diff --git a/opencl/source/cl_device/cl_device.cpp b/opencl/source/cl_device/cl_device.cpp
index 2a3bb17cbf..e5a17b5197 100644
--- a/opencl/source/cl_device/cl_device.cpp
+++ b/opencl/source/cl_device/cl_device.cpp
@@ -48,12 +48,15 @@ ClDevice::ClDevice(Device &device, ClDevice &rootClDevice, Platform *platform) :
         auto pClSubDevice = std::make_unique<ClDevice>(*subDevice, rootClDevice, platform);
         pClSubDevice->incRefInternal();
         pClSubDevice->decRefApi();
+        pClSubDevice->internalParentDevice = this;
 
-        auto &deviceInfo = pClSubDevice->deviceInfo;
-        deviceInfo.parentDevice = this;
-        deviceInfo.partitionType[0] = CL_DEVICE_PARTITION_BY_AFFINITY_DOMAIN;
-        deviceInfo.partitionType[1] = CL_DEVICE_AFFINITY_DOMAIN_NUMA;
-        deviceInfo.partitionType[2] = 0;
+        if (!device.getExecutionEnvironment()->isExposingSubDevicesAsDevices()) {
+            auto &deviceInfo = pClSubDevice->deviceInfo;
+            deviceInfo.parentDevice = this;
+            deviceInfo.partitionType[0] = CL_DEVICE_PARTITION_BY_AFFINITY_DOMAIN;
+            deviceInfo.partitionType[1] = CL_DEVICE_AFFINITY_DOMAIN_NUMA;
+            deviceInfo.partitionType[2] = 0;
+        }
 
         subDevices.push_back(std::move(pClSubDevice));
     }
@@ -70,25 +73,25 @@ ClDevice::~ClDevice() {
 }
 
 void ClDevice::incRefInternal() {
-    if (deviceInfo.parentDevice == nullptr) {
+    if (internalParentDevice == nullptr) {
         BaseObject<_cl_device_id>::incRefInternal();
         return;
     }
-    auto pParentDevice = static_cast<ClDevice *>(deviceInfo.parentDevice);
+    auto pParentDevice = static_cast<ClDevice *>(internalParentDevice);
     pParentDevice->incRefInternal();
 }
 
 unique_ptr_if_unused<ClDevice> ClDevice::decRefInternal() {
-    if (deviceInfo.parentDevice == nullptr) {
+    if (internalParentDevice == nullptr) {
         return BaseObject<_cl_device_id>::decRefInternal();
     }
-    auto pParentDevice = static_cast<ClDevice *>(deviceInfo.parentDevice);
+    auto pParentDevice = static_cast<ClDevice *>(internalParentDevice);
     return pParentDevice->decRefInternal();
 }
 
 void ClDevice::retainApi() {
     auto parentDeviceId = deviceInfo.parentDevice;
-    if ((parentDeviceId && !getExecutionEnvironment()->isExposingSubDevicesAsDevices())) {
+    if (parentDeviceId) {
         auto pParentClDevice = static_cast<ClDevice *>(parentDeviceId);
         pParentClDevice->incRefInternal();
         this->incRefApi();
@@ -96,7 +99,7 @@ void ClDevice::retainApi() {
 };
 unique_ptr_if_unused<ClDevice> ClDevice::releaseApi() {
     auto parentDeviceId = deviceInfo.parentDevice;
-    if (!parentDeviceId || getExecutionEnvironment()->isExposingSubDevicesAsDevices()) {
+    if (!parentDeviceId) {
         return unique_ptr_if_unused<ClDevice>(this, false);
     }
     auto pParentClDevice = static_cast<ClDevice *>(parentDeviceId);
diff --git a/opencl/source/cl_device/cl_device.h b/opencl/source/cl_device/cl_device.h
index e8f79be801..f5fc613158 100644
--- a/opencl/source/cl_device/cl_device.h
+++ b/opencl/source/cl_device/cl_device.h
@@ -148,6 +148,7 @@ class ClDevice : public BaseObject<_cl_device_id> {
     Device &device;
     ClDevice &rootClDevice;
     std::vector<std::unique_ptr<ClDevice>> subDevices;
+    cl_device_id internalParentDevice = nullptr;
     cl_platform_id platformId;
     std::string name;
     std::unique_ptr<DriverInfo> driverInfo;
diff --git a/opencl/test/unit_test/api/cl_create_sub_devices_tests.inl b/opencl/test/unit_test/api/cl_create_sub_devices_tests.inl
index e8fdf0b2ca..5e4c0dc5b0 100644
--- a/opencl/test/unit_test/api/cl_create_sub_devices_tests.inl
+++ b/opencl/test/unit_test/api/cl_create_sub_devices_tests.inl
@@ -136,7 +136,7 @@ TEST_F(ClCreateSubDevicesTests, GivenValidInputWhenCreatingSubDevicesThenDeviceA
 TEST_F(ClCreateSubDevicesTests, GivenValidInputAndReturnSubDevicesAsApiDevicesIsSetWhenCreatingSubDevicesThenDeviceApiReferenceCountIsNotIncreased) {
     std::unordered_map<std::string, std::string> mockableEnvs = {{"ZE_FLAT_DEVICE_HIERARCHY", "COMPOSITE"}};
     VariableBackup<std::unordered_map<std::string, std::string> *> mockableEnvValuesBackup(&IoFunctions::mockableEnvValues, &mockableEnvs);
-    DebugManager.flags.ReturnSubDevicesAsApiDevices.set(1);
+    DebugManager.flags.ReturnSubDevicesAsApiDevices.set(true);
     setup(2);
 
