diff --git a/CHANGELOG.md b/CHANGELOG.md
index 9bfb428d4..cd310fa4f 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -10,6 +10,9 @@ This change log adheres to standards from [Keep a CHANGELOG](https://keepachange
 - add [`enforce-node-protocol-usage`] rule and `import/node-version` setting ([#3024], thanks [@GoldStrikeArch] and [@sevenc-nanashi])
 - add TypeScript types ([#3097], thanks [@G-Rath])
 
+### Fixed
+- [`no-unused-modules`]: don't error out when running with flat config and an eslintrc isn't present ([#3116], thanks [@michaelfaith])
+
 ### Changed
 - [Docs] [`extensions`], [`order`]: improve documentation ([#3106], thanks [@Xunnamius])
 
@@ -1161,6 +1164,7 @@ for info on changes for earlier releases.
 
 [`memo-parser`]: ./memo-parser/README.md
 
+[#3116]: https://github.com/import-js/eslint-plugin-import/pull/3116
 [#3106]: https://github.com/import-js/eslint-plugin-import/pull/3106
 [#3097]: https://github.com/import-js/eslint-plugin-import/pull/3097
 [#3073]: https://github.com/import-js/eslint-plugin-import/pull/3073
diff --git a/examples/flat/package.json b/examples/flat/package.json
index 0894d29f2..6e6e087df 100644
--- a/examples/flat/package.json
+++ b/examples/flat/package.json
@@ -12,6 +12,7 @@
     "cross-env": "^7.0.3",
     "eslint": "^8.57.0",
     "eslint-plugin-import": "file:../..",
+    "move-file-cli": "^3.0.0",
     "typescript": "^5.4.5"
   }
 }
diff --git a/examples/v9/eslint.config.mjs b/examples/v9/eslint.config.mjs
new file mode 100644
index 000000000..143265265
--- /dev/null
+++ b/examples/v9/eslint.config.mjs
@@ -0,0 +1,26 @@
+import importPlugin from 'eslint-plugin-import';
+import js from '@eslint/js';
+import tsParser from '@typescript-eslint/parser';
+
+export default [
+  js.configs.recommended,
+  importPlugin.flatConfigs.recommended,
+  importPlugin.flatConfigs.react,
+  importPlugin.flatConfigs.typescript,
+  {
+    files: ['**/*.{js,mjs,cjs,jsx,mjsx,ts,tsx,mtsx}'],
+    languageOptions: {
+      parser: tsParser,
+      ecmaVersion: 'latest',
+      sourceType: 'module',
+    },
+    ignores: ['eslint.config.mjs', '**/exports-unused.ts'],
+    rules: {
+      'no-unused-vars': 'off',
+      'import/no-dynamic-require': 'warn',
+      'import/no-nodejs-modules': 'warn',
+      'import/no-unused-modules': ['warn', { unusedExports: true }],
+      'import/no-cycle': 'warn',
+    },
+  },
+];
diff --git a/examples/v9/package.json b/examples/v9/package.json
new file mode 100644
index 000000000..c5385883b
--- /dev/null
+++ b/examples/v9/package.json
@@ -0,0 +1,18 @@
+{
+  "name": "v9",
+  "version": "1.0.0",
+  "main": "index.js",
+  "scripts": {
+    "lint": "eslint src --report-unused-disable-directives"
+  },
+  "devDependencies": {
+    "@eslint/js": "^9.17.0",
+    "@types/node": "^20.14.5",
+    "@typescript-eslint/parser": "^8.18.0",
+    "cross-env": "^7.0.3",
+    "eslint": "^9.17.0",
+    "eslint-plugin-import": "file:../..",
+    "move-file-cli": "^3.0.0",
+    "typescript": "^5.4.5"
+  }
+}
diff --git a/examples/v9/src/depth-zero.js b/examples/v9/src/depth-zero.js
new file mode 100644
index 000000000..8cfde9979
--- /dev/null
+++ b/examples/v9/src/depth-zero.js
@@ -0,0 +1,3 @@
+import { foo } from "./es6/depth-one-dynamic";
