diff --git a/arch/common/isr_tables.c b/arch/common/isr_tables.c
index b3bdd136e0c..183f80738fe 100644
--- a/arch/common/isr_tables.c
+++ b/arch/common/isr_tables.c
@@ -15,11 +15,11 @@
 struct int_list_header {
 	uint32_t table_size;
 	uint32_t offset;
-#if IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION)
+#if defined(CONFIG_ISR_TABLES_LOCAL_DECLARATION)
 	uint32_t swi_table_entry_size;
 	uint32_t shared_isr_table_entry_size;
 	uint32_t shared_isr_client_num_offset;
-#endif /* IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */
+#endif /* defined(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */
 };
 
 /* These values are not included in the resulting binary, but instead form the
@@ -29,13 +29,13 @@ struct int_list_header {
 Z_GENERIC_SECTION(.irq_info) __used struct int_list_header _iheader = {
 	.table_size = IRQ_TABLE_SIZE,
 	.offset = CONFIG_GEN_IRQ_START_VECTOR,
-#if IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION)
+#if defined(CONFIG_ISR_TABLES_LOCAL_DECLARATION)
 	.swi_table_entry_size = sizeof(struct _isr_table_entry),
-#if IS_ENABLED(CONFIG_SHARED_INTERRUPTS)
+#if defined(CONFIG_SHARED_INTERRUPTS)
 	.shared_isr_table_entry_size = sizeof(struct z_shared_isr_table_entry),
 	.shared_isr_client_num_offset = offsetof(struct z_shared_isr_table_entry, client_num),
-#endif /* IS_ENABLED(CONFIG_SHARED_INTERRUPTS) */
-#endif /* IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */
+#endif /* defined(CONFIG_SHARED_INTERRUPTS) */
+#endif /* defined(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */
 };
 
 /* These are placeholder tables. They will be replaced by the real tables
diff --git a/drivers/cache/cache_andes.c b/drivers/cache/cache_andes.c
index e9907cfaa46..8008013a86d 100644
--- a/drivers/cache/cache_andes.c
+++ b/drivers/cache/cache_andes.c
@@ -467,19 +467,19 @@ int cache_instr_flush_and_invd_range(void *addr, size_t size)
 	return -ENOTSUP;
 }
 
-#if IS_ENABLED(CONFIG_DCACHE_LINE_SIZE_DETECT)
+#if defined(CONFIG_DCACHE_LINE_SIZE_DETECT)
 size_t cache_data_line_size_get(void)
 {
 	return cache_cfg.data_line_size;
 }
-#endif /* IS_ENABLED(CONFIG_DCACHE_LINE_SIZE_DETECT) */
+#endif /* defined(CONFIG_DCACHE_LINE_SIZE_DETECT) */
 
-#if IS_ENABLED(CONFIG_ICACHE_LINE_SIZE_DETECT)
+#if defined(CONFIG_ICACHE_LINE_SIZE_DETECT)
 size_t cache_instr_line_size_get(void)
 {
 	return cache_cfg.instr_line_size;
 }
-#endif /* IS_ENABLED(CONFIG_ICACHE_LINE_SIZE_DETECT) */
+#endif /* defined(CONFIG_ICACHE_LINE_SIZE_DETECT) */
 
 static int andes_cache_init(void)
 {
@@ -492,7 +492,7 @@ static int andes_cache_init(void)
 			LOG_ERR("Platform doesn't support I-cache, "
 				"please disable CONFIG_ICACHE");
 		}
-#if IS_ENABLED(CONFIG_ICACHE_LINE_SIZE_DETECT)
+#if defined(CONFIG_ICACHE_LINE_SIZE_DETECT)
 		/* Icache line size */
 		if (line_size <= 5) {
 			cache_cfg.instr_line_size = 1 << (line_size + 2);
@@ -507,7 +507,7 @@ static int andes_cache_init(void)
 #else
 		LOG_ERR("Please specific the i-cache-line-size "
 			"CPU0 property of the DT");
-#endif /* IS_ENABLED(CONFIG_ICACHE_LINE_SIZE_DETECT) */
+#endif /* defined(CONFIG_ICACHE_LINE_SIZE_DETECT) */
 	}
 
 	if (IS_ENABLED(CONFIG_DCACHE)) {
@@ -516,7 +516,7 @@ static int andes_cache_init(void)
 			LOG_ERR("Platform doesn't support D-cache, "
 				"please disable CONFIG_DCACHE");
 		}
-#if IS_ENABLED(CONFIG_DCACHE_LINE_SIZE_DETECT)
+#if defined(CONFIG_DCACHE_LINE_SIZE_DETECT)
 		/* Dcache line size */
 		if (line_size <= 5) {
 			cache_cfg.data_line_size = 1 << (line_size + 2);
@@ -531,7 +531,7 @@ static int andes_cache_init(void)
 #else
 		LOG_ERR("Please specific the d-cache-line-size "
 			"CPU0 property of the DT");
-#endif /* IS_ENABLED(CONFIG_DCACHE_LINE_SIZE_DETECT) */
+#endif /* defined(CONFIG_DCACHE_LINE_SIZE_DETECT) */
 	}
 
 	if (!(csr_read(NDS_MMSC_CFG) & MMSC_CFG_CCTLCSR)) {
diff --git a/drivers/cache/cache_andes_l2.h b/drivers/cache/cache_andes_l2.h
index d6de7551821..962bf837fd8 100644
--- a/drivers/cache/cache_andes_l2.h
+++ b/drivers/cache/cache_andes_l2.h
@@ -208,7 +208,7 @@ static ALWAYS_INLINE int nds_l2_cache_init(void)
 {
 	unsigned long line_size;
 
-#if IS_ENABLED(CONFIG_SYSCON)
+#if defined(CONFIG_SYSCON)
 #if DT_NODE_HAS_COMPAT_STATUS(DT_NODELABEL(syscon), andestech_atcsmu100, okay)
 	uint32_t system_cfg;
 	const struct device *syscon_dev = DEVICE_DT_GET(DT_NODELABEL(syscon));
@@ -228,7 +228,7 @@ static ALWAYS_INLINE int nds_l2_cache_init(void)
 		return 0;
 	}
 #endif /* andestech_atcsmu100 dts node status okay */
-#endif /* IS_ENABLED(CONFIG_SYSCON) */
+#endif /* defined(CONFIG_SYSCON) */
 
 	uint32_t l2c_ctrl;
 
diff --git a/drivers/flash/flash_simulator.c b/drivers/flash/flash_simulator.c
index 3a7d578a250..204da43c22f 100644
--- a/drivers/flash/flash_simulator.c
+++ b/drivers/flash/flash_simulator.c
@@ -274,7 +274,7 @@ static int flash_sim_write(const struct device *dev, const off_t offset,
 #endif /* CONFIG_FLASH_SIMULATOR_STATS */
 
 		/* only pull bits to zero */
-#if IS_ENABLED(CONFIG_FLASH_SIMULATOR_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_SIMULATOR_EXPLICIT_ERASE)
 #if FLASH_SIMULATOR_ERASE_VALUE == 0xFF
 		*(MOCK_FLASH(offset + i)) &= *((uint8_t *)data + i);
 #else
diff --git a/drivers/flash/flash_util.c b/drivers/flash/flash_util.c
index 26acfdf65cc..fcd6509b802 100644
--- a/drivers/flash/flash_util.c
+++ b/drivers/flash/flash_util.c
@@ -67,14 +67,14 @@ int z_impl_flash_flatten(const struct device *dev, off_t offset, size_t size)
 		(const struct flash_driver_api *)dev->api;
 	__maybe_unused const struct flash_parameters *params = api->get_parameters(dev);
 
-#if IS_ENABLED(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
 	if ((flash_params_get_erase_cap(params) & FLASH_ERASE_C_EXPLICIT) &&
 		api->erase != NULL) {
 		return api->erase(dev, offset, size);
 	}
 #endif
 
-#if IS_ENABLED(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
 	return flash_fill(dev, params->erase_value, offset, size);
 #else
 	return -ENOSYS;
diff --git a/drivers/flash/soc_flash_nrf.c b/drivers/flash/soc_flash_nrf.c
index de9cfd42345..c15722082a3 100644
--- a/drivers/flash/soc_flash_nrf.c
+++ b/drivers/flash/soc_flash_nrf.c
@@ -184,7 +184,7 @@ static int flash_nrf_write(const struct device *dev, off_t addr,
 		return -EINVAL;
 	}
 
