diff --git a/opencl/test/unit_test/command_queue/blit_enqueue_1_tests.cpp b/opencl/test/unit_test/command_queue/blit_enqueue_1_tests.cpp
index 5a320b94ad..e0e3eb4f3d 100644
--- a/opencl/test/unit_test/command_queue/blit_enqueue_1_tests.cpp
+++ b/opencl/test/unit_test/command_queue/blit_enqueue_1_tests.cpp
@@ -1138,7 +1138,9 @@ struct BlitEnqueueFlushTests : public BlitEnqueueTests<1> {
         using UltCommandStreamReceiver<FamilyType>::UltCommandStreamReceiver;
 
         SubmissionStatus flush(BatchBuffer &batchBuffer, ResidencyContainer &allocationsForResidency) override {
-            latestFlushedCounter = ++(*flushCounter);
+            if (flushCounter) {
+                latestFlushedCounter = ++(*flushCounter);
+            }
             return UltCommandStreamReceiver<FamilyType>::flush(batchBuffer, allocationsForResidency);
         }
 
diff --git a/opencl/test/unit_test/command_queue/command_queue_tests.cpp b/opencl/test/unit_test/command_queue/command_queue_tests.cpp
index f1bf58fc81..6ad550bff5 100644
--- a/opencl/test/unit_test/command_queue/command_queue_tests.cpp
+++ b/opencl/test/unit_test/command_queue/command_queue_tests.cpp
@@ -885,7 +885,7 @@ HWTEST_F(CommandQueueTests, givenMultipleCommandQueuesWhenMarkerIsEmittedThenGra
     auto device = std::make_unique<MockClDevice>(MockDevice::createWithNewExecutionEnvironment<MockDevice>(defaultHwInfo.get()));
     MockContext context(device.get());
     std::unique_ptr<CommandQueue> commandQ(new MockCommandQueue(&context, device.get(), 0, false));
-    *device->getDefaultEngine().commandStreamReceiver->getTagAddress() = 0;
+    *device->getDefaultEngine().commandStreamReceiver->getTagAddress() = commandQ->getHeaplessStateInitEnabled() ? 1 : 0;
     commandQ->enqueueMarkerWithWaitList(0, nullptr, nullptr);
     commandQ->enqueueMarkerWithWaitList(0, nullptr, nullptr);
 
@@ -2984,8 +2984,16 @@ HWTEST_F(CommandQueueOnSpecificEngineTests, givenNotInitializedCcsOsContextWhenC
     MockContext context{};
     cl_command_queue_properties properties[5] = {};
 
+    auto &compilerProductHelper = context.getDevice(0)->getCompilerProductHelper();
+    auto heaplessModeEnabled = compilerProductHelper.isHeaplessModeEnabled();
+    auto heaplessStateInit = compilerProductHelper.isHeaplessStateInitEnabled(heaplessModeEnabled);
+
     OsContext &osContext = *context.getDevice(0)->getEngine(aub_stream::ENGINE_CCS, EngineUsage::regular).osContext;
-    EXPECT_FALSE(osContext.isInitialized());
+    if (heaplessStateInit) {
+        EXPECT_TRUE(osContext.isInitialized());
+    } else {
+        EXPECT_FALSE(osContext.isInitialized());
+    }
 
     debugManager.flags.NodeOrdinal.set(static_cast<int32_t>(aub_stream::EngineType::ENGINE_CCS));
     const auto rcsFamilyIndex = static_cast<cl_uint>(context.getDevice(0)->getDevice().getEngineGroupIndexFromEngineGroupType(EngineGroupType::renderCompute));
diff --git a/opencl/test/unit_test/command_queue/enqueue_fill_buffer_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_fill_buffer_tests.cpp
index 9964c04170..fcb3ed5410 100644
--- a/opencl/test/unit_test/command_queue/enqueue_fill_buffer_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_fill_buffer_tests.cpp
@@ -582,7 +582,7 @@ HWTEST_F(EnqueueFillBufferCmdTests, givenEnqueueFillBufferWhenPatternAllocationI
 
     ASSERT_FALSE(csr.getAllocationsForReuse().peekIsEmpty());
 
-    GraphicsAllocation *patternAllocation = csr.getAllocationsForReuse().peekHead();
+    GraphicsAllocation *patternAllocation = pCmdQ->getHeaplessStateInitEnabled() ? csr.getAllocationsForReuse().peekTail() : csr.getAllocationsForReuse().peekHead();
     ASSERT_NE(nullptr, patternAllocation);
 
     EXPECT_EQ(AllocationType::fillPattern, patternAllocation->getAllocationType());
diff --git a/opencl/test/unit_test/command_queue/enqueue_handler_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_handler_tests.cpp
index ec75388359..4787c347e7 100644
--- a/opencl/test/unit_test/command_queue/enqueue_handler_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_handler_tests.cpp
@@ -115,6 +115,7 @@ struct EnqueueHandlerWithAubSubCaptureTests : public EnqueueHandlerTest {
         MockCmdQWithAubSubCapture(Context *context, ClDevice *device) : CommandQueueHw<FamilyType>(context, device, nullptr, false) {}
 
         WaitStatus waitUntilComplete(TaskCountType gpgpuTaskCountToWait, Range<CopyEngineState> copyEnginesToWait, FlushStamp flushStampToWait, bool useQuickKmdSleep, bool cleanTemporaryAllocationList, bool skipWait) override {
+
             waitUntilCompleteCalled = true;
             return CommandQueueHw<FamilyType>::waitUntilComplete(gpgpuTaskCountToWait, copyEnginesToWait, flushStampToWait, useQuickKmdSleep, cleanTemporaryAllocationList, skipWait);
         }
@@ -133,6 +134,7 @@ HWTEST_F(EnqueueHandlerWithAubSubCaptureTests, givenEnqueueHandlerWithAubSubCapt
     DebugManagerStateRestore stateRestore;
     debugManager.flags.AUBDumpSubCaptureMode.set(1);
 
+    UnitTestSetter::disableHeaplessStateInit(stateRestore);
     auto aubCsr = new MockAubCsr<FamilyType>("", true, *pDevice->executionEnvironment, pDevice->getRootDeviceIndex(), pDevice->getDeviceBitfield());
     pDevice->resetCommandStreamReceiver(aubCsr);
 
@@ -145,6 +147,7 @@ HWTEST_F(EnqueueHandlerWithAubSubCaptureTests, givenEnqueueHandlerWithAubSubCapt
     MockCmdQWithAubSubCapture<FamilyType> cmdQ(context, pClDevice);
     MockKernelWithInternals mockKernel(*pClDevice);
     size_t gws[3] = {1, 0, 0};
+
     cmdQ.enqueueKernel(mockKernel.mockKernel, 1, nullptr, gws, nullptr, 0, nullptr, nullptr);
 
     EXPECT_TRUE(cmdQ.waitUntilCompleteCalled);
@@ -174,6 +177,8 @@ HWTEST_F(EnqueueHandlerWithAubSubCaptureTests, givenEnqueueHandlerWithAubSubCapt
     debugManager.flags.AUBDumpSubCaptureMode.set(1);
     debugManager.flags.EnableTimestampPacket.set(true);
 
+    UnitTestSetter::disableHeaplessStateInit(stateRestore);
+
     auto aubCsr = new MockAubCsr<FamilyType>("", true, *pDevice->executionEnvironment, pDevice->getRootDeviceIndex(), pDevice->getDeviceBitfield());
     pDevice->resetCommandStreamReceiver(aubCsr);
 
@@ -207,6 +212,7 @@ HWTEST_F(EnqueueHandlerWithAubSubCaptureTests, givenInputEventsWhenDispatchingEn
     DebugManagerStateRestore stateRestore;
     debugManager.flags.AUBDumpSubCaptureMode.set(1);
     debugManager.flags.EnableTimestampPacket.set(true);
+    UnitTestSetter::disableHeaplessStateInit(stateRestore);
 
     auto defaultEngine = defaultHwInfo->capabilityTable.defaultEngineType;
 
@@ -497,6 +503,9 @@ HWTEST2_F(EnqueueHandlerTest, givenEnqueueHandlerWhenAddPatchInfoCommentsForAUBD
 
     MockKernelWithInternals mockKernel(*pClDevice);
     auto mockCmdQ = std::unique_ptr<MockCommandQueueHw<FamilyType>>(new MockCommandQueueHw<FamilyType>(context, pClDevice, 0));
+    if (mockCmdQ->getHeaplessModeEnabled()) {
+        GTEST_SKIP();
+    }
 
     size_t gws[] = {1, 1, 1};
 
diff --git a/opencl/test/unit_test/command_queue/enqueue_kernel_1_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_kernel_1_tests.cpp
index 19fd39b6f1..7e57c9168e 100644
--- a/opencl/test/unit_test/command_queue/enqueue_kernel_1_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_kernel_1_tests.cpp
@@ -1040,7 +1040,7 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, EnqueueKernelTest, givenTwoEnqueueProgrammedWithinS
     hwParse.parseCommands<FamilyType>(*pCmdQ);
     auto bbsCommands = findAll<typename FamilyType::MI_BATCH_BUFFER_START *>(hwParse.cmdList.begin(), hwParse.cmdList.end());
 
-    EXPECT_EQ(bbsCommands.size(), 1u);
+    EXPECT_EQ(pCmdQ->getHeaplessStateInitEnabled() ? 0u : 1u, bbsCommands.size());
 }
 
 HWTEST_F(EnqueueKernelTest, givenCsrInBatchingModeWhenFinishIsCalledThenBatchesSubmissionsAreFlushed) {
@@ -2040,14 +2040,14 @@ HWTEST_F(PauseOnGpuTests, givenGpuScratchWriteEnabledWhenDispatchWalkersThenInse
 
     findLoadRegImms<FamilyType>(hwParser.cmdList);
 
-    EXPECT_EQ(0u, loadRegImmsFound);
+    EXPECT_EQ(pCmdQ->getHeaplessStateInitEnabled() ? 1u : 0u, loadRegImmsFound);
 
     pCmdQ->enqueueKernel(mockKernel.mockKernel, 1, off, gws, nullptr, 0, nullptr, nullptr);
     hwParser.parseCommands<FamilyType>(*pCmdQ);
 
     findLoadRegImms<FamilyType>(hwParser.cmdList);
 
-    EXPECT_EQ(1u, loadRegImmsFound);
+    EXPECT_EQ(pCmdQ->getHeaplessStateInitEnabled() ? 2u : 1u, loadRegImmsFound);
 }
 
