diff --git a/Tests/acc_nested_internal_procedure.F90 b/Tests/acc_nested_internal_procedure.F90
new file mode 100644
index 0000000..399bae5
--- /dev/null
+++ b/Tests/acc_nested_internal_procedure.F90
@@ -0,0 +1,195 @@
+! acc_nested_internal_procedure.F90
+!
+! Feature under test (OpenACC 3.4; clarified procedure-boundary analysis):
+! - Clarified analysis of implicit data attributes and parallelism across
+!   boundaries of procedures that can appear within other procedures,
+!   including Fortran internal procedures (nested subprograms).
+!
+! Notes
+! - T1 (internal procedure called from parallel loop): Enters an OpenACC
+!   data region, then executes a parallel loop that calls a contained
+!   subroutine which references host-associated variables (outer-scope
+!   arrays/scalars). The contained subroutine is marked device-callable
+!   via '!$acc routine seq'. Exercises implicit data analysis across an
+!   internal-procedure boundary.
+! - T2 (acc loop inside internal procedure): Enters an OpenACC 'parallel'
+!   region and calls a contained subroutine that contains an '!$acc loop'
+!   directive. Exercises loop/parallelism association and “orphaned loop”
+!   handling across an internal-procedure boundary.
+
+#ifndef T1
+!T1:runtime,data,implicit-data,procedure-boundary,fortran-internal-procedure,construct-independent,V:3.4-
+      LOGICAL FUNCTION test1()
+        USE OPENACC
+        IMPLICIT NONE
+        INCLUDE "acc_testsuite.Fh"
+
+        INTEGER :: i
+        INTEGER :: errors
+        REAL(8), DIMENSION(LOOPCOUNT) :: a, b, c
+        REAL(8), DIMENSION(LOOPCOUNT) :: c_ref
+        REAL(8) :: alpha
+
+        errors = 0
+
+        SEEDDIM(1) = 1
+#       ifdef SEED
+        SEEDDIM(1) = SEED
+#       endif
+        CALL RANDOM_SEED(PUT=SEEDDIM)
+        CALL RANDOM_NUMBER(a)
+        CALL RANDOM_NUMBER(b)
+        c = 0.0D0
+
+        alpha = 3.0D0
+
+        ! Reference result on host
+        DO i = 1, LOOPCOUNT
+          c_ref(i) = a(i) + b(i) + alpha
+        END DO
+
+        !$acc data copyin(a(1:LOOPCOUNT), b(1:LOOPCOUNT)) copy(c(1:LOOPCOUNT))
+          ! Call an INTERNAL procedure from inside a parallel loop.
+          ! This stresses that data/attribute analysis remains correct across
+          ! the internal-procedure boundary, including host-associated scalars.
+          !$acc parallel loop default(present) firstprivate(alpha)
+          DO i = 1, LOOPCOUNT
+            CALL do_point(i)
+          END DO
+          !$acc end parallel loop
+        !$acc end data
+
+        DO i = 1, LOOPCOUNT
+          IF (ABS(c(i) - c_ref(i)) .GT. PRECISION) THEN
+            errors = errors + 1
+          END IF
+        END DO
+
+        IF (errors .EQ. 0) THEN
+          test1 = .FALSE.
+        ELSE
+          test1 = .TRUE.
+        END IF
+
+        RETURN
+
+      CONTAINS
+
+        SUBROUTINE do_point(idx)
+          IMPLICIT NONE
+          INTEGER, INTENT(IN) :: idx
+          ! Mark internal procedure as device-callable.
+          !$acc routine seq
+          c(idx) = a(idx) + b(idx) + alpha
+        END SUBROUTINE do_point
+
+      END FUNCTION
+#endif
+
+#ifndef T2
+!T2:runtime,data,parallelism,procedure-boundary,fortran-internal-procedure,construct-independent,V:3.4-
+      LOGICAL FUNCTION test2()
+        USE OPENACC
+        IMPLICIT NONE
+        INCLUDE "acc_testsuite.Fh"
+
+        INTEGER :: i
+        INTEGER :: errors
+        REAL(8), DIMENSION(LOOPCOUNT) :: a, b, c
+        REAL(8), DIMENSION(LOOPCOUNT) :: c_ref
+        REAL(8) :: beta
+
+        errors = 0
+
+        SEEDDIM(1) = 1
+#       ifdef SEED
+        SEEDDIM(1) = SEED
+#       endif
+        CALL RANDOM_SEED(PUT=SEEDDIM)
+        CALL RANDOM_NUMBER(a)
+        CALL RANDOM_NUMBER(b)
+        c = 0.0D0
+
+        beta = 1.5D0
+
+        ! Reference result on host
+        DO i = 1, LOOPCOUNT
+          c_ref(i) = beta * a(i) - b(i)
+        END DO
+
+        !$acc data copyin(a(1:LOOPCOUNT), b(1:LOOPCOUNT)) copy(c(1:LOOPCOUNT))
+          ! Enter a parallel region, then run an internal procedure that
+          ! contains the ACC LOOP directive (parallelism/loop context crossing
+          ! an internal-procedure boundary).