+
+foo();
diff --git a/examples/v9/src/es6/depth-one-dynamic.js b/examples/v9/src/es6/depth-one-dynamic.js
new file mode 100644
index 000000000..ca129fd62
--- /dev/null
+++ b/examples/v9/src/es6/depth-one-dynamic.js
@@ -0,0 +1,3 @@
+export function foo() {}
+
+export const bar = () => import("../depth-zero").then(({foo}) => foo);
diff --git a/examples/v9/src/exports-unused.ts b/examples/v9/src/exports-unused.ts
new file mode 100644
index 000000000..af8061ec2
--- /dev/null
+++ b/examples/v9/src/exports-unused.ts
@@ -0,0 +1,12 @@
+export type ScalarType = string | number;
+export type ObjType = {
+  a: ScalarType;
+  b: ScalarType;
+};
+
+export const a = 13;
+export const b = 18;
+
+const defaultExport: ObjType = { a, b };
+
+export default defaultExport;
diff --git a/examples/v9/src/exports.ts b/examples/v9/src/exports.ts
new file mode 100644
index 000000000..af8061ec2
--- /dev/null
+++ b/examples/v9/src/exports.ts
@@ -0,0 +1,12 @@
+export type ScalarType = string | number;
+export type ObjType = {
+  a: ScalarType;
+  b: ScalarType;
+};
+
+export const a = 13;
+export const b = 18;
+
+const defaultExport: ObjType = { a, b };
+
+export default defaultExport;
diff --git a/examples/v9/src/imports.ts b/examples/v9/src/imports.ts
new file mode 100644
index 000000000..643219ae4
--- /dev/null
+++ b/examples/v9/src/imports.ts
@@ -0,0 +1,7 @@
+//import c from './exports';
+import { a, b } from './exports';
+import type { ScalarType, ObjType } from './exports';
+
+import path from 'path';
+import fs from 'node:fs';
+import console from 'console';
diff --git a/examples/v9/src/jsx.tsx b/examples/v9/src/jsx.tsx
new file mode 100644
index 000000000..970d53cb8
--- /dev/null
+++ b/examples/v9/src/jsx.tsx
@@ -0,0 +1,3 @@
+const Components = () => {
+  return <></>;
+};
diff --git a/examples/v9/tsconfig.json b/examples/v9/tsconfig.json
new file mode 100644
index 000000000..e100bfc98
--- /dev/null
+++ b/examples/v9/tsconfig.json
@@ -0,0 +1,14 @@
+{
+  "compilerOptions": {
+    "jsx": "react-jsx",
+    "lib": ["ESNext"],
+    "target": "ESNext",
+    "module": "ESNext",
+    "rootDir": "./",
+    "moduleResolution": "Bundler",
+    "esModuleInterop": true,
+    "forceConsistentCasingInFileNames": true,
+    "strict": true,
+    "skipLibCheck": true
+  }
+}
diff --git a/package.json b/package.json
index f3053e1c1..268b477ea 100644
--- a/package.json
+++ b/package.json
@@ -33,9 +33,10 @@
     "test": "npm run tests-only",
     "test-compiled": "npm run prepublish && BABEL_ENV=testCompiled mocha --compilers js:babel-register tests/src",
     "test-all": "node --require babel-register ./scripts/testAll",
-    "test-examples": "npm run build && npm run test-example:legacy && npm run test-example:flat",
+    "test-examples": "npm run build && npm run test-example:legacy && npm run test-example:flat && npm run test-example:v9",
     "test-example:legacy": "cd examples/legacy && npm install && npm run lint",
     "test-example:flat": "cd examples/flat && npm install && npm run lint",
+    "test-example:v9": "cd examples/v9 && npm install && npm run lint",
     "test-types": "npx --package typescript@latest tsc --noEmit index.d.ts",
     "prepublishOnly": "safe-publish-latest && npm run build",