 HWTEST_F(PauseOnGpuTests, givenGpuScratchWriteEnabledWhenDispatcMultiplehWalkersThenInsertLoadRegisterImmCommandOnlyOnce) {
diff --git a/opencl/test/unit_test/command_queue/enqueue_kernel_two_walker_ioq_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_kernel_two_walker_ioq_tests.cpp
index 9772811232..a5f972c4d7 100644
--- a/opencl/test/unit_test/command_queue/enqueue_kernel_two_walker_ioq_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_kernel_two_walker_ioq_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2023 Intel Corporation
+ * Copyright (C) 2018-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -63,5 +63,5 @@ HWTEST_F(IOQWithTwoWalkers, GivenTwoCommandQueuesWhenEnqueuingKernelThenOnePipeC
     EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION_WRITE_IMMEDIATE_DATA, pipeControl->getPostSyncOperation());
     // The PC address should match the CS tag address
     EXPECT_EQ(commandStreamReceiver.getTagAllocation()->getGpuAddress(), NEO::UnitTestHelper<FamilyType>::getPipeControlPostSyncAddress(*pipeControl));
-    EXPECT_EQ(1u, pipeControl->getImmediateData());
+    EXPECT_EQ(commandStreamReceiver.heaplessStateInitialized ? 2u : 1u, pipeControl->getImmediateData());
 }
diff --git a/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp
index 511d27aef3..38ecdfafc8 100644
--- a/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_marker_tests.cpp
@@ -22,7 +22,7 @@ using namespace NEO;
 using MarkerTest = Test<CommandEnqueueFixture>;
 
 HWTEST_F(MarkerTest, GivenCsrAndCmdqWithSameTaskLevelWhenEnqueingMarkerThenPipeControlIsAdded) {
-    typedef typename FamilyType::PIPE_CONTROL PIPE_CONTROL;
+    using PIPE_CONTROL = typename FamilyType::PIPE_CONTROL;
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
 
     // Set task levels to known values.
@@ -51,7 +51,12 @@ HWTEST_F(MarkerTest, GivenCsrAndCmdqWithSameTaskLevelWhenEnqueingMarkerThenPipeC
 
     // If CSR == CQ then a PC is required.
     auto itorCmd = reverseFind<PIPE_CONTROL *>(cmdList.rbegin(), cmdList.rend());
-    EXPECT_EQ(cmdList.rend(), itorCmd);
+
+    if (mockCmdQ->getHeaplessStateInitEnabled()) {
+        EXPECT_NE(cmdList.rend(), itorCmd);
+    } else {
+        EXPECT_EQ(cmdList.rend(), itorCmd);
+    }
 }
 
 HWTEST_F(MarkerTest, GivenCsrAndCmdqWithDifferentTaskLevelsWhenEnqueingMarkerThenPipeControlIsNotAdded) {
@@ -241,7 +246,8 @@ TEST_F(MarkerTest, givenMultipleEventsAndCompletedUserEventWhenTheyArePassedToMa
             &userEvent};
     cl_uint numEventsInWaitList = sizeof(eventWaitList) / sizeof(eventWaitList[0]);
     cl_event event = nullptr;
-    auto initialTaskCount = pCmdQ->taskCount;
+
+    auto initialTaskCount = std::max(pCmdQ->getGpgpuCommandStreamReceiver().peekTaskCount(), pCmdQ->taskCount);
 
     pCmdQ->enqueueMarkerWithWaitList(
         numEventsInWaitList,
diff --git a/opencl/test/unit_test/command_queue/enqueue_resource_barier_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_resource_barier_tests.cpp
index 5e3d436838..c96ae3f79a 100644
--- a/opencl/test/unit_test/command_queue/enqueue_resource_barier_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_resource_barier_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2023 Intel Corporation
+ * Copyright (C) 2019-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -53,7 +53,8 @@ HWTEST_F(ResourceBarrierTest, whenEnqueueResourceBarrierCalledThenUpdateQueueCom
 
     BarrierCommand barrierCommand(pCmdQ, &descriptor, 1);
 
-    auto previousTaskCount = pCmdQ->taskCount;
+    auto &csr = pCmdQ->getGpgpuCommandStreamReceiver();
+    auto previousTaskCount = std::max(pCmdQ->taskCount, csr.peekTaskCount());
     auto previousTaskLevel = pCmdQ->taskLevel;
 
     const auto enqueueResult = pCmdQ->enqueueResourceBarrier(&barrierCommand, 0, nullptr, nullptr);
diff --git a/opencl/test/unit_test/command_queue/enqueue_thread_tests.cpp b/opencl/test/unit_test/command_queue/enqueue_thread_tests.cpp
index 9f39d38c2d..62cb6aa51c 100644
--- a/opencl/test/unit_test/command_queue/enqueue_thread_tests.cpp
+++ b/opencl/test/unit_test/command_queue/enqueue_thread_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2023 Intel Corporation
+ * Copyright (C) 2018-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -8,6 +8,7 @@
 #include "shared/source/command_stream/command_stream_receiver_hw.h"
 #include "shared/source/command_stream/submission_status.h"
 #include "shared/source/helpers/aligned_memory.h"
+#include "shared/source/helpers/compiler_product_helper.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/test/common/libult/ult_command_stream_receiver.h"
 #include "shared/test/common/test_macros/hw_test.h"
@@ -32,20 +33,27 @@ class CommandStreamReceiverMock : public UltCommandStreamReceiver<FamilyType> {
     std::vector<GraphicsAllocation *> toFree; // pointers to be freed on destruction
     Device *pDevice;
     ClDevice *pClDevice;
+    bool heaplessStateInit = false;
 
   public:
     size_t expectedToFreeCount = (size_t)-1;
     CommandStreamReceiverMock(Device *pDevice) : UltCommandStreamReceiver<FamilyType>(*pDevice->getExecutionEnvironment(), pDevice->getRootDeviceIndex(), pDevice->getDeviceBitfield()) {
         this->pDevice = pDevice;
         this->pClDevice = pDevice->getSpecializedDevice<ClDevice>();
+        auto &compilerProductHelper = pDevice->getCompilerProductHelper();
+        auto heapless = compilerProductHelper.isHeaplessModeEnabled();
+        this->heaplessStateInit = compilerProductHelper.isHeaplessStateInitEnabled(heapless);
     }
 
     SubmissionStatus flush(BatchBuffer &batchBuffer, ResidencyContainer &allocationsForResidency) override {
+
         EXPECT_NE(nullptr, batchBuffer.commandBufferAllocation->getUnderlyingBuffer());
 
-        toFree.push_back(batchBuffer.commandBufferAllocation);
-        batchBuffer.stream->replaceBuffer(nullptr, 0);
-        batchBuffer.stream->replaceGraphicsAllocation(nullptr);
+        if (!heaplessStateInit) {
+            toFree.push_back(batchBuffer.commandBufferAllocation);
+            batchBuffer.stream->replaceBuffer(nullptr, 0);
+            batchBuffer.stream->replaceGraphicsAllocation(nullptr);
+        }
 
         EXPECT_TRUE(this->ownershipMutex.try_lock());
         this->ownershipMutex.unlock();
@@ -54,10 +62,13 @@ class CommandStreamReceiverMock : public UltCommandStreamReceiver<FamilyType> {
 
     ~CommandStreamReceiverMock() override {
         EXPECT_FALSE(pClDevice->hasOwnership());
-        if (expectedToFreeCount == (size_t)-1) {
-            EXPECT_GT(toFree.size(), 0u); // make sure flush was called
-        } else {
-            EXPECT_EQ(toFree.size(), expectedToFreeCount);
+
+        if (!heaplessStateInit) {
+            if (expectedToFreeCount == (size_t)-1) {
+                EXPECT_GT(toFree.size(), 0u); // make sure flush was called
+            } else {
+                EXPECT_EQ(toFree.size(), expectedToFreeCount);
+            }
         }
 
         auto memoryManager = this->getMemoryManager();
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_1_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_1_tests.cpp
index 75274337e1..317880f0e0 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_1_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_1_tests.cpp
@@ -43,6 +43,10 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, givenForceCsrReprogrammingDebugVar
     DebugManagerStateRestore restore;
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
 
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
+
     debugManager.flags.ForceCsrReprogramming.set(true);
 
     flushTask(commandStreamReceiver);
@@ -449,6 +453,9 @@ HWCMDTEST_F(IGFX_GEN8_CORE, CommandStreamReceiverFlushTaskTests, whenSamplerCach
 
 HWTEST_F(CommandStreamReceiverFlushTaskTests, whenSamplerCacheFlushBeforeThenSendPipecontrol) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.isPreambleSent = true;
     commandStreamReceiver.setSamplerCacheFlushRequired(CommandStreamReceiver::SamplerCacheFlushState::samplerCacheFlushBefore);
     configureCSRtoNonDirtyState<FamilyType>(false);
@@ -493,6 +500,9 @@ HWCMDTEST_F(IGFX_GEN8_CORE, CommandStreamReceiverFlushTaskTests, whenSamplerCach
 
 HWTEST_F(CommandStreamReceiverFlushTaskTests, whenSamplerCacheFlushAfterThenSendPipecontrol) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.isPreambleSent = true;
     commandStreamReceiver.setSamplerCacheFlushRequired(CommandStreamReceiver::SamplerCacheFlushState::samplerCacheFlushAfter);
     configureCSRtoNonDirtyState<FamilyType>(false);
@@ -537,6 +547,10 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, WhenFlushingTaskThenCompletionStam
 
 HWTEST_F(CommandStreamReceiverFlushTaskTests, WhenFlushingTaskThenStateBaseAddressIsCorrect) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessModeEnabled) {
+        GTEST_SKIP();
+    }
+
     flushTask(commandStreamReceiver);
     if (!pDevice->getHardwareInfo().capabilityTable.supportsImages) {
         EXPECT_TRUE(commandStreamReceiver.dshState.updateAndCheck(&dsh));
@@ -581,6 +595,10 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, givenDebugVariableSetWhenProgrammi
     debugManager.flags.ForceStatelessMocsEncryptionBit.set(1);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
+
     flushTask(commandStreamReceiver);
 
     auto &commandStreamCSR = commandStreamReceiver.commandStream;
@@ -668,6 +686,9 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, givenNotApplicableGrfConfigWhenFlu
 
 HWTEST_F(CommandStreamReceiverFlushTaskTests, GivenPreambleNotSentWhenFlushingTaskThenPreambleIsSent) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.isPreambleSent = false;
     flushTask(commandStreamReceiver);
 
@@ -678,6 +699,10 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, GivenPreambleNotSentWhenFlushingTa
 HWTEST_F(CommandStreamReceiverFlushTaskTests, givenFlushTaskWhenInitProgrammingFlagsIsCalledThenBindingTableBaseAddressRequiredIsSetCorrecty) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
 
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
+
     commandStreamReceiver.initProgrammingFlags();
     EXPECT_TRUE(commandStreamReceiver.bindingTableBaseAddressRequired);
 
@@ -968,6 +993,11 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, GivenEnoughMemoryOnlyForPreambleAn
     hardwareInfo.gtSystemInfo.CCSInfo.NumberOfCCSEnabled = 1;
     auto mockDevice = std::unique_ptr<MockDevice>(MockDevice::createWithNewExecutionEnvironment<MockDevice>(&hardwareInfo, 0u));
     auto &commandStreamReceiver = mockDevice->getUltCommandStreamReceiver<FamilyType>();
+
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
+
     commandStreamReceiver.timestampPacketWriteEnabled = false;
     // Force a PIPE_CONTROL through a taskLevel transition
     taskLevel = commandStreamReceiver.peekTaskLevel() + 1;
@@ -1033,9 +1063,12 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, GivenBothCsWhenFlushingTaskThenFlu
 }
 
