diff --git a/cuda_core/pytest.ini b/cuda_core/pytest.ini
index 64fcf312a79..8661d2cdc64 100644
--- a/cuda_core/pytest.ini
+++ b/cuda_core/pytest.ini
@@ -4,6 +4,7 @@
 
 [pytest]
 addopts = --showlocals --durations=20
+pythonpath = tests
 norecursedirs = cython
 markers =
     # Keep this authorship marker registry in sync across all pytest config roots.
diff --git a/cuda_core/tests/AGENTS.md b/cuda_core/tests/AGENTS.md
index 39472d745b5..fe6f100b923 100644
--- a/cuda_core/tests/AGENTS.md
+++ b/cuda_core/tests/AGENTS.md
@@ -65,3 +65,28 @@ by `cuCtxSynchronize()` before popping the context. Tests should not rely on
 that as a substitute for cleaning up explicitly: prefer context managers for
 resources whose lifetime fits a single scope, and keep pool lifetimes inside
 the test that creates them.
+
+## Shared test support
+
+See also: https://docs.pytest.org/en/stable/reference/fixtures.html#conftest-py-sharing-fixtures-across-multiple-files
+
+Follow these rules when adding or moving shared test code:
+
+- Never import from a `conftest.py`.
+- Put suite-wide fixtures and pytest hooks in `tests/conftest.py`. Put fixtures
+  needed only by one test subtree in that subtree's nearest `conftest.py`.
+- Put a pytest hook in a nested `conftest.py` only if pytest supports that hook
+  there. If the hook receives suite-wide data, explicitly limit its effects to
+  the intended subtree.
+- Code used only to implement fixtures or hooks may remain in the same
+  `conftest.py`. Put functions and constants imported by test modules in
+  `tests/helpers/` instead.
+- Import helpers explicitly from the test root, for example:
+  `from helpers.memory import create_managed_memory_resource_or_skip`.
+- Fixtures in a nested `conftest.py` are available to tests in its directory
+  and descendants; fixtures from applicable parent `conftest.py` files remain
+  available.
+- Do not add `__init__.py` solely because a test directory contains a
+  `conftest.py`.
+- In directories without `__init__.py`, keep test-module basenames unique
+  within this test suite.
diff --git a/cuda_core/tests/conftest.py b/cuda_core/tests/conftest.py
index b212633ebcf..69e774de08d 100644
--- a/cuda_core/tests/conftest.py
+++ b/cuda_core/tests/conftest.py
@@ -29,9 +29,8 @@
 
 pytest_plugins = ["cuda_python_test_helpers._pytest_plugin"]
 
-from cuda_python_test_helpers.marks import skipif_need_cuda_headers  # noqa: F401 (re-exported for tests)
-from cuda_python_test_helpers.mempool import xfail_if_mempool_oom
 from helpers.constants import POOL_SIZE
+from helpers.memory import skip_if_pinned_memory_unsupported
 
 import cuda.core
 from cuda.bindings import driver
@@ -45,7 +44,7 @@
     PinnedMemoryResourceOptions,
     _device,
 )
-from cuda.core._utils.cuda_utils import CUDAError, handle_return
+from cuda.core._utils.cuda_utils import handle_return
 
 
 def pytest_configure(config):
@@ -141,85 +140,6 @@ def pytest_collection_modifyitems(self, config, items):
                 item.obj = _wrap_worker_cuda_test(item.obj)
 