-#if !IS_ENABLED(CONFIG_SOC_FLASH_NRF_EMULATE_ONE_BYTE_WRITE_ACCESS)
+#if !defined(CONFIG_SOC_FLASH_NRF_EMULATE_ONE_BYTE_WRITE_ACCESS)
 	if (!is_aligned_32(addr) || (len % sizeof(uint32_t))) {
 		LOG_ERR("not word-aligned: 0x%08lx:%zu",
 				(unsigned long)addr, len);
diff --git a/drivers/flash/spi_flash_at45.c b/drivers/flash/spi_flash_at45.c
index a223fb0863d..ebdf522480e 100644
--- a/drivers/flash/spi_flash_at45.c
+++ b/drivers/flash/spi_flash_at45.c
@@ -525,7 +525,7 @@ static void spi_flash_at45_pages_layout(const struct device *dev,
 	*layout = &cfg->pages_layout;
 	*layout_size = 1;
 }
-#endif /* IS_ENABLED(CONFIG_FLASH_PAGE_LAYOUT) */
+#endif /* defined(CONFIG_FLASH_PAGE_LAYOUT) */
 
 static int power_down_op(const struct device *dev, uint8_t opcode,
 			 uint32_t delay)
@@ -636,7 +636,7 @@ static int spi_flash_at45_pm_action(const struct device *dev,
 
 	return 0;
 }
-#endif /* IS_ENABLED(CONFIG_PM_DEVICE) */
+#endif /* defined(CONFIG_PM_DEVICE) */
 
 static const struct flash_parameters *
 flash_at45_get_parameters(const struct device *dev)
diff --git a/drivers/ieee802154/ieee802154_nrf5.c b/drivers/ieee802154/ieee802154_nrf5.c
index 13f4132a01d..613c913868b 100644
--- a/drivers/ieee802154/ieee802154_nrf5.c
+++ b/drivers/ieee802154/ieee802154_nrf5.c
@@ -739,7 +739,7 @@ static int nrf5_continuous_carrier(const struct device *dev)
 }
 #endif
 
-#if !IS_ENABLED(CONFIG_IEEE802154_NRF5_EXT_IRQ_MGMT)
+#if !defined(CONFIG_IEEE802154_NRF5_EXT_IRQ_MGMT)
 static void nrf5_radio_irq(const void *arg)
 {
 	ARG_UNUSED(arg);
@@ -752,7 +752,7 @@ static void nrf5_irq_config(const struct device *dev)
 {
 	ARG_UNUSED(dev);
 
-#if !IS_ENABLED(CONFIG_IEEE802154_NRF5_EXT_IRQ_MGMT)
+#if !defined(CONFIG_IEEE802154_NRF5_EXT_IRQ_MGMT)
 	IRQ_CONNECT(DT_IRQN(DT_NODELABEL(radio)), NRF_802154_IRQ_PRIORITY, nrf5_radio_irq, NULL, 0);
 	irq_enable(DT_IRQN(DT_NODELABEL(radio)));
 #endif
diff --git a/drivers/interrupt_controller/intc_plic.c b/drivers/interrupt_controller/intc_plic.c
index 144e448a04d..efebfc07f9d 100644
--- a/drivers/interrupt_controller/intc_plic.c
+++ b/drivers/interrupt_controller/intc_plic.c
@@ -357,7 +357,7 @@ static void plic_irq_handler(const struct device *dev)
 		z_irq_spurious(NULL);
 	}
 
-#if IS_ENABLED(PLIC_DRV_HAS_COMPAT(andestech_nceplic100))
+#if PLIC_DRV_HAS_COMPAT(andestech_nceplic100)
 	trig_val = riscv_plic_irq_trig_val(dev, local_irq);
 	/*
 	 * Edge-triggered interrupts on Andes NCEPLIC100 have to be acknowledged first before
@@ -377,7 +377,7 @@ static void plic_irq_handler(const struct device *dev)
 	 * PLIC controller that the IRQ has been handled
 	 * for level triggered interrupts.
 	 */
-#if IS_ENABLED(PLIC_DRV_HAS_COMPAT(andestech_nceplic100))
+#if PLIC_DRV_HAS_COMPAT(andestech_nceplic100)
 	/* For NCEPLIC100, handle only if level-triggered */
 	if (trig_val == PLIC_TRIG_LEVEL) {
 		sys_write32(local_irq, claim_complete_addr);
diff --git a/drivers/ipm/ipm_imx.c b/drivers/ipm/ipm_imx.c
index 7a4b3b1e210..b8e716af7b0 100644
--- a/drivers/ipm/ipm_imx.c
+++ b/drivers/ipm/ipm_imx.c
@@ -167,7 +167,7 @@ static int imx_mu_ipm_send(const struct device *dev, int wait, uint32_t id,
 	const struct imx_mu_config *config = dev->config;
 	MU_Type *base = MU(config);
 	uint32_t data32[IMX_IPM_DATA_REGS] = {0};
-#if !IS_ENABLED(CONFIG_HAS_MCUX)
+#if !defined(CONFIG_HAS_MCUX)
 	mu_status_t status;
 #endif
 	int i;
diff --git a/drivers/regulator/regulator_da1469x.c b/drivers/regulator/regulator_da1469x.c
index fe6d6a8ccc1..2273fe363bd 100644
--- a/drivers/regulator/regulator_da1469x.c
+++ b/drivers/regulator/regulator_da1469x.c
@@ -408,7 +408,7 @@ static int regulator_da1469x_init(const struct device *dev)
 	return regulator_common_init(dev, 0);
 }
 
-#if IS_ENABLED(CONFIG_PM_DEVICE)
+#if defined(CONFIG_PM_DEVICE)
 static int regulator_da1469x_pm_action(const struct device *dev,
 				       enum pm_device_action action)
 {
diff --git a/drivers/serial/uart_pl011.c b/drivers/serial/uart_pl011.c
index 160d6887f9d..54bebac9dd8 100644
--- a/drivers/serial/uart_pl011.c
+++ b/drivers/serial/uart_pl011.c
@@ -21,10 +21,10 @@
 #if defined(CONFIG_PINCTRL)
 #include <zephyr/drivers/pinctrl.h>
 #endif
-#if IS_ENABLED(CONFIG_RESET)
+#if defined(CONFIG_RESET)
 #include <zephyr/drivers/reset.h>
 #endif
-#if IS_ENABLED(CONFIG_CLOCK_CONTROL)
+#if defined(CONFIG_CLOCK_CONTROL)
 #include <zephyr/drivers/clock_control.h>
 #endif
 
@@ -41,10 +41,10 @@ struct pl011_config {
 #if defined(CONFIG_PINCTRL)
 	const struct pinctrl_dev_config *pincfg;
 #endif
-#if IS_ENABLED(CONFIG_RESET)
+#if defined(CONFIG_RESET)
 	const struct reset_dt_spec reset;
 #endif
-#if IS_ENABLED(CONFIG_CLOCK_CONTROL)
+#if defined(CONFIG_CLOCK_CONTROL)
 	const struct device *clock_dev;
 	clock_control_subsys_t clock_id;
 #endif
@@ -445,7 +445,7 @@ static int pl011_init(const struct device *dev)
 
 	DEVICE_MMIO_MAP(dev, K_MEM_CACHE_NONE);
 
-#if IS_ENABLED(CONFIG_RESET)
+#if defined(CONFIG_RESET)
 	if (config->reset.dev) {
 		ret = reset_line_toggle_dt(&config->reset);
 		if (ret) {
@@ -454,7 +454,7 @@ static int pl011_init(const struct device *dev)
 	}
 #endif
 
-#if IS_ENABLED(CONFIG_CLOCK_CONTROL)
+#if defined(CONFIG_CLOCK_CONTROL)
 	if (config->clock_dev) {
 		clock_control_on(config->clock_dev, config->clock_id);
 		clock_control_get_rate(config->clock_dev, config->clock_id, &data->clk_freq);
@@ -560,7 +560,7 @@ static int pl011_init(const struct device *dev)
 #define PINCTRL_INIT(n)
 #endif /* CONFIG_PINCTRL */
 
-#if IS_ENABLED(CONFIG_RESET)
+#if defined(CONFIG_RESET)
 #define RESET_INIT(n)                                                                              \
 	IF_ENABLED(DT_INST_NODE_HAS_PROP(0, resets), (.reset = RESET_DT_SPEC_INST_GET(n),))
 #else
diff --git a/drivers/spi/spi_dw.h b/drivers/spi/spi_dw.h
index 6c073b47471..e1df26d1c14 100644
--- a/drivers/spi/spi_dw.h
+++ b/drivers/spi/spi_dw.h
@@ -179,7 +179,7 @@ static int reg_test_bit(uint8_t bit, mm_reg_t addr, uint32_t off)
 /* Common registers settings, bits etc... */
 
 /* CTRLR0 settings */
-#if !IS_ENABLED(CONFIG_SPI_DW_HSSI)
+#if !defined(CONFIG_SPI_DW_HSSI)
 #define DW_SPI_CTRLR0_SCPH_BIT		(6)
 #define DW_SPI_CTRLR0_SCPOL_BIT		(7)
 #define DW_SPI_CTRLR0_TMOD_SHIFT	(8)
diff --git a/drivers/spi/spi_pl022.c b/drivers/spi/spi_pl022.c
index ed30dddf1e1..817a826d4da 100644
--- a/drivers/spi/spi_pl022.c
+++ b/drivers/spi/spi_pl022.c
@@ -275,11 +275,11 @@ struct spi_pl022_cfg {
 	const uint32_t reg;
 	const uint32_t pclk;
 	const bool dma_enabled;
-#if IS_ENABLED(CONFIG_CLOCK_CONTROL)
+#if defined(CONFIG_CLOCK_CONTROL)
 	const struct device *clk_dev;
 	const clock_control_subsys_t clk_id;
 #endif
-#if IS_ENABLED(CONFIG_RESET)
+#if defined(CONFIG_RESET)
 	const struct reset_dt_spec reset;
 #endif
 #if defined(CONFIG_PINCTRL)
@@ -354,7 +354,7 @@ static int spi_pl022_configure(const struct device *dev,
 		return 0;
 	}
 