 HWTEST_F(CommandStreamReceiverFlushTaskTests, GivenBothCsWhenFlushingTaskThenChainWithBatchBufferStart) {
-    typedef typename FamilyType::MI_BATCH_BUFFER_START MI_BATCH_BUFFER_START;
-    typedef typename FamilyType::MI_NOOP MI_NOOP;
+    using MI_BATCH_BUFFER_START = typename FamilyType::MI_BATCH_BUFFER_START;
+    using MI_NOOP = typename FamilyType::MI_NOOP;
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     // Reserve space for 16 NOOPs
     commandStream.getSpace(16 * sizeof(MI_NOOP));
 
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp
index 79d38a837b..539b928829 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp
@@ -9,6 +9,7 @@
 #include "shared/source/command_stream/scratch_space_controller.h"
 #include "shared/source/gen_common/reg_configs_common.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
+#include "shared/source/helpers/compiler_product_helper.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/state_base_address.h"
 #include "shared/source/memory_manager/internal_allocation_storage.h"
@@ -985,6 +986,12 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, GivenForced32BitAllocationsModeSto
 
         auto commandStreamReceiver = new MockCsrHw<FamilyType>(*pDevice->executionEnvironment, pDevice->getRootDeviceIndex(), pDevice->getDeviceBitfield());
 
+        auto &compilerProductHelper = pDevice->getCompilerProductHelper();
+        auto heaplessEnabled = compilerProductHelper.isHeaplessModeEnabled();
+        if (compilerProductHelper.isHeaplessStateInitEnabled(heaplessEnabled)) {
+            GTEST_SKIP();
+        }
+
         pDevice->getMemoryManager()->setForce32BitAllocations(true);
 
         pDevice->resetCommandStreamReceiver(commandStreamReceiver);
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_3_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_3_tests.cpp
index 37e600c383..b3ba9ba239 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_3_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_3_tests.cpp
@@ -686,14 +686,7 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, givenCsrInDefaultModeWhenFlushTask
 
     auto &csr = commandQueue.getGpgpuCommandStreamReceiver();
 
-    csr.flushTask(commandStream,
-                  0,
-                  &dsh,
-                  &ioh,
-                  &ssh,
-                  taskLevel,
-                  dispatchFlags,
-                  *pDevice);
+    flushTaskMethod<FamilyType>(csr, commandStream, 0, &dsh, &ioh, &ssh, taskLevel, dispatchFlags, *pDevice);
 
     EXPECT_EQ(heaplessStateInit ? 2u : 1u, csr.peekLatestSentTaskCount());
     EXPECT_EQ(heaplessStateInit ? 2u : 1u, csr.peekLatestFlushedTaskCount());
@@ -715,44 +708,23 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, givenCsrInBatchingModeWhenFlushTas
     csr.useGpuIdleImplicitFlush = false;
     dispatchFlags.implicitFlush = false;
 
-    csr.flushTask(commandStream,
-                  0,
-                  &dsh,
-                  &ioh,
-                  &ssh,
-                  taskLevel,
-                  dispatchFlags,
-                  *pDevice);
+    flushTaskMethod<FamilyType>(csr, commandStream, 0, &dsh, &ioh, &ssh, taskLevel, dispatchFlags, *pDevice);
 
     EXPECT_EQ(csr.heaplessStateInitialized ? 2u : 1u, csr.peekLatestSentTaskCount());
-    EXPECT_EQ(csr.heaplessStateInitialized ? 1u : 0u, csr.peekLatestFlushedTaskCount());
+    EXPECT_EQ(csr.heaplessStateInitialized ? 2u : 0u, csr.peekLatestFlushedTaskCount());
     dispatchFlags.implicitFlush = false;
 
-    csr.flushTask(commandStream,
-                  0,
-                  &dsh,
-                  &ioh,
-                  &ssh,
-                  taskLevel,
-                  dispatchFlags,
-                  *pDevice);
+    flushTaskMethod<FamilyType>(csr, commandStream, 0, &dsh, &ioh, &ssh, taskLevel, dispatchFlags, *pDevice);
 
     EXPECT_EQ(csr.heaplessStateInitialized ? 3u : 2u, csr.peekLatestSentTaskCount());
     EXPECT_EQ(2u, csr.peekLatestFlushedTaskCount());
 
     dispatchFlags.implicitFlush = false;
 
-    csr.flushTask(commandStream,
-                  0,
-                  &dsh,
-                  &ioh,
-                  &ssh,
-                  taskLevel,
-                  dispatchFlags,
-                  *pDevice);
+    flushTaskMethod<FamilyType>(csr, commandStream, 0, &dsh, &ioh, &ssh, taskLevel, dispatchFlags, *pDevice);
 
     EXPECT_EQ(csr.heaplessStateInitialized ? 4u : 3u, csr.peekLatestSentTaskCount());
-    EXPECT_EQ(csr.heaplessStateInitialized ? 3u : 2u, csr.peekLatestFlushedTaskCount());
+    EXPECT_EQ(csr.heaplessStateInitialized ? 4u : 2u, csr.peekLatestFlushedTaskCount());
 }
 
 HWTEST_F(CommandStreamReceiverFlushTaskTests, givenCsrInBatchingModeWhenWaitForTaskCountIsCalledWithTaskCountThatWasNotYetFlushedThenBatchedCommandBuffersAreSubmitted) {
@@ -1914,6 +1886,15 @@ class UltCommandStreamReceiverForDispatchFlags : public UltCommandStreamReceiver
         return BaseClass::flushTask(commandStream, commandStreamStart,
                                     dsh, ioh, ssh, taskLevel, dispatchFlags, device);
     }
+
+    CompletionStamp flushTaskStateless(LinearStream &commandStream, size_t commandStreamStart,
+                                       const IndirectHeap *dsh, const IndirectHeap *ioh, const IndirectHeap *ssh,
+                                       TaskCountType taskLevel, DispatchFlags &dispatchFlags, Device &device) override {
+        savedDispatchFlags = dispatchFlags;
+        return BaseClass::flushTaskStateless(commandStream, commandStreamStart,
+                                             dsh, ioh, ssh, taskLevel, dispatchFlags, device);
+    }
+
     DispatchFlags savedDispatchFlags = DispatchFlagsHelper::createDefaultDispatchFlags();
 };
 
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_4_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_4_tests.cpp
index b88220830d..a067f84e8b 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_4_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_4_tests.cpp
@@ -742,6 +742,10 @@ HWTEST_F(CommandStreamReceiverFlushTaskTests, givenEnqueueWithoutArbitrationPoli
     debugManager.flags.ForceThreadArbitrationPolicyProgrammingWithScm.set(1);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
+
     commandStreamReceiver.streamProperties.initSupport(pDevice->getRootDeviceEnvironment());
     auto &csrThreadArbitrationPolicy = commandStreamReceiver.streamProperties.stateComputeMode.threadArbitrationPolicy.value;
 
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_tests_xehp_and_later.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_tests_xehp_and_later.cpp
index 1ef49867de..686d80776c 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_tests_xehp_and_later.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_tests_xehp_and_later.cpp
@@ -32,7 +32,9 @@ typedef UltCommandStreamReceiverTest CommandStreamReceiverFlushTaskXeHPAndLaterT
 
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, whenReprogrammingSshThenBindingTablePoolIsProgrammed) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessModeEnabled) {
+        GTEST_SKIP();
+    }
     flushTask(commandStreamReceiver);
     parseCommands<FamilyType>(commandStreamReceiver.getCS(0));
     auto bindingTablePoolAlloc = getCommand<typename FamilyType::_3DSTATE_BINDING_TABLE_POOL_ALLOC>();
@@ -48,6 +50,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, wh
     debugManager.flags.DisableCachingForHeaps.set(1);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessModeEnabled) {
+        GTEST_SKIP();
+    }
 
     flushTask(commandStreamReceiver);
     parseCommands<FamilyType>(commandStreamReceiver.getCS(0));
@@ -61,6 +66,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, wh
 
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, whenNotReprogrammingSshThenBindingTablePoolIsNotProgrammed) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessModeEnabled) {
+        GTEST_SKIP();
+    }
 
     flushTask(commandStreamReceiver);
     parseCommands<FamilyType>(commandStreamReceiver.getCS(0));
@@ -159,7 +167,9 @@ HWTEST2_F(CommandStreamReceiverFlushTaskXeHPAndLaterTests, givenSBACommandToProg
 
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, whenNotReprogrammingSshButInitProgrammingFlagsThenBindingTablePoolIsProgrammed) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessModeEnabled) {
+        GTEST_SKIP();
+    }
     flushTask(commandStreamReceiver);
     parseCommands<FamilyType>(commandStreamReceiver.getCS(0));
     auto stateBaseAddress = getCommand<typename FamilyType::STATE_BASE_ADDRESS>();
@@ -221,8 +231,13 @@ HWTEST2_F(CommandStreamReceiverFlushTaskXeHPAndLaterTests, whenFlushAllCachesVar
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, givenconfigureCSRtoNonDirtyStateWhenFlushTaskIsCalledThenNoCommandsAreAdded) {
     configureCSRtoNonDirtyState<FamilyType>(true);
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+
+    auto sizeUsedBefore = commandStreamReceiver.commandStream.getUsed();
     flushTask(commandStreamReceiver);
-    EXPECT_EQ(commandStreamReceiver.heaplessStateInitialized ? 1u : 0u, commandStreamReceiver.commandStream.getUsed());
+
+    auto sizeUsedAfter = commandStreamReceiver.commandStream.getUsed();
+
+    EXPECT_EQ(sizeUsedBefore, sizeUsedAfter);
 }
 
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, givenCsrInBatchingModeWhenTaskIsSubmittedViaCsrThenBbEndCoversPaddingEnoughToFitMiBatchBufferStart) {
@@ -235,6 +250,8 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, gi
     mockCsr.getCS(1024u);
     auto &csrCommandStream = mockCsr.commandStream;
 
+    auto usedBefore = mockCsr.commandStream.getUsed();
+
     // we do level change that will emit PPC, fill all the space so only BB end fits.
     taskLevel++;
     auto ppcSize = MemorySynchronizationCommands<FamilyType>::getSizeForSingleBarrier(false);
@@ -244,7 +261,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, gi
 
     flushTask(mockCsr);
 
-    EXPECT_EQ(expectedUsedSize, mockCsr.commandStream.getUsed());
+    auto usedAfter = mockCsr.commandStream.getUsed();
+    auto sizeUsed = usedAfter - usedBefore;
+    EXPECT_EQ(expectedUsedSize, sizeUsed);
 }
 
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, GivenSameTaskLevelThenDontSendPipeControl) {
@@ -281,7 +300,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, gi
 