 
-def skip_if_pinned_memory_unsupported(device):
-    try:
-        if not device.properties.host_memory_pools_supported:
-            pytest.skip("Device does not support host mempool operations")
-    except AttributeError:
-        pytest.skip("PinnedMemoryResource requires CUDA 13.0 or later")
-
-
-def skip_if_managed_memory_unsupported(device):
-    try:
-        if not device.properties.memory_pools_supported or not device.properties.concurrent_managed_access:
-            pytest.skip("Device does not support managed memory pool operations")
-    except AttributeError:
-        pytest.skip("ManagedMemoryResource requires CUDA 13.0 or later")
-    try:
-        ManagedMemoryResource()
-    except CUDAError as e:
-        xfail_if_mempool_oom(e, device)
-        raise
-    except RuntimeError as e:
-        if "requires CUDA 13.0" in str(e):
-            pytest.skip("ManagedMemoryResource requires CUDA 13.0 or later")
-        raise
-
-
-def create_managed_memory_resource_or_skip(*args, xfail_device=None, **kwargs):
-    # Keep the established "skip" helper name for call-site readability, even though
-    # Windows MCDM mempool OOM setup failures are xfailed instead of skipped.
-    try:
-        return ManagedMemoryResource(*args, **kwargs)
-    except CUDAError as e:
-        xfail_if_mempool_oom(e, _device_id_from_resource_options(xfail_device, args, kwargs))
-        if "CUDA_ERROR_NOT_SUPPORTED" in str(e):
-            pytest.skip("ManagedMemoryResource is not supported on this platform/device")
-        raise
-    except RuntimeError as e:
-        if "requires CUDA 13.0" in str(e):
-            pytest.skip("ManagedMemoryResource requires CUDA 13.0 or later")
-        if "concurrent managed access is not available" in str(e).lower():
-            pytest.skip("Device does not support concurrent managed memory access")
-        raise
-
-
-def create_pinned_memory_resource_or_xfail(*args, xfail_device=None, **kwargs):
-    try:
-        return PinnedMemoryResource(*args, **kwargs)
-    except CUDAError as e:
-        xfail_if_mempool_oom(e, xfail_device)
-        raise
-
-
-@contextmanager
-def xfail_on_graph_mempool_oom(device=0):
-    try:
-        yield
-    except CUDAError as e:
-        xfail_if_mempool_oom(e, "cuGraphAddMemAllocNode", device)
-        raise
-
-
-def _device_id_from_resource_options(device, args, kwargs):
-    if device is not None:
-        return device
-    options = kwargs.get("options")
-    if options is None and args:
-        options = args[0]
-    if options is None:
-        return 0
-    if isinstance(options, dict):
-        preferred_location = options.get("preferred_location")
-        preferred_location_type = options.get("preferred_location_type")
-    else:
-        preferred_location = getattr(options, "preferred_location", None)
-        preferred_location_type = getattr(options, "preferred_location_type", None)
-    if preferred_location_type in (None, "device") and isinstance(preferred_location, int) and preferred_location >= 0:
-        return preferred_location
-    return 0
-
-
 def _require_ipc_mempool_devices(devices):
     """Return devices if they all support IPC-enabled mempools, otherwise skip."""
     from helpers import supports_ipc_mempool
diff --git a/cuda_core/tests/example_tests/__init__.py b/cuda_core/tests/example_tests/__init__.py
deleted file mode 100644
index e69de29bb2d..00000000000
diff --git a/cuda_core/tests/graph/test_graph_builder.py b/cuda_core/tests/graph/test_graph_builder.py
index 0033cb99e2c..aa1c0f8e8b0 100644
--- a/cuda_core/tests/graph/test_graph_builder.py
+++ b/cuda_core/tests/graph/test_graph_builder.py
@@ -10,8 +10,7 @@
 import helpers
 import numpy as np
 import pytest
-from conftest import skipif_need_cuda_headers
-from cuda_python_test_helpers.marks import requires_module
+from cuda_python_test_helpers.marks import requires_module, skipif_need_cuda_headers
 from helpers.graph_kernels import compile_common_kernels, compile_conditional_kernels
 from helpers.misc import try_create_condition
 from packaging.version import Version
diff --git a/cuda_core/tests/graph/test_graph_definition.py b/cuda_core/tests/graph/test_graph_definition.py
index a273e8b6a01..4b3122c763e 100644
--- a/cuda_core/tests/graph/test_graph_definition.py
+++ b/cuda_core/tests/graph/test_graph_definition.py
@@ -9,8 +9,8 @@
 from dataclasses import dataclass, field
 