-#if IS_ENABLED(CONFIG_CLOCK_CONTROL)
+#if defined(CONFIG_CLOCK_CONTROL)
 	ret = clock_control_get_rate(cfg->clk_dev, cfg->clk_id, &pclk);
 	if (ret < 0 || pclk == 0) {
 		return -EINVAL;
@@ -906,7 +906,7 @@ static int spi_pl022_init(const struct device *dev)
 	struct spi_pl022_data *data = dev->data;
 	int ret;
 
-#if IS_ENABLED(CONFIG_CLOCK_CONTROL)
+#if defined(CONFIG_CLOCK_CONTROL)
 	if (cfg->clk_dev) {
 		ret = clock_control_on(cfg->clk_dev, cfg->clk_id);
 		if (ret < 0) {
@@ -916,7 +916,7 @@ static int spi_pl022_init(const struct device *dev)
 	}
 #endif
 
-#if IS_ENABLED(CONFIG_RESET)
+#if defined(CONFIG_RESET)
 	if (cfg->reset.dev) {
 		ret = reset_line_toggle_dt(&cfg->reset);
 		if (ret < 0) {
diff --git a/include/zephyr/bindesc.h b/include/zephyr/bindesc.h
index a45e69a2b9c..48cb71c401a 100644
--- a/include/zephyr/bindesc.h
+++ b/include/zephyr/bindesc.h
@@ -128,7 +128,7 @@ extern "C" {
  * @endcond
  */
 
-#if !IS_ENABLED(_LINKER)
+#if !defined(_LINKER)
 
 #include <zephyr/sys/byteorder.h>
 
@@ -264,10 +264,6 @@ extern "C" {
  */
 #define BINDESC_GET_SIZE(name) BINDESC_NAME(name).len
 
-/**
- * @}
- */
-
 /*
  * An entry of the binary descriptor header. Each descriptor is
  * described by one of these entries.
@@ -291,107 +287,111 @@ BUILD_ASSERT(offsetof(struct bindesc_entry, tag) == 0, "Incorrect memory layout"
 BUILD_ASSERT(offsetof(struct bindesc_entry, len) == 2, "Incorrect memory layout");
 BUILD_ASSERT(offsetof(struct bindesc_entry, data) == 4, "Incorrect memory layout");
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_STRING)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_STRING)
 extern const struct bindesc_entry BINDESC_NAME(kernel_version_string);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_STRING) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MAJOR)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_MAJOR)
 extern const struct bindesc_entry BINDESC_NAME(kernel_version_major);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MAJOR) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_MAJOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MINOR)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_MINOR)
 extern const struct bindesc_entry BINDESC_NAME(kernel_version_minor);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MINOR) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_MINOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL)
 extern const struct bindesc_entry BINDESC_NAME(kernel_version_patchlevel);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_NUMBER)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_NUMBER)
 extern const struct bindesc_entry BINDESC_NAME(kernel_version_number);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_NUMBER) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_NUMBER) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_STRING)
+#if defined(CONFIG_BINDESC_APP_VERSION_STRING)
 extern const struct bindesc_entry BINDESC_NAME(app_version_string);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_STRING) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MAJOR)
+#if defined(CONFIG_BINDESC_APP_VERSION_MAJOR)
 extern const struct bindesc_entry BINDESC_NAME(app_version_major);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MAJOR) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_MAJOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MINOR)
+#if defined(CONFIG_BINDESC_APP_VERSION_MINOR)
 extern const struct bindesc_entry BINDESC_NAME(app_version_minor);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MINOR) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_MINOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL)
+#if defined(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL)
 extern const struct bindesc_entry BINDESC_NAME(app_version_patchlevel);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_NUMBER)
+#if defined(CONFIG_BINDESC_APP_VERSION_NUMBER)
 extern const struct bindesc_entry BINDESC_NAME(app_version_number);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_NUMBER) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_NUMBER) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_YEAR)
+#if defined(CONFIG_BINDESC_BUILD_TIME_YEAR)
 extern const struct bindesc_entry BINDESC_NAME(build_time_year);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_YEAR) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_YEAR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MONTH)
+#if defined(CONFIG_BINDESC_BUILD_TIME_MONTH)
 extern const struct bindesc_entry BINDESC_NAME(build_time_month);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MONTH) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_MONTH) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_DAY)
+#if defined(CONFIG_BINDESC_BUILD_TIME_DAY)
 extern const struct bindesc_entry BINDESC_NAME(build_time_day);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_DAY) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_DAY) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_HOUR)
+#if defined(CONFIG_BINDESC_BUILD_TIME_HOUR)
 extern const struct bindesc_entry BINDESC_NAME(build_time_hour);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_HOUR) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_HOUR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MINUTE)
+#if defined(CONFIG_BINDESC_BUILD_TIME_MINUTE)
 extern const struct bindesc_entry BINDESC_NAME(build_time_minute);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MINUTE) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_MINUTE) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_SECOND)
+#if defined(CONFIG_BINDESC_BUILD_TIME_SECOND)
 extern const struct bindesc_entry BINDESC_NAME(build_time_second);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_SECOND) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_SECOND) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_UNIX)
+#if defined(CONFIG_BINDESC_BUILD_TIME_UNIX)
 extern const struct bindesc_entry BINDESC_NAME(build_time_unix);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_UNIX) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_UNIX) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_TIME_STRING)
+#if defined(CONFIG_BINDESC_BUILD_DATE_TIME_STRING)
 extern const struct bindesc_entry BINDESC_NAME(build_date_time_string);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_TIME_STRING) */
+#endif /* defined(CONFIG_BINDESC_BUILD_DATE_TIME_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_STRING)
+#if defined(CONFIG_BINDESC_BUILD_DATE_STRING)
 extern const struct bindesc_entry BINDESC_NAME(build_date_string);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_STRING) */
+#endif /* defined(CONFIG_BINDESC_BUILD_DATE_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_STRING)
+#if defined(CONFIG_BINDESC_BUILD_TIME_STRING)
 extern const struct bindesc_entry BINDESC_NAME(build_time_string);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_STRING) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_HOST_NAME)
+#if defined(CONFIG_BINDESC_HOST_NAME)
 extern const struct bindesc_entry BINDESC_NAME(host_name);
-#endif /* IS_ENABLED(CONFIG_BINDESC_HOST_NAME) */
+#endif /* defined(CONFIG_BINDESC_HOST_NAME) */
 
-#if IS_ENABLED(CONFIG_BINDESC_C_COMPILER_NAME)
+#if defined(CONFIG_BINDESC_C_COMPILER_NAME)
 extern const struct bindesc_entry BINDESC_NAME(c_compiler_name);
-#endif /* IS_ENABLED(CONFIG_BINDESC_C_COMPILER_NAME) */
+#endif /* defined(CONFIG_BINDESC_C_COMPILER_NAME) */
 
-#if IS_ENABLED(CONFIG_BINDESC_C_COMPILER_VERSION)
+#if defined(CONFIG_BINDESC_C_COMPILER_VERSION)
 extern const struct bindesc_entry BINDESC_NAME(c_compiler_version);
-#endif /* IS_ENABLED(CONFIG_BINDESC_C_COMPILER_VERSION) */
+#endif /* defined(CONFIG_BINDESC_C_COMPILER_VERSION) */
 
-#if IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_NAME)
+#if defined(CONFIG_BINDESC_CXX_COMPILER_NAME)
 extern const struct bindesc_entry BINDESC_NAME(cxx_compiler_name);
-#endif /* IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_NAME) */
+#endif /* defined(CONFIG_BINDESC_CXX_COMPILER_NAME) */
 
-#if IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_VERSION)
+#if defined(CONFIG_BINDESC_CXX_COMPILER_VERSION)
 extern const struct bindesc_entry BINDESC_NAME(cxx_compiler_version);
-#endif /* IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_VERSION) */
+#endif /* defined(CONFIG_BINDESC_CXX_COMPILER_VERSION) */
 
-#endif /* !IS_ENABLED(_LINKER) */
+#endif /* !defined(_LINKER) */
+
+/**
+ * @}
+ */
 
 #ifdef __cplusplus
 }
diff --git a/include/zephyr/mgmt/mcumgr/grp/img_mgmt/img_mgmt.h b/include/zephyr/mgmt/mcumgr/grp/img_mgmt/img_mgmt.h
index c11e423e26d..82e642c7375 100644
--- a/include/zephyr/mgmt/mcumgr/grp/img_mgmt/img_mgmt.h
+++ b/include/zephyr/mgmt/mcumgr/grp/img_mgmt/img_mgmt.h
@@ -345,7 +345,7 @@ int img_mgmt_state_confirm(void);
  */
 int img_mgmt_vercmp(const struct image_version *a, const struct image_version *b);
 
