diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
index 5251e85d56c8..63867fab5767 100644
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -494,7 +494,8 @@ public:
     // - Define module variables and OpenMP/OpenACC declarative constructs so
     //   they are available before lowering any function that may use them.
     bool hasMainProgram = false;
-    const Fortran::semantics::Symbol *globalOmpRequiresSymbol = nullptr;
+    llvm::SmallVector<const Fortran::semantics::Symbol *>
+        globalOmpRequiresSymbols;
     createBuilderOutsideOfFuncOpAndDo([&]() {
       for (Fortran::lower::pft::Program::Units &u : pft.getUnits()) {
         Fortran::common::visit(
@@ -503,8 +504,7 @@ public:
                   if (f.isMainProgram())
                     hasMainProgram = true;
                   declareFunction(f);
-                  if (!globalOmpRequiresSymbol)
-                    globalOmpRequiresSymbol = f.getScope().symbol();
+                  globalOmpRequiresSymbols.push_back(f.getScope().symbol());
                 },
                 [&](Fortran::lower::pft::ModuleLikeUnit &m) {
                   lowerModuleDeclScope(m);
@@ -512,12 +512,15 @@ public:
                        m.containedUnitList)
                     if (auto *f =
                             std::get_if<Fortran::lower::pft::FunctionLikeUnit>(
-                                &unit))
+                                &unit)) {
                       declareFunction(*f);
+                      globalOmpRequiresSymbols.push_back(
+                          f->getScope().symbol());
+                    }
+                  globalOmpRequiresSymbols.push_back(m.getScope().symbol());
                 },
                 [&](Fortran::lower::pft::BlockDataUnit &b) {
-                  if (!globalOmpRequiresSymbol)
-                    globalOmpRequiresSymbol = b.symTab.symbol();
+                  globalOmpRequiresSymbols.push_back(b.symTab.symbol());
                 },
                 [&](Fortran::lower::pft::CompilerDirectiveUnit &d) {},
                 [&](Fortran::lower::pft::OpenACCDirectiveUnit &d) {},
@@ -567,7 +570,7 @@ public:
                                   Fortran::common::LanguageFeature::Coarray));
       });
 
-    finalizeOpenMPLowering(globalOmpRequiresSymbol);
+    finalizeOpenMPLowering(globalOmpRequiresSymbols);
   }
 
   /// Declare a function.
@@ -7201,7 +7204,8 @@ private:
   /// Performing OpenMP lowering actions that were deferred to the end of
   /// lowering.
   void finalizeOpenMPLowering(
-      const Fortran::semantics::Symbol *globalOmpRequiresSymbol) {
+      llvm::SmallVectorImpl<const Fortran::semantics::Symbol *>
+          &globalOmpRequiresSymbol) {
     if (!ompDeferredDeclareTarget.empty()) {
       bool deferredDeviceFuncFound =
           Fortran::lower::markOpenMPDeferredDeclareTargetFunctions(
@@ -7210,9 +7214,10 @@ private:
     }
 
     // Set the module attribute related to OpenMP requires directives
-    if (ompDeviceCodeFound)
-      Fortran::lower::genOpenMPRequires(getModuleOp().getOperation(),
-                                        globalOmpRequiresSymbol);
+    if (ompDeviceCodeFound) {
+      for (const Fortran::semantics::Symbol *sym : globalOmpRequiresSymbol)
+        Fortran::lower::genOpenMPRequires(getModuleOp().getOperation(), sym);
+    }
   }
 
   /// Record fir.dummy_scope operation for this function.
diff --git a/flang/test/Lower/OpenMP/requires-usm.f90 b/flang/test/Lower/OpenMP/requires-usm.f90
new file mode 100644
index 000000000000..eb5b84cdba78
--- /dev/null
+++ b/flang/test/Lower/OpenMP/requires-usm.f90
@@ -0,0 +1,56 @@
+! RUN: split-file %s %t
+
+! Verify that we pick up requires USM and apply it correctly when it is specified
+! outside of the program.
+
+! RUN: %flang_fc1 -emit-hlfir -fopenmp %t/requires-usm.f90 -o - | FileCheck %s
+! RUN: %flang_fc1 -emit-hlfir -fopenmp -fopenmp-is-target-device %t/requires-usm.f90 -o - | FileCheck %s
+! RUN: bbc -fopenmp -emit-hlfir %t/requires-usm.f90 -o - | FileCheck %s
+! RUN: bbc -fopenmp -fopenmp-is-target-device -emit-hlfir %t/requires-usm.f90 -o - | FileCheck %s
+! RUN: %flang_fc1 -emit-hlfir -fopenmp %t/requires-usm-subroutine-after.f90 -o - | FileCheck %s
+! RUN: %flang_fc1 -emit-hlfir -fopenmp -fopenmp-is-target-device %t/requires-usm-subroutine-after.f90 -o - | FileCheck %s
+! RUN: bbc -fopenmp -emit-hlfir %t/requires-usm-subroutine-after.f90 -o - | FileCheck %s
+! RUN: bbc -fopenmp -fopenmp-is-target-device -emit-hlfir %t/requires-usm-subroutine-after.f90 -o - | FileCheck %s
+! RUN: %flang_fc1 -emit-hlfir -fopenmp %t/requires-usm-program-after.f90 -o - | FileCheck %s
+! RUN: %flang_fc1 -emit-hlfir -fopenmp -fopenmp-is-target-device %t/requires-usm-program-after.f90 -o - | FileCheck %s
+! RUN: bbc -fopenmp -emit-hlfir %t/requires-usm-program-after.f90 -o - | FileCheck %s
+! RUN: bbc -fopenmp -fopenmp-is-target-device -emit-hlfir %t/requires-usm-program-after.f90 -o - | FileCheck %s
+
+! CHECK:      module attributes {
+! CHECK-SAME: omp.requires = #omp<clause_requires unified_shared_memory>
+
+!--- requires-usm.f90
+module declare_mod
+    implicit none
+!$omp requires unified_shared_memory
+ contains
+end module
+
+program main
+ use declare_mod
+ implicit none
+!$omp target
+!$omp end target
+end program
+
+!--- requires-usm-subroutine-after.f90
+program main
+  implicit none
+end program main
+
+subroutine test
+  !$omp requires unified_shared_memory
+!$omp target
+!$omp end target
+end subroutine
+
+!--- requires-usm-program-after.f90
+subroutine test
+end subroutine
+
+program main
+  implicit none
+!$omp requires unified_shared_memory
+!$omp target
+!$omp end target
+end program main