diff --git a/audio/aidl/default/EffectContext.cpp b/audio/aidl/default/EffectContext.cpp
new file mode 100644
index 0000000..2e12918
--- /dev/null
+++ b/audio/aidl/default/EffectContext.cpp
@@ -0,0 +1,227 @@
+/*
+ * Copyright (C) 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *      http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+#include <memory>
+#define LOG_TAG "AHAL_EffectContext"
+#include "effect-impl/EffectContext.h"
+#include "include/effect-impl/EffectTypes.h"
+
+using aidl::android::hardware::audio::common::getChannelCount;
+using aidl::android::hardware::audio::common::getFrameSizeInBytes;
+using aidl::android::hardware::audio::effect::IEffect;
+using aidl::android::media::audio::common::PcmType;
+using ::android::hardware::EventFlag;
+
+namespace aidl::android::hardware::audio::effect {
+
+EffectContext::EffectContext(size_t statusDepth, const Parameter::Common& common) {
+    LOG_ALWAYS_FATAL_IF(RetCode::SUCCESS != setCommon(common), "illegalCommonParameter");
+
+    // in/outBuffer size in float (FMQ data format defined for DataMQ)
+    size_t inBufferSizeInFloat = common.input.frameCount * mInputFrameSize / sizeof(float);
+    size_t outBufferSizeInFloat = common.output.frameCount * mOutputFrameSize / sizeof(float);
+
+    // only status FMQ use the EventFlag
+    mStatusMQ = std::make_shared<StatusMQ>(statusDepth, true /*configureEventFlagWord*/);
+    mInputMQ = std::make_shared<DataMQ>(inBufferSizeInFloat);
+    mOutputMQ = std::make_shared<DataMQ>(outBufferSizeInFloat);
+
+    if (!mStatusMQ->isValid() || !mInputMQ->isValid() || !mOutputMQ->isValid()) {
+        LOG(ERROR) << __func__ << " created invalid FMQ";
+    }
+
+    ::android::status_t status =
+            EventFlag::createEventFlag(mStatusMQ->getEventFlagWord(), &mEfGroup);
+    LOG_ALWAYS_FATAL_IF(status != ::android::OK || !mEfGroup, " create EventFlagGroup failed ");
+    mWorkBuffer.reserve(std::max(inBufferSizeInFloat, outBufferSizeInFloat));
+}
+
+// reset buffer status by abandon input data in FMQ
+void EffectContext::resetBuffer() {
+    auto buffer = static_cast<float*>(mWorkBuffer.data());
+    std::vector<IEffect::Status> status(mStatusMQ->availableToRead());
+    if (mInputMQ) {
+        mInputMQ->read(buffer, mInputMQ->availableToRead());
+    }
+}
+
+void EffectContext::dupeFmqWithReopen(IEffect::OpenEffectReturn* effectRet) {
+    if (!mInputMQ) {
+        mInputMQ = std::make_shared<DataMQ>(mCommon.input.frameCount * mInputFrameSize /
+                                            sizeof(float));
+    }
+    if (!mOutputMQ) {
+        mOutputMQ = std::make_shared<DataMQ>(mCommon.output.frameCount * mOutputFrameSize /
+                                             sizeof(float));
+    }
+    dupeFmq(effectRet);
+}
+
+void EffectContext::dupeFmq(IEffect::OpenEffectReturn* effectRet) {
+    if (effectRet) {
+        effectRet->statusMQ = mStatusMQ->dupeDesc();
+        effectRet->inputDataMQ = mInputMQ->dupeDesc();
+        effectRet->outputDataMQ = mOutputMQ->dupeDesc();
+    }
+}
+
+float* EffectContext::getWorkBuffer() {
+    return static_cast<float*>(mWorkBuffer.data());
+}
+
+std::shared_ptr<EffectContext::StatusMQ> EffectContext::getStatusFmq() const {
+    return mStatusMQ;
+}
+
+std::shared_ptr<EffectContext::DataMQ> EffectContext::getInputDataFmq() const {
+    return mInputMQ;
+}
+
+std::shared_ptr<EffectContext::DataMQ> EffectContext::getOutputDataFmq() const {
+    return mOutputMQ;
+}
+
+size_t EffectContext::getInputFrameSize() const {
+    return mInputFrameSize;
+}
+
+size_t EffectContext::getOutputFrameSize() const {
+    return mOutputFrameSize;
+}
+
+int EffectContext::getSessionId() const {
+    return mCommon.session;
+}
+
+int EffectContext::getIoHandle() const {
+    return mCommon.ioHandle;
+}
+
+RetCode EffectContext::setOutputDevice(
+        const std::vector<aidl::android::media::audio::common::AudioDeviceDescription>& device) {
+    mOutputDevice = device;