     "prepublish": "not-in-publish || npm run prepublishOnly",
@@ -106,6 +107,7 @@
     "rimraf": "^2.7.1",
     "safe-publish-latest": "^2.0.0",
     "sinon": "^2.4.1",
+    "tmp": "^0.2.1",
     "typescript": "^2.8.1 || ~3.9.5 || ~4.5.2",
     "typescript-eslint-parser": "^15 || ^20 || ^22"
   },
diff --git a/src/core/fsWalk.js b/src/core/fsWalk.js
deleted file mode 100644
index fa112590f..000000000
--- a/src/core/fsWalk.js
+++ /dev/null
@@ -1,48 +0,0 @@
-/**
- * This is intended to provide similar capability as the sync api from @nodelib/fs.walk, until `eslint-plugin-import`
- * is willing to modernize and update their minimum node version to at least v16.  I intentionally made the
- * shape of the API (for the part we're using) the same as @nodelib/fs.walk so that that can be swapped in
- * when the repo is ready for it.
- */
-
-import path from 'path';
-import { readdirSync } from 'fs';
-
-/** @typedef {{ name: string, path: string, dirent: import('fs').Dirent }} Entry */
-
-/**
- * Do a comprehensive walk of the provided src directory, and collect all entries.  Filter out
- * any directories or entries using the optional filter functions.
- * @param {string} root - path to the root of the folder we're walking
- * @param {{ deepFilter?: (entry: Entry) => boolean, entryFilter?: (entry: Entry) => boolean }} options
- * @param {Entry} currentEntry - entry for the current directory we're working in
- * @param {Entry[]} existingEntries - list of all entries so far
- * @returns {Entry[]} an array of directory entries
- */
-export function walkSync(root, options, currentEntry, existingEntries) {
-  // Extract the filter functions. Default to evaluating true, if no filter passed in.
-  const { deepFilter = () => true, entryFilter = () => true } = options;
-
-  let entryList = existingEntries || [];
-  const currentRelativePath = currentEntry ? currentEntry.path : '.';
-  const fullPath = currentEntry ? path.join(root, currentEntry.path) : root;
-
-  const dirents = readdirSync(fullPath, { withFileTypes: true });
-  dirents.forEach((dirent) => {
-    /** @type {Entry} */
-    const entry = {
-      name: dirent.name,
-      path: path.join(currentRelativePath, dirent.name),
-      dirent,
-    };
-
-    if (dirent.isDirectory() && deepFilter(entry)) {
-      entryList.push(entry);
-      entryList = walkSync(root, options, entry, entryList);
-    } else if (dirent.isFile() && entryFilter(entry)) {
-      entryList.push(entry);
-    }
-  });
-
-  return entryList;
-}
diff --git a/src/rules/no-unused-modules.js b/src/rules/no-unused-modules.js
index 358726299..86302a0ea 100644
--- a/src/rules/no-unused-modules.js
+++ b/src/rules/no-unused-modules.js
@@ -8,13 +8,12 @@ import { getPhysicalFilename } from 'eslint-module-utils/contextCompat';
 import { getFileExtensions } from 'eslint-module-utils/ignore';
 import resolve from 'eslint-module-utils/resolve';
 import visit from 'eslint-module-utils/visit';
-import { dirname, join, resolve as resolvePath } from 'path';
+import { dirname, join } from 'path';
 import readPkgUp from 'eslint-module-utils/readPkgUp';
 import values from 'object.values';
 import includes from 'array-includes';
 import flatMap from 'array.prototype.flatmap';
 