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, givenCommandStreamReceiverWithInstructionCacheRequestWhenFlushTaskIsCalledThenPipeControlWithInstructionCacheIsEmitted) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     auto startRecursiveLockCounter = commandStreamReceiver.recursiveLockCounter.load();
     configureCSRtoNonDirtyState<FamilyType>(true);
 
@@ -307,9 +328,10 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterTests, gi
     commandStreamReceiver.taskLevel = taskLevel;
     taskLevel++; // submit with higher taskLevel
 
+    auto offset = commandStreamReceiver.commandStream.getUsed();
     flushTask(commandStreamReceiver);
 
-    parseCommands<FamilyType>(commandStreamReceiver.commandStream, 0);
+    parseCommands<FamilyType>(commandStreamReceiver.commandStream, offset);
 
     auto itorPC = find<typename FamilyType::PIPE_CONTROL *>(cmdList.begin(), cmdList.end());
     EXPECT_EQ(cmdList.end(), itorPC);
@@ -801,6 +823,9 @@ struct CommandStreamReceiverFlushTaskXeHPAndLaterMultiTileTests : public Command
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTileTests,
             givenMultipleStaticActivePartitionsWhenFlushingTaskThenExpectTagUpdatePipeControlWithPartitionFlagOnAndActivePartitionConfig) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
 
     EXPECT_EQ(1u, commandStreamReceiver.activePartitionsConfig);
     commandStreamReceiver.activePartitions = 2;
@@ -822,6 +847,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTile
     debugManager.flags.UpdateTaskCountFromWait.set(3);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
 
     EXPECT_EQ(1u, commandStreamReceiver.activePartitionsConfig);
     commandStreamReceiver.activePartitions = 2;
@@ -838,7 +866,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTile
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTileTests,
             givenSingleStaticActivePartitionWhenFlushingTaskThenExpectTagUpdatePipeControlWithoutPartitionFlagOnAndNoActivePartitionConfig) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.activePartitions = 1;
     commandStreamReceiver.taskCount = 3;
     flushTask(commandStreamReceiver, true);
@@ -859,6 +889,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTile
     debugManager.flags.UpdateTaskCountFromWait.set(3);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
 
     EXPECT_EQ(1u, commandStreamReceiver.activePartitionsConfig);
     commandStreamReceiver.activePartitions = 2;
@@ -888,7 +921,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTile
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTileTests,
             givenMultipleDynamicActivePartitionsWhenFlushingTaskTwiceThenExpectTagUpdatePipeControlWithoutPartitionFlagAndPartitionRegisters) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.activePartitions = 2;
     commandStreamReceiver.taskCount = 3;
     commandStreamReceiver.staticWorkPartitioningEnabled = false;
@@ -908,7 +943,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTile
     debugManager.flags.UpdateTaskCountFromWait.set(1);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.activePartitions = 2;
     commandStreamReceiver.taskCount = 3;
     commandStreamReceiver.staticWorkPartitioningEnabled = false;
@@ -921,7 +958,9 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTile
 HWCMDTEST_F(IGFX_XE_HP_CORE, CommandStreamReceiverFlushTaskXeHPAndLaterMultiTileTests,
             givenMultipleStaticActivePartitionsAndDirectSubmissionActiveWhenFlushingTaskThenExpectTagUpdatePipeControlWithPartitionFlagOnAndNoActivePartitionConfig) {
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
-
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.directSubmission = std::make_unique<MockDirectSubmissionHw<FamilyType, RenderDispatcher<FamilyType>>>(commandStreamReceiver);
     commandStreamReceiver.directSubmissionAvailable = true;
 
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_1_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_1_tests.cpp
index 0e18f851e6..24d9996229 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_1_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_1_tests.cpp
@@ -1052,8 +1052,14 @@ HWTEST2_F(RelaxedOrderingBcsTests, givenDependenciesWhenFlushingThenProgramCorre
 
     // First submission with global state
     flushBcsTask(&csr, blitProperties, false, *pDevice);
-    EXPECT_TRUE(csr.latestFlushedBatchBuffer.hasStallingCmds);
-    EXPECT_FALSE(csr.latestFlushedBatchBuffer.hasRelaxedOrderingDependencies);
+
+    if (csr.heaplessStateInitialized) {
+        EXPECT_FALSE(csr.latestFlushedBatchBuffer.hasStallingCmds);
+        EXPECT_TRUE(csr.latestFlushedBatchBuffer.hasRelaxedOrderingDependencies);
+    } else {
+        EXPECT_TRUE(csr.latestFlushedBatchBuffer.hasStallingCmds);
+        EXPECT_FALSE(csr.latestFlushedBatchBuffer.hasRelaxedOrderingDependencies);
+    }
 
     auto cmdsOffset = csr.commandStream.getUsed();
 
@@ -1136,8 +1142,14 @@ HWTEST2_F(RelaxedOrderingBcsTests, givenTagUpdateWhenFlushingThenDisableRelaxedO
 
     // First submission with global state
     flushBcsTask(&csr, blitProperties, false, *pDevice);
-    EXPECT_TRUE(csr.latestFlushedBatchBuffer.hasStallingCmds);
-    EXPECT_FALSE(csr.latestFlushedBatchBuffer.hasRelaxedOrderingDependencies);
+
+    if (csr.heaplessStateInitialized) {
+        EXPECT_FALSE(csr.latestFlushedBatchBuffer.hasStallingCmds);
+        EXPECT_TRUE(csr.latestFlushedBatchBuffer.hasRelaxedOrderingDependencies);
+    } else {
+        EXPECT_TRUE(csr.latestFlushedBatchBuffer.hasStallingCmds);
+        EXPECT_FALSE(csr.latestFlushedBatchBuffer.hasRelaxedOrderingDependencies);
+    }
 
     debugManager.flags.UpdateTaskCountFromWait.set(0);
 
@@ -1173,6 +1185,10 @@ HWTEST_F(BcsTests, givenBltSizeWithLeftoverWhenDispatchedThenProgramAllRequiredC
     uint32_t newTaskCount = 19;
     csr.taskCount = newTaskCount - 1;
     uint32_t expectedResursiveLockCount = csr.resourcesInitialized ? 1u : 0u;
+    if (csr.heaplessStateInitialized) {
+        expectedResursiveLockCount++;
+    }
+
     EXPECT_EQ(expectedResursiveLockCount, csr.recursiveLockCounter.load());
     auto bufferGpuVa = ptrOffset(buffer->getGraphicsAllocation(pDevice->getRootDeviceIndex())->getGpuAddress(), buffer->getOffset());
     auto blitProperties = BlitProperties::constructPropertiesForReadWrite(BlitterConstants::BlitDirection::hostPtrToBuffer,
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
index 996460fa65..44f8be8b3f 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
@@ -763,7 +763,8 @@ HWTEST_F(BcsTests, givenInputAllocationsWhenBlitDispatchedThenMakeAllAllocations
     auto hostAllocationPtr2 = allocateAlignedMemory(hostAllocationSize, MemoryConstants::pageSize);
     void *hostPtr2 = reinterpret_cast<void *>(hostAllocationPtr2.get());
 
-    EXPECT_EQ(0u, csr.makeSurfacePackNonResidentCalled);
+    auto expectedCalled = csr.heaplessStateInitialized ? 1u : 0u;
+    EXPECT_EQ(expectedCalled, csr.makeSurfacePackNonResidentCalled);
     auto graphicsAllocation1 = buffer1->getGraphicsAllocation(pDevice->getRootDeviceIndex());
     auto graphicsAllocation2 = buffer2->getGraphicsAllocation(pDevice->getRootDeviceIndex());
 
@@ -783,12 +784,13 @@ HWTEST_F(BcsTests, givenInputAllocationsWhenBlitDispatchedThenMakeAllAllocations
 
     csr.flushBcsTask(blitPropertiesContainer, false, false, *pDevice);
 
+    expectedCalled++;
     uint32_t residentAllocationsNum = 5u;
     EXPECT_TRUE(csr.isMadeResident(graphicsAllocation1));
     EXPECT_TRUE(csr.isMadeResident(graphicsAllocation2));
     EXPECT_TRUE(csr.isMadeResident(csr.getTagAllocation()));
     EXPECT_TRUE(csr.isMadeResident(csr.getTagAllocation()));
-    EXPECT_EQ(1u, csr.makeSurfacePackNonResidentCalled);
+    EXPECT_EQ(expectedCalled, csr.makeSurfacePackNonResidentCalled);
     auto &rootDeviceEnvironment = pDevice->getRootDeviceEnvironmentRef();
     if (getHelper<ProductHelper>().isDummyBlitWaRequired()) {
         residentAllocationsNum++;
@@ -883,7 +885,7 @@ HWTEST_F(BcsTests, givenBufferWhenBlitCalledThenFlushCommandBuffer) {
     auto &commandStream = csr.getCS(MemoryConstants::pageSize);
     size_t commandStreamOffset = 4;
     commandStream.getSpace(commandStreamOffset);
-
+    commandStreamOffset = commandStream.getUsed();
     uint32_t newTaskCount = 17;
     csr.taskCount = newTaskCount - 1;
 
@@ -922,6 +924,7 @@ HWTEST_F(BcsTests, givenTaskStreamWhenFlushingThenStoreTaskStartAddress) {
     auto &commandStream = csr.getCS(MemoryConstants::pageSize);
     size_t commandStreamOffset = 4;
     commandStream.getSpace(commandStreamOffset);
+    commandStreamOffset = commandStream.getUsed();
 
     auto blitProperties = BlitProperties::constructPropertiesForReadWrite(BlitterConstants::BlitDirection::hostPtrToBuffer,
                                                                           csr, graphicsAllocation, nullptr, hostPtr,
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_tests_xe2_and_later.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_tests_xe2_and_later.cpp
index 80a94d03b9..d7e592211d 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_tests_xe2_and_later.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_tests_xe2_and_later.cpp
@@ -20,6 +20,9 @@ HWTEST2_F(CommandStreamReceiverXe2AndLater, GivenPreambleNotSentAndDebugFlagEnab
     debugManager.flags.PipelinedPipelineSelect.set(true);
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
     commandStreamReceiver.isPreambleSent = false;
 
     flushTask(commandStreamReceiver);
diff --git a/opencl/test/unit_test/device/device_tests.cpp b/opencl/test/unit_test/device/device_tests.cpp
index 7001afdec1..a3ddd4dac6 100644
--- a/opencl/test/unit_test/device/device_tests.cpp
+++ b/opencl/test/unit_test/device/device_tests.cpp
@@ -296,6 +296,7 @@ TEST(DeviceCreation, givenMultiRootDeviceWhenTheyAreCreatedThenEachOsContextHasU
         executionEnvironment->rootDeviceEnvironments[i]->initGmm();
         executionEnvironment->rootDeviceEnvironments[i]->getMutableHardwareInfo()->capabilityTable.blitterOperationsSupported = true;
     }
+    executionEnvironment->calculateMaxOsContextCount();
 
     auto device1 = std::unique_ptr<MockDevice>(Device::create<MockDevice>(executionEnvironment, 0u));
     auto device2 = std::unique_ptr<MockDevice>(Device::create<MockDevice>(executionEnvironment, 1u));
@@ -355,8 +356,12 @@ TEST(DeviceCreation, givenMultiRootDeviceWhenTheyAreCreatedThenEachDeviceHasSepe
     executionEnvironment->prepareRootDeviceEnvironments(numDevices);
     for (auto i = 0u; i < executionEnvironment->rootDeviceEnvironments.size(); i++) {
         executionEnvironment->rootDeviceEnvironments[i]->setHwInfoAndInitHelpers(defaultHwInfo.get());
+
         executionEnvironment->rootDeviceEnvironments[i]->initGmm();
     }
+
+    executionEnvironment->calculateMaxOsContextCount();
+
     auto device = std::unique_ptr<MockDevice>(Device::create<MockDevice>(executionEnvironment, 0u));
     auto device2 = std::unique_ptr<MockDevice>(Device::create<MockDevice>(executionEnvironment, 1u));
 