 import pytest
-from conftest import xfail_on_graph_mempool_oom
 from helpers.graph_kernels import compile_common_kernels
+from helpers.memory import xfail_on_graph_mempool_oom
 from helpers.misc import try_create_condition
 
 from cuda.core import Device, LaunchConfig
diff --git a/cuda_core/tests/graph/test_graph_definition_errors.py b/cuda_core/tests/graph/test_graph_definition_errors.py
index d80118cdf7c..923ea5fb74e 100644
--- a/cuda_core/tests/graph/test_graph_definition_errors.py
+++ b/cuda_core/tests/graph/test_graph_definition_errors.py
@@ -6,8 +6,8 @@
 import ctypes
 
 import pytest
-from conftest import xfail_on_graph_mempool_oom
 from helpers.graph_kernels import compile_common_kernels
+from helpers.memory import xfail_on_graph_mempool_oom
 from helpers.misc import try_create_condition
 
 from cuda.core import Device, LaunchConfig
diff --git a/cuda_core/tests/graph/test_graph_definition_integration.py b/cuda_core/tests/graph/test_graph_definition_integration.py
index 58f96e1bab3..629f302bd75 100644
--- a/cuda_core/tests/graph/test_graph_definition_integration.py
+++ b/cuda_core/tests/graph/test_graph_definition_integration.py
@@ -7,7 +7,7 @@
 
 import numpy as np
 import pytest
-from conftest import xfail_on_graph_mempool_oom
+from helpers.memory import xfail_on_graph_mempool_oom
 
 from cuda.core import Device, EventOptions, LaunchConfig, Program, ProgramOptions
 from cuda.core._utils.cuda_utils import driver, handle_return
diff --git a/cuda_core/tests/graph/test_graph_definition_lifetime.py b/cuda_core/tests/graph/test_graph_definition_lifetime.py
index 93c1453753d..c9ff492a2a8 100644
--- a/cuda_core/tests/graph/test_graph_definition_lifetime.py
+++ b/cuda_core/tests/graph/test_graph_definition_lifetime.py
@@ -13,8 +13,8 @@
 import weakref
 
 import pytest
-from conftest import xfail_on_graph_mempool_oom
 from helpers.graph_kernels import compile_common_kernels
+from helpers.memory import xfail_on_graph_mempool_oom
 from helpers.misc import try_create_condition
 
 from cuda_python_test_helpers import under_compute_sanitizer
diff --git a/cuda_core/tests/graph/test_graph_memory_resource.py b/cuda_core/tests/graph/test_graph_memory_resource.py
index 517f9c080b7..7b9c2aaf883 100644
--- a/cuda_core/tests/graph/test_graph_memory_resource.py
+++ b/cuda_core/tests/graph/test_graph_memory_resource.py
@@ -5,8 +5,8 @@
 """Tests for GraphMemoryResource allocation and attributes during graph capture."""
 
 import pytest
-from conftest import xfail_on_graph_mempool_oom
 from helpers.buffers import compare_buffer_to_constant, make_scratch_buffer, set_buffer
+from helpers.memory import xfail_on_graph_mempool_oom
 
