diff --git a/arch/arm/kvm/emulate.c b/arch/arm/kvm/emulate.c
index af93e3ffc9f308d80e8e93b80c4563aec6057628..eda9ddd03e7cde517e95ee1f5b74c7056a862ee3 100644
--- a/arch/arm/kvm/emulate.c
+++ b/arch/arm/kvm/emulate.c
@@ -221,9 +221,7 @@ static void kvm_adjust_itstate(struct kvm_vcpu *vcpu)
 	unsigned long cpsr = *vcpu_cpsr(vcpu);
 	bool is_arm = !(cpsr & PSR_T_BIT);
 
-	BUG_ON(is_arm && (cpsr & PSR_IT_MASK));
-
-	if (!(cpsr & PSR_IT_MASK))
+	if (is_arm || !(cpsr & PSR_IT_MASK))
 		return;
 
 	cond = (cpsr & 0xe000) >> 13;
diff --git a/arch/arm64/kvm/Makefile b/arch/arm64/kvm/Makefile
index 695eb3c7ef41fa0436caa9e32b911f7268032cd6..d50a82a16ff68cfb5f57808a0f20b08166a75788 100644
--- a/arch/arm64/kvm/Makefile
+++ b/arch/arm64/kvm/Makefile
@@ -16,9 +16,10 @@ kvm-$(CONFIG_KVM_ARM_HOST) += $(KVM)/kvm_main.o $(KVM)/coalesced_mmio.o $(KVM)/e
 kvm-$(CONFIG_KVM_ARM_HOST) += $(ARM)/arm.o $(ARM)/mmu.o $(ARM)/mmio.o
 kvm-$(CONFIG_KVM_ARM_HOST) += $(ARM)/psci.o $(ARM)/perf.o
 
-kvm-$(CONFIG_KVM_ARM_HOST) += emulate.o inject_fault.o regmap.o
+kvm-$(CONFIG_KVM_ARM_HOST) += inject_fault.o regmap.o
 kvm-$(CONFIG_KVM_ARM_HOST) += hyp.o hyp-init.o handle_exit.o
 kvm-$(CONFIG_KVM_ARM_HOST) += guest.o debug.o reset.o sys_regs.o sys_regs_generic_v8.o
+kvm-$(CONFIG_KVM_ARM_HOST) += $(KVM)/arm/aarch32.o
 
 kvm-$(CONFIG_KVM_ARM_HOST) += $(KVM)/arm/vgic/vgic.o
 kvm-$(CONFIG_KVM_ARM_HOST) += $(KVM)/arm/vgic/vgic-init.o
diff --git a/arch/arm64/kvm/emulate.c b/virt/kvm/arm/aarch32.c
similarity index 97%
rename from arch/arm64/kvm/emulate.c
rename to virt/kvm/arm/aarch32.c
index 40098adc6c7698b928c764e1e236a0158c1bf40c..cb02e562acb85ed17a6ac348f5ff4aaf702b3a07 100644
--- a/arch/arm64/kvm/emulate.c
+++ b/virt/kvm/arm/aarch32.c
@@ -109,9 +109,7 @@ static void kvm_adjust_itstate(struct kvm_vcpu *vcpu)
 	unsigned long cpsr = *vcpu_cpsr(vcpu);
 	bool is_arm = !(cpsr & COMPAT_PSR_T_BIT);
 
-	BUG_ON(is_arm && (cpsr & COMPAT_PSR_IT_MASK));
-
-	if (!(cpsr & COMPAT_PSR_IT_MASK))
+	if (is_arm || !(cpsr & COMPAT_PSR_IT_MASK))
 		return;
 
 	cond = (cpsr & 0xe000) >> 13;