diff --git a/include/exec/icount.h b/include/exec/icount.h
new file mode 100644
index 0000000000..4964987ae4
--- /dev/null
+++ b/include/exec/icount.h
@@ -0,0 +1,68 @@
+/*
+ * icount - Instruction Counter API
+ * CPU timers state API
+ *
+ * Copyright 2020 SUSE LLC
+ * SPDX-License-Identifier: GPL-2.0-or-later
+ */
+
+#ifndef EXEC_ICOUNT_H
+#define EXEC_ICOUNT_H
+
+/**
+ * ICountMode: icount enablement state:
+ *
+ * @ICOUNT_DISABLED: Disabled - Do not count executed instructions.
+ * @ICOUNT_PRECISE: Enabled - Fixed conversion of insn to ns via "shift" option
+ * @ICOUNT_ADAPTATIVE: Enabled - Runtime adaptive algorithm to compute shift
+ */
+typedef enum {
+    ICOUNT_DISABLED = 0,
+    ICOUNT_PRECISE,
+    ICOUNT_ADAPTATIVE,
+} ICountMode;
+
+#if defined(CONFIG_TCG) && !defined(CONFIG_USER_ONLY)
+extern ICountMode use_icount;
+#define icount_enabled() (use_icount)
+#else
+#define icount_enabled() ICOUNT_DISABLED
+#endif
+
+/*
+ * Update the icount with the executed instructions. Called by
+ * cpus-tcg vCPU thread so the main-loop can see time has moved forward.
+ */
+void icount_update(CPUState *cpu);
+
+/* get raw icount value */
+int64_t icount_get_raw(void);
+
+/* return the virtual CPU time in ns, based on the instruction counter. */
+int64_t icount_get(void);
+/*
+ * convert an instruction counter value to ns, based on the icount shift.
+ * This shift is set as a fixed value with the icount "shift" option
+ * (precise mode), or it is constantly approximated and corrected at
+ * runtime in adaptive mode.
+ */
+int64_t icount_to_ns(int64_t icount);
+
+/**
+ * icount_configure: configure the icount options, including "shift"
+ * @opts: Options to parse
+ * @errp: pointer to a NULL-initialized error object
+ *
+ * Return: true on success, else false setting @errp with error
+ */
+bool icount_configure(QemuOpts *opts, Error **errp);
+
+/* used by tcg vcpu thread to calc icount budget */
+int64_t icount_round(int64_t count);
+
+/* if the CPUs are idle, start accounting real time to virtual clock. */
+void icount_start_warp_timer(void);
+void icount_account_warp_timer(void);
+void icount_notify_exit(void);
+
+#endif /* EXEC_ICOUNT_H */
diff --git a/include/system/cpu-timers.h b/include/system/cpu-timers.h
index 64ae54f6d6..a1abed0d7a 100644
--- a/include/system/cpu-timers.h
+++ b/include/system/cpu-timers.h
@@ -15,64 +15,6 @@
 /* init the whole cpu timers API, including icount, ticks, and cpu_throttle */
 void cpu_timers_init(void);
 