 from cuda.core import (
     Device,
diff --git a/cuda_core/tests/helpers/memory.py b/cuda_core/tests/helpers/memory.py
new file mode 100644
index 00000000000..5dac58bd03d
--- /dev/null
+++ b/cuda_core/tests/helpers/memory.py
@@ -0,0 +1,91 @@
+# SPDX-FileCopyrightText: Copyright (c) 2026 NVIDIA CORPORATION & AFFILIATES. All rights reserved.
+# SPDX-License-Identifier: Apache-2.0
+
+"""Memory-related test helpers (skip/xfail guards and resource factories)."""
+
+from contextlib import contextmanager
+
+import pytest
+from cuda_python_test_helpers.mempool import xfail_if_mempool_oom
+
+from cuda.core import ManagedMemoryResource, PinnedMemoryResource
+from cuda.core._utils.cuda_utils import CUDAError
+
+
+def skip_if_pinned_memory_unsupported(device):
+    try:
+        if not device.properties.host_memory_pools_supported:
+            pytest.skip("Device does not support host mempool operations")
+    except AttributeError:
+        pytest.skip("PinnedMemoryResource requires CUDA 13.0 or later")
+
+
+def skip_if_managed_memory_unsupported(device):
+    try:
+        if not device.properties.memory_pools_supported or not device.properties.concurrent_managed_access:
+            pytest.skip("Device does not support managed memory pool operations")
+    except AttributeError:
+        pytest.skip("ManagedMemoryResource requires CUDA 13.0 or later")
+    try:
+        ManagedMemoryResource()
+    except CUDAError as e:
+        xfail_if_mempool_oom(e, device)
+        raise
+    except RuntimeError as e:
+        if "requires CUDA 13.0" in str(e):
+            pytest.skip("ManagedMemoryResource requires CUDA 13.0 or later")
+        raise
+
+
+def _device_id_from_resource_options(device, args, kwargs):
+    if device is not None:
+        return device
+    options = kwargs.get("options")
+    if options is None and args:
+        options = args[0]
+    if options is None:
+        return 0
+    if isinstance(options, dict):
+        preferred_location = options.get("preferred_location")
+        preferred_location_type = options.get("preferred_location_type")
+    else:
+        preferred_location = getattr(options, "preferred_location", None)
+        preferred_location_type = getattr(options, "preferred_location_type", None)
+    if preferred_location_type in (None, "device") and isinstance(preferred_location, int) and preferred_location >= 0:
+        return preferred_location
+    return 0
+
+
+def create_managed_memory_resource_or_skip(*args, xfail_device=None, **kwargs):
+    # Keep the established "skip" helper name for call-site readability, even though
+    # Windows MCDM mempool OOM setup failures are xfailed instead of skipped.
+    try:
+        return ManagedMemoryResource(*args, **kwargs)
+    except CUDAError as e:
+        xfail_if_mempool_oom(e, _device_id_from_resource_options(xfail_device, args, kwargs))
+        if "CUDA_ERROR_NOT_SUPPORTED" in str(e):
+            pytest.skip("ManagedMemoryResource is not supported on this platform/device")
+        raise
+    except RuntimeError as e:
+        if "requires CUDA 13.0" in str(e):
+            pytest.skip("ManagedMemoryResource requires CUDA 13.0 or later")
+        if "concurrent managed access is not available" in str(e).lower():
+            pytest.skip("Device does not support concurrent managed memory access")
+        raise
+
+
+def create_pinned_memory_resource_or_xfail(*args, xfail_device=None, **kwargs):
+    try:
+        return PinnedMemoryResource(*args, **kwargs)
+    except CUDAError as e:
+        xfail_if_mempool_oom(e, xfail_device)
+        raise
+
+
+@contextmanager
+def xfail_on_graph_mempool_oom(device=0):
+    try:
+        yield
+    except CUDAError as e:
+        xfail_if_mempool_oom(e, "cuGraphAddMemAllocNode", device)
+        raise
diff --git a/cuda_core/tests/memory/__init__.py b/cuda_core/tests/memory/__init__.py
deleted file mode 100644
index 27422b3cb7e..00000000000
--- a/cuda_core/tests/memory/__init__.py
+++ /dev/null
@@ -1,3 +0,0 @@
-# SPDX-FileCopyrightText: Copyright (c) 2026 NVIDIA CORPORATION & AFFILIATES. All rights reserved.
-#
-# SPDX-License-Identifier: Apache-2.0
diff --git a/cuda_core/tests/memory/test_copy_batch_options.py b/cuda_core/tests/memory/test_copy_batch_options.py
index 275c5c3f327..43e832e4854 100644
--- a/cuda_core/tests/memory/test_copy_batch_options.py
+++ b/cuda_core/tests/memory/test_copy_batch_options.py
@@ -8,17 +8,17 @@
 """
 
 import pytest
-
-# Shared with test_managed_ops.py: handles the CUDA 13 requirement, mempool
-# OOM, and CUDA_ERROR_NOT_SUPPORTED (managed pools are unavailable on
-# Windows), so the location-hint tests skip rather than error there.
-from conftest import create_managed_memory_resource_or_skip
 from helpers.buffers import compare_buffer_to_constant, set_buffer
 from helpers.copy_batch import (
     COPY_BATCH_SIZE,
     assert_managed_holds,
 )
 