+    return RetCode::SUCCESS;
+}
+
+std::vector<aidl::android::media::audio::common::AudioDeviceDescription>
+EffectContext::getOutputDevice() {
+    return mOutputDevice;
+}
+
+RetCode EffectContext::setAudioMode(const aidl::android::media::audio::common::AudioMode& mode) {
+    mMode = mode;
+    return RetCode::SUCCESS;
+}
+aidl::android::media::audio::common::AudioMode EffectContext::getAudioMode() {
+    return mMode;
+}
+
+RetCode EffectContext::setAudioSource(
+        const aidl::android::media::audio::common::AudioSource& source) {
+    mSource = source;
+    return RetCode::SUCCESS;
+}
+
+aidl::android::media::audio::common::AudioSource EffectContext::getAudioSource() {
+    return mSource;
+}
+
+RetCode EffectContext::setVolumeStereo(const Parameter::VolumeStereo& volumeStereo) {
+    mVolumeStereo = volumeStereo;
+    return RetCode::SUCCESS;
+}
+
+Parameter::VolumeStereo EffectContext::getVolumeStereo() {
+    return mVolumeStereo;
+}
+
+RetCode EffectContext::setCommon(const Parameter::Common& common) {
+    LOG(VERBOSE) << __func__ << common.toString();
+    auto& input = common.input;
+    auto& output = common.output;
+
+    if (input.base.format.pcm != aidl::android::media::audio::common::PcmType::FLOAT_32_BIT ||
+        output.base.format.pcm != aidl::android::media::audio::common::PcmType::FLOAT_32_BIT) {
+        LOG(ERROR) << __func__ << " illegal IO, input "
+                   << ::android::internal::ToString(input.base.format) << ", output "
+                   << ::android::internal::ToString(output.base.format);
+        return RetCode::ERROR_ILLEGAL_PARAMETER;
+    }
+
+    if (auto ret = updateIOFrameSize(common); ret != RetCode::SUCCESS) {
+        return ret;
+    }
+
+    mInputChannelCount = getChannelCount(input.base.channelMask);
+    mOutputChannelCount = getChannelCount(output.base.channelMask);
+    if (mInputChannelCount == 0 || mOutputChannelCount == 0) {
+        LOG(ERROR) << __func__ << " illegal channel count input " << mInputChannelCount
+                   << ", output " << mOutputChannelCount;
+        return RetCode::ERROR_ILLEGAL_PARAMETER;
+    }
+
+    mCommon = common;
+    return RetCode::SUCCESS;
+}
+
+Parameter::Common EffectContext::getCommon() {
+    LOG(VERBOSE) << __func__ << mCommon.toString();
+    return mCommon;
+}
+
+EventFlag* EffectContext::getStatusEventFlag() {
+    return mEfGroup;
+}
+
+RetCode EffectContext::updateIOFrameSize(const Parameter::Common& common) {
+    const auto iFrameSize = ::aidl::android::hardware::audio::common::getFrameSizeInBytes(
+            common.input.base.format, common.input.base.channelMask);
+    const auto oFrameSize = ::aidl::android::hardware::audio::common::getFrameSizeInBytes(
+            common.output.base.format, common.output.base.channelMask);
+
+    bool needUpdateMq = false;
+    if (mInputMQ &&
+        (mInputFrameSize != iFrameSize || mCommon.input.frameCount != common.input.frameCount)) {
+        mInputMQ.reset();
+        needUpdateMq = true;
+    }
+    if (mOutputMQ &&
+        (mOutputFrameSize != oFrameSize || mCommon.output.frameCount != common.output.frameCount)) {
+        mOutputMQ.reset();
+        needUpdateMq = true;
+    }
+    mInputFrameSize = iFrameSize;
+    mOutputFrameSize = oFrameSize;
+    if (needUpdateMq) {
+        return notifyDataMqUpdate();
+    }
+    return RetCode::SUCCESS;
+}
+
+RetCode EffectContext::notifyDataMqUpdate() {
+    if (!mEfGroup) {
+        LOG(ERROR) << __func__ << ": invalid EventFlag group";
+        return RetCode::ERROR_EVENT_FLAG_ERROR;
+    }
+
+    if (const auto ret = mEfGroup->wake(kEventFlagDataMqUpdate); ret != ::android::OK) {
+        LOG(ERROR) << __func__ << ": wake failure with ret " << ret;
+        return RetCode::ERROR_EVENT_FLAG_ERROR;
+    }
+    LOG(DEBUG) << __func__ << " : signal client for reopen";
+    return RetCode::SUCCESS;
+}
+}  // namespace aidl::android::hardware::audio::effect