@@ -373,6 +378,7 @@ TEST(DeviceCreation, givenMultiRootDeviceWhenTheyAreCreatedThenEachDeviceHasSepe
         executionEnvironment->rootDeviceEnvironments[i]->initGmm();
         executionEnvironment->rootDeviceEnvironments[i]->getMutableHardwareInfo()->capabilityTable.blitterOperationsSupported = true;
     }
+    executionEnvironment->calculateMaxOsContextCount();
 
     auto &gfxCoreHelper = executionEnvironment->rootDeviceEnvironments[0]->getHelper<GfxCoreHelper>();
     const auto &numGpgpuEngines = gfxCoreHelper.getGpgpuEngineInstances(*executionEnvironment->rootDeviceEnvironments[0]).size();
diff --git a/opencl/test/unit_test/device/sub_device_tests.cpp b/opencl/test/unit_test/device/sub_device_tests.cpp
index 538e7192c6..8b3777ef88 100644
--- a/opencl/test/unit_test/device/sub_device_tests.cpp
+++ b/opencl/test/unit_test/device/sub_device_tests.cpp
@@ -73,6 +73,8 @@ TEST(SubDevicesTest, givenDeviceWithSubDevicesWhenSubDeviceApiRefCountsAreChange
     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.CreateMultipleSubDevices.set(2);
+    UnitTestSetter::disableHeaplessStateInit(restorer);
+
     VariableBackup<bool> mockDeviceFlagBackup(&MockDevice::createSingleDevice, false);
     initPlatform();
     auto nonDefaultPlatform = std::make_unique<MockPlatform>(*platform()->peekExecutionEnvironment());
@@ -108,7 +110,9 @@ TEST(SubDevicesTest, givenDeviceWithSubDevicesWhenSubDeviceApiRefCountsAreChange
 TEST(SubDevicesTest, givenDeviceWithSubDevicesAndSubDevicesAsDevicesIsSetWhenSubDeviceApiRefCountsAreChangedThenChangeIsNotPropagatedToRootDevice) {
     DebugManagerStateRestore restorer;
     debugManager.flags.CreateMultipleSubDevices.set(2);
+    UnitTestSetter::disableHeaplessStateInit(restorer);
     VariableBackup<bool> mockDeviceFlagBackup(&MockDevice::createSingleDevice, false);
+
     initPlatform();
     platform()->peekExecutionEnvironment()->setExposeSubDevicesAsDevices(1);
     auto nonDefaultPlatform = std::make_unique<MockPlatform>(*platform()->peekExecutionEnvironment());
@@ -144,6 +148,7 @@ TEST(SubDevicesTest, givenDeviceWithSubDevicesAndSubDevicesAsDevicesIsSetWhenSub
 TEST(SubDevicesTest, givenDeviceWithSubDevicesWhenSubDeviceInternalRefCountsAreChangedThenChangeIsPropagatedToRootDevice) {
     DebugManagerStateRestore restorer;
     debugManager.flags.CreateMultipleSubDevices.set(2);
+
     VariableBackup<bool> mockDeviceFlagBackup(&MockDevice::createSingleDevice, false);
     auto device = std::unique_ptr<MockDevice>(MockDevice::createWithNewExecutionEnvironment<MockDevice>(defaultHwInfo.get()));
     device->incRefInternal();
diff --git a/opencl/test/unit_test/event/async_events_handler_tests.cpp b/opencl/test/unit_test/event/async_events_handler_tests.cpp
index d802a6cd74..5924ed357c 100644
--- a/opencl/test/unit_test/event/async_events_handler_tests.cpp
+++ b/opencl/test/unit_test/event/async_events_handler_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2023 Intel Corporation
+ * Copyright (C) 2018-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -62,7 +62,7 @@ class AsyncEventsHandlerTests : public ::testing::Test {
 
         commandQueue = makeReleaseable<MockCommandQueue>(context.get(), context->getDevice(0), nullptr, false);
 
-        *(commandQueue->getGpgpuCommandStreamReceiver().getTagAddress()) = 0;
+        *(commandQueue->getGpgpuCommandStreamReceiver().getTagAddress()) = commandQueue->getHeaplessStateInitEnabled() ? 1 : 0;
 
         event1 = makeReleaseable<MyEvent>(context.get(), commandQueue.get(), CL_COMMAND_BARRIER, CompletionStamp::notReady, CompletionStamp::notReady);
         event2 = makeReleaseable<MyEvent>(context.get(), commandQueue.get(), CL_COMMAND_BARRIER, CompletionStamp::notReady, CompletionStamp::notReady);
@@ -81,6 +81,7 @@ class AsyncEventsHandlerTests : public ::testing::Test {
 };
 
 TEST_F(AsyncEventsHandlerTests, givenEventsWhenListIsProcessedThenUpdateExecutionStatus) {
+
     event1->setTaskStamp(0, 0);
     event2->setTaskStamp(0, 0);
 
@@ -314,9 +315,9 @@ TEST_F(AsyncEventsHandlerTests, givenUserEventWhenCallbackIsAddedThenDontRegiste
 TEST_F(AsyncEventsHandlerTests, givenRegistredEventsWhenProcessIsCalledThenReturnCandidateWithLowestTaskCount) {
     int event1Counter(0), event2Counter(0), event3Counter(0);
 
-    event1->setTaskStamp(0, 1);
-    event2->setTaskStamp(0, 2);
-    event3->setTaskStamp(0, 3);
+    event1->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 2 : 1);
+    event2->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 3 : 2);
+    event3->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 4 : 3);
 
     event2->addCallback(&this->callbackFcn, CL_COMPLETE, &event2Counter);
     handler->registerEvent(event2.get());
@@ -334,8 +335,8 @@ TEST_F(AsyncEventsHandlerTests, givenRegistredEventsWhenProcessIsCalledThenRetur
 }
 
 TEST_F(AsyncEventsHandlerTests, givenEventWithoutCallbacksWhenProcessedThenDontReturnAsSleepCandidate) {
-    event1->setTaskStamp(0, 1);
-    event2->setTaskStamp(0, 2);
+    event1->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 2 : 1);
+    event2->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 3 : 2);
 
     handler->registerEvent(event1.get());
     event2->addCallback(&this->callbackFcn, CL_COMPLETE, &counter);
@@ -348,7 +349,7 @@ TEST_F(AsyncEventsHandlerTests, givenEventWithoutCallbacksWhenProcessedThenDontR
 }
 
 TEST_F(AsyncEventsHandlerTests, givenNoGpuHangAndSleepCandidateWhenProcessedThenCallWaitWithQuickKmdSleepRequest) {
-    event1->setTaskStamp(0, 1);
+    event1->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 2 : 1);
     event1->addCallback(&this->callbackFcn, CL_COMPLETE, &counter);
     event1->handler->registerEvent(event1.get());
     event1->handler->allowAsyncProcess.store(true);
@@ -362,7 +363,7 @@ TEST_F(AsyncEventsHandlerTests, givenNoGpuHangAndSleepCandidateWhenProcessedThen
 }
 
 TEST_F(AsyncEventsHandlerTests, givenSleepCandidateAndGpuHangWhenProcessedThenCallWaitAndSetExecutionStatusToAbortedDueToGpuHang) {
-    event1->setTaskStamp(0, 1);
+    event1->setTaskStamp(0, commandQueue->getHeaplessStateInitEnabled() ? 2 : 1);
     event1->addCallback(&this->callbackFcn, CL_COMPLETE, &counter);
     event1->handler->registerEvent(event1.get());
     event1->handler->allowAsyncProcess.store(true);
diff --git a/opencl/test/unit_test/event/event_tests.cpp b/opencl/test/unit_test/event/event_tests.cpp
index f0f97c266e..ea783a46e9 100644
--- a/opencl/test/unit_test/event/event_tests.cpp
+++ b/opencl/test/unit_test/event/event_tests.cpp
@@ -587,7 +587,7 @@ TEST_F(InternalsEventTest, givenBlockedKernelWithPrintfWhenSubmittedThenPrintOut
 
     event.submitCommand(false);
 
-    EXPECT_EQ(1u, mockCmdQueue.latestTaskCountWaited);
+    EXPECT_EQ(mockCmdQueue.getHeaplessStateInitEnabled() ? 2u : 1u, mockCmdQueue.latestTaskCountWaited);
 
     std::string output = testing::internal::GetCapturedStdout();
     EXPECT_STREQ("test", output.c_str());
diff --git a/opencl/test/unit_test/fixtures/ult_command_stream_receiver_fixture.h b/opencl/test/unit_test/fixtures/ult_command_stream_receiver_fixture.h
index 937b1e5979..a046364845 100644
--- a/opencl/test/unit_test/fixtures/ult_command_stream_receiver_fixture.h
+++ b/opencl/test/unit_test/fixtures/ult_command_stream_receiver_fixture.h
@@ -12,6 +12,7 @@
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/helpers/cache_policy.h"
+#include "shared/source/helpers/compiler_product_helper.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/preamble.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
@@ -48,6 +49,11 @@ struct UltCommandStreamReceiverTest
         flushTaskFlags.threadArbitrationPolicy = gfxCoreHelper.getDefaultThreadArbitrationPolicy();
 
         pDevice->getGpgpuCommandStreamReceiver().setupContext(*pDevice->getDefaultEngine().osContext);
+
+        auto &compilerProductHelper = pDevice->getCompilerProductHelper();
+
+        auto heaplessEnabled = compilerProductHelper.isHeaplessModeEnabled();
+        this->heaplessStateEnabled = compilerProductHelper.isHeaplessStateInitEnabled(heaplessEnabled);
     }
 
     void initHeaps() {
@@ -88,6 +94,19 @@ struct UltCommandStreamReceiverTest
         ClDeviceFixture::tearDown();
     }
 
