diff --git a/opencl/test/unit_test/debugger/ocl_with_l0_debugger_tests.cpp b/opencl/test/unit_test/debugger/ocl_with_l0_debugger_tests.cpp
index edc516348b..3f192a7e65 100644
--- a/opencl/test/unit_test/debugger/ocl_with_l0_debugger_tests.cpp
+++ b/opencl/test/unit_test/debugger/ocl_with_l0_debugger_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2022-2023 Intel Corporation
+ * Copyright (C) 2022-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -38,6 +38,7 @@ struct DebuggerClFixture
         ASSERT_NE(nullptr, clDevice);
 
         executionEnvironment->rootDeviceEnvironments[rootDeviceIndex]->initDebuggerL0(device);
+        device->getL0Debugger()->initialize();
         this->osContext = device->getDefaultEngine().osContext;
 
         cl_device_id deviceId = clDevice;
diff --git a/opencl/test/unit_test/xe_hpg_core/dg2/test_cmds_programming_dg2.cpp b/opencl/test/unit_test/xe_hpg_core/dg2/test_cmds_programming_dg2.cpp
index dcdca9cf3e..d50a8e6fc7 100644
--- a/opencl/test/unit_test/xe_hpg_core/dg2/test_cmds_programming_dg2.cpp
+++ b/opencl/test/unit_test/xe_hpg_core/dg2/test_cmds_programming_dg2.cpp
@@ -6,6 +6,7 @@
  */
 
 #include "shared/source/command_container/encode_surface_state.h"
+#include "shared/source/debugger/debugger_l0.h"
 #include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/helpers/state_base_address.h"
@@ -53,6 +54,7 @@ DG2TEST_F(CmdsProgrammingTestsDg2, givenL3ToL1DebugFlagAndDebuggerInitializedWhe
     DebugManagerStateRestore restore;
     debugManager.flags.ForceL1Caching.set(1u);
     pDevice->executionEnvironment->rootDeviceEnvironments[0]->initDebuggerL0(pDevice);
+    pDevice->getL0Debugger()->initialize();
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
     flushTask(commandStreamReceiver);
diff --git a/shared/source/debugger/debugger_l0.cpp b/shared/source/debugger/debugger_l0.cpp
index 20fbc44344..449e9f319d 100644
--- a/shared/source/debugger/debugger_l0.cpp
+++ b/shared/source/debugger/debugger_l0.cpp
@@ -32,7 +32,6 @@ DebuggerL0::DebuggerL0(NEO::Device *device) : device(device) {
         commandQueueCount[i] = 0;
         uuidL0CommandQueueHandle[i] = 0;
     }
-    initialize();
 }
 
 void DebuggerL0::initialize() {
diff --git a/shared/source/debugger/debugger_l0.h b/shared/source/debugger/debugger_l0.h
index 4837d6c27d..4d59fca7cd 100644
--- a/shared/source/debugger/debugger_l0.h
+++ b/shared/source/debugger/debugger_l0.h
@@ -106,6 +106,7 @@ class DebuggerL0 : public NEO::Debugger, NEO::NonCopyableOrMovableClass {
 
     MOCKABLE_VIRTUAL bool attachZebinModuleToSegmentAllocations(const StackVec<NEO::GraphicsAllocation *, 32> &kernelAlloc, uint32_t &moduleHandle, uint32_t elfHandle);
     MOCKABLE_VIRTUAL bool removeZebinModule(uint32_t moduleHandle);
+    void initialize();
 
     void setSingleAddressSpaceSbaTracking(bool value) {
         singleAddressSpaceSbaTracking = value;
@@ -120,8 +121,6 @@ class DebuggerL0 : public NEO::Debugger, NEO::NonCopyableOrMovableClass {
   protected:
     static bool initDebuggingInOs(NEO::OSInterface *osInterface);
 
