src/java.base/share/classes/java/lang/reflect/Field.java

@@ -167,11 +167,11 @@
     @CallerSensitive
     public void setAccessible(boolean flag) {
         AccessibleObject.checkPermission();
 
         if (flag) {
-            if (clazz.isValue() && Modifier.isFinal(modifiers)) {
+            if (clazz.isValue()) {
                 throw new InaccessibleObjectException(
                     "Unable to make a value class field \"" + this + "\" accessible");
             }
 
             checkCanSetAccessible(Reflection.getCallerClass());