diff --git a/arch/risc-v/include/irq.h b/arch/risc-v/include/irq.h
index a19de9ade9ff8..1f851e6dfe281 100644
--- a/arch/risc-v/include/irq.h
+++ b/arch/risc-v/include/irq.h
@@ -671,17 +671,9 @@ extern "C"
 #define EXTERN extern
 #endif
 
-/* g_current_regs[] holds a references to the current interrupt level
- * register storage structure.  If is non-NULL only during interrupt
- * processing.  Access to g_current_regs[] must be through the
- * [get/set]_current_regs for portability.
- */
-
-/* For the case of architectures with multiple CPUs, then there must be one
- * such value for each processor that can receive an interrupt.
- */
+/* g_interrupt_context store irq status */
 
-EXTERN volatile uintreg_t *g_current_regs[CONFIG_SMP_NCPUS];
+extern volatile bool g_interrupt_context[CONFIG_SMP_NCPUS];
 
 /****************************************************************************
  * Public Function Prototypes
@@ -724,24 +716,6 @@ int up_this_cpu(void);
  * Inline Functions
  ****************************************************************************/
 
-static inline_function uintreg_t *up_current_regs(void)
-{
-#ifdef CONFIG_SMP
-  return (uintreg_t *)g_current_regs[up_this_cpu()];
-#else
-  return (uintreg_t *)g_current_regs[0];
-#endif
-}
-
-static inline_function void up_set_current_regs(uintreg_t *regs)
-{
-#ifdef CONFIG_SMP
-  g_current_regs[up_this_cpu()] = regs;
-#else
-  g_current_regs[0] = regs;
-#endif
-}
-
 /****************************************************************************
  * Name: up_irq_save
  *
@@ -803,15 +777,12 @@ noinstrument_function static inline_function bool up_interrupt_context(void)
 {
 #ifdef CONFIG_SMP
   irqstate_t flags = up_irq_save();
-#endif
-
-  bool ret = up_current_regs() != NULL;
-
-#ifdef CONFIG_SMP
+  bool ret = g_interrupt_context[up_cpu_index()];
   up_irq_restore(flags);
-#endif
-
   return ret;
+#else
+  return g_interrupt_context[0];
+#endif
 }
 
 /****************************************************************************
@@ -819,7 +790,7 @@ noinstrument_function static inline_function bool up_interrupt_context(void)
  ****************************************************************************/
 
 #define up_getusrpc(regs) \
-    (((uintptr_t *)((regs) ? (regs) : up_current_regs()))[REG_EPC])
+    (((uintptr_t *)((regs) ? (regs) : running_regs()))[REG_EPC])
 
 #undef EXTERN
 #if defined(__cplusplus)
diff --git a/arch/risc-v/src/common/riscv_backtrace.c b/arch/risc-v/src/common/riscv_backtrace.c
index 4fe7309f44a2d..18d1f64ec7a44 100644
--- a/arch/risc-v/src/common/riscv_backtrace.c
+++ b/arch/risc-v/src/common/riscv_backtrace.c
@@ -162,8 +162,8 @@ int up_backtrace(struct tcb_s *tcb, void **buffer, int size, int skip)
             {
               ret += backtrace(rtcb->stack_base_ptr,
                                rtcb->stack_base_ptr + rtcb->adj_stack_size,
-                               (void *)up_current_regs()[REG_FP],
-                               (void *)up_current_regs()[REG_EPC],
+                               running_regs()[REG_FP],
+                               running_regs()[REG_EPC],
                                &buffer[ret], size - ret, &skip);
             }
         }
diff --git a/arch/risc-v/src/common/riscv_doirq.c b/arch/risc-v/src/common/riscv_doirq.c
index dd8e094cd93aa..1c2373a3c4e33 100644
--- a/arch/risc-v/src/common/riscv_doirq.c
+++ b/arch/risc-v/src/common/riscv_doirq.c
@@ -78,14 +78,13 @@ uintreg_t *riscv_doirq(int irq, uintreg_t *regs)
       (*running_task)->xcp.regs = regs;
     }
 
-  /* Current regs non-zero indicates that we are processing an interrupt;
-   * current_regs is also used to manage interrupt level context switches.
-   *
-   * Nested interrupts are not supported
-   */
+  /* Nested interrupts are not supported */
+
+  DEBUGASSERT(!up_interrupt_context());
 
-  DEBUGASSERT(up_current_regs() == NULL);
-  up_set_current_regs(regs);
+  /* Set irq flag */
+
+  riscv_set_interrupt_context(true);
 
   /* Deliver the IRQ */
 
@@ -124,11 +123,9 @@ uintreg_t *riscv_doirq(int irq, uintreg_t *regs)
       *running_task = tcb;
     }
 
-  /* Set current_regs to NULL to indicate that we are no longer in an
-   * interrupt handler.
-   */
+  /* Set irq flag */
 
-  up_set_current_regs(NULL);
+  riscv_set_interrupt_context(false);
 