-/* icount - Instruction Counter API */
-
-/**
- * ICountMode: icount enablement state:
- *
- * @ICOUNT_DISABLED: Disabled - Do not count executed instructions.
- * @ICOUNT_PRECISE: Enabled - Fixed conversion of insn to ns via "shift" option
- * @ICOUNT_ADAPTATIVE: Enabled - Runtime adaptive algorithm to compute shift
- */
-typedef enum {
-    ICOUNT_DISABLED = 0,
-    ICOUNT_PRECISE,
-    ICOUNT_ADAPTATIVE,
-} ICountMode;
-
-#if defined(CONFIG_TCG) && !defined(CONFIG_USER_ONLY)
-extern ICountMode use_icount;
-#define icount_enabled() (use_icount)
-#else
-#define icount_enabled() ICOUNT_DISABLED
-#endif
-
-/*
- * Update the icount with the executed instructions. Called by
- * cpus-tcg vCPU thread so the main-loop can see time has moved forward.
- */
-void icount_update(CPUState *cpu);
-
-/* get raw icount value */
-int64_t icount_get_raw(void);
-
-/* return the virtual CPU time in ns, based on the instruction counter. */
-int64_t icount_get(void);
-/*
- * convert an instruction counter value to ns, based on the icount shift.
- * This shift is set as a fixed value with the icount "shift" option
- * (precise mode), or it is constantly approximated and corrected at
- * runtime in adaptive mode.
- */
-int64_t icount_to_ns(int64_t icount);
-
-/**
- * icount_configure: configure the icount options, including "shift"
- * @opts: Options to parse
- * @errp: pointer to a NULL-initialized error object
- *
- * Return: true on success, else false setting @errp with error
- */
-bool icount_configure(QemuOpts *opts, Error **errp);
-
-/* used by tcg vcpu thread to calc icount budget */
-int64_t icount_round(int64_t count);
-
-/* if the CPUs are idle, start accounting real time to virtual clock. */
-void icount_start_warp_timer(void);
-void icount_account_warp_timer(void);
-void icount_notify_exit(void);
-
 /*
  * CPU Ticks and Clock
  */
diff --git a/accel/tcg/cpu-exec.c b/accel/tcg/cpu-exec.c
index 372b876604..034c2ded6b 100644
--- a/accel/tcg/cpu-exec.c
+++ b/accel/tcg/cpu-exec.c
@@ -35,7 +35,7 @@
 #include "exec/log.h"
 #include "qemu/main-loop.h"
 #include "exec/cpu-all.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "exec/replay-core.h"
 #include "system/tcg.h"
 #include "exec/helper-proto-common.h"
diff --git a/accel/tcg/icount-common.c b/accel/tcg/icount-common.c
index 402d3e3f4e..d6471174a3 100644
--- a/accel/tcg/icount-common.c
+++ b/accel/tcg/icount-common.c
@@ -35,7 +35,7 @@
 #include "system/replay.h"
 #include "system/runstate.h"
 #include "hw/core/cpu.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/cpu-timers-internal.h"
 
 /*
diff --git a/accel/tcg/monitor.c b/accel/tcg/monitor.c
index eeb38a4d9c..1c182b6bfb 100644
--- a/accel/tcg/monitor.c
+++ b/accel/tcg/monitor.c
@@ -14,6 +14,7 @@
 #include "qapi/qapi-commands-machine.h"
 #include "monitor/monitor.h"
 #include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/tcg.h"
 #include "tcg/tcg.h"
 #include "internal-common.h"
diff --git a/accel/tcg/tcg-accel-ops-icount.c b/accel/tcg/tcg-accel-ops-icount.c
index 27cf1044c7..d0f7b410fa 100644
--- a/accel/tcg/tcg-accel-ops-icount.c
+++ b/accel/tcg/tcg-accel-ops-icount.c
@@ -25,7 +25,7 @@
 
