diff --git a/Library/Homebrew/test/spec_helper.rb b/Library/Homebrew/test/spec_helper.rb
index 4287f45a1c..ee82b05ad8 100644
--- a/Library/Homebrew/test/spec_helper.rb
+++ b/Library/Homebrew/test/spec_helper.rb
@@ -310,6 +310,7 @@ end
 
 RSpec::Matchers.define_negated_matcher :not_to_output, :output
 RSpec::Matchers.alias_matcher :have_failed, :be_failed
+RSpec::Matchers.define_negated_matcher :exclude, :include
 
 # Match consecutive elements in an array.
 RSpec::Matchers.define :array_including_cons do |*cons|
diff --git a/Library/Homebrew/test/utils/cp_spec.rb b/Library/Homebrew/test/utils/cp_spec.rb
new file mode 100644
index 0000000000..1d25a51442
--- /dev/null
+++ b/Library/Homebrew/test/utils/cp_spec.rb
@@ -0,0 +1,146 @@
+# frozen_string_literal: true
+
+require "system_command"
+require "utils/cp"
+
+RSpec.describe Utils::Cp do
+  let(:path) { Pathname(Dir.mktmpdir) }
+  let(:source) { path/"source" }
+  let(:target) { path/"target" }
+
+  RSpec.shared_examples "copies files" do |method_name|
+    context "when the source is a regular file" do
+      before do
+        source.write "foo"
+        FileUtils.touch source, mtime: 42
+      end
+
+      it "copies the file and preserves its attributes" do
+        expect(target.exist?).to be(false)
+
+        described_class.public_send(method_name, source, target)
+
+        expect(target.file?).to be(true)
+        expect(target.read).to eq(source.read)
+        expect(target.mtime).to eq(source.mtime)
+      end
+    end
+
+    context "when the source is a list of files and the target is a directory" do
+      let(:source) { [path/"file1", path/"file2"] }
+      let(:target_children) { [target/"file1", target/"file2"] }
+
+      before do
+        source.each do |source|
+          source.write("foo")
+          FileUtils.touch source, mtime: 42
+        end
+        target.mkpath
+      end
+
+      it "copies the files and preserves their attributes" do
+        expect(target_children.map(&:exist?)).to all be(false)
+
+        described_class.public_send(method_name, source, target)
+
+        expect(target_children.map(&:file?)).to all be(true)
+        target_children.zip(source) do |target, source|
+          expect(target.read).to eq(source.read)
+          expect(target.mtime).to eq(source.mtime)
+        end
+      end
+    end
+  end
+
+  RSpec.shared_context "with macOS version" do |version|
+    before do
+      allow(MacOS).to receive(:version).and_return(MacOSVersion.new(version))
+    end
+  end
+
+  RSpec.shared_examples ".*with_attributes" do |method_name, fileutils_method_name|
+    context "when running on macOS Sonoma or later", :needs_macos do
+      include_context "with macOS version", "14"
+
+      include_examples "copies files", method_name
+
+      it "executes `cp` command with `-c` flag" do
+        expect(SystemCommand).to receive(:run!).with(
+          a_string_ending_with("cp"),
+          hash_including(args: include("-c").and(end_with(source, target))),
+        )
+
+        described_class.public_send(method_name, source, target)
+      end
+    end
+
+    context "when running on Linux or macOS Ventura or earlier" do
+      include_context "with macOS version", "13"
+
+      include_examples "copies files", method_name
+
+      it "uses `FileUtils.#{fileutils_method_name}`" do
+        expect(SystemCommand).not_to receive(:run!)
+        expect(FileUtils).to receive(fileutils_method_name).with(source, target, hash_including(preserve: true))
+
+        described_class.public_send(method_name, source, target)
+      end
+
+      context "when `force_command` is set" do
+        it "executes `cp` command without `-c` flag" do
+          expect(SystemCommand).to receive(:run!).with(
+            a_string_ending_with("cp"),
+            hash_including(args: exclude("-c").and(end_with(source, target))),
+          )
+
+          described_class.public_send(method_name, source, target, force_command: true)
+        end
+      end
+    end
+  end
+
+  describe ".with_attributes" do
+    include_examples ".*with_attributes", :with_attributes, :cp
+  end
+
+  describe ".recursive_with_attributes" do
+    RSpec.shared_examples "copies directory" do
+      context "when the source is a directory" do
+        before do
+          FileUtils.mkpath source, mode: 0742
+          (source/"child").tap do |child|
+            child.write "foo"
+            FileUtils.touch child, mtime: 42
+          end
+        end
+
+        it "copies the directory recursively and preserves its attributes" do
+          expect(target.exist?).to be(false)
+
+          described_class.recursive_with_attributes(source, target)
+
+          expect(target.directory?).to be(true)
+          expect(target.stat.mode).to be(source.stat.mode)
+
+          [source/"child", target/"child"].tap do |source, target|
+            expect(target.file?).to be(true)
+            expect(target.read).to eq(source.read)
+            expect(target.mtime).to eq(source.mtime)
+          end
+        end
+      end
+    end
+
+    include_examples ".*with_attributes", :recursive_with_attributes, :cp_r
+
+    context "when running on macOS Sonoma or later", :needs_macos do
+      include_context "with macOS version", "14"
+      include_examples "copies directory"
+    end
+
+    context "when running on Linux or macOS Ventura or earlier" do
+      include_context "with macOS version", "13"
+      include_examples "copies directory"
+    end
+  end
+end