diff --git a/sdks/java/extensions/sql/src/main/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIf.java b/sdks/java/extensions/sql/src/main/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIf.java
index 51977ed5135b..cc8559c33300 100644
--- a/sdks/java/extensions/sql/src/main/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIf.java
+++ b/sdks/java/extensions/sql/src/main/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIf.java
@@ -17,7 +17,11 @@
  */
 package org.apache.beam.sdk.extensions.sql.impl.transform.agg;
 
+import com.google.auto.value.AutoValue;
 import java.io.Serializable;
+import org.apache.beam.sdk.coders.Coder;
+import org.apache.beam.sdk.coders.CoderRegistry;
+import org.apache.beam.sdk.coders.SerializableCoder;
 import org.apache.beam.sdk.transforms.Combine;
 
 /**
@@ -33,21 +37,30 @@ public static CountIfFn combineFn() {
 
   public static class CountIfFn extends Combine.CombineFn<Boolean, CountIfFn.Accum, Long> {
 
-    public static class Accum implements Serializable {
-      boolean isExpressionFalse = true;
-      long countIfResult = 0L;
+    @AutoValue
+    public abstract static class Accum implements Serializable {
+      abstract boolean isExpressionFalse();
+
+      abstract long countIfResult();
+
+      static Accum empty() {
+        return of(true, 0L);
+      }
+
+      static Accum of(boolean isExpressionFalse, long countIfResult) {
+        return new AutoValue_CountIf_CountIfFn_Accum(isExpressionFalse, countIfResult);
+      }
     }
 
     @Override
     public Accum createAccumulator() {
-      return new Accum();
+      return Accum.empty();
     }
 
     @Override
     public Accum addInput(Accum accum, Boolean input) {
-      if (input) {
-        accum.isExpressionFalse = false;
-        accum.countIfResult += 1;
+      if (Boolean.TRUE.equals(input)) {
+        return Accum.of(false, accum.countIfResult() + 1);
       }
       return accum;
     }
@@ -56,18 +69,22 @@ public Accum addInput(Accum accum, Boolean input) {
     public Accum mergeAccumulators(Iterable<Accum> accums) {
       CountIfFn.Accum merged = createAccumulator();
       for (CountIfFn.Accum accum : accums) {
-        if (!accum.isExpressionFalse) {
-          merged.isExpressionFalse = false;
-          merged.countIfResult += accum.countIfResult;
+        if (!accum.isExpressionFalse()) {
+          merged = Accum.of(false, merged.countIfResult() + accum.countIfResult());
         }
       }
       return merged;
     }
 
+    @Override
+    public Coder<Accum> getAccumulatorCoder(CoderRegistry registry, Coder<Boolean> inputCoder) {
+      return SerializableCoder.of(Accum.class);
+    }
+
     @Override
     public Long extractOutput(Accum accum) {
-      if (!accum.isExpressionFalse) {
-        return accum.countIfResult;
+      if (!accum.isExpressionFalse()) {
+        return accum.countIfResult();
       }
       return 0L;
     }
diff --git a/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIfTest.java b/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIfTest.java
new file mode 100644
index 000000000000..3e5d56ab6014
--- /dev/null
+++ b/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIfTest.java
@@ -0,0 +1,75 @@
+/*
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements.  See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership.  The ASF licenses this file
+ * to you 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.
+ */
+package org.apache.beam.sdk.extensions.sql.impl.transform.agg;
+
+import static org.junit.Assert.assertEquals;
+import static org.junit.Assert.assertNotNull;
+
+import java.util.Arrays;
+import java.util.List;
+import org.apache.beam.sdk.coders.BooleanCoder;
+import org.apache.beam.sdk.coders.CoderRegistry;
+import org.junit.Test;
+
+/** Unit tests for {@link CountIf}. */
+public class CountIfTest {
+
+  @Test
+  public void testCreatesEmptyAccumulator() {
+    assertEquals(CountIf.CountIfFn.Accum.empty(), CountIf.combineFn().createAccumulator());
+  }
+
+  @Test
+  public void testReturnsAccumulatorUnchangedForNullInput() {
+    CountIf.CountIfFn countIfFn = new CountIf.CountIfFn();
+    CountIf.CountIfFn.Accum accumulator = countIfFn.createAccumulator();
+    assertEquals(accumulator, countIfFn.addInput(accumulator, null));
+  }
+
+  @Test
+  public void testAddsInputToAccumulator() {
+    CountIf.CountIfFn countIfFn = new CountIf.CountIfFn();
+    CountIf.CountIfFn.Accum expectedAccumulator = CountIf.CountIfFn.Accum.of(false, 1);
+
+    assertEquals(
+        expectedAccumulator, countIfFn.addInput(countIfFn.createAccumulator(), Boolean.TRUE));
+  }
+
+  @Test
+  public void testCreatesAccumulatorCoder() {
+    assertNotNull(
+        CountIf.combineFn().getAccumulatorCoder(CoderRegistry.createDefault(), BooleanCoder.of()));
+  }
+
+  @Test
+  public void testMergeAccumulators() {
+    CountIf.CountIfFn countIfFn = new CountIf.CountIfFn();
+    List<CountIf.CountIfFn.Accum> accums =
+        Arrays.asList(CountIf.CountIfFn.Accum.of(false, 2), CountIf.CountIfFn.Accum.of(false, 2));
+    CountIf.CountIfFn.Accum expectedAccumulator = CountIf.CountIfFn.Accum.of(false, 4);
+
+    assertEquals(expectedAccumulator, countIfFn.mergeAccumulators(accums));
+  }
+
+  @Test
+  public void testExtractsOutput() {
+    CountIf.CountIfFn countIfFn = new CountIf.CountIfFn();
+    CountIf.CountIfFn.Accum expectedAccumulator = countIfFn.createAccumulator();
+    assertEquals(Long.valueOf(0), countIfFn.extractOutput(expectedAccumulator));
+  }
+}