+          !$acc parallel default(present) firstprivate(beta)
+            CALL do_loop()
+          !$acc end parallel
+        !$acc end data
+
+        DO i = 1, LOOPCOUNT
+          IF (ABS(c(i) - c_ref(i)) .GT. PRECISION) THEN
+            errors = errors + 1
+          END IF
+        END DO
+
+        IF (errors .EQ. 0) THEN
+          test2 = .FALSE.
+        ELSE
+          test2 = .TRUE.
+        END IF
+
+        RETURN
+
+      CONTAINS
+
+        SUBROUTINE do_loop()
+          IMPLICIT NONE
+          INTEGER :: j
+          !$acc routine seq
+          !$acc loop
+          DO j = 1, LOOPCOUNT
+            c(j) = beta * a(j) - b(j)
+          END DO
+        END SUBROUTINE do_loop
+
+      END FUNCTION
+#endif
+
+      PROGRAM main
+        IMPLICIT NONE
+        INTEGER :: failcode, testrun
+        LOGICAL :: failed
+        INCLUDE "acc_testsuite.Fh"
+
+#ifndef T1
+        LOGICAL :: test1
+#endif
+#ifndef T2
+        LOGICAL :: test2
+#endif
+
+        failcode = 0
+        failed = .FALSE.
+
+#ifndef T1
+        DO testrun = 1, NUM_TEST_CALLS
+          failed = failed .OR. test1()
+        END DO
+        IF (failed) THEN
+          failcode = failcode + 2 ** 0
+          failed = .FALSE.
+        END IF
+#endif
+
+#ifndef T2
+        DO testrun = 1, NUM_TEST_CALLS
+          failed = failed .OR. test2()
+        END DO
+        IF (failed) THEN
+          failcode = failcode + 2 ** 1
+          failed = .FALSE.
+        END IF
+#endif
+
+        CALL EXIT(failcode)
+      END PROGRAM
diff --git a/Tests/acc_nested_internal_procedure.cpp b/Tests/acc_nested_internal_procedure.cpp
new file mode 100644
index 0000000..6ed66c2
--- /dev/null
+++ b/Tests/acc_nested_internal_procedure.cpp
@@ -0,0 +1,201 @@
+// acc_nested_procedure_boundaries.cpp
+//
+// Feature under test (OpenACC 3.4; clarified procedure-boundary analysis):
+// - Clarified analysis of implicit data attributes and parallelism across
+//   boundaries of procedures that can appear within other procedures
+//   (e.g., C++ lambdas, C++ class member functions).
+//
+// Notes:
+// - T1 (C++ lambda in parallel loop): Calls a lambda from within an
+//   OpenACC 'parallel loop' region while relying on the surrounding data
+//   region + default(present) and a captured scalar. Exercises implicit
+//   data attribute analysis for variables referenced through a lambda.
+// - T2 (C++ member function in parallel loop): Calls a class member
+//   function from within an OpenACC 'parallel loop' region using a
+//   firstprivate object containing pointer members and a scalar member.
+//   Exercises procedure-boundary analysis for class/struct objects and
+//   pointer members used on the device.
+// - T3 (acc loop inside a lambda): Places an OpenACC 'loop' directive
+//   inside a lambda body and invokes it within an OpenACC 'parallel'
+//   region. Exercises loop/parallelism assoc
+
+#include "acc_testsuite.h"
+
+#include <cstdlib>
+#include <cmath>
+
+#ifndef T1
+//T1:runtime,data,implicit-data,procedure-boundary,cxx-lambda,construct-independent,V:3.4-
+int test1() {
+    int err = 0;
+    srand(SEED);
+
+    real_t *a = (real_t*)malloc(n * sizeof(real_t));
+    real_t *b = (real_t*)malloc(n * sizeof(real_t));
+    real_t *c = (real_t*)malloc(n * sizeof(real_t));
+    if (!a || !b || !c) return 1;
+
+    for (int i = 0; i < n; ++i) {
+        a[i] = rand() / (real_t)(RAND_MAX / 10);
+        b[i] = rand() / (real_t)(RAND_MAX / 10);
+        c[i] = 0;
+    }
+
+    // Capture-by-value scalar should behave like firstprivate in device code.
+    const real_t scale = (real_t)3.0;
+
+    #pragma acc data copyin(a[0:n], b[0:n]) copy(c[0:n])
+    {
+        // Lambda defined inside the region; called from within parallel loop.
