diff --git a/drivers/gpu/nvgpu/Makefile b/drivers/gpu/nvgpu/Makefile
index 817fe6f0c..045180ede 100644
--- a/drivers/gpu/nvgpu/Makefile
+++ b/drivers/gpu/nvgpu/Makefile
@@ -115,11 +115,11 @@ nvgpu-y += \
 	common/acr/acr_blob_construct_v0.o \
 	common/acr/acr_blob_construct_v1.o \
 	common/acr/acr_bootstrap.o \
-	common/acr/acr_gm20b.o \
-	common/acr/acr_gp10b.o \
-	common/acr/acr_gv100.o \
-	common/acr/acr_gv11b.o \
-	common/acr/acr_tu104.o \
+	common/acr/acr_sw_gm20b.o \
+	common/acr/acr_sw_gp10b.o \
+	common/acr/acr_sw_gv100.o \
+	common/acr/acr_sw_gv11b.o \
+	common/acr/acr_sw_tu104.o \
 	common/pmu/perf/vfe_var.o \
 	common/pmu/perf/vfe_equ.o \
 	common/pmu/perf/pmu_perf.o \
diff --git a/drivers/gpu/nvgpu/Makefile.sources b/drivers/gpu/nvgpu/Makefile.sources
index 2a75290e9..8fd954ed9 100644
--- a/drivers/gpu/nvgpu/Makefile.sources
+++ b/drivers/gpu/nvgpu/Makefile.sources
@@ -147,11 +147,11 @@ srcs += common/sim.c \
 	common/acr/acr_blob_construct_v0.c \
 	common/acr/acr_blob_construct_v1.c \
 	common/acr/acr_bootstrap.c \
-	common/acr/acr_gm20b.c \
-	common/acr/acr_gp10b.c \
-	common/acr/acr_gv100.c \
-	common/acr/acr_gv11b.c \
-	common/acr/acr_tu104.c \
+	common/acr/acr_sw_gm20b.c \
+	common/acr/acr_sw_gp10b.c \
+	common/acr/acr_sw_gv100.c \
+	common/acr/acr_sw_gv11b.c \
+	common/acr/acr_sw_tu104.c \
 	common/sec2/sec2.c \
 	common/sec2/sec2_ipc.c \
 	common/ptimer/ptimer.c \
diff --git a/drivers/gpu/nvgpu/common/acr/acr.c b/drivers/gpu/nvgpu/common/acr/acr.c
index 9913385aa..78078149f 100644
--- a/drivers/gpu/nvgpu/common/acr/acr.c
+++ b/drivers/gpu/nvgpu/common/acr/acr.c
@@ -26,11 +26,11 @@
 #include <nvgpu/gk20a.h>
 
 #include "acr_priv.h"
-#include "acr_gm20b.h"
-#include "acr_gp10b.h"
-#include "acr_gv11b.h"
-#include "acr_gv100.h"
-#include "acr_tu104.h"
+#include "acr_sw_gm20b.h"
+#include "acr_sw_gp10b.h"
+#include "acr_sw_gv100.h"
+#include "acr_sw_gv11b.h"
+#include "acr_sw_tu104.h"
 
 /* ACR public API's */
 bool nvgpu_acr_is_lsf_lazy_bootstrap(struct gk20a *g, struct nvgpu_acr *acr,
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gm20b.c b/drivers/gpu/nvgpu/common/acr/acr_sw_gm20b.c
similarity index 99%
rename from drivers/gpu/nvgpu/common/acr/acr_gm20b.c
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gm20b.c
index f80063ab5..225c3a64c 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gm20b.c
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gm20b.c
@@ -20,6 +20,8 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
+#include "acr_sw_gm20b.h"
+
 #include <nvgpu/gk20a.h>
 #include <nvgpu/types.h>
 #include <nvgpu/firmware.h>
@@ -30,7 +32,7 @@
 