-    void initialize();
-
     NEO::Device *device = nullptr;
     NEO::GraphicsAllocation *sbaAllocation = nullptr;
     std::unordered_map<uint32_t, NEO::GraphicsAllocation *> perContextSbaAllocations;
diff --git a/shared/source/device/device.cpp b/shared/source/device/device.cpp
index 12b6dab459..3937b1ce82 100644
--- a/shared/source/device/device.cpp
+++ b/shared/source/device/device.cpp
@@ -217,6 +217,12 @@ bool Device::createDeviceImpl() {
         return false;
     }
 
+    preemptionMode = PreemptionHelper::getDefaultPreemptionMode(getHardwareInfo());
+    if (!isSubDevice()) {
+        // initialize common resources once
+        initializeCommonResources();
+    }
+
     // create engines
     if (!initDeviceWithEngines()) {
         return false;
@@ -227,8 +233,9 @@ bool Device::createDeviceImpl() {
         return true;
     }
 
-    // initialize common resources once
-    initializeCommonResources();
+    if (getL0Debugger()) {
+        getL0Debugger()->initialize();
+    }
 
     // continue proper init for all devices
     return initDeviceFully();
@@ -237,11 +244,8 @@ bool Device::createDeviceImpl() {
 bool Device::initDeviceWithEngines() {
     setAsEngineInstanced();
 
-    auto &hwInfo = getHardwareInfo();
-    preemptionMode = PreemptionHelper::getDefaultPreemptionMode(hwInfo);
-
     auto &productHelper = getProductHelper();
-    if (getDebugger() && productHelper.disableL3CacheForDebug(hwInfo)) {
+    if (getDebugger() && productHelper.disableL3CacheForDebug(getHardwareInfo())) {
         getGmmHelper()->forceAllResourcesUncached();
     }
 
diff --git a/shared/test/unit_test/command_stream/command_stream_receiver_tests.cpp b/shared/test/unit_test/command_stream/command_stream_receiver_tests.cpp
index bc9deb57a9..d96d465dd4 100644
--- a/shared/test/unit_test/command_stream/command_stream_receiver_tests.cpp
+++ b/shared/test/unit_test/command_stream/command_stream_receiver_tests.cpp
@@ -12,6 +12,7 @@
 #include "shared/source/command_stream/scratch_space_controller_base.h"
 #include "shared/source/command_stream/tag_allocation_layout.h"
 #include "shared/source/command_stream/wait_status.h"
+#include "shared/source/debugger/debugger_l0.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/gmm_helper/page_table_mngr.h"
 #include "shared/source/helpers/api_specific_config.h"
@@ -4752,6 +4753,7 @@ HWTEST2_F(CommandStreamReceiverHwTest,
     using STATE_SIP = typename FamilyType::STATE_SIP;
 
     pDevice->getExecutionEnvironment()->rootDeviceEnvironments[0]->initDebuggerL0(pDevice);
+    pDevice->getL0Debugger()->initialize();
 
     auto &commandStreamReceiver = pDevice->getUltCommandStreamReceiver<FamilyType>();
     if (commandStreamReceiver.heaplessStateInitialized) {
@@ -4810,6 +4812,7 @@ HWTEST2_F(CommandStreamReceiverHwTest,
     using STATE_SIP = typename FamilyType::STATE_SIP;
 
     pDevice->getExecutionEnvironment()->rootDeviceEnvironments[0]->initDebuggerL0(pDevice);
+    pDevice->getL0Debugger()->initialize();
     pDevice->getExecutionEnvironment()->setDebuggingMode(DebuggingMode::offline);
     auto &compilerProductHelper = pDevice->getCompilerProductHelper();
 
diff --git a/shared/test/unit_test/debugger/linux/test_l0_debugger_linux.cpp b/shared/test/unit_test/debugger/linux/test_l0_debugger_linux.cpp
index ea23bfe9fc..38186d3b15 100644
--- a/shared/test/unit_test/debugger/linux/test_l0_debugger_linux.cpp
+++ b/shared/test/unit_test/debugger/linux/test_l0_debugger_linux.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2022-2023 Intel Corporation
+ * Copyright (C) 2022-2024 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -98,10 +98,12 @@ struct SingleAddressSpaceLinuxFixture : public Test<NEO::DeviceFixture> {
 
