALLOCA:.*]] = cir.alloca !rec_HasSideEffects{{.*}}["LocalHSE
+    // CHECK-NEXT: %[[LOC_HSE_ARR_ALLOCA:.*]] = cir.alloca !cir.array<!rec_HasSideEffects x 5>{{.*}}["LocalHSEArr
+    // CHECK-NEXT: %[[LOC_INT_ALLOCA:.*]] = cir.alloca !s32i{{.*}}["LocalInt
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.load
+    HasSideEffects LocalHSE;
+    // CHECK-NEXT: cir.call{{.*}} : (!cir.ptr<!rec_HasSideEffects>) -> ()
+    HasSideEffects LocalHSEArr[5];
+    // CHECK: do {
+    // CHECK: } while {
+    // CHECK: }
+    int LocalInt;
+#pragma acc declare present(ArgHSE, ArgInt, ArgHSEPtr[1:1])
+    // CHECK: %[[ARG_HSE_PRESENT:.*]] = acc.present varPtr(%[[ARG_HSE_ALLOCA]] : !cir.ptr<!rec_HasSideEffects>) -> !cir.ptr<!rec_HasSideEffects> {name = "ArgHSE"}
+    // CHECK-NEXT: %[[ARG_INT_PRESENT:.*]] = acc.present varPtr(%[[ARG_INT_ALLOCA]] : !cir.ptr<!s32i>) -> !cir.ptr<!s32i> {name = "ArgInt"} 
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[LB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[UB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[IDX:.*]] = arith.constant 0 : i64
+    // CHECK-NEXT: %[[STRIDE:.*]] = arith.constant 1 : i64
+    // CHECK-NEXT: %[[BOUND1:.*]] = acc.bounds lowerbound(%[[LB]] : si32) extent(%[[UB]] : si32) stride(%[[STRIDE]] : i64) startIdx(%[[IDX]] : i64)
+    // CHECK-NEXT: %[[ARG_HSE_PTR_PRESENT:.*]] = acc.present varPtr(%[[ARG_HSE_PTR_ALLOCA]] : !cir.ptr<!cir.ptr<!rec_HasSideEffects>>) bounds(%[[BOUND1]]) -> !cir.ptr<!cir.ptr<!rec_HasSideEffects>> {name = "ArgHSEPtr[1:1]"}
+    // CHECK-NEXT: %[[ENTER1:.*]] = acc.declare_enter dataOperands(%[[ARG_HSE_PRESENT]], %[[ARG_INT_PRESENT]], %[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.ptr<!rec_HasSideEffects>>)
+
+#pragma acc declare present(LocalHSE, LocalInt, LocalHSEArr[1:1])
+    // CHECK-NEXT: %[[LOC_HSE_PRESENT:.*]] = acc.present varPtr(%[[LOC_HSE_ALLOCA]] : !cir.ptr<!rec_HasSideEffects>) -> !cir.ptr<!rec_HasSideEffects> {name = "LocalHSE"} 
+    // CHECK-NEXT: %[[LOC_INT_PRESENT:.*]] = acc.present varPtr(%[[LOC_INT_ALLOCA]] : !cir.ptr<!s32i>) -> !cir.ptr<!s32i> {name = "LocalInt"}
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[LB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[UB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[IDX:.*]] = arith.constant 0 : i64
+    // CHECK-NEXT: %[[STRIDE:.*]] = arith.constant 1 : i64
+    // CHECK-NEXT: %[[BOUND2:.*]] = acc.bounds lowerbound(%[[LB]] : si32) extent(%[[UB]] : si32) stride(%[[STRIDE]] : i64) startIdx(%[[IDX]] : i64)
+    // CHECK-NEXT: %[[LOC_HSE_ARR_PRESENT:.*]] = acc.present varPtr(%[[LOC_HSE_ARR_ALLOCA]] : !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>) bounds(%[[BOUND2]]) -> !cir.ptr<!cir.array<!rec_HasSideEffects x 5>> {name = "LocalHSEArr[1:1]"}
+    // CHECK-NEXT: %[[ENTER2:.*]] = acc.declare_enter dataOperands(%[[LOC_HSE_PRESENT]], %[[LOC_INT_PRESENT]], %[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>)
+
+    // CHECK-NEXT: acc.declare_exit token(%[[ENTER2]]) dataOperands(%[[LOC_HSE_PRESENT]], %[[LOC_INT_PRESENT]], %[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>)