 #include "acr_wpr.h"
 #include "acr_priv.h"
-#include "acr_gm20b.h"
+#include "acr_sw_gm20b.h"
 #include "acr_blob_alloc.h"
 #include "acr_bootstrap.h"
 #include "acr_blob_construct_v0.h"
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gm20b.h b/drivers/gpu/nvgpu/common/acr/acr_sw_gm20b.h
similarity index 92%
rename from drivers/gpu/nvgpu/common/acr/acr_gm20b.h
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gm20b.h
index 0b7166d94..f4164eabd 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gm20b.h
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gm20b.h
@@ -22,9 +22,12 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
-#ifndef NVGPU_GM20B_ACR_GM20B_H
-#define NVGPU_GM20B_ACR_GM20B_H
+#ifndef ACR_SW_GM20B_H
+#define ACR_SW_GM20B_H
+
+struct gk20a;
+struct nvgpu_acr;
 
 void nvgpu_gm20b_acr_sw_init(struct gk20a *g, struct nvgpu_acr *acr);
 
-#endif /*NVGPU_GM20B_ACR_GM20B_H*/
+#endif /*ACR_SW_GM20B_H*/
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gp10b.c b/drivers/gpu/nvgpu/common/acr/acr_sw_gp10b.c
similarity index 96%
rename from drivers/gpu/nvgpu/common/acr/acr_gp10b.c
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gp10b.c
index fe1740b56..858daa7f8 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gp10b.c
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gp10b.c
@@ -20,6 +20,8 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
+#include "acr_sw_gp10b.h"
+
 #include <nvgpu/types.h>
 #include <nvgpu/gk20a.h>
 #include <nvgpu/pmu.h>
@@ -27,8 +29,8 @@
 #include "acr_blob_construct_v0.h"
 #include "acr_priv.h"
 
-#include "acr_gm20b.h"
-#include "acr_gp10b.h"
+#include "acr_sw_gm20b.h"
+#include "acr_sw_gp10b.h"
 
 /* LSF static config functions */
 static u32 gp10b_acr_lsf_gpccs(struct gk20a *g,
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gp10b.h b/drivers/gpu/nvgpu/common/acr/acr_sw_gp10b.h
similarity index 91%
rename from drivers/gpu/nvgpu/common/acr/acr_gp10b.h
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gp10b.h
index 92fbfcca6..cdd7d2982 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gp10b.h
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gp10b.h
@@ -20,9 +20,12 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
-#ifndef NVGPU_ACR_GP10B_H
-#define NVGPU_ACR_GP10B_H
+#ifndef ACR_SW_GP10B_H
+#define ACR_SW_GP10B_H
+
+struct gk20a;
+struct nvgpu_acr;
 
 void nvgpu_gp10b_acr_sw_init(struct gk20a *g, struct nvgpu_acr *acr);
 
-#endif /* NVGPU_ACR_GP10B_H */
+#endif /* ACR_SW_GP10B_H */
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gv100.c b/drivers/gpu/nvgpu/common/acr/acr_sw_gv100.c
similarity index 96%
rename from drivers/gpu/nvgpu/common/acr/acr_gv100.c
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gv100.c
index fffdfe262..975136e42 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gv100.c
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gv100.c
@@ -20,13 +20,15 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
+#include "acr_sw_gv100.h"
+
 #include <nvgpu/firmware.h>
 #include <nvgpu/gk20a.h>
 #include <nvgpu/bug.h>
 
 #include "acr_wpr.h"
 #include "acr_priv.h"
-#include "acr_gv100.h"
+#include "acr_sw_gv100.h"
 #include "acr_blob_alloc.h"
 #include "acr_bootstrap.h"
 #include "acr_blob_construct_v1.h"
@@ -39,8 +41,9 @@ static void flcn64_set_dma(struct falc_u64 *dma_addr, u64 value)
 	dma_addr->hi |= u64_hi32(value);
 }
 
