diff --git a/samples/pc_sampling/client.cpp b/samples/pc_sampling/client.cpp
index 66ad74df..604a3040 100644
--- a/samples/pc_sampling/client.cpp
+++ b/samples/pc_sampling/client.cpp
@@ -41,6 +41,7 @@
 #include <rocprofiler-sdk/rocprofiler.h>
 
 #include "common/defines.hpp"
+#include "common/filesystem.hpp"
 
 #include <cassert>
 #include <chrono>
@@ -48,7 +49,6 @@
 #include <cstdint>
 #include <cstdio>
 #include <cstdlib>
-#include <filesystem>
 #include <fstream>
 #include <iostream>
 #include <memory>
diff --git a/source/lib/rocprofiler-sdk/pc_sampling/tests/CMakeLists.txt b/source/lib/rocprofiler-sdk/pc_sampling/tests/CMakeLists.txt
index ff7bf2d7..c78649f2 100644
--- a/source/lib/rocprofiler-sdk/pc_sampling/tests/CMakeLists.txt
+++ b/source/lib/rocprofiler-sdk/pc_sampling/tests/CMakeLists.txt
@@ -3,7 +3,7 @@ rocprofiler_deactivate_clang_tidy()
 include(GoogleTest)
 
 set(ROCPROFILER_LIB_PC_SAMPLING_TEST_SOURCES
-    configure_service.cpp
+    configure_service.cpp cid_manager.cpp
     # samples_processing.cpp
     query_configuration.cpp)
 set(ROCPROFILER_LIB_PC_SAMPLING_TEST_HEADERS pc_sampling_internals.hpp)
diff --git a/source/lib/rocprofiler-sdk/pc_sampling/tests/cid_manager.cpp b/source/lib/rocprofiler-sdk/pc_sampling/tests/cid_manager.cpp
new file mode 100644
index 00000000..6cdde62f
--- /dev/null
+++ b/source/lib/rocprofiler-sdk/pc_sampling/tests/cid_manager.cpp
@@ -0,0 +1,97 @@
+// MIT License
+//
+// Copyright (c) 2024 ROCm Developer Tools
+//
+// Permission is hereby granted, free of charge, to any person obtaining a copy
+// of this software and associated documentation files (the "Software"), to deal
+// in the Software without restriction, including without limitation the rights
+// to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+// copies of the Software, and to permit persons to whom the Software is
+// furnished to do so, subject to the following conditions:
+//
+// The above copyright notice and this permission notice shall be included in all
+// copies or substantial portions of the Software.
+//
+// THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+// IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+// FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+// AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+// LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+// OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+// SOFTWARE.
+
+#include "lib/rocprofiler-sdk/pc_sampling/cid_manager.hpp"
+#include "lib/rocprofiler-sdk/context/correlation_id.hpp"
+#include "lib/rocprofiler-sdk/pc_sampling/parser/pc_record_interface.hpp"
+
+#include <gtest/gtest.h>
+#include <cstddef>
+
+TEST(pc_sampling, cid_manager)
+{
+    using correlation_id_t = rocprofiler::context::correlation_id;
+    using cid_manager_t    = rocprofiler::pc_sampling::PCSCIDManager;
+    using pcs_parser_t     = PCSamplingParserContext;
+
+    auto pcs_copy_fn = []() {};
+
+    // Thread id
+    rocprofiler_thread_id_t t1 = 1;
+    // PC sampling parser
+    auto pcs_parser = pcs_parser_t();
+    // CID manager
+    auto cid_manager = cid_manager_t(&pcs_parser);
+
+    auto c1 = correlation_id_t(5, t1, 1);
+    auto c2 = correlation_id_t(4, t1, 1);
+
+    // Mark kernels of c1 and c2 completed
+    cid_manager.cid_async_activity_completed(&c1);
+    cid_manager.cid_async_activity_completed(&c2);
+    // ref counts remained unchanged
+    EXPECT_EQ(c1.get_ref_count(), 5);
+    EXPECT_EQ(c2.get_ref_count(), 4);
+
+    // Implicit flush happens
+    cid_manager.manage_cids_implicit(pcs_copy_fn);
+    // One implicit flush will not cause ref counts to decrement
+    EXPECT_EQ(c1.get_ref_count(), 5);
+    EXPECT_EQ(c2.get_ref_count(), 4);
+
+    // The 2nd implicit flush happens
+    cid_manager.manage_cids_implicit(pcs_copy_fn);
+    // Ref counts should be decremented
+    EXPECT_EQ(c1.get_ref_count(), 4);
+    EXPECT_EQ(c2.get_ref_count(), 3);
+    // c1 and c2 will be removed from the cid_manager,
+    // so their ref counts remain the same until the end of the test
+    // (see the last check)
+
+    auto c3 = correlation_id_t(3, t1, 1);
+    auto c4 = correlation_id_t(2, t1, 1);
+    auto c5 = correlation_id_t(1, t1, 1);
+
+    // kernels 3 and 4 finished
+    cid_manager.cid_async_activity_completed(&c3);
+    cid_manager.cid_async_activity_completed(&c4);
+
+    // Implicit flush
+    cid_manager.manage_cids_implicit(pcs_copy_fn);
+    // ref counts unchanged
+    EXPECT_EQ(c3.get_ref_count(), 3);
+    EXPECT_EQ(c4.get_ref_count(), 2);
+
+    // kernel 5 finished
+    cid_manager.cid_async_activity_completed(&c5);
+
+    // An explicit flush is requested
+    cid_manager.manage_cids_explicit(pcs_copy_fn);
+    // ref counts of c3, c4, and c5 should be decremented
+    EXPECT_EQ(c3.get_ref_count(), 2);
+    EXPECT_EQ(c4.get_ref_count(), 1);
+    EXPECT_EQ(c5.get_ref_count(), 0);
+
+    // Check whether c1 and c2's ref counts remained unchanged
+    EXPECT_EQ(c1.get_ref_count(), 4);
+    EXPECT_EQ(c2.get_ref_count(), 3);
+}