-#if IS_ENABLED(CONFIG_MCUMGR_GRP_IMG_MUTEX)
+#if defined(CONFIG_MCUMGR_GRP_IMG_MUTEX)
 /*
  * @brief	Will reset the image management state back to default (no ongoing upload),
  *		requires that CONFIG_MCUMGR_GRP_IMG_MUTEX be enabled to allow for mutex
diff --git a/include/zephyr/mgmt/mcumgr/mgmt/mgmt.h b/include/zephyr/mgmt/mcumgr/mgmt/mgmt.h
index 9a139b3a04b..a247a1c283d 100644
--- a/include/zephyr/mgmt/mcumgr/mgmt/mgmt.h
+++ b/include/zephyr/mgmt/mcumgr/mgmt/mgmt.h
@@ -74,7 +74,7 @@ typedef int (*mgmt_handler_fn)(struct smp_streamer *ctxt);
 struct mgmt_handler {
 	mgmt_handler_fn mh_read;
 	mgmt_handler_fn mh_write;
-#if IS_ENABLED(CONFIG_MCUMGR_MGMT_HANDLER_USER_DATA)
+#if defined(CONFIG_MCUMGR_MGMT_HANDLER_USER_DATA)
 	void *user_data;
 #endif
 };
@@ -93,7 +93,7 @@ struct mgmt_group {
 	/** The numeric ID of this group. */
 	uint16_t mg_group_id;
 
-#if IS_ENABLED(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
+#if defined(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
 	/** A function handler for translating version 2 SMP error codes to version 1 SMP error
 	 * codes (optional)
 	 */
@@ -152,7 +152,7 @@ const struct mgmt_group *mgmt_find_group(uint16_t group_id);
  */
 const struct mgmt_handler *mgmt_get_handler(const struct mgmt_group *group, uint16_t command_id);
 
-#if IS_ENABLED(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
+#if defined(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
 /**
  * @brief		Finds a registered error translation function for converting from SMP
  *			version 2 error codes to legacy SMP version 1 error codes.
diff --git a/include/zephyr/mgmt/mcumgr/smp/smp.h b/include/zephyr/mgmt/mcumgr/smp/smp.h
index fc148e2fad7..c72461a939a 100644
--- a/include/zephyr/mgmt/mcumgr/smp/smp.h
+++ b/include/zephyr/mgmt/mcumgr/smp/smp.h
@@ -56,7 +56,7 @@ struct cbor_nb_writer {
 	struct net_buf *nb;
 	zcbor_state_t zs[CONFIG_MCUMGR_SMP_CBOR_MAX_ENCODING_LEVELS + 2];
 
-#if IS_ENABLED(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
+#if defined(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
 	uint16_t error_group;
 	uint16_t error_ret;
 #endif
@@ -127,7 +127,7 @@ __deprecated inline bool smp_add_cmd_ret(zcbor_state_t *zse, uint16_t group, uin
 	return smp_add_cmd_err(zse, group, ret);
 }
 
-#if IS_ENABLED(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
+#if defined(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
 /** @typedef	smp_translate_error_fn
  * @brief	Translates a SMP version 2 error response to a legacy SMP version 1 error code.
  *
diff --git a/include/zephyr/retention/blinfo.h b/include/zephyr/retention/blinfo.h
index e3a6e6b570d..78cd12459bc 100644
--- a/include/zephyr/retention/blinfo.h
+++ b/include/zephyr/retention/blinfo.h
@@ -33,7 +33,7 @@ extern "C" {
  * @{
  */
 
-#if IS_ENABLED(CONFIG_RETENTION_BOOTLOADER_INFO_OUTPUT_FUNCTION) || defined(__DOXYGEN__)
+#if defined(CONFIG_RETENTION_BOOTLOADER_INFO_OUTPUT_FUNCTION) || defined(__DOXYGEN__)
 /**
  * @brief		Returns bootinfo information.
  *
diff --git a/include/zephyr/sw_isr_table.h b/include/zephyr/sw_isr_table.h
index ea708cba4f7..3636f49591e 100644
--- a/include/zephyr/sw_isr_table.h
+++ b/include/zephyr/sw_isr_table.h
@@ -183,7 +183,7 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
 #define __MK_ISR_NAME(x, y) __isr_ ## x ## _irq_ ## y
 
 
-#if IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION)
+#if defined(CONFIG_ISR_TABLES_LOCAL_DECLARATION)
 
 #define _MK_ISR_ELEMENT_NAME(func, id) __MK_ISR_ELEMENT_NAME(func, id)
 #define __MK_ISR_ELEMENT_NAME(func, id) __isr_table_entry_ ## func ## _irq_ ## id
@@ -264,7 +264,7 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
 	Z_ISR_DECLARE_DIRECT_C(irq, flags, func, __COUNTER__)
 
 
-#else /* IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */
+#else /* defined(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */
 
 /* Create an instance of struct _isr_list which gets put in the .intList
  * section. This gets consumed by gen_isr_tables.py which creates the vector
diff --git a/include/zephyr/sys/mpsc_lockfree.h b/include/zephyr/sys/mpsc_lockfree.h
index 3e6c89d99a0..ccf9bc4d5a1 100644
--- a/include/zephyr/sys/mpsc_lockfree.h
+++ b/include/zephyr/sys/mpsc_lockfree.h
@@ -50,7 +50,7 @@ extern "C" {
  * On SMP atomics *must* be used to ensure the pointers
  * are updated in the correct order.
  */
-#if IS_ENABLED(CONFIG_SMP)
+#if defined(CONFIG_SMP)
 
 typedef atomic_ptr_t mpsc_ptr_t;
 
@@ -58,7 +58,7 @@ typedef atomic_ptr_t mpsc_ptr_t;
 #define mpsc_ptr_set(ptr, val)     atomic_ptr_set(&(ptr), val)
 #define mpsc_ptr_set_get(ptr, val) atomic_ptr_set(&(ptr), val)
 
-#else /* IS_ENABLED(CONFIG_SMP) */
+#else /* defined(CONFIG_SMP) */
 
 typedef struct mpsc_node *mpsc_ptr_t;
 
@@ -71,7 +71,7 @@ typedef struct mpsc_node *mpsc_ptr_t;
 		tmp;                                                                               \
 	})
 
-#endif /* IS_ENABLED(CONFIG_SMP) */
+#endif /* defined(CONFIG_SMP) */
 
 /**
  * @brief Queue member
diff --git a/samples/drivers/soc_flash_nrf/src/main.c b/samples/drivers/soc_flash_nrf/src/main.c
index d55214afcc5..0297a17d1f8 100644
--- a/samples/drivers/soc_flash_nrf/src/main.c
+++ b/samples/drivers/soc_flash_nrf/src/main.c
@@ -28,10 +28,10 @@
 #define FLASH_TEST_OFFSET2 0x41234
 #define FLASH_TEST_PAGE_IDX 37
 
-#if IS_ENABLED(CONFIG_FLASH_HAS_EXPLICIT_ERASE) &&	\
-	IS_ENABLED(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_EXPLICIT_ERASE) &&	\
+	defined(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
 #define FLASH_PE_RUNTIME_CHECK(cond) (cond)
-#elif IS_ENABLED(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
+#elif defined(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
 #define FLASH_PE_RUNTIME_CHECK(cond) (true)
 #else
 /* Assumed IS_ENABLED(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE) */
diff --git a/samples/subsys/fs/littlefs/src/main.c b/samples/subsys/fs/littlefs/src/main.c
index 7723023013e..b04b998d7d5 100644
--- a/samples/subsys/fs/littlefs/src/main.c
+++ b/samples/subsys/fs/littlefs/src/main.c
@@ -312,7 +312,7 @@ static int littlefs_mount(struct fs_mount_t *mp)
 
 #if defined(CONFIG_DISK_DRIVER_SDMMC)
 #define DISK_NAME CONFIG_SDMMC_VOLUME_NAME
-#elif IS_ENABLED(CONFIG_DISK_DRIVER_MMC)
+#elif defined(CONFIG_DISK_DRIVER_MMC)
 #define DISK_NAME CONFIG_MMC_VOLUME_NAME
 #else
 #error "No disk device defined, is your board supported?"
diff --git a/samples/subsys/usb/cdc_acm/src/main.c b/samples/subsys/usb/cdc_acm/src/main.c
index 4dffe7cee6d..ab1cbdc6a4c 100644
--- a/samples/subsys/usb/cdc_acm/src/main.c
+++ b/samples/subsys/usb/cdc_acm/src/main.c
@@ -106,7 +106,7 @@ static int enable_usb_device_next(void)
 
 	return 0;
 }
-#endif /* IS_ENABLED(CONFIG_USB_DEVICE_STACK_NEXT) */
+#endif /* defined(CONFIG_USB_DEVICE_STACK_NEXT) */
 
 static void interrupt_handler(const struct device *dev, void *user_data)
 {
diff --git a/samples/subsys/usb/console/src/main.c b/samples/subsys/usb/console/src/main.c
index 538e768614a..bf2230687e1 100644
--- a/samples/subsys/usb/console/src/main.c
+++ b/samples/subsys/usb/console/src/main.c
@@ -34,7 +34,7 @@ static int enable_usb_device_next(void)
 
 	return 0;
 }
-#endif /* IS_ENABLED(CONFIG_USB_DEVICE_STACK_NEXT) */
+#endif /* defined(CONFIG_USB_DEVICE_STACK_NEXT) */
 
 int main(void)
 {
diff --git a/samples/subsys/usb/hid-mouse/src/main.c b/samples/subsys/usb/hid-mouse/src/main.c
index 28b27877acb..382453bbf8a 100644
--- a/samples/subsys/usb/hid-mouse/src/main.c
+++ b/samples/subsys/usb/hid-mouse/src/main.c
@@ -118,7 +118,7 @@ static int enable_usb_device_next(void)
 
