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..98d9dd99bfed 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
@@ -17,8 +17,11 @@
  */
 package org.apache.beam.sdk.extensions.sql.impl.transform.agg;
 
-import java.io.Serializable;
+import org.apache.beam.sdk.coders.CannotProvideCoderException;
+import org.apache.beam.sdk.coders.Coder;
+import org.apache.beam.sdk.coders.CoderRegistry;
 import org.apache.beam.sdk.transforms.Combine;
+import org.apache.beam.sdk.transforms.Count;
 
 /**
  * Returns the count of TRUE values for expression. Returns 0 if there are zero input rows, or if
@@ -27,49 +30,41 @@
 public class CountIf {
   private CountIf() {}
 
-  public static CountIfFn combineFn() {
-    return new CountIf.CountIfFn();
+  public static Combine.CombineFn<Boolean, ?, Long> combineFn() {
+    return new CountIfFn();
   }
 
-  public static class CountIfFn extends Combine.CombineFn<Boolean, CountIfFn.Accum, Long> {
+  public static class CountIfFn extends Combine.CombineFn<Boolean, long[], Long> {
+    private final Combine.CombineFn<Boolean, long[], Long> countFn =
+        (Combine.CombineFn<Boolean, long[], Long>) Count.<Boolean>combineFn();
 
-    public static class Accum implements Serializable {
-      boolean isExpressionFalse = true;
-      long countIfResult = 0L;
+    @Override
+    public long[] createAccumulator() {
+      return countFn.createAccumulator();
     }
 
     @Override
-    public Accum createAccumulator() {
-      return new Accum();
+    public long[] addInput(long[] accumulator, Boolean input) {
+      if (Boolean.TRUE.equals(input)) {
+        countFn.addInput(accumulator, input);
+      }
+      return accumulator;
     }
 
     @Override
-    public Accum addInput(Accum accum, Boolean input) {
-      if (input) {
-        accum.isExpressionFalse = false;
-        accum.countIfResult += 1;
-      }
-      return accum;
+    public long[] mergeAccumulators(Iterable<long[]> accumulators) {
+      return countFn.mergeAccumulators(accumulators);
     }
 
     @Override
-    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;
-        }
-      }
-      return merged;
+    public Long extractOutput(long[] accumulator) {
+      return countFn.extractOutput(accumulator);
     }
 
     @Override
-    public Long extractOutput(Accum accum) {
-      if (!accum.isExpressionFalse) {
-        return accum.countIfResult;
-      }
-      return 0L;
+    public Coder<long[]> getAccumulatorCoder(CoderRegistry registry, Coder<Boolean> inputCoder)
+        throws CannotProvideCoderException {
+      return countFn.getAccumulatorCoder(registry, inputCoder);
     }
   }
 }
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..4c0724716e16
--- /dev/null
+++ b/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/CountIfTest.java
@@ -0,0 +1,78 @@
+/*
+ * 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.CannotProvideCoderException;
+import org.apache.beam.sdk.coders.CoderRegistry;
+import org.apache.beam.sdk.transforms.Combine;
+import org.junit.Test;
+
+/** Unit tests for {@link CountIf}. */
+public class CountIfTest {
+
+  @Test
+  public void testCreatesEmptyAccumulator() {
+    long[] accumulator = (long[]) CountIf.combineFn().createAccumulator();
+
+    assertEquals(0, accumulator[0]);
+  }
+
+  @Test
+  public void testReturnsAccumulatorUnchangedForNullInput() {
+    Combine.CombineFn countIfFn = CountIf.combineFn();
+    long[] accumulator = (long[]) countIfFn.addInput(countIfFn.createAccumulator(), null);
+
+    assertEquals(0L, accumulator[0]);
+  }
+
+  @Test
+  public void testAddsInputToAccumulator() {
+    Combine.CombineFn countIfFn = CountIf.combineFn();
+    long[] accumulator = (long[]) countIfFn.addInput(countIfFn.createAccumulator(), Boolean.TRUE);
+
+    assertEquals(1L, accumulator[0]);
+  }
+
+  @Test
+  public void testCreatesAccumulatorCoder() throws CannotProvideCoderException {
+    assertNotNull(
+        CountIf.combineFn().getAccumulatorCoder(CoderRegistry.createDefault(), BooleanCoder.of()));
+  }
+
+  @Test
+  public void testMergeAccumulators() {
+    Combine.CombineFn countIfFn = CountIf.combineFn();
+    List<long[]> accums = Arrays.asList(new long[] {2}, new long[] {2});
+    long[] accumulator = (long[]) countIfFn.mergeAccumulators(accums);
+
+    assertEquals(4L, accumulator[0]);
+  }
+
+  @Test
+  public void testExtractsOutput() {
+    Combine.CombineFn countIfFn = CountIf.combineFn();
+
+    assertEquals(0L, countIfFn.extractOutput(countIfFn.createAccumulator()));
+  }
+}
diff --git a/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/VarianceFnTest.java b/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/VarianceFnTest.java
index 4b72fca933eb..f7a8ad1fa06b 100644
--- a/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/VarianceFnTest.java
+++ b/sdks/java/extensions/sql/src/test/java/org/apache/beam/sdk/extensions/sql/impl/transform/agg/VarianceFnTest.java
@@ -92,12 +92,12 @@ public void testAddsInputToAccumulator() {
   }
 
   @Test
-  public void testCeatesAccumulatorCoder() {
+  public void testCreatesAccumulatorCoder() {
     assertNotNull(varianceFn.getAccumulatorCoder(CoderRegistry.createDefault(), VarIntCoder.of()));
   }
 
   @Test
-  public void testReturnsOutput() {
+  public void testExtractsOutput() {
     assertEquals(expectedExtractedResult, varianceFn.extractOutput(testAccumulatorInput));
   }
 }