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_HSE_PRESENT]] : !cir.ptr<!rec_HasSideEffects>) {dataClause = #acc<data_clause acc_present>, name = "LocalHSE"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_INT_PRESENT]] : !cir.ptr<!s32i>) {dataClause = #acc<data_clause acc_present>, name = "LocalInt"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>) bounds(%[[BOUND2]]) {dataClause = #acc<data_clause acc_present>, name = "LocalHSEArr[1:1]"}
+    //
+    // CHECK-NEXT: acc.declare_exit token(%[[ENTER1]]) dataOperands(%[[ARG_HSE_PRESENT]], %[[ARG_INT_PRESENT]], %[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.ptr<!rec_HasSideEffects>>)
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_HSE_PRESENT]] : !cir.ptr<!rec_HasSideEffects>) {dataClause = #acc<data_clause acc_present>, name = "ArgHSE"}
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_INT_PRESENT]] : !cir.ptr<!s32i>) {dataClause = #acc<data_clause acc_present>, name = "ArgInt"}
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!cir.ptr<!rec_HasSideEffects>>) bounds(%[[BOUND1]]) {dataClause = #acc<data_clause acc_present>, name = "ArgHSEPtr[1:1]"}
+}
+
+extern "C" void do_thing();
+
+extern "C" void NormalFunc(HasSideEffects ArgHSE, int ArgInt, HasSideEffects *ArgHSEPtr) {
+    // CHECK: cir.func {{.*}}NormalFunc(%[[ARG_HSE:.*]]: !rec_HasSideEffects{{.*}}, %[[ARG_INT:.*]]: !s32i {{.*}}, %[[ARG_HSE_PTR:.*]]: !cir.ptr<!rec_HasSideEffects>{{.*}})
+    // CHECK-NEXT: %[[ARG_HSE_ALLOCA:.*]] = cir.alloca !rec_HasSideEffects{{.*}}["ArgHSE"
+    // CHECK-NEXT: %[[ARG_INT_ALLOCA:.*]] = cir.alloca !s32i{{.*}}["ArgInt
+    // CHECK-NEXT: %[[ARG_HSE_PTR_ALLOCA:.*]] = cir.alloca !cir.ptr<!rec_HasSideEffects>{{.*}}["ArgHSEPtr"
+    // CHECK-NEXT: %[[LOC_HSE_ALLOCA:.*]] = cir.alloca !rec_HasSideEffects{{.*}}["LocalHSE
+    // CHECK-NEXT: %[[LOC_HSE_ARR_ALLOCA:.*]] = cir.alloca !cir.array<!rec_HasSideEffects x 5>{{.*}}["LocalHSEArr
+    // CHECK-NEXT: %[[LOC_INT_ALLOCA:.*]] = cir.alloca !s32i{{.*}}["LocalInt
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    // CHECK-NEXT: cir.store
+    HasSideEffects LocalHSE;
+    // CHECK-NEXT: cir.call{{.*}} : (!cir.ptr<!rec_HasSideEffects>) -> ()
+    HasSideEffects LocalHSEArr[5];
+    // CHECK: do {
+    // CHECK: } while {
+    // CHECK: }
+    int LocalInt;
+#pragma acc declare present(ArgHSE, ArgInt, ArgHSEPtr[1:1])
+    // CHECK: %[[ARG_HSE_PRESENT:.*]] = acc.present varPtr(%[[ARG_HSE_ALLOCA]] : !cir.ptr<!rec_HasSideEffects>) -> !cir.ptr<!rec_HasSideEffects> {name = "ArgHSE"}
+    // CHECK-NEXT: %[[ARG_INT_PRESENT:.*]] = acc.present varPtr(%[[ARG_INT_ALLOCA]] : !cir.ptr<!s32i>) -> !cir.ptr<!s32i> {name = "ArgInt"} 
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[LB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[UB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[IDX:.*]] = arith.constant 0 : i64
+    // CHECK-NEXT: %[[STRIDE:.*]] = arith.constant 1 : i64
+    // CHECK-NEXT: %[[BOUND1:.*]] = acc.bounds lowerbound(%[[LB]] : si32) extent(%[[UB]] : si32) stride(%[[STRIDE]] : i64) startIdx(%[[IDX]] : i64)
+    // CHECK-NEXT: %[[ARG_HSE_PTR_PRESENT:.*]] = acc.present varPtr(%[[ARG_HSE_PTR_ALLOCA]] : !cir.ptr<!cir.ptr<!rec_HasSideEffects>>) bounds(%[[BOUND1]]) -> !cir.ptr<!cir.ptr<!rec_HasSideEffects>> {name = "ArgHSEPtr[1:1]"}