 #endif
   board_autoled_off(LED_INIRQ);
diff --git a/arch/risc-v/src/common/riscv_exception.c b/arch/risc-v/src/common/riscv_exception.c
index 482bc8975f387..4bae7c9396f81 100644
--- a/arch/risc-v/src/common/riscv_exception.c
+++ b/arch/risc-v/src/common/riscv_exception.c
@@ -110,22 +110,22 @@ int riscv_exception(int mcause, void *regs, void *args)
 
       /* Return to _exit function in privileged mode with argument SIGSEGV */
 
-      up_current_regs()[REG_EPC] = (uintptr_t)_exit;
-      up_current_regs()[REG_A0] = SIGSEGV;
-      up_current_regs()[REG_INT_CTX] |= STATUS_PPP;
+      running_regs()[REG_EPC] = (uintptr_t)_exit;
+      running_regs()[REG_A0] = SIGSEGV;
+      running_regs()[REG_INT_CTX] |= STATUS_PPP;
 
       /* Continue with kernel stack in use. The frame(s) in kernel stack
        * are no longer needed, so just set it to top
        */
 
-      up_current_regs()[REG_SP] = (uintptr_t)tcb->xcp.ktopstk;
+      running_regs()[REG_SP] = (uintptr_t)tcb->xcp.ktopstk;
     }
   else
 #endif
     {
       _alert("PANIC!!! Exception = %" PRIxREG "\n", cause);
       up_irq_save();
-      up_set_current_regs(regs);
+      riscv_set_interrupt_context(true);
       PANIC_WITH_REGS("panic", regs);
     }
 
@@ -197,7 +197,7 @@ int riscv_fillpage(int mcause, void *regs, void *args)
     {
       _alert("PANIC!!! virtual address not mappable: %" PRIxPTR "\n", vaddr);
       up_irq_save();
-      up_set_current_regs(regs);
+      riscv_set_interrupt_context(true);
       PANIC_WITH_REGS("panic", regs);
     }
 
diff --git a/arch/risc-v/src/common/riscv_initialize.c b/arch/risc-v/src/common/riscv_initialize.c
index 9d0f1c81d7c0c..372122cc058b8 100644
--- a/arch/risc-v/src/common/riscv_initialize.c
+++ b/arch/risc-v/src/common/riscv_initialize.c
@@ -32,7 +32,9 @@
  * Public Data
  ****************************************************************************/
 
-volatile uintreg_t *g_current_regs[CONFIG_SMP_NCPUS];
+/* g_interrupt_context store irq status */
+
+volatile bool g_interrupt_context[CONFIG_SMP_NCPUS];
 
 /****************************************************************************
  * Private Functions
diff --git a/arch/risc-v/src/common/riscv_internal.h b/arch/risc-v/src/common/riscv_internal.h
index a24245c69ad4b..279011c40c718 100644
--- a/arch/risc-v/src/common/riscv_internal.h
+++ b/arch/risc-v/src/common/riscv_internal.h
@@ -311,6 +311,14 @@ static inline uintptr_t *riscv_vpuregs(struct tcb_s *tcb)
 #  define riscv_vpuregs(tcb)
 #endif
 
+/* IRQ Flag */
+
+noinstrument_function
+static inline_function void riscv_set_interrupt_context(bool flag)
+{
+  g_interrupt_context[this_cpu()] = flag;
+}
+
 /* Save / restore context of task */
 
 static inline void riscv_savecontext(struct tcb_s *tcb)
diff --git a/arch/risc-v/src/common/riscv_registerdump.c b/arch/risc-v/src/common/riscv_registerdump.c
index e291329494692..990f065c626cc 100644
--- a/arch/risc-v/src/common/riscv_registerdump.c
+++ b/arch/risc-v/src/common/riscv_registerdump.c
@@ -53,7 +53,7 @@ uintptr_t up_getusrsp(void *regs)
 
 void up_dump_register(void *dumpregs)
 {
-  volatile uintreg_t *regs = dumpregs ? dumpregs : up_current_regs();
+  volatile uintreg_t *regs = dumpregs ? dumpregs : running_regs();
 
   /* Are user registers available from interrupt processing? */
 
diff --git a/arch/risc-v/src/common/supervisor/riscv_perform_syscall.c b/arch/risc-v/src/common/supervisor/riscv_perform_syscall.c
index 00fd5f54b2e9a..1f574660eb048 100644
--- a/arch/risc-v/src/common/supervisor/riscv_perform_syscall.c
+++ b/arch/risc-v/src/common/supervisor/riscv_perform_syscall.c
@@ -45,9 +45,9 @@ void *riscv_perform_syscall(uintreg_t *regs)
       (*running_task)->xcp.regs = regs;
     }
 
-  /* Set up the interrupt register set needed by swint() */
+  /* Set irq flag */
 
-  up_set_current_regs(regs);
+  riscv_set_interrupt_context(true);
 
   /* Run the system call handler (swint) */
 
@@ -77,7 +77,9 @@ void *riscv_perform_syscall(uintreg_t *regs)
       *running_task = tcb;
     }
 
-  up_set_current_regs(NULL);
+  /* Set irq flag */
+
+  riscv_set_interrupt_context(false);
 
   return tcb->xcp.regs;
 }