+# Shared with test_managed_ops.py: handles the CUDA 13 requirement, mempool
+# OOM, and CUDA_ERROR_NOT_SUPPORTED (managed pools are unavailable on
+# Windows), so the location-hint tests skip rather than error there.
+from helpers.memory import create_managed_memory_resource_or_skip
+
 from cuda.core import Host, LegacyPinnedMemoryResource
 from cuda.core._memory._copy_enums import _attr_run_starts, _reject_unsupported_during_api_call
 from cuda.core._memory._copy_ops import (
diff --git a/cuda_core/tests/memory/test_copy_single_options.py b/cuda_core/tests/memory/test_copy_single_options.py
index bfaad76dcd7..1df17a1f758 100644
--- a/cuda_core/tests/memory/test_copy_single_options.py
+++ b/cuda_core/tests/memory/test_copy_single_options.py
@@ -4,9 +4,9 @@
 """CopyOptions support for Buffer.copy_to / Buffer.copy_from (issue #2365)."""
 
 import pytest
-from conftest import create_managed_memory_resource_or_skip
 from helpers.buffers import compare_equal_buffers, make_scratch_buffer, set_buffer
 from helpers.copy_batch import assert_managed_holds
+from helpers.memory import create_managed_memory_resource_or_skip
 
 from cuda.core import Device, Host, LegacyPinnedMemoryResource
 from cuda.core._stream import LEGACY_DEFAULT_STREAM, PER_THREAD_DEFAULT_STREAM
diff --git a/cuda_core/tests/memory/test_managed_ops.py b/cuda_core/tests/memory/test_managed_ops.py
index ed7f44a97f4..cb686026c7e 100644
--- a/cuda_core/tests/memory/test_managed_ops.py
+++ b/cuda_core/tests/memory/test_managed_ops.py
@@ -4,8 +4,8 @@
 import mmap
 
 import pytest
-from conftest import create_managed_memory_resource_or_skip
 from helpers.buffers import DummyDeviceMemoryResource, DummyUnifiedMemoryResource
+from helpers.memory import create_managed_memory_resource_or_skip
 
 from cuda.bindings import driver
 from cuda.core import Device, Host, ManagedBuffer
@@ -37,9 +37,10 @@ def _page_base(buf):
 
 
 def _skip_if_raw_managed_alloc_unsupported(device):
-    # Raw `cuMemAllocManaged` capability — distinct from conftest's
-    # `skip_if_managed_memory_unsupported`, which gates `ManagedMemoryResource`
-    # pool creation. Used by tests that exercise `DummyUnifiedMemoryResource`.
+    # Raw `cuMemAllocManaged` capability — distinct from
+    # `helpers.memory.skip_if_managed_memory_unsupported`, which gates
+    # `ManagedMemoryResource` pool creation. Used by tests that exercise
+    # `DummyUnifiedMemoryResource`.
     try:
         if not device.properties.managed_memory:
             pytest.skip("Device does not support managed memory operations")
diff --git a/cuda_core/tests/memory_ipc/__init__.py b/cuda_core/tests/memory_ipc/__init__.py
deleted file mode 100644
index 27422b3cb7e..00000000000
--- a/cuda_core/tests/memory_ipc/__init__.py
+++ /dev/null
@@ -1,3 +0,0 @@
-# SPDX-FileCopyrightText: Copyright (c) 2026 NVIDIA CORPORATION & AFFILIATES. All rights reserved.
-#
-# SPDX-License-Identifier: Apache-2.0
diff --git a/cuda_core/tests/system/__init__.py b/cuda_core/tests/system/__init__.py
deleted file mode 100644
index 79599c77db0..00000000000
--- a/cuda_core/tests/system/__init__.py
+++ /dev/null
@@ -1,3 +0,0 @@
-# SPDX-FileCopyrightText: Copyright (c) 2025 NVIDIA CORPORATION & AFFILIATES. All rights reserved.
-#
-# SPDX-License-Identifier: Apache-2.0
diff --git a/cuda_core/tests/test_launcher.py b/cuda_core/tests/test_launcher.py
index e5cf05b435d..a71ee2d7b4f 100644
--- a/cuda_core/tests/test_launcher.py
+++ b/cuda_core/tests/test_launcher.py
@@ -4,7 +4,7 @@
 import ctypes
 