 #include "qemu/osdep.h"
 #include "system/replay.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "qemu/main-loop.h"
 #include "qemu/guest-random.h"
 #include "hw/core/cpu.h"
diff --git a/accel/tcg/tcg-accel-ops-mttcg.c b/accel/tcg/tcg-accel-ops-mttcg.c
index bdcc385ae9..dfcee30947 100644
--- a/accel/tcg/tcg-accel-ops-mttcg.c
+++ b/accel/tcg/tcg-accel-ops-mttcg.c
@@ -26,7 +26,7 @@
 #include "qemu/osdep.h"
 #include "system/tcg.h"
 #include "system/replay.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "qemu/main-loop.h"
 #include "qemu/notify.h"
 #include "qemu/guest-random.h"
diff --git a/accel/tcg/tcg-accel-ops-rr.c b/accel/tcg/tcg-accel-ops-rr.c
index f62cf24e1d..6eec5c9eee 100644
--- a/accel/tcg/tcg-accel-ops-rr.c
+++ b/accel/tcg/tcg-accel-ops-rr.c
@@ -27,7 +27,7 @@
 #include "qemu/lockable.h"
 #include "system/tcg.h"
 #include "system/replay.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "qemu/main-loop.h"
 #include "qemu/notify.h"
 #include "qemu/guest-random.h"
diff --git a/accel/tcg/tcg-accel-ops.c b/accel/tcg/tcg-accel-ops.c
index 5c88056157..ccdb781eef 100644
--- a/accel/tcg/tcg-accel-ops.c
+++ b/accel/tcg/tcg-accel-ops.c
@@ -29,7 +29,7 @@
 #include "system/accel-ops.h"
 #include "system/tcg.h"
 #include "system/replay.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "qemu/main-loop.h"
 #include "qemu/guest-random.h"
 #include "qemu/timer.h"
diff --git a/accel/tcg/tcg-all.c b/accel/tcg/tcg-all.c
index c1a30b0121..7a5b810b88 100644
--- a/accel/tcg/tcg-all.c
+++ b/accel/tcg/tcg-all.c
@@ -26,7 +26,7 @@
 #include "qemu/osdep.h"
 #include "system/tcg.h"
 #include "exec/replay-core.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "tcg/startup.h"
 #include "qapi/error.h"
 #include "qemu/error-report.h"
diff --git a/accel/tcg/translate-all.c b/accel/tcg/translate-all.c
index 167535bcb1..bb161ae61a 100644
--- a/accel/tcg/translate-all.c
+++ b/accel/tcg/translate-all.c
@@ -55,7 +55,7 @@
 #include "qemu/cacheinfo.h"
 #include "qemu/timer.h"
 #include "exec/log.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/tcg.h"
 #include "qapi/error.h"
 #include "accel/tcg/cpu-ops.h"
diff --git a/hw/core/ptimer.c b/hw/core/ptimer.c
index 7f63d17ca1..0aeb10fb53 100644
--- a/hw/core/ptimer.c
+++ b/hw/core/ptimer.c
@@ -11,7 +11,7 @@
 #include "migration/vmstate.h"
 #include "qemu/host-utils.h"
 #include "exec/replay-core.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/qtest.h"
 #include "block/aio.h"
 #include "hw/clock.h"
diff --git a/replay/replay.c b/replay/replay.c
index 3adc387b3d..a3e24c967a 100644
--- a/replay/replay.c
+++ b/replay/replay.c
@@ -11,7 +11,7 @@
 
 #include "qemu/osdep.h"
 #include "qapi/error.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/replay.h"
 #include "system/runstate.h"
 #include "replay-internal.h"
diff --git a/stubs/icount.c b/stubs/icount.c
index edbf60cbfa..ceb73b4fc2 100644
--- a/stubs/icount.c
+++ b/stubs/icount.c
@@ -1,6 +1,6 @@
 #include "qemu/osdep.h"
 #include "qapi/error.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 
 /* icount - Instruction Counter API */
 
diff --git a/system/cpu-timers.c b/system/cpu-timers.c
index 23dd82b465..cb35fa62b8 100644
--- a/system/cpu-timers.c
+++ b/system/cpu-timers.c
@@ -36,6 +36,7 @@
 #include "hw/core/cpu.h"
 #include "system/cpu-timers.h"
 #include "system/cpu-timers-internal.h"
+#include "exec/icount.h"
 
 /* clock and ticks */
 
diff --git a/system/dma-helpers.c b/system/dma-helpers.c
index 6bad75876f..0d592f6468 100644
--- a/system/dma-helpers.c
+++ b/system/dma-helpers.c
@@ -13,7 +13,7 @@
 #include "trace.h"
 #include "qemu/thread.h"
 #include "qemu/main-loop.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "qemu/range.h"
 
