https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98010
--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> --- Those flags are about implicitly regarding variables as 'SAVE' (i.e. resisting in static memory); this feature clashes with calling procedures recursively or concurrent; the latter affects OpenMP and OpenACC (and in theory/future: 'do concurrent'). Hence: Yes, it also applies to OpenACC.