+    template <typename GfxFamily, typename CommandStreamReceiverType>
+    CompletionStamp flushTaskMethod(CommandStreamReceiverType &commandStreamReceiver, LinearStream &commandStream, size_t commandStreamStart,
+                                    const IndirectHeap *dsh, const IndirectHeap *ioh, const IndirectHeap *ssh,
+                                    TaskCountType taskLevel, DispatchFlags &dispatchFlags, Device &device) {
+
+        if (reinterpret_cast<UltCommandStreamReceiver<GfxFamily> *>(&commandStreamReceiver)->heaplessStateInitialized) {
+            return commandStreamReceiver.flushTaskStateless(commandStream, commandStreamStart, dsh, ioh, ssh, taskLevel, dispatchFlags, device);
+
+        } else {
+            return commandStreamReceiver.flushTask(commandStream, commandStreamStart, dsh, ioh, ssh, taskLevel, dispatchFlags, device);
+        }
+    }
+
     template <typename CommandStreamReceiverType>
     CompletionStamp flushTask(CommandStreamReceiverType &commandStreamReceiver,
                               bool block = false,
@@ -95,19 +114,35 @@ struct UltCommandStreamReceiverTest
                               bool requiresCoherency = false,
                               bool lowPriority = false) {
 
-        flushTaskFlags.blocking = block;
-        flushTaskFlags.lowPriority = lowPriority;
-        flushTaskFlags.preemptionMode = PreemptionHelper::getDefaultPreemptionMode(pDevice->getHardwareInfo());
+        if (commandStreamReceiver.heaplessStateInitialized) {
+            flushTaskFlags.blocking = block;
+            flushTaskFlags.lowPriority = lowPriority;
+            flushTaskFlags.preemptionMode = PreemptionHelper::getDefaultPreemptionMode(pDevice->getHardwareInfo());
 
-        return commandStreamReceiver.flushTask(
-            commandStream,
-            startOffset,
-            &dsh,
-            &ioh,
-            &ssh,
-            taskLevel,
-            flushTaskFlags,
-            *pDevice);
+            return commandStreamReceiver.flushTaskStateless(
+                commandStream,
+                startOffset,
+                &dsh,
+                &ioh,
+                &ssh,
+                taskLevel,
+                flushTaskFlags,
+                *pDevice);
+        } else {
+            flushTaskFlags.blocking = block;
+            flushTaskFlags.lowPriority = lowPriority;
+            flushTaskFlags.preemptionMode = PreemptionHelper::getDefaultPreemptionMode(pDevice->getHardwareInfo());
+
+            return commandStreamReceiver.flushTask(
+                commandStream,
+                startOffset,
+                &dsh,
+                &ioh,
+                &ssh,
+                taskLevel,
+                flushTaskFlags,
+                *pDevice);
+        }
     }
 
     template <typename CommandStreamReceiverType>
@@ -181,5 +216,6 @@ struct UltCommandStreamReceiverTest
 
     const size_t sizeStream = 512;
     const size_t alignmentStream = 0x1000;
+    bool heaplessStateEnabled = false;
 };
 } // namespace NEO
diff --git a/opencl/test/unit_test/helpers/task_information_tests.cpp b/opencl/test/unit_test/helpers/task_information_tests.cpp
index 2f5c443d66..cdd77f7ad1 100644
--- a/opencl/test/unit_test/helpers/task_information_tests.cpp
+++ b/opencl/test/unit_test/helpers/task_information_tests.cpp
@@ -27,10 +27,9 @@ using namespace NEO;
 TEST(CommandTest, GivenNoTerminateFlagWhenSubmittingMapUnmapThenCsrIsFlushed) {
     auto device = std::make_unique<MockClDevice>(MockDevice::createWithNewExecutionEnvironment<MockDevice>(nullptr));
     std::unique_ptr<MockCommandQueue> cmdQ(new MockCommandQueue(nullptr, device.get(), nullptr, false));
-    MockCommandStreamReceiver csr(*device->getExecutionEnvironment(), device->getRootDeviceIndex(), device->getDeviceBitfield());
-    MockBuffer buffer;
 
-    auto initialTaskCount = csr.peekTaskCount();
+    MockBuffer buffer;
+    auto initialTaskCount = 0u;
 
     MemObjSizeArray size = {{1, 1, 1}};
     MemObjOffsetArray offset = {{0, 0, 0}};
@@ -38,7 +37,7 @@ TEST(CommandTest, GivenNoTerminateFlagWhenSubmittingMapUnmapThenCsrIsFlushed) {
     CompletionStamp completionStamp = command->submit(20, false);
 
     auto expectedTaskCount = initialTaskCount + 1;
-    if (csr.heaplessStateInitialized) {
+    if (cmdQ->heaplessStateInitEnabled) {
         expectedTaskCount++;
     }
     EXPECT_EQ(expectedTaskCount, completionStamp.taskCount);
@@ -67,22 +66,15 @@ TEST(CommandTest, GivenTerminateFlagWhenSubmittingMapUnmapThenFlushIsAborted) {
 TEST(CommandTest, GivenNoTerminateFlagWhenSubmittingMarkerThenCsrIsNotFlushed) {
     auto device = std::make_unique<MockClDevice>(MockDevice::createWithNewExecutionEnvironment<MockDevice>(nullptr));
     std::unique_ptr<MockCommandQueue> cmdQ(new MockCommandQueue(nullptr, device.get(), nullptr, false));
-    MockCommandStreamReceiver csr(*device->getExecutionEnvironment(), device->getRootDeviceIndex(), device->getDeviceBitfield());
     MockBuffer buffer;
 
-    auto initialTaskCount = csr.peekTaskCount();
+    auto heaplessStateInit = cmdQ->getHeaplessStateInitEnabled();
+    auto initialTaskCount = heaplessStateInit ? 1u : 0u;
+
     std::unique_ptr<Command> command(new CommandWithoutKernel(*cmdQ));
     CompletionStamp completionStamp = command->submit(20, false);
 
-    auto heaplessStateInit = cmdQ->getHeaplessStateInitEnabled();
-    if (heaplessStateInit) {
-        EXPECT_EQ(1u, initialTaskCount);
-    } else {
-        EXPECT_EQ(0u, initialTaskCount);
-    }
-
-    EXPECT_EQ(0u, completionStamp.taskCount);
-    EXPECT_EQ(initialTaskCount, csr.peekTaskCount());
+    EXPECT_EQ(initialTaskCount, completionStamp.taskCount);
 }
 
 TEST(CommandTest, GivenTerminateFlagWhenSubmittingMarkerThenFlushIsAborted) {
diff --git a/opencl/test/unit_test/helpers/test_preamble_xehp_and_later.cpp b/opencl/test/unit_test/helpers/test_preamble_xehp_and_later.cpp
index 960cb93205..28b37d8126 100644
--- a/opencl/test/unit_test/helpers/test_preamble_xehp_and_later.cpp
+++ b/opencl/test/unit_test/helpers/test_preamble_xehp_and_later.cpp
@@ -355,6 +355,10 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, XeHpCommandStreamReceiverFlushTaskTests, givenDebug
     using STATE_BASE_ADDRESS = typename FamilyType::STATE_BASE_ADDRESS;
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
+    if (commandStreamReceiver.heaplessStateInitialized) {
+        GTEST_SKIP();
+    }
+
     debugManager.flags.ForceMultiGpuAtomics.set(0);
     debugManager.flags.ForceMultiGpuPartialWrites.set(0);
     flushTask(commandStreamReceiver);
diff --git a/opencl/test/unit_test/helpers/timestamp_packet_1_tests.cpp b/opencl/test/unit_test/helpers/timestamp_packet_1_tests.cpp
index 02c5657684..6604914eb4 100644
--- a/opencl/test/unit_test/helpers/timestamp_packet_1_tests.cpp
+++ b/opencl/test/unit_test/helpers/timestamp_packet_1_tests.cpp
@@ -920,17 +920,17 @@ HWTEST_F(TimestampPacketTests, givenEventWhenReleasingThenCheckQueueResources) {
     cmdQ->flush();
 
     auto tagAddress = csr.getTagAddress();
-    *tagAddress = 1;
+    *tagAddress = csr.heaplessStateInitialized ? 2 : 1;
 
-    EXPECT_EQ(2u, csr.taskCount);
-    EXPECT_EQ(2u, cmdQ->taskCount);
+    EXPECT_EQ(csr.heaplessStateInitialized ? 3u : 2u, csr.taskCount);
+    EXPECT_EQ(csr.heaplessStateInitialized ? 3u : 2u, cmdQ->taskCount);
 
     clWaitForEvents(1, &clEvent);
 
     EXPECT_EQ(1u, deferredTimestampPackets->peekNodes().size());
     EXPECT_EQ(1u, timestampPacketContainer->peekNodes().size());
 
-    *tagAddress = 2;
+    *tagAddress = csr.heaplessStateInitialized ? 3 : 2;
 
     clReleaseEvent(clEvent);
 
@@ -964,10 +964,10 @@ HWTEST_F(TimestampPacketTests, givenAllEnginesReadyWhenWaitingForEventThenClearD
 
     cmdQ->flush();
 
-    EXPECT_EQ(2u, csr.taskCount);
+    EXPECT_EQ(cmdQ->heaplessStateInitEnabled ? 3u : 2u, csr.taskCount);
 
     auto tagAddress = csr.getTagAddress();
-    *tagAddress = 1;
+    *tagAddress = cmdQ->heaplessStateInitEnabled ? 2 : 1;
 
     auto eventObj1 = castToObjectOrAbort<Event>(event1);
     auto eventObj2 = castToObjectOrAbort<Event>(event2);
@@ -985,7 +985,7 @@ HWTEST_F(TimestampPacketTests, givenAllEnginesReadyWhenWaitingForEventThenClearD
     EXPECT_EQ(1u, deferredTimestampPackets->peekNodes().size());
     EXPECT_EQ(1u, timestampPacketContainer->peekNodes().size());
 
-    *tagAddress = 2;
+    *tagAddress = cmdQ->heaplessStateInitEnabled ? 3 : 2;
 
     eventObj1->wait(false, false);
     EXPECT_EQ(0u, deferredTimestampPackets->peekNodes().size());
@@ -1031,11 +1031,11 @@ HWTEST_F(TimestampPacketTests, givenNewSubmissionWhileWaitingThenDontReleaseDefe
 
     cmdQ->flush();
 
-    EXPECT_EQ(2u, csr.taskCount);
-    EXPECT_EQ(2u, cmdQ->taskCount);
+    EXPECT_EQ(cmdQ->getHeaplessStateInitEnabled() ? 3u : 2u, csr.taskCount);
+    EXPECT_EQ(cmdQ->getHeaplessStateInitEnabled() ? 3u : 2u, cmdQ->taskCount);
 
     auto tagAddress = csr.getTagAddress();
-    *tagAddress = 2;
+    *tagAddress = cmdQ->getHeaplessStateInitEnabled() ? 3 : 2;
 
     cmdQ->finish();
 
@@ -1083,20 +1083,20 @@ HWTEST_F(TimestampPacketTests, givenNewBcsSubmissionWhileWaitingThenDontReleaseD
 
     cmdQ->flush();
 
