diff --git a/lib/internal/fs/cp/cp-sync.js b/lib/internal/fs/cp/cp-sync.js
index f9d159a193107e..20c77fc7cb1631 100644
--- a/lib/internal/fs/cp/cp-sync.js
+++ b/lib/internal/fs/cp/cp-sync.js
@@ -158,11 +158,6 @@ function handleFilterAndCopy(destStat, src, dest, opts) {
   return getStats(destStat, src, dest, opts);
 }
 
-function startCopy(destStat, src, dest, opts) {
-  if (opts.filter && !opts.filter(src, dest)) return;
-  return getStats(destStat, src, dest, opts);
-}
-
 function getStats(destStat, src, dest, opts) {
   const statSyncFn = opts.dereference ? statSync : lstatSync;
   const srcStat = statSyncFn(src);
@@ -284,9 +279,9 @@ function copyDir(src, dest, opts) {
       const { name } = dirent;
       const srcItem = join(src, name);
       const destItem = join(dest, name);
+      if (opts.filter && !opts.filter(srcItem, destItem)) continue;
       const { destStat } = checkPathsSync(srcItem, destItem, opts);
-
-      startCopy(destStat, srcItem, destItem, opts);
+      getStats(destStat, srcItem, destItem, opts);
     }
   } finally {
     dir.closeSync();
diff --git a/test/parallel/test-fs-cp.mjs b/test/parallel/test-fs-cp.mjs
index 7181bb636699b0..60939a3c718946 100644
--- a/test/parallel/test-fs-cp.mjs
+++ b/test/parallel/test-fs-cp.mjs
@@ -336,6 +336,24 @@ if (!isWindows) {
   }, { code: 'ERR_INVALID_RETURN_VALUE' });
 }
 
+// It should not throw exception if child folder
+// is filtered out.
+{
+  // Create a file in dest with the same name as a child folder in src
+  // expect: this shouldn't throw error since filtered out by filter function
+  const src = nextdir();
+  mkdirSync(join(src, 'foo'), mustNotMutateObjectDeep({ recursive: true }));
+
+  const dest = nextdir();
+  mkdirSync(dest, mustNotMutateObjectDeep({ recursive: true }));
+  writeFileSync(join(dest, 'foo'), 'foo-content', mustNotMutateObjectDeep({ mode: 0o444 }));
+
+  cpSync(src, dest, {
+    filter: (path) => !path.includes('foo'),
+    recursive: true,
+  });
+}
+
 // It throws error if errorOnExist is true, force is false, and file or folder
 // copied over.
 {