 	return 0;
 }
-#endif /* IS_ENABLED(CONFIG_USB_DEVICE_STACK_NEXT) */
+#endif /* defined(CONFIG_USB_DEVICE_STACK_NEXT) */
 
 int main(void)
 {
diff --git a/samples/subsys/usb/mass/src/main.c b/samples/subsys/usb/mass/src/main.c
index 733f6f90ea8..d95d91ca74a 100644
--- a/samples/subsys/usb/mass/src/main.c
+++ b/samples/subsys/usb/mass/src/main.c
@@ -70,7 +70,7 @@ static int enable_usb_device_next(void)
 
 	return 0;
 }
-#endif /* IS_ENABLED(CONFIG_USB_DEVICE_STACK_NEXT) */
+#endif /* defined(CONFIG_USB_DEVICE_STACK_NEXT) */
 
 static int setup_flash(struct fs_mount_t *mnt)
 {
diff --git a/samples/subsys/usb/uac2_explicit_feedback/src/feedback_nrf53.c b/samples/subsys/usb/uac2_explicit_feedback/src/feedback_nrf53.c
index e5f93a846fd..7e949d61211 100644
--- a/samples/subsys/usb/uac2_explicit_feedback/src/feedback_nrf53.c
+++ b/samples/subsys/usb/uac2_explicit_feedback/src/feedback_nrf53.c
@@ -48,7 +48,7 @@ static const nrfx_timer_t feedback_timer_instance =
  * the 4 least significant bits (does not use the bits for extra precision).
  */
 #define FEEDBACK_K		10
-#if IS_ENABLED(CONFIG_APP_USE_I2S_LRCLK_EDGES_COUNTER)
+#if defined(CONFIG_APP_USE_I2S_LRCLK_EDGES_COUNTER)
 #define FEEDBACK_P		1
 #else
 #define FEEDBACK_P		5
diff --git a/subsys/bindesc/bindesc_build_time.c b/subsys/bindesc/bindesc_build_time.c
index fde98c0f005..e0aeab261d1 100644
--- a/subsys/bindesc/bindesc_build_time.c
+++ b/subsys/bindesc/bindesc_build_time.c
@@ -10,43 +10,43 @@
 /* Include generated header */
 #include <bindesc_build_time.h>
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_YEAR)
+#if defined(CONFIG_BINDESC_BUILD_TIME_YEAR)
 BINDESC_UINT_DEFINE(build_time_year, BINDESC_ID_BUILD_TIME_YEAR, BUILD_TIME_YEAR);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_YEAR) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_YEAR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MONTH)
+#if defined(CONFIG_BINDESC_BUILD_TIME_MONTH)
 BINDESC_UINT_DEFINE(build_time_month, BINDESC_ID_BUILD_TIME_MONTH, BUILD_TIME_MONTH);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MONTH) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_MONTH) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_DAY)
+#if defined(CONFIG_BINDESC_BUILD_TIME_DAY)
 BINDESC_UINT_DEFINE(build_time_day, BINDESC_ID_BUILD_TIME_DAY, BUILD_TIME_DAY);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_DAY) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_DAY) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_HOUR)
+#if defined(CONFIG_BINDESC_BUILD_TIME_HOUR)
 BINDESC_UINT_DEFINE(build_time_hour, BINDESC_ID_BUILD_TIME_HOUR, BUILD_TIME_HOUR);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_HOUR) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_HOUR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MINUTE)
+#if defined(CONFIG_BINDESC_BUILD_TIME_MINUTE)
 BINDESC_UINT_DEFINE(build_time_minute, BINDESC_ID_BUILD_TIME_MINUTE, BUILD_TIME_MINUTE);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_MINUTE) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_MINUTE) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_SECOND)
+#if defined(CONFIG_BINDESC_BUILD_TIME_SECOND)
 BINDESC_UINT_DEFINE(build_time_second, BINDESC_ID_BUILD_TIME_SECOND, BUILD_TIME_SECOND);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_SECOND) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_SECOND) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_UNIX)
+#if defined(CONFIG_BINDESC_BUILD_TIME_UNIX)
 BINDESC_UINT_DEFINE(build_time_unix, BINDESC_ID_BUILD_TIME_UNIX, BUILD_TIME_UNIX);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_UNIX) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_UNIX) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_TIME_STRING)
+#if defined(CONFIG_BINDESC_BUILD_DATE_TIME_STRING)
 BINDESC_STR_DEFINE(build_date_time_string, BINDESC_ID_BUILD_DATE_TIME_STRING,
 			BUILD_DATE_TIME_STRING);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_TIME_STRING) */
+#endif /* defined(CONFIG_BINDESC_BUILD_DATE_TIME_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_STRING)
+#if defined(CONFIG_BINDESC_BUILD_DATE_STRING)
 BINDESC_STR_DEFINE(build_date_string, BINDESC_ID_BUILD_DATE_STRING, BUILD_DATE_STRING);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_DATE_STRING) */
+#endif /* defined(CONFIG_BINDESC_BUILD_DATE_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_STRING)
+#if defined(CONFIG_BINDESC_BUILD_TIME_STRING)
 BINDESC_STR_DEFINE(build_time_string, BINDESC_ID_BUILD_TIME_STRING, BUILD_TIME_STRING);
-#endif /* IS_ENABLED(CONFIG_BINDESC_BUILD_TIME_STRING) */
+#endif /* defined(CONFIG_BINDESC_BUILD_TIME_STRING) */
diff --git a/subsys/bindesc/bindesc_host_info.c b/subsys/bindesc/bindesc_host_info.c
index 6ecc43495d4..56611b94523 100644
--- a/subsys/bindesc/bindesc_host_info.c
+++ b/subsys/bindesc/bindesc_host_info.c
@@ -7,23 +7,23 @@
 #include <zephyr/kernel.h>
 #include <zephyr/bindesc.h>
 
-#if IS_ENABLED(CONFIG_BINDESC_HOST_NAME)
+#if defined(CONFIG_BINDESC_HOST_NAME)
 BINDESC_STR_DEFINE(host_name, BINDESC_ID_HOST_NAME, HOST_NAME);
-#endif /* IS_ENABLED(CONFIG_BINDESC_HOST_NAME) */
+#endif /* defined(CONFIG_BINDESC_HOST_NAME) */
 
-#if IS_ENABLED(CONFIG_BINDESC_C_COMPILER_NAME)
+#if defined(CONFIG_BINDESC_C_COMPILER_NAME)
 BINDESC_STR_DEFINE(c_compiler_name, BINDESC_ID_C_COMPILER_NAME, C_COMPILER_NAME);
-#endif /* IS_ENABLED(CONFIG_BINDESC_C_COMPILER_NAME) */
+#endif /* defined(CONFIG_BINDESC_C_COMPILER_NAME) */
 
-#if IS_ENABLED(CONFIG_BINDESC_C_COMPILER_VERSION)
+#if defined(CONFIG_BINDESC_C_COMPILER_VERSION)
 BINDESC_STR_DEFINE(c_compiler_version, BINDESC_ID_C_COMPILER_VERSION, C_COMPILER_VERSION);
-#endif /* IS_ENABLED(CONFIG_BINDESC_C_COMPILER_VERSION) */
+#endif /* defined(CONFIG_BINDESC_C_COMPILER_VERSION) */
 
-#if IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_NAME)
+#if defined(CONFIG_BINDESC_CXX_COMPILER_NAME)
 BINDESC_STR_DEFINE(cxx_compiler_name, BINDESC_ID_CXX_COMPILER_NAME, CXX_COMPILER_NAME);
-#endif /* IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_NAME) */
+#endif /* defined(CONFIG_BINDESC_CXX_COMPILER_NAME) */
 
-#if IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_VERSION)
+#if defined(CONFIG_BINDESC_CXX_COMPILER_VERSION)
 BINDESC_STR_DEFINE(cxx_compiler_version, BINDESC_ID_CXX_COMPILER_VERSION,
 			CXX_COMPILER_VERSION);
-#endif /* IS_ENABLED(CONFIG_BINDESC_CXX_COMPILER_VERSION) */
+#endif /* defined(CONFIG_BINDESC_CXX_COMPILER_VERSION) */
diff --git a/subsys/bindesc/bindesc_version.c b/subsys/bindesc/bindesc_version.c
index 76111ca17bb..ff8030585c2 100644
--- a/subsys/bindesc/bindesc_version.c
+++ b/subsys/bindesc/bindesc_version.c
@@ -8,57 +8,57 @@
 #include <zephyr/bindesc.h>
 #include <zephyr/version.h>
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_STRING)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_STRING)
 BINDESC_STR_DEFINE(kernel_version_string, BINDESC_ID_KERNEL_VERSION_STRING,
 			KERNEL_VERSION_STRING);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_STRING) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MAJOR)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_MAJOR)
 BINDESC_UINT_DEFINE(kernel_version_major, BINDESC_ID_KERNEL_VERSION_MAJOR,
 			KERNEL_VERSION_MAJOR);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MAJOR) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_MAJOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MINOR)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_MINOR)
 BINDESC_UINT_DEFINE(kernel_version_minor, BINDESC_ID_KERNEL_VERSION_MINOR,
 			KERNEL_VERSION_MINOR);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_MINOR) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_MINOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL)
 BINDESC_UINT_DEFINE(kernel_version_patchlevel, BINDESC_ID_KERNEL_VERSION_PATCHLEVEL,
 			KERNEL_PATCHLEVEL);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_PATCHLEVEL) */
 