-    EXPECT_EQ(2u, csr.taskCount);
-    cmdQ->bcsStates[0].taskCount = 2;
+    EXPECT_EQ(cmdQ->getHeaplessStateInitEnabled() ? 3u : 2u, csr.taskCount);
+    cmdQ->bcsStates[0].taskCount = cmdQ->getHeaplessStateInitEnabled() ? 3 : 2;
 
     auto tagAddress = csr.getTagAddress();
-    *tagAddress = 2;
+    *tagAddress = cmdQ->getHeaplessStateInitEnabled() ? 3 : 2;
 
     cmdQ->finish();
 
-    EXPECT_EQ(3u, cmdQ->bcsStates[0].taskCount);
+    EXPECT_EQ(cmdQ->getHeaplessStateInitEnabled() ? 4u : 3u, cmdQ->bcsStates[0].taskCount);
 
     EXPECT_EQ(1u, deferredTimestampPackets->peekNodes().size());
     EXPECT_EQ(1u, timestampPacketContainer->peekNodes().size());
 
-    *tagAddress = 3;
+    *tagAddress = cmdQ->getHeaplessStateInitEnabled() ? 4 : 3;
 
     cmdQ->bcsEngines[0] = nullptr;
     cmdQ->bcsStates[0].engineType = aub_stream::EngineType::NUM_ENGINES;
@@ -1140,10 +1140,10 @@ HWTEST_F(TimestampPacketTests, givenEnableTimestampWaitForQueuesWhenFinishThenCa
     VariableBackup<std::function<void()>> backupSetupPauseAddress(&CpuIntrinsicsTests::setupPauseAddress);
 
     auto &csr = cmdQ->getGpgpuCommandStreamReceiver();
-    *csr.getTagAddress() = 0;
+    *csr.getTagAddress() = cmdQ->getHeaplessStateInitEnabled() ? 1 : 0;
 
     CpuIntrinsicsTests::pauseAddress = csr.getTagAddress();
-    CpuIntrinsicsTests::pauseValue = 3u;
+    CpuIntrinsicsTests::pauseValue = cmdQ->getHeaplessStateInitEnabled() ? 4u : 3u;
     CpuIntrinsicsTests::setupPauseAddress = [&]() {
         CpuIntrinsicsTests::pauseAddress = csr.getTagAddress();
     };
diff --git a/opencl/test/unit_test/helpers/timestamp_packet_2_tests.cpp b/opencl/test/unit_test/helpers/timestamp_packet_2_tests.cpp
index 6af4562a4e..b35e81115b 100644
--- a/opencl/test/unit_test/helpers/timestamp_packet_2_tests.cpp
+++ b/opencl/test/unit_test/helpers/timestamp_packet_2_tests.cpp
@@ -69,6 +69,27 @@ class MockCommandStreamReceiverHW : public UltCommandStreamReceiver<FamilyType>
             dispatchFlags,
             device);
     }
+
+    CompletionStamp flushTaskStateless(
+        LinearStream &commandStream,
+        size_t commandStreamStart,
+        const IndirectHeap *dsh,
+        const IndirectHeap *ioh,
+        const IndirectHeap *ssh,
+        TaskCountType taskLevel,
+        DispatchFlags &dispatchFlags,
+        Device &device) override {
+        stream = &commandStream;
+        return UltCommandStreamReceiver<FamilyType>::flushTaskStateless(
+            commandStream,
+            commandStreamStart,
+            dsh,
+            ioh,
+            ssh,
+            taskLevel,
+            dispatchFlags,
+            device);
+    }
     LinearStream *stream = nullptr;
 };
 
@@ -419,7 +440,12 @@ HWTEST_F(TimestampPacketTests, givenPipeControlRequestWhenFlushingThenProgramPip
 
     auto pipeControl = genCmdCast<typename FamilyType::PIPE_CONTROL *>(*hwParser.pipeControlList.begin());
     ASSERT_NE(nullptr, pipeControl);
-    EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION::POST_SYNC_OPERATION_NO_WRITE, pipeControl->getPostSyncOperation());
+
+    if (cmdQ.heaplessStateInitEnabled) {
+        EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION::POST_SYNC_OPERATION_WRITE_IMMEDIATE_DATA, pipeControl->getPostSyncOperation());
+    } else {
+        EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION::POST_SYNC_OPERATION_NO_WRITE, pipeControl->getPostSyncOperation());
+    }
     EXPECT_TRUE(pipeControl->getCommandStreamerStallEnable());
 
     cmdQ.enqueueKernel(mockKernel.mockKernel, 1, nullptr, gws, nullptr, 0, nullptr, nullptr);
diff --git a/opencl/test/unit_test/mem_obj/buffer_bcs_tests.cpp b/opencl/test/unit_test/mem_obj/buffer_bcs_tests.cpp
index ee7c6ccc5f..22c6dca93f 100644
--- a/opencl/test/unit_test/mem_obj/buffer_bcs_tests.cpp
+++ b/opencl/test/unit_test/mem_obj/buffer_bcs_tests.cpp
@@ -804,6 +804,7 @@ HWTEST_TEMPLATED_F(BcsBufferTests, givenPipeControlRequestWhenDispatchingBlitEnq
 
     resetCopyEngineSelector();
     auto cmdQ = clUniquePtr(new MockCommandQueueHw<FamilyType>(bcsMockContext.get(), device.get(), nullptr));
+
     auto bcsCsr = static_cast<UltCommandStreamReceiver<FamilyType> *>(this->bcsCsr);
 
     auto queueCsr = static_cast<UltCommandStreamReceiver<FamilyType> *>(&cmdQ->getGpgpuCommandStreamReceiver());
@@ -814,10 +815,11 @@ HWTEST_TEMPLATED_F(BcsBufferTests, givenPipeControlRequestWhenDispatchingBlitEnq
     buffer->forceDisallowCPUCopy = true;
     void *hostPtr = reinterpret_cast<void *>(0x12340000);
 
+    auto offset = queueCsr->commandStream.getUsed();
     cmdQ->enqueueWriteBuffer(buffer.get(), true, 0, 1, hostPtr, nullptr, 0, nullptr, nullptr);
 
     HardwareParse hwParser;
-    hwParser.parseCommands<FamilyType>(queueCsr->commandStream);
+    hwParser.parseCommands<FamilyType>(queueCsr->commandStream, offset);
 
     uint64_t pipeControlWriteAddress = 0;
     for (auto &cmd : hwParser.cmdList) {
@@ -843,6 +845,7 @@ HWTEST_TEMPLATED_F(BcsBufferTests, givenPipeControlRequestWhenDispatchingBlitEnq
         EXPECT_EQ(pipeControlWriteAddress, genCmdCast<MI_SEMAPHORE_WAIT *>(*(semaphores[1]))->getSemaphoreGraphicsAddress());
     } else {
         EXPECT_EQ(UnitTestHelper<FamilyType>::isAdditionalMiSemaphoreWaitRequired(device->getRootDeviceEnvironment()) ? 3u : 1u, semaphores.size());
+
         EXPECT_EQ(pipeControlWriteAddress, genCmdCast<MI_SEMAPHORE_WAIT *>(*(semaphores[0]))->getSemaphoreGraphicsAddress());
     }
 }
@@ -890,12 +893,14 @@ HWTEST_TEMPLATED_F(BcsBufferTests, givenStallingCommandsOnNextFlushWhenReleasing
     };
 
     auto &csrStream = cmdQ->getGpgpuCommandStreamReceiver().getCS(0);
+    auto csrOffset = csrStream.getUsed();
+
     EXPECT_TRUE(cmdQ->isStallingCommandsOnNextFlushRequired());
     userEvent0.setStatus(CL_COMPLETE);
     EXPECT_FALSE(cmdQ->isStallingCommandsOnNextFlushRequired());
-    EXPECT_TRUE(pipeControlLookup(csrStream, 0, device->getRootDeviceEnvironment()));
+    EXPECT_TRUE(pipeControlLookup(csrStream, csrOffset, device->getRootDeviceEnvironment()));
 
-    auto csrOffset = csrStream.getUsed();
+    csrOffset = csrStream.getUsed();
     userEvent1.setStatus(CL_COMPLETE);
     EXPECT_FALSE(pipeControlLookup(csrStream, csrOffset, device->getRootDeviceEnvironment()));
     cmdQ->isQueueBlocked();
@@ -977,6 +982,8 @@ HWTEST_TEMPLATED_F(BcsBufferTests, givenOutputTimestampPacketWhenBlitCalledThenp
     HardwareParse hwParser;
     hwParser.parseCommands<FamilyType>(csr->commandStream);
 
+    auto heaplessStateInit = cmdQ->getHeaplessStateInitEnabled();
+
     uint32_t miFlushDwCmdsWithOutputCount = 0;
     bool blitCmdFound = false;
     for (auto &cmd : hwParser.cmdList) {
@@ -985,19 +992,21 @@ HWTEST_TEMPLATED_F(BcsBufferTests, givenOutputTimestampPacketWhenBlitCalledThenp
                 continue;
             }
 
-            EXPECT_EQ(miFlushDwCmdsWithOutputCount == 0,
+            bool correctMiFlushDwCmdsWithOutputCount = heaplessStateInit ? miFlushDwCmdsWithOutputCount == 1 : miFlushDwCmdsWithOutputCount == 0;
+
+            EXPECT_EQ(correctMiFlushDwCmdsWithOutputCount,
                       timestampPacketGpuWriteAddress == miFlushDwCmd->getDestinationAddress());
-            EXPECT_EQ(miFlushDwCmdsWithOutputCount == 0,
+            EXPECT_EQ(correctMiFlushDwCmdsWithOutputCount,
                       0u == miFlushDwCmd->getImmediateData());
 
             miFlushDwCmdsWithOutputCount++;
         } else if (genCmdCast<typename FamilyType::XY_COPY_BLT *>(cmd)) {
             blitCmdFound = true;
-            EXPECT_EQ(0u, miFlushDwCmdsWithOutputCount);
+            EXPECT_EQ(heaplessStateInit ? 1u : 0u, miFlushDwCmdsWithOutputCount);
         }
     }
 
-    EXPECT_EQ(2u, miFlushDwCmdsWithOutputCount); // TimestampPacket + taskCount
+    EXPECT_EQ(heaplessStateInit ? 3u : 2u, miFlushDwCmdsWithOutputCount); // TimestampPacket + taskCount
 
     EXPECT_TRUE(blitCmdFound);
 }
diff --git a/opencl/test/unit_test/memory_manager/unified_memory_manager_tests.cpp b/opencl/test/unit_test/memory_manager/unified_memory_manager_tests.cpp
index 36eba51c77..9f086ae7c5 100644
--- a/opencl/test/unit_test/memory_manager/unified_memory_manager_tests.cpp
+++ b/opencl/test/unit_test/memory_manager/unified_memory_manager_tests.cpp
@@ -939,16 +939,18 @@ TEST(UnifiedSharedMemoryTransferCalls, givenHostUsmAllocationWhenPointerIsUsedFo
     ASSERT_EQ(CL_SUCCESS, status);
 
     auto neoQueue = castToObject<CommandQueue>(commandQueue);
+    auto heaplessStateInit = neoQueue->getHeaplessStateInitEnabled();
+
     auto &temporaryAllocations = neoQueue->getGpgpuCommandStreamReceiver().getTemporaryAllocations();
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
     auto osContextId = neoQueue->getGpgpuCommandStreamReceiver().getOsContext().getContextId();
 