 HWTEST_F(SingleAddressSpaceLinuxFixture, givenDebuggingModeOfflineWhenDebuggerIsCreatedThenItHasCorrectSingleAddressSpaceValue) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     EXPECT_FALSE(debugger->singleAddressSpaceSbaTracking);
 
     pDevice->getExecutionEnvironment()->setDebuggingMode(DebuggingMode::offline);
 
     debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     EXPECT_TRUE(debugger->singleAddressSpaceSbaTracking);
 }
diff --git a/shared/test/unit_test/debugger/test_l0_debugger.cpp b/shared/test/unit_test/debugger/test_l0_debugger.cpp
index 567b908f8a..7f9c77118c 100644
--- a/shared/test/unit_test/debugger/test_l0_debugger.cpp
+++ b/shared/test/unit_test/debugger/test_l0_debugger.cpp
@@ -168,6 +168,7 @@ HWTEST_F(L0DebuggerTest, GivenDeviceWhenAllocateCalledThenDebuggerIsCreated) {
 
 HWTEST_F(L0DebuggerTest, givenDebuggerWithoutMemoryOperationsHandlerWhenNotifyingModuleAllocationsThenNoAllocationIsResident) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
 
     StackVec<NEO::GraphicsAllocation *, 32> allocs;
     NEO::GraphicsAllocation alloc(0, 1u /*num gmms*/, NEO::AllocationType::internalHostMemory,
@@ -194,6 +195,7 @@ HWTEST_F(L0DebuggerTest, givenDebuggerWhenCreatedThenModuleHeapDebugAreaIsCreate
 
     auto neoDevice = pDevice;
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(neoDevice);
+    debugger->initialize();
     auto debugArea = debugger->getModuleDebugArea();
 
     EXPECT_EQ(1, memoryOperationsHandler->makeResidentCalledCount);
@@ -228,6 +230,7 @@ HWTEST_F(L0DebuggerTest, givenDebuggerCreatedWhenSubdevicesExistThenModuleHeapDe
     memoryOperationsHandler->makeResidentCalledCount = 0;
     neoDevice->getExecutionEnvironment()->rootDeviceEnvironments[0]->memoryOperationsInterface.reset(memoryOperationsHandler);
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(neoDevice);
+    debugger->initialize();
 
     EXPECT_EQ((1 + numSubDevices), memoryOperationsHandler->makeResidentCalledCount);
 }
@@ -250,6 +253,7 @@ HWTEST_F(L0DebuggerTest, givenBindlessSipWhenModuleHeapDebugAreaIsCreatedThenRes
     memoryOperationsHandler->makeResidentCalledCount = 0;
     auto neoDevice = pDevice;
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(neoDevice);
+    debugger->initialize();
     auto debugArea = debugger->getModuleDebugArea();
 
     DebugAreaHeader *header = reinterpret_cast<DebugAreaHeader *>(debugArea->getUnderlyingBuffer());
@@ -274,6 +278,7 @@ HWTEST_F(L0DebuggerTest, givenUseBindlessDebugSipZeroWhenModuleHeapDebugAreaIsCr
     memoryOperationsHandler->makeResidentCalledCount = 0;
     auto neoDevice = pDevice;
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(neoDevice);
+    debugger->initialize();
     auto debugArea = debugger->getModuleDebugArea();
 
     DebugAreaHeader *header = reinterpret_cast<DebugAreaHeader *>(debugArea->getUnderlyingBuffer());
@@ -302,6 +307,7 @@ HWTEST_F(PerContextAddressSpaceL0DebuggerTest, givenCanonizedGpuVasWhenProgrammi
     NEO::debugManager.flags.DebuggerForceSbaTrackingMode.set(0);
 
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
 
     debugger->sbaTrackingGpuVa.address = 0x45670000;
     auto expectedGpuVa = debugger->sbaTrackingGpuVa.address + offsetof(NEO::SbaTrackedAddresses, generalStateBaseAddress);
@@ -391,6 +397,7 @@ HWTEST_F(PerContextAddressSpaceL0DebuggerTest, givenNonZeroGpuVasWhenProgramming
     NEO::debugManager.flags.DebuggerForceSbaTrackingMode.set(0);
 