-import { walkSync } from '../core/fsWalk';
 import ExportMapBuilder from '../exportMap/builder';
 import recursivePatternCapture from '../exportMap/patternCapture';
 import docsUrl from '../docsUrl';
@@ -51,21 +50,62 @@ function requireFileEnumerator() {
 }
 
 /**
- *
+ * Given a FileEnumerator class, instantiate and load the list of files.
  * @param FileEnumerator the `FileEnumerator` class from `eslint`'s internal api
  * @param {string} src path to the src root
  * @param {string[]} extensions list of supported extensions
  * @returns {{ filename: string, ignored: boolean }[]} list of files to operate on
  */
 function listFilesUsingFileEnumerator(FileEnumerator, src, extensions) {
-  const e = new FileEnumerator({
+  // We need to know whether this is being run with flat config in order to
+  // determine how to report errors if FileEnumerator throws due to a lack of eslintrc.
+
+  const { ESLINT_USE_FLAT_CONFIG } = process.env;
+
+  // This condition is sufficient to test in v8, since the environment variable is necessary to turn on flat config
+  let isUsingFlatConfig = ESLINT_USE_FLAT_CONFIG && process.env.ESLINT_USE_FLAT_CONFIG !== 'false';
+
+  // In the case of using v9, we can check the `shouldUseFlatConfig` function
+  // If this function is present, then we assume it's v9
+  try {
+    const { shouldUseFlatConfig } = require('eslint/use-at-your-own-risk');
+    isUsingFlatConfig = shouldUseFlatConfig && ESLINT_USE_FLAT_CONFIG !== 'false';
+  } catch (_) {
+    // We don't want to throw here, since we only want to update the
+    // boolean if the function is available.
+  }
+
+  const enumerator = new FileEnumerator({
     extensions,
   });
 
-  return Array.from(
-    e.iterateFiles(src),
-    ({ filePath, ignored }) => ({ filename: filePath, ignored }),
-  );
+  try {
+    return Array.from(
+      enumerator.iterateFiles(src),
+      ({ filePath, ignored }) => ({ filename: filePath, ignored }),
+    );
+  } catch (e) {
+    // If we're using flat config, and FileEnumerator throws due to a lack of eslintrc,
+    // then we want to throw an error so that the user knows about this rule's reliance on
+    // the legacy config.
+    if (
+      isUsingFlatConfig
+      && e.message.includes('No ESLint configuration found')
+    ) {
+      throw new Error(`
+Due to the exclusion of certain internal ESLint APIs when using flat config,
+the import/no-unused-modules rule requires an .eslintrc file to know which
+files to ignore (even when using flat config).
+The .eslintrc file only needs to contain "ignorePatterns", or can be empty if
+you do not want to ignore any files.
+
+See https://github.com/import-js/eslint-plugin-import/issues/3079
+for additional context.
+`);
+    }
+    // If this isn't the case, then we'll just let the error bubble up
+    throw e;
+  }
 }
 
 /**
@@ -107,70 +147,14 @@ function listFilesWithLegacyFunctions(src, extensions) {
   }
 }
 
-/**
- * Given a source root and list of supported extensions, use fsWalk and the
- * new `eslint` `context.session` api to build the list of files we want to operate on
- * @param {string[]} srcPaths array of source paths (for flat config this should just be a singular root (e.g. cwd))
- * @param {string[]} extensions list of supported extensions
- * @param {{ isDirectoryIgnored: (path: string) => boolean, isFileIgnored: (path: string) => boolean }} session eslint context session object
- * @returns {string[]} list of files to operate on
- */
-function listFilesWithModernApi(srcPaths, extensions, session) {
-  /** @type {string[]} */
-  const files = [];
-
-  for (let i = 0; i < srcPaths.length; i++) {
-    const src = srcPaths[i];
-    // Use walkSync along with the new session api to gather the list of files
-    const entries = walkSync(src, {
-      deepFilter(entry) {
-        const fullEntryPath = resolvePath(src, entry.path);
-
-        // Include the directory if it's not marked as ignore by eslint
-        return !session.isDirectoryIgnored(fullEntryPath);
-      },
-      entryFilter(entry) {
-        const fullEntryPath = resolvePath(src, entry.path);
-
-        // Include the file if it's not marked as ignore by eslint and its extension is included in our list
-        return (
-          !session.isFileIgnored(fullEntryPath)
-          && extensions.find((extension) => entry.path.endsWith(extension))
-        );
-      },
-    });
-
-    // Filter out directories and map entries to their paths
-    files.push(
-      ...entries
-        .filter((entry) => !entry.dirent.isDirectory())
-        .map((entry) => entry.path),
-    );
-  }
-  return files;
-}
-
 /**
  * Given a src pattern and list of supported extensions, return a list of files to process
  * with this rule.
  * @param {string} src - file, directory, or glob pattern of files to act on
  * @param {string[]} extensions - list of supported file extensions
- * @param {import('eslint').Rule.RuleContext} context - the eslint context object
  * @returns {string[] | { filename: string, ignored: boolean }[]} the list of files that this rule will evaluate.
  */
-function listFilesToProcess(src, extensions, context) {
-  // If the context object has the new session functions, then prefer those
-  // Otherwise, fallback to using the deprecated `FileEnumerator` for legacy support.
-  // https://github.com/eslint/eslint/issues/18087
-  if (
-    context.session
-    && context.session.isFileIgnored
-    && context.session.isDirectoryIgnored
-  ) {
-    return listFilesWithModernApi(src, extensions, context.session);
-  }
-
-  // Fallback to og FileEnumerator
+function listFilesToProcess(src, extensions) {
   const FileEnumerator = requireFileEnumerator();
 