-#if IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_NUMBER)
+#if defined(CONFIG_BINDESC_KERNEL_VERSION_NUMBER)
 BINDESC_UINT_DEFINE(kernel_version_number, BINDESC_ID_KERNEL_VERSION_NUMBER,
 			KERNEL_VERSION_NUMBER);
-#endif /* IS_ENABLED(CONFIG_BINDESC_KERNEL_VERSION_NUMBER) */
+#endif /* defined(CONFIG_BINDESC_KERNEL_VERSION_NUMBER) */
 
-#if IS_ENABLED(HAS_APP_VERSION)
+#if defined(HAS_APP_VERSION)
 #include <zephyr/app_version.h>
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_STRING)
+#if defined(CONFIG_BINDESC_APP_VERSION_STRING)
 BINDESC_STR_DEFINE(app_version_string, BINDESC_ID_APP_VERSION_STRING,
 			APP_VERSION_STRING);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_STRING) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_STRING) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MAJOR)
+#if defined(CONFIG_BINDESC_APP_VERSION_MAJOR)
 BINDESC_UINT_DEFINE(app_version_major, BINDESC_ID_APP_VERSION_MAJOR,
 			APP_VERSION_MAJOR);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MAJOR) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_MAJOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MINOR)
+#if defined(CONFIG_BINDESC_APP_VERSION_MINOR)
 BINDESC_UINT_DEFINE(app_version_minor, BINDESC_ID_APP_VERSION_MINOR,
 			APP_VERSION_MINOR);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_MINOR) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_MINOR) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL)
+#if defined(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL)
 BINDESC_UINT_DEFINE(app_version_patchlevel, BINDESC_ID_APP_VERSION_PATCHLEVEL,
 			APP_PATCHLEVEL);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_PATCHLEVEL) */
 
-#if IS_ENABLED(CONFIG_BINDESC_APP_VERSION_NUMBER)
+#if defined(CONFIG_BINDESC_APP_VERSION_NUMBER)
 BINDESC_UINT_DEFINE(app_version_number, BINDESC_ID_APP_VERSION_NUMBER,
 			APP_VERSION_NUMBER);
-#endif /* IS_ENABLED(CONFIG_BINDESC_APP_VERSION_NUMBER) */
+#endif /* defined(CONFIG_BINDESC_APP_VERSION_NUMBER) */
 
-#endif /* IS_ENABLED(HAS_APP_VERSION) */
+#endif /* defined(HAS_APP_VERSION) */
diff --git a/subsys/bluetooth/audio/tbs.c b/subsys/bluetooth/audio/tbs.c
index aa5be134f2d..1a33985cf2b 100644
--- a/subsys/bluetooth/audio/tbs.c
+++ b/subsys/bluetooth/audio/tbs.c
@@ -84,7 +84,7 @@ struct gtbs_service_inst {
 #else
 #define READ_BUF_SIZE   (CONFIG_BT_TBS_MAX_CALLS * \
 			 sizeof(struct bt_tbs_current_call_item))
-#endif /* IS_ENABLED(CONFIG_BT_GTBS) */
+#endif /* defined(CONFIG_BT_GTBS) */
 NET_BUF_SIMPLE_DEFINE_STATIC(read_buf, READ_BUF_SIZE);
 
 static struct tbs_service_inst svc_insts[CONFIG_BT_TBS_BEARER_COUNT];
diff --git a/subsys/bluetooth/audio/tbs_client.c b/subsys/bluetooth/audio/tbs_client.c
index 2a291813288..71c34f781fc 100644
--- a/subsys/bluetooth/audio/tbs_client.c
+++ b/subsys/bluetooth/audio/tbs_client.c
@@ -63,7 +63,7 @@ struct bt_tbs_server_inst {
 #endif /* CONFIG_BT_TBS_CLIENT_TBS */
 #if defined(CONFIG_BT_TBS_CLIENT_GTBS)
 	struct bt_tbs_instance gtbs_inst;
-#endif /* IS_ENABLED(CONFIG_BT_TBS_CLIENT_GTBS) */
+#endif /* defined(CONFIG_BT_TBS_CLIENT_GTBS) */
 	struct bt_gatt_discover_params discover_params;
 	struct bt_tbs_instance *current_inst;
 };
@@ -1748,7 +1748,7 @@ static int primary_discover_gtbs(struct bt_conn *conn)
 
 	return bt_gatt_discover(conn, params);
 }
-#endif /* IS_ENABLED(CONFIG_BT_TBS_CLIENT_GTBS) */
+#endif /* defined(CONFIG_BT_TBS_CLIENT_GTBS) */
 
 /****************************** PUBLIC API ******************************/
 
diff --git a/subsys/bluetooth/mesh/access.c b/subsys/bluetooth/mesh/access.c
index 6358f1656fb..e095d9babdb 100644
--- a/subsys/bluetooth/mesh/access.c
+++ b/subsys/bluetooth/mesh/access.c
@@ -111,10 +111,10 @@ static const struct {
 	uint8_t page;
 } comp_data_pages[] = {
 	{ "bt/mesh/cmp/0", 0, },
-#if IS_ENABLED(CONFIG_BT_MESH_COMP_PAGE_1)
+#if defined(CONFIG_BT_MESH_COMP_PAGE_1)
 	{ "bt/mesh/cmp/1", 1, },
 #endif
-#if IS_ENABLED(CONFIG_BT_MESH_COMP_PAGE_2)
+#if defined(CONFIG_BT_MESH_COMP_PAGE_2)
 	{ "bt/mesh/cmp/2", 2, },
 #endif
 };
@@ -2617,7 +2617,7 @@ void bt_mesh_comp_data_clear(void)
 
 int bt_mesh_models_metadata_change_prepare(void)
 {
-#if IS_ENABLED(CONFIG_BT_MESH_LARGE_COMP_DATA_SRV)
+#if defined(CONFIG_BT_MESH_LARGE_COMP_DATA_SRV)
 	return bt_mesh_models_metadata_store();
 #else
 	return -ENOTSUP;
diff --git a/subsys/bluetooth/mesh/cfg.c b/subsys/bluetooth/mesh/cfg.c
index 4fef60d5c8d..155c2e616d5 100644
--- a/subsys/bluetooth/mesh/cfg.c
+++ b/subsys/bluetooth/mesh/cfg.c
@@ -137,7 +137,7 @@ uint8_t bt_mesh_priv_beacon_update_interval_get(void)
 
 int bt_mesh_od_priv_proxy_get(void)
 {
-#if IS_ENABLED(CONFIG_BT_MESH_OD_PRIV_PROXY_SRV)
+#if defined(CONFIG_BT_MESH_OD_PRIV_PROXY_SRV)
 	return bt_mesh.on_demand_state;
 #else
 	return -ENOTSUP;
@@ -146,7 +146,7 @@ int bt_mesh_od_priv_proxy_get(void)
 
 int bt_mesh_od_priv_proxy_set(uint8_t on_demand_proxy)
 {
-#if !IS_ENABLED(CONFIG_BT_MESH_OD_PRIV_PROXY_SRV)
+#if !defined(CONFIG_BT_MESH_OD_PRIV_PROXY_SRV)
 	return -ENOTSUP;
 #else
 
diff --git a/subsys/bluetooth/mesh/prov.h b/subsys/bluetooth/mesh/prov.h
index a88710639db..00bd85952e0 100644
--- a/subsys/bluetooth/mesh/prov.h
+++ b/subsys/bluetooth/mesh/prov.h
@@ -78,7 +78,7 @@
 	NET_BUF_SIMPLE_DEFINE(name, PROV_BEARER_BUF_HEADROOM + PDU_OP_LEN + len +                  \
 					    PROV_BEARER_BUF_TAILROOM)
 
-#if IS_ENABLED(CONFIG_BT_MESH_ECDH_P256_HMAC_SHA256_AES_CCM)
+#if defined(CONFIG_BT_MESH_ECDH_P256_HMAC_SHA256_AES_CCM)
 #define PROV_AUTH_MAX_LEN   32
 #else
 #define PROV_AUTH_MAX_LEN   16
diff --git a/subsys/bluetooth/services/ots/ots_l2cap.c b/subsys/bluetooth/services/ots/ots_l2cap.c
index ad169c5aee0..aa540361257 100644
--- a/subsys/bluetooth/services/ots/ots_l2cap.c
+++ b/subsys/bluetooth/services/ots/ots_l2cap.c
@@ -24,7 +24,7 @@
  */
 #if defined(CONFIG_BT_OTS)
 LOG_MODULE_DECLARE(bt_ots, CONFIG_BT_OTS_LOG_LEVEL);
-#elif IS_ENABLED(CONFIG_BT_OTS_CLIENT)
+#elif defined(CONFIG_BT_OTS_CLIENT)
 LOG_MODULE_REGISTER(bt_ots, CONFIG_BT_OTS_LOG_LEVEL);
 #endif
 
diff --git a/subsys/fs/fcb/fcb_elem_info.c b/subsys/fs/fcb/fcb_elem_info.c
index 3bb6031ec21..1cb9185740d 100644
--- a/subsys/fs/fcb/fcb_elem_info.c
+++ b/subsys/fs/fcb/fcb_elem_info.c
@@ -66,7 +66,7 @@ fcb_elem_crc8(struct fcb *_fcb, struct fcb_entry *loc, uint8_t *c8p)
 	return 0;
 }
 