 /* #define DEBUG_IOMMU */
diff --git a/system/vl.c b/system/vl.c
index ec93988a03..c17945c493 100644
--- a/system/vl.c
+++ b/system/vl.c
@@ -89,6 +89,7 @@
 #include "audio/audio.h"
 #include "system/cpus.h"
 #include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "migration/colo.h"
 #include "migration/postcopy-ram.h"
 #include "system/kvm.h"
diff --git a/target/arm/helper.c b/target/arm/helper.c
index 0454b06a6c..becbbbd0d8 100644
--- a/target/arm/helper.c
+++ b/target/arm/helper.c
@@ -24,6 +24,7 @@
 #include "exec/translation-block.h"
 #include "hw/irq.h"
 #include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/kvm.h"
 #include "system/tcg.h"
 #include "qapi/error.h"
diff --git a/target/riscv/cpu_helper.c b/target/riscv/cpu_helper.c
index 6c4391d96b..0dd8645994 100644
--- a/target/riscv/cpu_helper.c
+++ b/target/riscv/cpu_helper.c
@@ -31,7 +31,7 @@
 #include "accel/tcg/cpu-ops.h"
 #include "trace.h"
 #include "semihosting/common-semi.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "cpu_bits.h"
 #include "debug.h"
 #include "pmp.h"
diff --git a/target/riscv/csr.c b/target/riscv/csr.c
index 7948188356..c52c87faae 100644
--- a/target/riscv/csr.c
+++ b/target/riscv/csr.c
@@ -27,7 +27,7 @@
 #include "exec/exec-all.h"
 #include "exec/cputlb.h"
 #include "exec/tb-flush.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "qemu/guest-random.h"
 #include "qapi/error.h"
 #include <stdbool.h>
diff --git a/target/riscv/debug.c b/target/riscv/debug.c
index fea989afe9..7fc9e121e1 100644
--- a/target/riscv/debug.c
+++ b/target/riscv/debug.c
@@ -32,6 +32,7 @@
 #include "exec/helper-proto.h"
 #include "exec/watchpoint.h"
 #include "system/cpu-timers.h"
+#include "exec/icount.h"
 
 /*
  * The following M-mode trigger CSRs are implemented:
diff --git a/target/riscv/machine.c b/target/riscv/machine.c
index 889e2b6570..a1f70cc955 100644
--- a/target/riscv/machine.c
+++ b/target/riscv/machine.c
@@ -21,7 +21,7 @@
 #include "qemu/error-report.h"
 #include "system/kvm.h"
 #include "migration/cpu.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "debug.h"
 
 static bool pmp_needed(void *opaque)
diff --git a/target/riscv/pmu.c b/target/riscv/pmu.c
index 0408f96e6a..a68809eef3 100644
--- a/target/riscv/pmu.c
+++ b/target/riscv/pmu.c
@@ -22,7 +22,7 @@
 #include "qemu/timer.h"
 #include "cpu.h"
 #include "pmu.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/device_tree.h"
 
 #define RISCV_TIMEBASE_FREQ 1000000000 /* 1Ghz */
diff --git a/util/async.c b/util/async.c
index 863416dee9..2719c629ae 100644
--- a/util/async.c
+++ b/util/async.c
@@ -35,7 +35,7 @@
 #include "block/raw-aio.h"
 #include "qemu/coroutine_int.h"
 #include "qemu/coroutine-tls.h"
-#include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "trace.h"
 
 /***********************************************************/
diff --git a/util/main-loop.c b/util/main-loop.c
index acad8c2e6c..42bd75c193 100644
--- a/util/main-loop.c
+++ b/util/main-loop.c
@@ -27,6 +27,7 @@
 #include "qemu/cutils.h"
 #include "qemu/timer.h"
 #include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/replay.h"
 #include "qemu/main-loop.h"
 #include "block/aio.h"
diff --git a/util/qemu-timer.c b/util/qemu-timer.c
index 788466fe22..1fb48be281 100644
--- a/util/qemu-timer.c
+++ b/util/qemu-timer.c
@@ -27,6 +27,7 @@
 #include "qemu/timer.h"
 #include "qemu/lockable.h"
 #include "system/cpu-timers.h"
+#include "exec/icount.h"
 #include "system/replay.h"
 #include "system/cpus.h"
 
