https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98258
--- Comment #5 from Alexander Monakov <amonakov at gcc dot gnu.org> --- One possible solution is -foffload=-fno-openmp Another possible solution is separate compilation and linking, with only OpenACC enabled at link step (needs explicit -lgomp): gfortran -fopenmp -fopenacc bug_omp_acc.f90 -c -o test.o gfortran -fopenacc test.o -lgomp -o test.x