-#if IS_ENABLED(CONFIG_FCB_ALLOW_FIXED_ENDMARKER)
+#if defined(CONFIG_FCB_ALLOW_FIXED_ENDMARKER)
 /* Given the offset in flash sector, calculate the FCB entry data offset and size, and set
  * the fixed endmarker.
  */
@@ -97,7 +97,7 @@ fcb_elem_endmarker_fixed(struct fcb *_fcb, struct fcb_entry *loc, uint8_t *em)
 	*em = FCB_FIXED_ENDMARKER;
 	return 0;
 }
-#endif /* IS_ENABLED(CONFIG_FCB_ALLOW_FIXED_ENDMARKER) */
+#endif /* defined(CONFIG_FCB_ALLOW_FIXED_ENDMARKER) */
 
 /* Given the offset in flash sector, calculate the FCB entry data offset and size, and calculate
  * the expected endmarker.
@@ -105,11 +105,11 @@ fcb_elem_endmarker_fixed(struct fcb *_fcb, struct fcb_entry *loc, uint8_t *em)
 int
 fcb_elem_endmarker(struct fcb *_fcb, struct fcb_entry *loc, uint8_t *em)
 {
-#if IS_ENABLED(CONFIG_FCB_ALLOW_FIXED_ENDMARKER)
+#if defined(CONFIG_FCB_ALLOW_FIXED_ENDMARKER)
 	if (_fcb->f_flags & FCB_FLAGS_CRC_DISABLED) {
 		return fcb_elem_endmarker_fixed(_fcb, loc, em);
 	}
-#endif /* IS_ENABLED(CONFIG_FCB_ALLOW_FIXED_ENDMARKER) */
+#endif /* defined(CONFIG_FCB_ALLOW_FIXED_ENDMARKER) */
 
 	return fcb_elem_crc8(_fcb, loc, em);
 }
diff --git a/subsys/ipc/ipc_service/lib/icmsg.c b/subsys/ipc/ipc_service/lib/icmsg.c
index 61fa03689f4..37fbc30d89e 100644
--- a/subsys/ipc/ipc_service/lib/icmsg.c
+++ b/subsys/ipc/ipc_service/lib/icmsg.c
@@ -19,7 +19,7 @@
 static const uint8_t magic[] = {0x45, 0x6d, 0x31, 0x6c, 0x31, 0x4b,
 				0x30, 0x72, 0x6e, 0x33, 0x6c, 0x69, 0x34};
 
-#if IS_ENABLED(CONFIG_IPC_SERVICE_BACKEND_ICMSG_WQ_ENABLE)
+#if defined(CONFIG_IPC_SERVICE_BACKEND_ICMSG_WQ_ENABLE)
 static K_THREAD_STACK_DEFINE(icmsg_stack, CONFIG_IPC_SERVICE_BACKEND_ICMSG_WQ_STACK_SIZE);
 static struct k_work_q icmsg_workq;
 static struct k_work_q *const workq = &icmsg_workq;
@@ -301,7 +301,7 @@ int icmsg_send(const struct icmsg_config_t *conf,
 	return sent_bytes;
 }
 
-#if IS_ENABLED(CONFIG_IPC_SERVICE_BACKEND_ICMSG_WQ_ENABLE)
+#if defined(CONFIG_IPC_SERVICE_BACKEND_ICMSG_WQ_ENABLE)
 
 static int work_q_init(void)
 {
diff --git a/subsys/mgmt/mcumgr/grp/os_mgmt/src/os_mgmt.c b/subsys/mgmt/mcumgr/grp/os_mgmt/src/os_mgmt.c
index 4d87ea997cf..ad46a538b4a 100644
--- a/subsys/mgmt/mcumgr/grp/os_mgmt/src/os_mgmt.c
+++ b/subsys/mgmt/mcumgr/grp/os_mgmt/src/os_mgmt.c
@@ -423,19 +423,19 @@ os_mgmt_mcumgr_params(struct smp_streamer *ctxt)
 
 #if defined(CONFIG_MCUMGR_GRP_OS_BOOTLOADER_INFO)
 
-#if IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_SINGLE_APP)
+#if defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_SINGLE_APP)
 #define BOOTLOADER_MODE MCUBOOT_MODE_SINGLE_SLOT
-#elif IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_SWAP_SCRATCH)
+#elif defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_SWAP_SCRATCH)
 #define BOOTLOADER_MODE MCUBOOT_MODE_SWAP_USING_SCRATCH
-#elif IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_OVERWRITE_ONLY)
+#elif defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_OVERWRITE_ONLY)
 #define BOOTLOADER_MODE MCUBOOT_MODE_UPGRADE_ONLY
-#elif IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_SWAP_WITHOUT_SCRATCH)
+#elif defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_SWAP_WITHOUT_SCRATCH)
 #define BOOTLOADER_MODE MCUBOOT_MODE_SWAP_USING_MOVE
-#elif IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_DIRECT_XIP)
+#elif defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_DIRECT_XIP)
 #define BOOTLOADER_MODE MCUBOOT_MODE_DIRECT_XIP
-#elif IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_DIRECT_XIP_WITH_REVERT)
+#elif defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_DIRECT_XIP_WITH_REVERT)
 #define BOOTLOADER_MODE MCUBOOT_MODE_DIRECT_XIP_WITH_REVERT
-#elif IS_ENABLED(CONFIG_MCUBOOT_BOOTLOADER_MODE_FIRMWARE_UPDATER)
+#elif defined(CONFIG_MCUBOOT_BOOTLOADER_MODE_FIRMWARE_UPDATER)
 #define BOOTLOADER_MODE MCUBOOT_MODE_FIRMWARE_LOADER
 #else
 #define BOOTLOADER_MODE -1
diff --git a/subsys/mgmt/mcumgr/mgmt/src/mgmt.c b/subsys/mgmt/mcumgr/mgmt/src/mgmt.c
index adb2c8e4bcb..0495d3fb4d4 100644
--- a/subsys/mgmt/mcumgr/mgmt/src/mgmt.c
+++ b/subsys/mgmt/mcumgr/mgmt/src/mgmt.c
@@ -103,7 +103,7 @@ mgmt_get_handler(const struct mgmt_group *group, uint16_t command_id)
 	return &group->mg_handlers[command_id];
 }
 
-#if IS_ENABLED(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
+#if defined(CONFIG_MCUMGR_SMP_SUPPORT_ORIGINAL_PROTOCOL)
 smp_translate_error_fn mgmt_find_error_translation_function(uint16_t group_id)
 {
 	struct mgmt_group *group = NULL;
diff --git a/subsys/net/ip/net_pkt.c b/subsys/net/ip/net_pkt.c
index 7bfa4f8a2a7..d0ee06487d6 100644
--- a/subsys/net/ip/net_pkt.c
+++ b/subsys/net/ip/net_pkt.c
@@ -1246,7 +1246,7 @@ int net_pkt_alloc_buffer_raw(struct net_pkt *pkt, size_t size,
 
 	net_pkt_append_buffer(pkt, buf);
 
-#if IS_ENABLED(CONFIG_NET_BUF_FIXED_DATA_SIZE)
+#if defined(CONFIG_NET_BUF_FIXED_DATA_SIZE)
 	/* net_buf allocators shrink the buffer size to the requested size.
 	 * We don't want this behavior here, so restore the real size of the
 	 * last fragment.
diff --git a/subsys/net/lib/lwm2m/lwm2m_registry.c b/subsys/net/lib/lwm2m/lwm2m_registry.c
index bd4906144ac..ce59e488bf2 100644
--- a/subsys/net/lib/lwm2m/lwm2m_registry.c
+++ b/subsys/net/lib/lwm2m/lwm2m_registry.c
@@ -106,7 +106,7 @@ void lwm2m_register_obj(struct lwm2m_engine_obj *obj)
 	k_mutex_lock(&registry_lock, K_FOREVER);
 #if defined(CONFIG_LWM2M_ACCESS_CONTROL_ENABLE)
 	/* If bootstrap, then bootstrap server should create the ac obj instances */
-#if !IS_ENABLED(CONFIG_LWM2M_RD_CLIENT_SUPPORT_BOOTSTRAP)
+#if !defined(CONFIG_LWM2M_RD_CLIENT_SUPPORT_BOOTSTRAP)
 	int server_obj_inst_id = lwm2m_server_short_id_to_inst(CONFIG_LWM2M_SERVER_DEFAULT_SSID);
 
 	access_control_add_obj(obj->obj_id, server_obj_inst_id);
@@ -169,7 +169,7 @@ static void engine_register_obj_inst(struct lwm2m_engine_obj_inst *obj_inst)
 {
 #if defined(CONFIG_LWM2M_ACCESS_CONTROL_ENABLE)
 	/* If bootstrap, then bootstrap server should create the ac obj instances */
-#if !IS_ENABLED(CONFIG_LWM2M_RD_CLIENT_SUPPORT_BOOTSTRAP)
+#if !defined(CONFIG_LWM2M_RD_CLIENT_SUPPORT_BOOTSTRAP)
 	int server_obj_inst_id = lwm2m_server_short_id_to_inst(CONFIG_LWM2M_SERVER_DEFAULT_SSID);
 
 	access_control_add(obj_inst->obj->obj_id, obj_inst->obj_inst_id, server_obj_inst_id);
diff --git a/subsys/shell/backends/shell_rtt.c b/subsys/shell/backends/shell_rtt.c
index 4a874ba9ce8..c8b10cb2567 100644
--- a/subsys/shell/backends/shell_rtt.c
+++ b/subsys/shell/backends/shell_rtt.c
@@ -15,7 +15,7 @@
 #define RTT_UNLOCK() \
 	COND_CODE_0(CONFIG_SHELL_BACKEND_RTT_BUFFER, (SEGGER_RTT_UNLOCK()), ())
 