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     debugger->singleAddressSpaceSbaTracking = 0;
     debugger->sbaTrackingGpuVa.address = 0x45670000;
     auto expectedGpuVa = debugger->sbaTrackingGpuVa.address + offsetof(NEO::SbaTrackedAddresses, generalStateBaseAddress);
@@ -491,6 +498,7 @@ HWTEST_F(L0DebuggerMultiSubDeviceTest, givenMultiSubDevicesWhenSbaTrackingBuffer
     auto neoDevice = devices[0].get();
 
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(neoDevice);
+    debugger->initialize();
 
     const auto &engines = neoDevice->getAllEngines();
     EXPECT_LE(1u, engines.size());
@@ -572,6 +580,7 @@ using Gen12Plus = IsAtLeastGfxCore<IGFX_GEN12_CORE>;
 HWTEST2_P(L0DebuggerSimpleParameterizedTest, givenZeroGpuVasWhenProgrammingSbaTrackingThenStreamIsNotUsed, Gen12Plus) {
     using MI_STORE_DATA_IMM = typename FamilyType::MI_STORE_DATA_IMM;
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
 
     debugger->sbaTrackingGpuVa.address = 0x45670000;
 
@@ -591,6 +600,7 @@ HWTEST2_P(L0DebuggerSimpleParameterizedTest, givenZeroGpuVasWhenProgrammingSbaTr
 
 HWTEST2_P(L0DebuggerSimpleParameterizedTest, givenNotChangedSurfaceStateWhenCapturingSBAThenNoTrackingCmdsAreAdded, Gen12Plus) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
 
     debugger->sbaTrackingGpuVa.address = 0x45670000;
 
@@ -614,6 +624,7 @@ HWTEST2_P(L0DebuggerSimpleParameterizedTest, givenNotChangedSurfaceStateWhenCapt
 
 HWTEST2_P(L0DebuggerSimpleParameterizedTest, givenChangedBaseAddressesWhenCapturingSBAThenTrackingCmdsAreAdded, Gen12Plus) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
 
     debugger->sbaTrackingGpuVa.address = 0x45670000;
     {
diff --git a/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp b/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp
index 092798821a..6cf93ad7bf 100644
--- a/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp
+++ b/shared/test/unit_test/debugger/test_l0_debugger_single_address_space.cpp
@@ -47,6 +47,7 @@ HWTEST_F(SingleAddressSpaceFixture, givenDebugFlagForceSbaTrackingModeSetWhenDeb
     DebugManagerStateRestore restorer;
     NEO::debugManager.flags.DebuggerForceSbaTrackingMode.set(1);
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     EXPECT_TRUE(debugger->singleAddressSpaceSbaTracking);
 
     NEO::debugManager.flags.DebuggerForceSbaTrackingMode.set(0);
@@ -56,6 +57,7 @@ HWTEST_F(SingleAddressSpaceFixture, givenDebugFlagForceSbaTrackingModeSetWhenDeb
 
 HWTEST_F(SingleAddressSpaceFixture, givenSingleAddressSpaceWhenDebuggerIsCreatedThenSbaTrackingGpuVaIsNotReserved) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
 
     EXPECT_EQ(0u, debugger->sbaTrackingGpuVa.address);
     EXPECT_EQ(0u, debugger->sbaTrackingGpuVa.size);
@@ -79,6 +81,7 @@ HWTEST_F(SingleAddressSpaceFixture, givenSingleAddressSpaceWhenDebuggerIsCreated
 
 HWTEST2_F(SingleAddressSpaceFixture, WhenProgrammingSbaTrackingCommandsForSingleAddressSpaceThenAbortIsCalledAndNoCommandsAreAddedToStream, IsAtMostGen11) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     using MI_STORE_DATA_IMM = typename FamilyType::MI_STORE_DATA_IMM;
     using MI_ARB_CHECK = typename FamilyType::MI_ARB_CHECK;
     using MI_BATCH_BUFFER_START = typename FamilyType::MI_BATCH_BUFFER_START;
@@ -109,6 +112,7 @@ HWTEST2_F(SingleAddressSpaceFixture, WhenProgrammingSbaTrackingCommandsForSingle
 