-    EXPECT_EQ(1u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 2u : 1u, gpuAllocation->getTaskCount(osContextId));
 
     status = clEnqueueReadBuffer(commandQueue, buffer, false, 0u, 4096u, hostMemory, 0u, nullptr, nullptr);
     ASSERT_EQ(CL_SUCCESS, status);
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
-    EXPECT_EQ(2u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 3u : 2u, gpuAllocation->getTaskCount(osContextId));
 
     status = clReleaseMemObject(buffer);
     ASSERT_EQ(CL_SUCCESS, status);
@@ -979,16 +981,18 @@ TEST(UnifiedSharedMemoryTransferCalls, givenDeviceUsmAllocationWhenPtrIsUsedForT
     ASSERT_EQ(CL_SUCCESS, status);
 
     auto neoQueue = castToObject<CommandQueue>(commandQueue);
+    auto heaplessStateInit = neoQueue->getHeaplessStateInitEnabled();
+
     auto &temporaryAllocations = neoQueue->getGpgpuCommandStreamReceiver().getTemporaryAllocations();
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
     auto osContextId = neoQueue->getGpgpuCommandStreamReceiver().getOsContext().getContextId();
 
-    EXPECT_EQ(1u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 2u : 1u, gpuAllocation->getTaskCount(osContextId));
 
     status = clEnqueueReadBuffer(commandQueue, buffer, false, 0u, 4096u, deviceMemory, 0u, nullptr, nullptr);
     ASSERT_EQ(CL_SUCCESS, status);
 
-    EXPECT_EQ(2u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 3u : 2u, gpuAllocation->getTaskCount(osContextId));
 
     status = clReleaseMemObject(buffer);
     ASSERT_EQ(CL_SUCCESS, status);
@@ -1019,16 +1023,18 @@ TEST(UnifiedSharedMemoryTransferCalls, givenDeviceUsmAllocationWhenPtrIsUsedForT
     ASSERT_EQ(CL_SUCCESS, status);
 
     auto neoQueue = castToObject<CommandQueue>(commandQueue);
+    auto heaplessStateInit = neoQueue->getHeaplessStateInitEnabled();
+
     auto &temporaryAllocations = neoQueue->getGpgpuCommandStreamReceiver().getTemporaryAllocations();
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
     auto osContextId = neoQueue->getGpgpuCommandStreamReceiver().getOsContext().getContextId();
 
-    EXPECT_EQ(1u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 2u : 1u, gpuAllocation->getTaskCount(osContextId));
 
     status = clEnqueueReadBuffer(commandQueue, buffer, true, 0u, 4096u, deviceMemory, 0u, nullptr, nullptr);
     ASSERT_EQ(CL_SUCCESS, status);
 
-    EXPECT_EQ(2u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 3u : 2u, gpuAllocation->getTaskCount(osContextId));
 
     status = clReleaseMemObject(buffer);
     ASSERT_EQ(CL_SUCCESS, status);
@@ -1142,16 +1148,18 @@ TEST(UnifiedSharedMemoryTransferCalls, givenSharedUsmAllocationWithoutLocalMemor
     ASSERT_EQ(CL_SUCCESS, status);
 
     auto neoQueue = castToObject<CommandQueue>(commandQueue);
+    auto heaplessStateInit = neoQueue->getHeaplessStateInitEnabled();
+
     auto &temporaryAllocations = neoQueue->getGpgpuCommandStreamReceiver().getTemporaryAllocations();
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
     auto osContextId = neoQueue->getGpgpuCommandStreamReceiver().getOsContext().getContextId();
 
-    EXPECT_EQ(1u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 2u : 1u, gpuAllocation->getTaskCount(osContextId));
 
     status = clEnqueueReadBuffer(commandQueue, buffer, false, 0u, 4096u, sharedMemory, 0u, nullptr, nullptr);
     ASSERT_EQ(CL_SUCCESS, status);
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
-    EXPECT_EQ(2u, gpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 3u : 2u, gpuAllocation->getTaskCount(osContextId));
 
     status = clReleaseMemObject(buffer);
     ASSERT_EQ(CL_SUCCESS, status);
@@ -1182,6 +1190,7 @@ TEST(UnifiedSharedMemoryTransferCalls, givenSharedUsmAllocationWithLocalMemoryWh
 
     auto neoQueue = castToObject<CommandQueue>(commandQueue);
     auto osContextId = neoQueue->getGpgpuCommandStreamReceiver().getOsContext().getContextId();
+    auto heaplessStateInit = neoQueue->getHeaplessStateInitEnabled();
 
     EXPECT_EQ(GraphicsAllocation::objectNotUsed, svmAllocation->cpuAllocation->getTaskCount(osContextId));
 
@@ -1191,12 +1200,12 @@ TEST(UnifiedSharedMemoryTransferCalls, givenSharedUsmAllocationWithLocalMemoryWh
     auto &temporaryAllocations = neoQueue->getGpgpuCommandStreamReceiver().getTemporaryAllocations();
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
 
-    EXPECT_EQ(1u, svmAllocation->cpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 2u : 1u, svmAllocation->cpuAllocation->getTaskCount(osContextId));
 
     status = clEnqueueReadBuffer(commandQueue, buffer, false, 0u, 4096u, sharedMemory, 0u, nullptr, nullptr);
     ASSERT_EQ(CL_SUCCESS, status);
     EXPECT_TRUE(temporaryAllocations.peekIsEmpty());
-    EXPECT_EQ(2u, svmAllocation->cpuAllocation->getTaskCount(osContextId));
+    EXPECT_EQ(heaplessStateInit ? 3u : 2u, svmAllocation->cpuAllocation->getTaskCount(osContextId));
 
     status = clReleaseMemObject(buffer);
     ASSERT_EQ(CL_SUCCESS, status);
diff --git a/opencl/test/unit_test/mocks/mock_platform.cpp b/opencl/test/unit_test/mocks/mock_platform.cpp
index 3c99127556..89e7c50e2e 100644
--- a/opencl/test/unit_test/mocks/mock_platform.cpp
+++ b/opencl/test/unit_test/mocks/mock_platform.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020 Intel Corporation
+ * Copyright (C) 2020-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -8,7 +8,11 @@
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 
 #include "shared/source/device/device.h"
+#include "shared/source/execution_environment/root_device_environment.h"
+#include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/device_factory.h"
+#include "shared/test/common/helpers/default_hw_info.h"
+#include "shared/test/common/helpers/unit_test_helper.h"
 
 #include "opencl/test/unit_test/mocks/mock_cl_execution_environment.h"
 
@@ -20,6 +24,17 @@ bool initPlatform() {
 }
 bool MockPlatform::initializeWithNewDevices() {
     executionEnvironment.prepareRootDeviceEnvironments(1u);
+
+    for (auto i = 0u; i < executionEnvironment.rootDeviceEnvironments.size(); i++) {
+
+        executionEnvironment.rootDeviceEnvironments[i]->setHwInfoAndInitHelpers(NEO::defaultHwInfo.get());
+
+        UnitTestSetter::setRcsExposure(*executionEnvironment.rootDeviceEnvironments[i]);
+        UnitTestSetter::setCcsExposure(*executionEnvironment.rootDeviceEnvironments[i]);
+    }
+
+    executionEnvironment.calculateMaxOsContextCount();
+
     return Platform::initialize(DeviceFactory::createDevices(executionEnvironment));
 }
 
diff --git a/opencl/test/unit_test/profiling/profiling_tests.cpp b/opencl/test/unit_test/profiling/profiling_tests.cpp
index 8b9ace1a28..371de38fd6 100644
--- a/opencl/test/unit_test/profiling/profiling_tests.cpp
+++ b/opencl/test/unit_test/profiling/profiling_tests.cpp
@@ -1143,7 +1143,12 @@ HWTEST_F(ProfilingWithPerfCountersTests, GivenCommandQueueWithProfilingPerfCount
     ASSERT_NE(nullptr, pAfterPC);
     EXPECT_EQ(1u, pAfterPC->getCommandStreamerStallEnable());
 
-    EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION_NO_WRITE, pBeforePC->getPostSyncOperation());
+    if (pCmdQ->getHeaplessStateInitEnabled()) {
+        EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION_WRITE_IMMEDIATE_DATA, pBeforePC->getPostSyncOperation());
+
+    } else {
+        EXPECT_EQ(PIPE_CONTROL::POST_SYNC_OPERATION_NO_WRITE, pBeforePC->getPostSyncOperation());
+    }
 
     // expect MI_REPORT_PERF_COUNT after WALKER
     auto itorAfterReportPerf = find<MI_REPORT_PERF_COUNT *>(itorGPGPUWalkerCmd, cmdList.end());
diff --git a/shared/test/common/mocks/mock_aub_csr.h b/shared/test/common/mocks/mock_aub_csr.h
index 9e351b2af1..0ffcbbb3f1 100644
--- a/shared/test/common/mocks/mock_aub_csr.h
+++ b/shared/test/common/mocks/mock_aub_csr.h
@@ -70,6 +70,14 @@ struct MockAubCsr : public AUBCommandStreamReceiverHw<GfxFamily> {
         return AUBCommandStreamReceiverHw<GfxFamily>::flushTask(commandStream, commandStreamStart, dsh, ioh, ssh, taskLevel, dispatchFlags, device);
     }
 
+    CompletionStamp flushTaskStateless(LinearStream &commandStream, size_t commandStreamStart,
+                                       const IndirectHeap *dsh, const IndirectHeap *ioh, const IndirectHeap *ssh,
+                                       TaskCountType taskLevel, DispatchFlags &dispatchFlags, Device &device) override {
+        recordedDispatchFlags = dispatchFlags;
+
+        return AUBCommandStreamReceiverHw<GfxFamily>::flushTaskStateless(commandStream, commandStreamStart, dsh, ioh, ssh, taskLevel, dispatchFlags, device);
+    }
+
     DispatchMode peekDispatchMode() const {
         return this->dispatchMode;
     }
diff --git a/shared/test/common/mocks/mock_sip.cpp b/shared/test/common/mocks/mock_sip.cpp
index dfac917da8..a7f55ad763 100644
--- a/shared/test/common/mocks/mock_sip.cpp
+++ b/shared/test/common/mocks/mock_sip.cpp
@@ -48,7 +48,7 @@ void MockSipKernel::createMockSipAllocation() {
                                            0u,
                                            MemoryConstants::pageSize,
                                            MemoryPool::system4KBPages,
-                                           3u);
+                                           14u);
 }
 
 } // namespace NEO