 import helpers
-from cuda_python_test_helpers.marks import requires_module
+from cuda_python_test_helpers.marks import requires_module, skipif_need_cuda_headers
 from helpers.misc import StreamWrapper
 
 try:
@@ -13,7 +13,6 @@
     cp = None
 import numpy as np
 import pytest
-from conftest import skipif_need_cuda_headers
 
 from cuda.core import (
     Device,
diff --git a/cuda_core/tests/test_managed_memory_warning.py b/cuda_core/tests/test_managed_memory_warning.py
index f0596db2fdf..6edf2b7c05a 100644
--- a/cuda_core/tests/test_managed_memory_warning.py
+++ b/cuda_core/tests/test_managed_memory_warning.py
@@ -11,7 +11,8 @@
 import warnings
 
 import pytest
-from conftest import create_managed_memory_resource_or_skip, xfail_if_mempool_oom
+from cuda_python_test_helpers.mempool import xfail_if_mempool_oom
+from helpers.memory import create_managed_memory_resource_or_skip
 
 import cuda.bindings
 from cuda.core import Device, ManagedMemoryResource, ManagedMemoryResourceOptions
diff --git a/cuda_core/tests/test_memory.py b/cuda_core/tests/test_memory.py
index 60883544e9e..e2b0a0da3bd 100644
--- a/cuda_core/tests/test_memory.py
+++ b/cuda_core/tests/test_memory.py
@@ -14,12 +14,6 @@
 import re
 
 import pytest
-from conftest import (
-    create_managed_memory_resource_or_skip,
-    create_pinned_memory_resource_or_xfail,
-    skip_if_managed_memory_unsupported,
-    skip_if_pinned_memory_unsupported,
-)
 from helpers import supports_ipc_mempool
 from helpers.buffers import (
     DummyDeviceMemoryResource,
@@ -28,6 +22,12 @@
     make_instrumented_memory_resource,
 )
 from helpers.constants import POOL_SIZE
+from helpers.memory import (
+    create_managed_memory_resource_or_skip,
+    create_pinned_memory_resource_or_xfail,
+    skip_if_managed_memory_unsupported,
+    skip_if_pinned_memory_unsupported,
+)
 
 from cuda.core import (
     Buffer,
diff --git a/cuda_core/tests/test_object_protocols.py b/cuda_core/tests/test_object_protocols.py
index baf790abea8..6ea996bc3af 100644
--- a/cuda_core/tests/test_object_protocols.py
+++ b/cuda_core/tests/test_object_protocols.py
@@ -13,9 +13,9 @@
 import weakref
 
 import pytest
-from conftest import xfail_on_graph_mempool_oom
 from helpers.constants import POOL_SIZE
 from helpers.graph_kernels import compile_common_kernels
+from helpers.memory import xfail_on_graph_mempool_oom
 from helpers.misc import try_create_condition
 
 from cuda.core import (
diff --git a/cuda_core/tests/test_tensor_map.py b/cuda_core/tests/test_tensor_map.py
index 6f63938710f..a531b3f5757 100644
--- a/cuda_core/tests/test_tensor_map.py
+++ b/cuda_core/tests/test_tensor_map.py
@@ -3,7 +3,7 @@
 
 import numpy as np
 import pytest
-from conftest import create_managed_memory_resource_or_skip, skip_if_managed_memory_unsupported
+from helpers.memory import create_managed_memory_resource_or_skip, skip_if_managed_memory_unsupported
 
 from cuda.core import (
     Device,