 HWTEST2_P(L0DebuggerBBlevelParameterizedTest, GivenNonZeroSbaAddressesWhenProgrammingSbaTrackingCommandsForSingleAddressSpaceThenCorrectSequenceOfCommandsAreAddedToStream, IsAtLeastGen12lp) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     using MI_STORE_DATA_IMM = typename FamilyType::MI_STORE_DATA_IMM;
     using MI_ARB_CHECK = typename FamilyType::MI_ARB_CHECK;
     using MI_BATCH_BUFFER_START = typename FamilyType::MI_BATCH_BUFFER_START;
@@ -229,6 +233,7 @@ HWTEST2_P(L0DebuggerBBlevelParameterizedTest, GivenNonZeroSbaAddressesWhenProgra
 
 HWTEST2_P(L0DebuggerBBlevelParameterizedTest, GivenOneNonZeroSbaAddressesWhenProgrammingSbaTrackingCommandsForSingleAddressSpaceThenONlyPartOfCommandsAreAddedToStream, IsAtLeastGen12lp) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     using MI_STORE_DATA_IMM = typename FamilyType::MI_STORE_DATA_IMM;
     using MI_ARB_CHECK = typename FamilyType::MI_ARB_CHECK;
     using MI_BATCH_BUFFER_START = typename FamilyType::MI_BATCH_BUFFER_START;
@@ -342,6 +347,7 @@ INSTANTIATE_TEST_SUITE_P(BBLevelForSbaTracking, L0DebuggerBBlevelParameterizedTe
 
 HWTEST2_F(SingleAddressSpaceFixture, GivenAllZeroSbaAddressesWhenProgrammingSbaTrackingCommandsForSingleAddressSpaceThenNoCommandsAreAddedToStream, IsAtLeastGen12lp) {
     auto debugger = std::make_unique<MockDebuggerL0Hw<FamilyType>>(pDevice);
+    debugger->initialize();
     AllocationProperties commandBufferProperties = {pDevice->getRootDeviceIndex(),
                                                     true,
                                                     MemoryConstants::pageSize,
diff --git a/shared/test/unit_test/device/neo_device_tests.cpp b/shared/test/unit_test/device/neo_device_tests.cpp
index 939010f60e..f2c0d9644a 100644
--- a/shared/test/unit_test/device/neo_device_tests.cpp
+++ b/shared/test/unit_test/device/neo_device_tests.cpp
@@ -993,12 +993,16 @@ HWCMDTEST_F(IGFX_XE_HP_CORE, DeviceTests, whenDeviceCreatesEnginesThenDeviceIsIn
 
 TEST(FailDeviceTest, GivenFailedDeviceWhenCreatingDeviceThenNullIsReturned) {
     auto hwInfo = defaultHwInfo.get();
+    DebugManagerStateRestore dbgRestore;
+    debugManager.flags.ForcePreemptionMode.set(static_cast<int32_t>(NEO::PreemptionMode::Disabled));
     auto pDevice = MockDevice::createWithNewExecutionEnvironment<FailDevice>(hwInfo);
 
     EXPECT_EQ(nullptr, pDevice);
 }
 
 TEST(FailDeviceTest, GivenMidThreadPreemptionAndFailedDeviceWhenCreatingDeviceThenNullIsReturned) {
+    VariableBackup<bool> backupSipInitType(&MockSipData::useMockSip, true);
+    VariableBackup<bool> mockSipCalled(&NEO::MockSipData::called, false);
     DebugManagerStateRestore dbgRestore;
     debugManager.flags.ForcePreemptionMode.set(static_cast<int32_t>(PreemptionMode::MidThread));
     auto pDevice = MockDevice::createWithNewExecutionEnvironment<FailDeviceAfterOne>(defaultHwInfo.get());