diff --git a/arch/Kconfig b/arch/Kconfig
index 205fd23e0cad..b77b41d25e40 100644
--- a/arch/Kconfig
+++ b/arch/Kconfig
@@ -869,17 +869,6 @@ config HAVE_VIRT_CPU_ACCOUNTING_IDLE
 config ARCH_HAS_SCALED_CPUTIME
 	bool
 
-config HAVE_VIRT_CPU_ACCOUNTING_GEN
-	bool
-	default y if 64BIT
-	help
-	  With VIRT_CPU_ACCOUNTING_GEN, cputime_t becomes 64-bit.
-	  Before enabling this option, arch code must be audited
-	  to ensure there are no races in concurrent read/write of
-	  cputime_t. For example, reading/writing 64-bit cputime_t on
-	  some 32-bit arches may require multiple accesses, so proper
-	  locking is needed to protect against concurrent accesses.
-
 config HAVE_IRQ_TIME_ACCOUNTING
 	bool
 	help
diff --git a/arch/arm/Kconfig b/arch/arm/Kconfig
index 0fb4b218f665..9c05f25db4e4 100644
--- a/arch/arm/Kconfig
+++ b/arch/arm/Kconfig
@@ -123,7 +123,6 @@ config ARM
 	select HAVE_STACKPROTECTOR
 	select HAVE_SYSCALL_TRACEPOINTS
 	select HAVE_UID16
-	select HAVE_VIRT_CPU_ACCOUNTING_GEN
 	select IRQ_FORCED_THREADING
 	select MODULES_USE_ELF_REL
 	select NEED_DMA_MAP_STATE
diff --git a/arch/csky/Kconfig b/arch/csky/Kconfig
index 00379a843c37..dd1decc2a22d 100644
--- a/arch/csky/Kconfig
+++ b/arch/csky/Kconfig
@@ -73,7 +73,6 @@ config CSKY
 	select HAVE_ARCH_MMAP_RND_BITS
 	select HAVE_ARCH_SECCOMP_FILTER
 	select HAVE_CONTEXT_TRACKING_USER
-	select HAVE_VIRT_CPU_ACCOUNTING_GEN
 	select HAVE_DEBUG_BUGVERBOSE
 	select HAVE_DEBUG_KMEMLEAK
 	select HAVE_DYNAMIC_FTRACE
diff --git a/arch/loongarch/Kconfig b/arch/loongarch/Kconfig
index f44f6ea54e46..7dc71c89bfae 100644
--- a/arch/loongarch/Kconfig
+++ b/arch/loongarch/Kconfig
@@ -122,7 +122,6 @@ config LOONGARCH
 	select HAVE_STACKPROTECTOR
 	select HAVE_SYSCALL_TRACEPOINTS
 	select HAVE_TIF_NOHZ
-	select HAVE_VIRT_CPU_ACCOUNTING_GEN if !SMP
 	select IRQ_FORCED_THREADING
 	select IRQ_LOONGARCH_CPU
 	select MMU_GATHER_MERGE_VMAS if MMU
diff --git a/arch/mips/Kconfig b/arch/mips/Kconfig
index c2f5498d207f..d84cb8bbee53 100644
--- a/arch/mips/Kconfig
+++ b/arch/mips/Kconfig
@@ -87,7 +87,6 @@ config MIPS
 	select HAVE_SPARSE_SYSCALL_NR
 	select HAVE_STACKPROTECTOR
 	select HAVE_SYSCALL_TRACEPOINTS
-	select HAVE_VIRT_CPU_ACCOUNTING_GEN if 64BIT || !SMP
 	select IRQ_FORCED_THREADING
 	select ISA if EISA
 	select MODULES_USE_ELF_REL if MODULES
diff --git a/arch/powerpc/Kconfig b/arch/powerpc/Kconfig
index acffffbd5d77..185195f349d9 100644
--- a/arch/powerpc/Kconfig
+++ b/arch/powerpc/Kconfig
@@ -271,7 +271,6 @@ config PPC
 	select HAVE_STATIC_CALL			if PPC32
 	select HAVE_SYSCALL_TRACEPOINTS
 	select HAVE_VIRT_CPU_ACCOUNTING
-	select HAVE_VIRT_CPU_ACCOUNTING_GEN
 	select HUGETLB_PAGE_SIZE_VARIABLE	if PPC_BOOK3S_64 && HUGETLB_PAGE
 	select IOMMU_HELPER			if PPC64
 	select IRQ_DOMAIN
diff --git a/arch/xtensa/Kconfig b/arch/xtensa/Kconfig
index 3c6e5471f025..04f1399d9ce8 100644
--- a/arch/xtensa/Kconfig
+++ b/arch/xtensa/Kconfig
@@ -47,7 +47,6 @@ config XTENSA
 	select HAVE_PERF_EVENTS
 	select HAVE_STACKPROTECTOR
 	select HAVE_SYSCALL_TRACEPOINTS
-	select HAVE_VIRT_CPU_ACCOUNTING_GEN
 	select IRQ_DOMAIN
 	select MODULES_USE_ELF_RELA
 	select PERF_USE_VMALLOC
diff --git a/init/Kconfig b/init/Kconfig
index 32c24950c4ce..835fb5e78a8f 100644
--- a/init/Kconfig
+++ b/init/Kconfig
@@ -504,7 +504,6 @@ config VIRT_CPU_ACCOUNTING_NATIVE
 config VIRT_CPU_ACCOUNTING_GEN
 	bool "Full dynticks CPU time accounting"
 	depends on HAVE_CONTEXT_TRACKING_USER
-	depends on HAVE_VIRT_CPU_ACCOUNTING_GEN
 	depends on GENERIC_CLOCKEVENTS
 	select VIRT_CPU_ACCOUNTING
 	select CONTEXT_TRACKING_USER
diff --git a/kernel/time/Kconfig b/kernel/time/Kconfig
index bae8f11070be..d4325dae1f03 100644
--- a/kernel/time/Kconfig
+++ b/kernel/time/Kconfig
@@ -121,8 +121,6 @@ config NO_HZ_FULL
 	# We need at least one periodic CPU for timekeeping
 	depends on SMP
 	depends on HAVE_CONTEXT_TRACKING_USER
-	# VIRT_CPU_ACCOUNTING_GEN dependency
-	depends on HAVE_VIRT_CPU_ACCOUNTING_GEN
 	select NO_HZ_COMMON
 	select RCU_NOCB_CPU
 	select VIRT_CPU_ACCOUNTING_GEN