+    // CHECK-NEXT: %[[ENTER1:.*]] = acc.declare_enter dataOperands(%[[ARG_HSE_PRESENT]], %[[ARG_INT_PRESENT]], %[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.ptr<!rec_HasSideEffects>>)
+    {
+      // CHECK-NEXT: cir.scope {
+#pragma acc declare present(LocalHSE, LocalInt, LocalHSEArr[1:1])
+    // CHECK-NEXT: %[[LOC_HSE_PRESENT:.*]] = acc.present varPtr(%[[LOC_HSE_ALLOCA]] : !cir.ptr<!rec_HasSideEffects>) -> !cir.ptr<!rec_HasSideEffects> {name = "LocalHSE"} 
+    // CHECK-NEXT: %[[LOC_INT_PRESENT:.*]] = acc.present varPtr(%[[LOC_INT_ALLOCA]] : !cir.ptr<!s32i>) -> !cir.ptr<!s32i> {name = "LocalInt"}
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[LB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[ONE:.*]] = cir.const #cir.int<1> : !s32i
+    // CHECK-NEXT: %[[UB:.*]] = builtin.unrealized_conversion_cast %[[ONE]] : !s32i to si32
+    // CHECK-NEXT: %[[IDX:.*]] = arith.constant 0 : i64
+    // CHECK-NEXT: %[[STRIDE:.*]] = arith.constant 1 : i64
+    // CHECK-NEXT: %[[BOUND2:.*]] = acc.bounds lowerbound(%[[LB]] : si32) extent(%[[UB]] : si32) stride(%[[STRIDE]] : i64) startIdx(%[[IDX]] : i64)
+    // CHECK-NEXT: %[[LOC_HSE_ARR_PRESENT:.*]] = acc.present varPtr(%[[LOC_HSE_ARR_ALLOCA]] : !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>) bounds(%[[BOUND2]]) -> !cir.ptr<!cir.array<!rec_HasSideEffects x 5>> {name = "LocalHSEArr[1:1]"}
+    // CHECK-NEXT: %[[ENTER2:.*]] = acc.declare_enter dataOperands(%[[LOC_HSE_PRESENT]], %[[LOC_INT_PRESENT]], %[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>)
+
+    do_thing();
+    // CHECK-NEXT: cir.call @do_thing
+    // CHECK-NEXT: acc.declare_exit token(%[[ENTER2]]) dataOperands(%[[LOC_HSE_PRESENT]], %[[LOC_INT_PRESENT]], %[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>)
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_HSE_PRESENT]] : !cir.ptr<!rec_HasSideEffects>) {dataClause = #acc<data_clause acc_present>, name = "LocalHSE"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_INT_PRESENT]] : !cir.ptr<!s32i>) {dataClause = #acc<data_clause acc_present>, name = "LocalInt"}
+    // CHECK-NEXT: acc.delete accPtr(%[[LOC_HSE_ARR_PRESENT]] : !cir.ptr<!cir.array<!rec_HasSideEffects x 5>>) bounds(%[[BOUND2]]) {dataClause = #acc<data_clause acc_present>, name = "LocalHSEArr[1:1]"}
+    }
+    // CHECK-NEXT: }
+
+    // Make sure that cleanup gets put in the right scope.
+    do_thing();
+    // CHECK-NEXT: cir.call @do_thing
+    // CHECK-NEXT: acc.declare_exit token(%[[ENTER1]]) dataOperands(%[[ARG_HSE_PRESENT]], %[[ARG_INT_PRESENT]], %[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!rec_HasSideEffects>, !cir.ptr<!s32i>, !cir.ptr<!cir.ptr<!rec_HasSideEffects>>)
+ 
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_HSE_PRESENT]] : !cir.ptr<!rec_HasSideEffects>) {dataClause = #acc<data_clause acc_present>, name = "ArgHSE"}
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_INT_PRESENT]] : !cir.ptr<!s32i>) {dataClause = #acc<data_clause acc_present>, name = "ArgInt"}
+    // CHECK-NEXT: acc.delete accPtr(%[[ARG_HSE_PTR_PRESENT]] : !cir.ptr<!cir.ptr<!rec_HasSideEffects>>) bounds(%[[BOUND1]]) {dataClause = #acc<data_clause acc_present>, name = "ArgHSEPtr[1:1]"}
+}
+