diff --git a/arch/arm/core/mpu/CMakeLists.txt b/arch/arm/core/mpu/CMakeLists.txt
index 8344f4db6df..1df6561ee52 100644
--- a/arch/arm/core/mpu/CMakeLists.txt
+++ b/arch/arm/core/mpu/CMakeLists.txt
@@ -6,6 +6,11 @@ zephyr_library_sources(                             arm_core_mpu.c)
 zephyr_library_sources_ifdef(CONFIG_CPU_HAS_ARM_MPU arm_mpu.c)
 zephyr_library_sources_ifdef(CONFIG_CPU_HAS_NXP_MPU nxp_mpu.c)
 
+if(CONFIG_CPU_CORTEX_M AND NOT CONFIG_CPU_HAS_CUSTOM_FIXED_SOC_MPU_REGIONS)
+  zephyr_library_sources_ifdef(CONFIG_CPU_HAS_ARM_MPU arm_mpu_regions.c)
+  zephyr_library_sources_ifdef(CONFIG_CPU_HAS_NXP_MPU nxp_mpu_regions.c)
+endif()
+
 if (CONFIG_CPU_AARCH32_CORTEX_R)
 zephyr_library_include_directories(cortex_a_r)
 elseif (CONFIG_CPU_CORTEX_M)
diff --git a/soc/arm/common/cortex_m/arm_mpu_regions.c b/arch/arm/core/mpu/arm_mpu_regions.c
similarity index 100%
rename from soc/arm/common/cortex_m/arm_mpu_regions.c
rename to arch/arm/core/mpu/arm_mpu_regions.c
diff --git a/soc/arm/CMakeLists.txt b/soc/arm/CMakeLists.txt
index f854c3b7d1e..b826da926ca 100644
--- a/soc/arm/CMakeLists.txt
+++ b/soc/arm/CMakeLists.txt
@@ -1,10 +1,7 @@
 # SPDX-License-Identifier: Apache-2.0
 
-add_subdirectory_ifdef(CONFIG_CPU_CORTEX_M common/cortex_m)
-
 if(SOC_FAMILY)
   add_subdirectory(${SOC_FAMILY})
 else()
   add_subdirectory(${SOC_NAME})
 endif()
-
diff --git a/soc/arm/common/cortex_m/CMakeLists.txt b/soc/arm/common/cortex_m/CMakeLists.txt
deleted file mode 100644
index f6016604726..00000000000
--- a/soc/arm/common/cortex_m/CMakeLists.txt
+++ /dev/null
@@ -1,13 +0,0 @@
-# SPDX-License-Identifier: Apache-2.0
-
-if(CONFIG_ARM_MPU AND NOT CONFIG_CPU_HAS_CUSTOM_FIXED_SOC_MPU_REGIONS)
-
-  zephyr_library()
-
-  zephyr_library_sources_ifdef(CONFIG_CPU_HAS_ARM_MPU
-    arm_mpu_regions.c
-    )
-  zephyr_library_sources_ifdef(CONFIG_CPU_HAS_NXP_MPU
-    nxp_mpu_regions.c
-    )
-endif()