-static int gv100_acr_patch_wpr_info_to_ucode(struct gk20a *g, struct nvgpu_acr *acr,
-		struct hs_acr *acr_desc, bool is_recovery)
+static int gv100_acr_patch_wpr_info_to_ucode(struct gk20a *g,
+	struct nvgpu_acr *acr, struct hs_acr *acr_desc,
+	bool is_recovery)
 {
 	struct nvgpu_firmware *acr_fw = acr_desc->acr_fw;
 	struct acr_fw_header *acr_fw_hdr = NULL;
@@ -172,7 +175,8 @@ static u32 gv100_acr_lsf_conifg(struct gk20a *g,
 	return lsf_enable_mask;
 }
 
-static void nvgpu_gv100_acr_default_sw_init(struct gk20a *g, struct hs_acr *hs_acr)
+static void nvgpu_gv100_acr_default_sw_init(struct gk20a *g,
+	struct hs_acr *hs_acr)
 {
 	struct hs_flcn_bl *hs_bl = &hs_acr->acr_hs_bl;
 
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gv100.h b/drivers/gpu/nvgpu/common/acr/acr_sw_gv100.h
similarity index 90%
rename from drivers/gpu/nvgpu/common/acr/acr_gv100.h
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gv100.h
index ea8441a48..f0a8ccb27 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gv100.h
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gv100.h
@@ -20,12 +20,18 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
-#ifndef NVGPU_ACR_GV100_H
-#define NVGPU_ACR_GV100_H
+#ifndef ACR_SW_GV100_H
+#define ACR_SW_GV100_H
+
+#include <nvgpu/types.h>
+
+struct gk20a;
+struct nvgpu_acr;
+struct hs_acr;
 
 int gv100_acr_fill_bl_dmem_desc(struct gk20a *g, struct nvgpu_acr *acr,
 	struct hs_acr *acr_desc, u32 *acr_ucode_header);
 
 void nvgpu_gv100_acr_sw_init(struct gk20a *g, struct nvgpu_acr *acr);
 
-#endif /* NVGPU_ACR_GV100_H */
+#endif /* ACR_SW_GV100_H */
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gv11b.c b/drivers/gpu/nvgpu/common/acr/acr_sw_gv11b.c
similarity index 98%
rename from drivers/gpu/nvgpu/common/acr/acr_gv11b.c
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gv11b.c
index e99713aba..3054067e9 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gv11b.c
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gv11b.c
@@ -20,6 +20,8 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
+#include "acr_sw_gv11b.h"
+
 #include <nvgpu/types.h>
 #include <nvgpu/firmware.h>
 #include <nvgpu/gk20a.h>
@@ -32,9 +34,9 @@
 #include "acr_blob_alloc.h"
 #include "acr_blob_construct_v1.h"
 #include "acr_bootstrap.h"
-#include "acr_gm20b.h"
-#include "acr_gv100.h"
-#include "acr_gv11b.h"
+#include "acr_sw_gm20b.h"
+#include "acr_sw_gv100.h"
+#include "acr_sw_gv11b.h"
 
 static int gv11b_acr_patch_wpr_info_to_ucode(struct gk20a *g,
 	struct nvgpu_acr *acr, struct hs_acr *acr_desc, bool is_recovery)
diff --git a/drivers/gpu/nvgpu/common/acr/acr_gv11b.h b/drivers/gpu/nvgpu/common/acr/acr_sw_gv11b.h
similarity index 91%
rename from drivers/gpu/nvgpu/common/acr/acr_gv11b.h
rename to drivers/gpu/nvgpu/common/acr/acr_sw_gv11b.h
index fcaf71830..023eff87a 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_gv11b.h
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_gv11b.h
@@ -20,10 +20,13 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
-#ifndef NVGPU_ACR_GV11B_H
-#define NVGPU_ACR_GV11B_H
+#ifndef ACR_SW_GV11B_H
+#define ACR_SW_GV11B_H
+
+struct gk20a;
+struct nvgpu_acr;
 
 void nvgpu_gv11b_acr_sw_init(struct gk20a *g, struct nvgpu_acr *acr);
 