-#if IS_ENABLED(CONFIG_LOG_BACKEND_RTT)
+#if defined(CONFIG_LOG_BACKEND_RTT)
 BUILD_ASSERT(!(CONFIG_SHELL_BACKEND_RTT_BUFFER == CONFIG_LOG_BACKEND_RTT_BUFFER),
 	     "Conflicting log RTT backend enabled on the same channel");
 #endif
diff --git a/subsys/storage/stream/stream_flash.c b/subsys/storage/stream/stream_flash.c
index b9bd63df411..0ff0c4578ff 100644
--- a/subsys/storage/stream/stream_flash.c
+++ b/subsys/storage/stream/stream_flash.c
@@ -76,10 +76,10 @@ static int settings_direct_loader(const char *key, size_t len,
 
 int stream_flash_erase_page(struct stream_flash_ctx *ctx, off_t off)
 {
-#if IS_ENABLED(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
 	int rc;
 	struct flash_pages_info page;
-#if IS_ENABLED(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
 	/* There are both types of devices */
 	const struct flash_parameters *fparams = flash_get_parameters(ctx->fdev);
 
diff --git a/tests/bsim/bluetooth/mesh/src/test_beacon.c b/tests/bsim/bluetooth/mesh/src/test_beacon.c
index 04e89671a5f..e4b77fcbb75 100644
--- a/tests/bsim/bluetooth/mesh/src/test_beacon.c
+++ b/tests/bsim/bluetooth/mesh/src/test_beacon.c
@@ -1532,7 +1532,7 @@ static void test_tx_priv_beacon_cache(void)
 	PASS();
 }
 
-#if IS_ENABLED(CONFIG_BT_MESH_GATT_PROXY)
+#if defined(CONFIG_BT_MESH_GATT_PROXY)
 
 static uint8_t test_net_key_3[16] = {0x12, 0x54, 0xab, 0x1e};
 
diff --git a/tests/drivers/disk/disk_access/src/main.c b/tests/drivers/disk/disk_access/src/main.c
index 4e0348c0a0d..8e26cc0356e 100644
--- a/tests/drivers/disk/disk_access/src/main.c
+++ b/tests/drivers/disk/disk_access/src/main.c
@@ -22,13 +22,13 @@
 
 #if defined(CONFIG_DISK_DRIVER_SDMMC)
 #define DISK_NAME_PHYS CONFIG_SDMMC_VOLUME_NAME
-#elif IS_ENABLED(CONFIG_DISK_DRIVER_MMC)
+#elif defined(CONFIG_DISK_DRIVER_MMC)
 #define DISK_NAME_PHYS CONFIG_MMC_VOLUME_NAME
-#elif IS_ENABLED(CONFIG_DISK_DRIVER_FLASH)
+#elif defined(CONFIG_DISK_DRIVER_FLASH)
 #define DISK_NAME_PHYS "NAND"
-#elif IS_ENABLED(CONFIG_NVME)
+#elif defined(CONFIG_NVME)
 #define DISK_NAME_PHYS "nvme0n0"
-#elif IS_ENABLED(CONFIG_DISK_DRIVER_RAM)
+#elif defined(CONFIG_DISK_DRIVER_RAM)
 /* Since ramdisk is enabled by default on e.g. qemu boards, it needs to be checked last to not
  * override other backends.
  */
diff --git a/tests/drivers/disk/disk_performance/src/main.c b/tests/drivers/disk/disk_performance/src/main.c
index 7d3a67b7a51..0042cde68ee 100644
--- a/tests/drivers/disk/disk_performance/src/main.c
+++ b/tests/drivers/disk/disk_performance/src/main.c
@@ -14,9 +14,9 @@
 
 #if defined(CONFIG_DISK_DRIVER_SDMMC)
 #define DISK_NAME CONFIG_SDMMC_VOLUME_NAME
-#elif IS_ENABLED(CONFIG_DISK_DRIVER_MMC)
+#elif defined(CONFIG_DISK_DRIVER_MMC)
 #define DISK_NAME CONFIG_MMC_VOLUME_NAME
-#elif IS_ENABLED(CONFIG_NVME)
+#elif defined(CONFIG_NVME)
 #define DISK_NAME "nvme0n0"
 #else
 #error "No disk device defined, is your board supported?"
diff --git a/tests/drivers/flash/common/src/main.c b/tests/drivers/flash/common/src/main.c
index 4eeb4920993..048542bf31b 100644
--- a/tests/drivers/flash/common/src/main.c
+++ b/tests/drivers/flash/common/src/main.c
@@ -44,8 +44,8 @@
 
 #define EXPECTED_SIZE	512
 
-#if !IS_ENABLED(CONFIG_FLASH_HAS_EXPLICIT_ERASE) &&		\
-	!IS_ENABLED(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
+#if !defined(CONFIG_FLASH_HAS_EXPLICIT_ERASE) &&		\
+	!defined(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
 #error There is no flash device enabled or it is missing Kconfig options
 #endif
 
diff --git a/tests/lib/gui/lvgl/src/main.c b/tests/lib/gui/lvgl/src/main.c
index 6475e63ddd0..8ee495d936a 100644
--- a/tests/lib/gui/lvgl/src/main.c
+++ b/tests/lib/gui/lvgl/src/main.c
@@ -19,7 +19,7 @@
 
 #ifdef CONFIG_DISK_DRIVER_SDMMC
 #define DISK_NAME CONFIG_SDMMC_VOLUME_NAME
-#elif IS_ENABLED(CONFIG_DISK_DRIVER_MMC)
+#elif defined(CONFIG_DISK_DRIVER_MMC)
 #define DISK_NAME CONFIG_MMC_VOLUME_NAME
 #else
 #error "No disk device defined, is your board supported?"
diff --git a/tests/subsys/pm/device_driver_init/src/main.c b/tests/subsys/pm/device_driver_init/src/main.c
index d01a83d3ca6..014e02a5940 100644
--- a/tests/subsys/pm/device_driver_init/src/main.c
+++ b/tests/subsys/pm/device_driver_init/src/main.c
@@ -29,7 +29,7 @@
 
 ZTEST(device_driver_init, test_device_driver_init)
 {
-#if IS_ENABLED(CONFIG_PM_DEVICE_RUNTIME)
+#if defined(CONFIG_PM_DEVICE_RUNTIME)
 	enum pm_device_state state;
 	int rc;
 	state = -1;
diff --git a/tests/subsys/settings/functional/src/settings_basic_test.c b/tests/subsys/settings/functional/src/settings_basic_test.c
index 5798605a5a7..f77c87db71d 100644
--- a/tests/subsys/settings/functional/src/settings_basic_test.c
+++ b/tests/subsys/settings/functional/src/settings_basic_test.c
@@ -21,7 +21,7 @@ LOG_MODULE_REGISTER(settings_basic_test);
 #if DT_HAS_CHOSEN(zephyr_settings_partition)
 #define TEST_FLASH_AREA_ID DT_FIXED_PARTITION_ID(DT_CHOSEN(zephyr_settings_partition))
 #endif
-#elif IS_ENABLED(CONFIG_SETTINGS_FILE)
+#elif defined(CONFIG_SETTINGS_FILE)
 #include <zephyr/fs/fs.h>
 #include <zephyr/fs/littlefs.h>
 #else
@@ -38,7 +38,7 @@ LOG_MODULE_REGISTER(settings_basic_test);
  */
 ZTEST(settings_functional, test_clear_settings)
 {
-#if !IS_ENABLED(CONFIG_SETTINGS_FILE)
+#if !defined(CONFIG_SETTINGS_FILE)
 	const struct flash_area *fap;
 	int rc;
 
diff --git a/tests/subsys/storage/stream/stream_flash/src/main.c b/tests/subsys/storage/stream/stream_flash/src/main.c
index 7b4627101c2..58fbb6e35bb 100644
--- a/tests/subsys/storage/stream/stream_flash/src/main.c
+++ b/tests/subsys/storage/stream/stream_flash/src/main.c
@@ -72,9 +72,9 @@ int stream_flash_callback(uint8_t *buf, size_t len, size_t offset)
 
 static void erase_flash(void)
 {
-#if IS_ENABLED(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_EXPLICIT_ERASE)
 	int rc;
-#if IS_ENABLED(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
+#if defined(CONFIG_FLASH_HAS_NO_EXPLICIT_ERASE)
 	const struct flash_parameters *fparam = flash_get_parameters(fdev);
 
 	if (!(flash_params_get_erase_cap(fparam) & FLASH_ERASE_C_EXPLICIT)) {