diff --git a/kernel/smp.c b/kernel/smp.c
index f9d95d59b7edf..d519c792c9d55 100644
--- a/kernel/smp.c
+++ b/kernel/smp.c
@@ -221,7 +221,7 @@ static void flush_smp_call_function_queue(bool warn_cpu_offline)
 
 	/* There shouldn't be any pending callbacks on an offline CPU. */
 	if (unlikely(warn_cpu_offline && !cpu_online(smp_processor_id()) &&
-		     !warned && !llist_empty(head))) {
+		     !warned && entry != NULL)) {
 		warned = true;
 		WARN(1, "IPI on offline CPU %d\n", smp_processor_id());