-#endif /* NVGPU_ACR_GV11B_H */
+#endif /* ACR_SW_GV11B_H */
 
diff --git a/drivers/gpu/nvgpu/common/acr/acr_tu104.c b/drivers/gpu/nvgpu/common/acr/acr_sw_tu104.c
similarity index 94%
rename from drivers/gpu/nvgpu/common/acr/acr_tu104.c
rename to drivers/gpu/nvgpu/common/acr/acr_sw_tu104.c
index f49d53ad5..589256967 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_tu104.c
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_tu104.c
@@ -20,6 +20,8 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
+#include "acr_sw_tu104.h"
+
 #include <nvgpu/gk20a.h>
 #include <nvgpu/firmware.h>
 #include <nvgpu/sec2if/sec2_if_cmn.h>
@@ -29,8 +31,8 @@
 #include "acr_blob_alloc.h"
 #include "acr_bootstrap.h"
 #include "acr_blob_construct_v1.h"
-#include "acr_gv100.h"
-#include "acr_tu104.h"
+#include "acr_sw_gv100.h"
+#include "acr_sw_tu104.h"
 
 #include "tu104/sec2_tu104.h"
 
@@ -88,7 +90,8 @@ static void nvgpu_tu104_acr_ahesasc_sw_init(struct gk20a *g,
 	}
 
 	acr_ahesasc->ptr_bl_dmem_desc = &acr_ahesasc->bl_dmem_desc_v1;
-	acr_ahesasc->bl_dmem_desc_size = (u32)sizeof(struct flcn_bl_dmem_desc_v1);
+	acr_ahesasc->bl_dmem_desc_size =
+		(u32)sizeof(struct flcn_bl_dmem_desc_v1);
 
 	acr_ahesasc->acr_flcn = &g->sec2.flcn;
 	acr_ahesasc->acr_flcn_setup_boot_config =
@@ -115,7 +118,8 @@ static void nvgpu_tu104_acr_asb_sw_init(struct gk20a *g,
 	acr_asb->bl_dmem_desc_size = (u32)sizeof(struct flcn_bl_dmem_desc_v1);
 
 	acr_asb->acr_flcn = &g->gsp_flcn;
-	acr_asb->acr_flcn_setup_boot_config = g->ops.gsp.falcon_setup_boot_config;
+	acr_asb->acr_flcn_setup_boot_config =
+		g->ops.gsp.falcon_setup_boot_config;
 }
 
 void nvgpu_tu104_acr_sw_init(struct gk20a *g, struct nvgpu_acr *acr)
diff --git a/drivers/gpu/nvgpu/common/acr/acr_tu104.h b/drivers/gpu/nvgpu/common/acr/acr_sw_tu104.h
similarity index 92%
rename from drivers/gpu/nvgpu/common/acr/acr_tu104.h
rename to drivers/gpu/nvgpu/common/acr/acr_sw_tu104.h
index 772457947..59e990586 100644
--- a/drivers/gpu/nvgpu/common/acr/acr_tu104.h
+++ b/drivers/gpu/nvgpu/common/acr/acr_sw_tu104.h
@@ -20,9 +20,12 @@
  * DEALINGS IN THE SOFTWARE.
  */
 
-#ifndef NVGPU_ACR_TU104_H
-#define NVGPU_ACR_TU104_H
+#ifndef ACR_SW_TU104_H
+#define ACR_SW_TU104_H
+
+struct gk20a;
+struct nvgpu_acr;
 
 void nvgpu_tu104_acr_sw_init(struct gk20a *g, struct nvgpu_acr *acr);
 
-#endif /*NVGPU_ACR_TU104_H*/
+#endif /*ACR_SW_TU104_H*/