diff --git a/gcc/cp/constraint.cc b/gcc/cp/constraint.cc
index d9569013bd34806942dd10737ae660fc9a83f83c..49de3211d4c7e84b3ae48c9e15129eea5463e4c6 100644
--- a/gcc/cp/constraint.cc
+++ b/gcc/cp/constraint.cc
@@ -2134,7 +2134,8 @@ tsubst_compound_requirement (tree t, tree args, sat_info info)
 
   /* Check the noexcept condition.  */
   bool noexcept_p = COMPOUND_REQ_NOEXCEPT_P (t);
-  if (noexcept_p && !expr_noexcept_p (expr, quiet.complain))
+  if (noexcept_p && !processing_template_decl
+      && !expr_noexcept_p (expr, quiet.complain))
     {
       if (info.diagnose_unsatisfaction_p ())
 	inform (loc, "%qE is not %<noexcept%>", expr);
@@ -2148,7 +2149,7 @@ tsubst_compound_requirement (tree t, tree args, sat_info info)
     return error_mark_node;
 
   /* Check expression against the result type.  */
-  if (type)
+  if (type && !processing_template_decl)
     {
       if (tree placeholder = type_uses_auto (type))
 	{
diff --git a/gcc/testsuite/g++.dg/cpp2a/concepts-friend17.C b/gcc/testsuite/g++.dg/cpp2a/concepts-friend17.C
new file mode 100644
index 0000000000000000000000000000000000000000..9b5091f14a811770fc2afb0ae080029d6dbc19a7
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp2a/concepts-friend17.C
@@ -0,0 +1,15 @@
+// PR c++/113966
+// { dg-do compile { target c++20 } }
+
+template<class T> concept C = T::value;
+
+template<class T>
+struct A {
+  template<class U> requires U::value || requires { { T() } -> C; }
+  friend void f(A, U) { }
+
+  template<class U> requires requires { { g(U()) } noexcept; }
+  friend void f(A, U, U) { }
+};
+
+template struct A<int>;