     EXPECT_EQ(0, device->getSubDevice(0)->getRefApiCount());
@@ -189,6 +189,7 @@ struct ClCreateSubDevicesDeviceInfoTests : ClCreateSubDevicesTests {
 };
 
 TEST_F(ClCreateSubDevicesDeviceInfoTests, WhenGettingSubDeviceRelatedDeviceInfoThenCorrectValuesAreSet) {
+    DebugManager.flags.ReturnSubDevicesAsApiDevices.set(false);
     setup(4);
 
     auto &rootDeviceInfo = device->getDeviceInfo();
@@ -260,6 +261,7 @@ TEST_F(ClCreateSubDevicesDeviceInfoTests, GivenRootDeviceWithoutSubDevicesWhenGe
 }
 
 TEST_F(ClCreateSubDevicesDeviceInfoTests, WhenGettingSubDeviceRelatedDeviceInfoViaApiThenCorrectValuesAreSet) {
+    DebugManager.flags.ReturnSubDevicesAsApiDevices.set(false);
     setup(4);
 
     size_t partitionPropertiesReturnValueSize = 0;
diff --git a/opencl/test/unit_test/device/sub_device_tests.cpp b/opencl/test/unit_test/device/sub_device_tests.cpp
index 0f811b4c49..da26daf53e 100644
--- a/opencl/test/unit_test/device/sub_device_tests.cpp
+++ b/opencl/test/unit_test/device/sub_device_tests.cpp
@@ -170,6 +170,7 @@ TEST(SubDevicesTest, givenDeviceWithSubDevicesWhenSubDeviceInternalRefCountsAreC
 TEST(SubDevicesTest, givenClDeviceWithSubDevicesWhenSubDeviceInternalRefCountsAreChangedThenChangeIsPropagatedToRootDevice) {
     DebugManagerStateRestore restorer;
     DebugManager.flags.CreateMultipleSubDevices.set(2);
+    DebugManager.flags.ReturnSubDevicesAsApiDevices.set(false);
     VariableBackup<bool> mockDeviceFlagBackup(&MockDevice::createSingleDevice, false);
     auto device = std::make_unique<MockClDevice>(MockDevice::createWithNewExecutionEnvironment<MockDevice>(defaultHwInfo.get()));
     device->incRefInternal();
diff --git a/shared/test/common/mocks/ult_device_factory.cpp b/shared/test/common/mocks/ult_device_factory.cpp
index 08ba520ad3..15cbd233fb 100644
--- a/shared/test/common/mocks/ult_device_factory.cpp
+++ b/shared/test/common/mocks/ult_device_factory.cpp
@@ -29,6 +29,7 @@ UltDeviceFactory::UltDeviceFactory(uint32_t rootDevicesCount, uint32_t subDevice
     VariableBackup<decltype(DeviceFactory::createRootDeviceFunc)> createRootDeviceFuncBackup{&DeviceFactory::createRootDeviceFunc};
     VariableBackup<decltype(DeviceFactory::createMemoryManagerFunc)> createMemoryManagerFuncBackup{&DeviceFactory::createMemoryManagerFunc};
 
+    DebugManager.flags.ReturnSubDevicesAsApiDevices.set(false);
     DebugManager.flags.CreateMultipleRootDevices.set(rootDevicesCount);
     DebugManager.flags.CreateMultipleSubDevices.set(subDevicesCount);
     createRootDeviceFuncBackup = [](ExecutionEnvironment &executionEnvironment, uint32_t rootDeviceIndex) -> std::unique_ptr<Device> {