   // If we got the FileEnumerator, then let's go with that
@@ -295,10 +279,10 @@ const isNodeModule = (path) => (/\/(node_modules)\//).test(path);
 function resolveFiles(src, ignoreExports, context) {
   const extensions = Array.from(getFileExtensions(context.settings));
 
-  const srcFileList = listFilesToProcess(src, extensions, context);
+  const srcFileList = listFilesToProcess(src, extensions);
 
   // prepare list of ignored files
-  const ignoredFilesList = listFilesToProcess(ignoreExports, extensions, context);
+  const ignoredFilesList = listFilesToProcess(ignoreExports, extensions);
 
   // The modern api will return a list of file paths, rather than an object
   if (ignoredFilesList.length && typeof ignoredFilesList[0] === 'string') {
diff --git a/tests/src/rules/no-unused-modules.js b/tests/src/rules/no-unused-modules.js
index d86f40622..099eed7ee 100644
--- a/tests/src/rules/no-unused-modules.js
+++ b/tests/src/rules/no-unused-modules.js
@@ -3,9 +3,14 @@ import jsxConfig from '../../../config/react';
 import typescriptConfig from '../../../config/typescript';
 
 import { RuleTester } from '../rule-tester';
+import { expect } from 'chai';
+import { execSync } from 'child_process';
 import fs from 'fs';
 import eslintPkg from 'eslint/package.json';
+import path from 'path';
+import process from 'process';
 import semver from 'semver';
+import tmp from 'tmp';
 
 let FlatRuleTester;
 try {
@@ -14,6 +19,7 @@ try {
 
 // TODO: figure out why these tests fail in eslint 4 and 5
 const isESLint4TODO = semver.satisfies(eslintPkg.version, '^4 || ^5');
+const isESLint9 = semver.satisfies(eslintPkg.version, '>=9');
 
 const ruleTester = new RuleTester();
 const typescriptRuleTester = new RuleTester(typescriptConfig);
@@ -1482,3 +1488,28 @@ describe('parser ignores prefixes like BOM and hashbang', () => {
     });
   });
 });
+
+(isESLint9 ? describe : describe.skip)('with eslint 9+', () => {
+  it('provides meaningful error when eslintrc is not present', () => {
+    // Create temp directory outside of project root
+    const tempDir = tmp.dirSync({ unsafeCleanup: true });
+
+    // Copy example project to temp directory
+    fs.cpSync(path.join(process.cwd(), 'examples/v9'), tempDir.name, { recursive: true });
+
+    let errorMessage = '';
+
+    // Install the plugin and run the lint command in the temp directory
+    try {
+      execSync(`npm install -D ${process.cwd()} && npm run lint`, { cwd: tempDir.name });
+    } catch (error) {
+      errorMessage = error.stderr.toString();
+    }
+
+    // Verify that the error message is as expected
+    expect(errorMessage).to.contain('the import/no-unused-modules rule requires an .eslintrc file');
+
+    // Cleanup
+    tempDir.removeCallback();
+  });
+});