+        auto op = [=](int i) {
+            // Uses a, b, c from the surrounding scope; compiler must analyze
+            // those references correctly across the lambda boundary.
+            c[i] = a[i] + b[i] + scale;
+        };
+
+        #pragma acc parallel loop default(present)
+        for (int i = 0; i < n; ++i) {
+            op(i);
+        }
+    }
+
+    for (int i = 0; i < n; ++i) {
+        real_t expect = a[i] + b[i] + scale;
+        if (fabs(c[i] - expect) > PRECISION) err++;
+    }
+
+    free(a);
+    free(b);
+    free(c);
+    return err;
+}
+#endif
+
+#ifndef T2
+//T2:runtime,data,implicit-data,procedure-boundary,cxx-member-function,construct-independent,V:3.4-
+int test2() {
+    int err = 0;
+    srand(SEED);
+
+    real_t *a = (real_t*)malloc(n * sizeof(real_t));
+    real_t *b = (real_t*)malloc(n * sizeof(real_t));
+    real_t *c = (real_t*)malloc(n * sizeof(real_t));
+    if (!a || !b || !c) return 1;
+
+    for (int i = 0; i < n; ++i) {
+        a[i] = rand() / (real_t)(RAND_MAX / 10);
+        b[i] = rand() / (real_t)(RAND_MAX / 10);
+        c[i] = 0;
+    }
+
+    struct Worker {
+        real_t *a;
+        real_t *b;
+        real_t *c;
+        real_t bias;   // scalar member should transfer with firstprivate-like behavior
+
+        // Member function called on device; references through member pointers.
+        void work(int i) const {
+            c[i] = a[i] * bias + b[i];
+        }
+    };
+
+    Worker w;
+    w.a = a; w.b = b; w.c = c;
+    w.bias = (real_t)2.0;
+
+    #pragma acc data copyin(a[0:n], b[0:n]) copy(c[0:n])
+    {
+        // w is used inside device region; it should be handled as firstprivate
+        // and its pointer members should refer to present device data.
+        #pragma acc parallel loop default(present) firstprivate(w)
+        for (int i = 0; i < n; ++i) {
+            w.work(i);
+        }
+    }
+
+    for (int i = 0; i < n; ++i) {
+        real_t expect = a[i] * w.bias + b[i];
+        if (fabs(c[i] - expect) > PRECISION) err++;
+    }
+
+    free(a);
+    free(b);
+    free(c);
+    return err;
+}
+#endif
+
+#ifndef T3
+//T3:runtime,data,parallelism,procedure-boundary,cxx-lambda-loop,construct-independent,V:3.4-
+int test3() {
+    int err = 0;
+    srand(SEED);
+
+    real_t *a = (real_t*)malloc(n * sizeof(real_t));
+    real_t *b = (real_t*)malloc(n * sizeof(real_t));
+    real_t *c = (real_t*)malloc(n * sizeof(real_t));
+    if (!a || !b || !c) return 1;
+
+    for (int i = 0; i < n; ++i) {
+        a[i] = rand() / (real_t)(RAND_MAX / 10);
+        b[i] = rand() / (real_t)(RAND_MAX / 10);
+        c[i] = 0;
+    }
+
+    const real_t alpha = (real_t)1.5;
+
+    #pragma acc data copyin(a[0:n], b[0:n]) copy(c[0:n])
+    {
+        // We place the OpenACC loop directive inside a lambda body.
+        // This stresses that loop/parallel analysis remains valid across
+        // the lambda boundary (i.e., directives in nested procedures).
+        auto do_loop = [=]() {
+            #pragma acc loop
+            for (int i = 0; i < n; ++i) {
+                c[i] = alpha * a[i] - b[i];
+            }
+        };
+
+        #pragma acc parallel default(present)
+        {
+            do_loop();
+        }
+    }
+
+    for (int i = 0; i < n; ++i) {
+        real_t expect = alpha * a[i] - b[i];
+        if (fabs(c[i] - expect) > PRECISION) err++;
+    }
+
+    free(a);
+    free(b);
+    free(c);
+    return err;
+}
+#endif
+
+int main() {
+    int failcode = 0;
+    int failed;
+
+#ifndef T1
+    failed = 0;
+    for (int i = 0; i < NUM_TEST_CALLS; ++i) failed += test1();
+    if (failed != 0) failcode += (1 << 0);
+#endif
+
+#ifndef T2
+    failed = 0;
+    for (int i = 0; i < NUM_TEST_CALLS; ++i) failed += test2();
+    if (failed != 0) failcode += (1 << 1);
+#endif
+
+#ifndef T3
+    failed = 0;
+    for (int i = 0; i < NUM_TEST_CALLS; ++i) failed += test3();
+    if (failed != 0) failcode += (1 << 2);
+#endif
+
+    return failcode;
+}