diff --git a/src/core/mac/mac_frame.cpp b/src/core/mac/mac_frame.cpp
index 7c54f288f..3e26a6ba8 100644
--- a/src/core/mac/mac_frame.cpp
+++ b/src/core/mac/mac_frame.cpp
@@ -239,6 +239,8 @@ void Frame::InitMacHeader(Type             aType,
 
 uint16_t Frame::GetFrameControlField(void) const { return ReadUint16(mPsdu); }
 
+void Frame::SetFrameControlField(uint16_t aFcf) { WriteUint16(aFcf, mPsdu); }
+
 Error Frame::ValidatePsdu(void) const
 {
     Error   error = kErrorNone;
@@ -275,6 +277,22 @@ void Frame::SetFramePending(bool aFramePending)
     }
 }
 
+void Frame::SetIePresent(bool aIePresent)
+{
+    uint16_t fcf = GetFrameControlField();
+
+    if (aIePresent)
+    {
+        fcf |= kFcfIePresent;
+    }
+    else
+    {
+        fcf &= ~kFcfIePresent;
+    }
+
+    SetFrameControlField(fcf);
+}
+
 uint8_t Frame::FindDstPanIdIndex(void) const
 {
     uint8_t index;
@@ -1090,7 +1108,7 @@ Error Frame::InitIeHeaderAt(uint8_t &aIndex, uint8_t ieId, uint8_t ieContentSize
 {
     Error error = kErrorNone;
 
-    WriteUint16(GetFrameControlField() | kFcfIePresent, mPsdu);
+    SetIePresent(true);
 
     if (aIndex == 0)
     {
@@ -1386,115 +1404,80 @@ void TxFrame::GenerateImmAck(const RxFrame &aFrame, bool aIsFramePending)
 }
 
 #if OPENTHREAD_CONFIG_THREAD_VERSION >= OT_THREAD_VERSION_1_2
-Error TxFrame::GenerateEnhAck(const RxFrame &aFrame, bool aIsFramePending, const uint8_t *aIeData, uint8_t aIeLength)
+Error TxFrame::GenerateEnhAck(const RxFrame &aRxFrame, bool aIsFramePending, const uint8_t *aIeData, uint8_t aIeLength)
 {
-    Error error = kErrorNone;
+    Error     error = kErrorNone;
+    Address   address;
+    PanId     panId;
+    Addresses addrs;
+    PanIds    panIds;
+    uint8_t   securityLevel = kSecurityNone;
+    uint8_t   keyIdMode     = kKeyIdMode0;
 
-    uint16_t fcf;
-    Address  address;
-    PanId    panId;
-    uint8_t  footerLength;
-    uint8_t  securityControlField;
-    uint8_t  keyId;
+    // Validate the received frame.
 
-    fcf = static_cast<uint16_t>(kTypeAck) | static_cast<uint16_t>(kVersion2015) | kFcfSrcAddrNone;
+    VerifyOrExit(aRxFrame.IsVersion2015(), error = kErrorParse);
+    VerifyOrExit(aRxFrame.GetAckRequest(), error = kErrorParse);
 
-    mChannel = aFrame.mChannel;
+    // Check `aRxFrame` has a valid destination address. The ack frame
+    // will not use this as its source though and will always use no
+    // source address.
+
+    SuccessOrExit(error = aRxFrame.GetDstAddr(address));
+    VerifyOrExit(!address.IsNone() && !address.IsBroadcast(), error = kErrorParse);
+
+    // Check `aRxFrame` has a valid source, which is then used as
+    // ack frames destination.
+
+    SuccessOrExit(error = aRxFrame.GetSrcAddr(addrs.mDestination));
+    VerifyOrExit(!addrs.mDestination.IsNone(), error = kErrorParse);
+
+    if (aRxFrame.GetSecurityEnabled())
+    {
+        SuccessOrExit(error = aRxFrame.GetSecurityLevel(securityLevel));
+        VerifyOrExit(securityLevel == kSecurityEncMic32, error = kErrorParse);
+
+        SuccessOrExit(error = aRxFrame.GetKeyIdMode(keyIdMode));
+    }
+
+    if (aRxFrame.IsSrcPanIdPresent())
+    {
+        SuccessOrExit(error = aRxFrame.GetSrcPanId(panId));
+        panIds.SetDestination(panId);
+    }
+    else if (aRxFrame.IsDstPanIdPresent())
+    {
+        SuccessOrExit(error = aRxFrame.GetDstPanId(panId));
+        panIds.SetDestination(panId);
+    }
+
+    // Prepare the ack frame
+
+    mChannel = aRxFrame.mChannel;
     memset(&mInfo.mTxInfo, 0, sizeof(mInfo.mTxInfo));
 
-    // Set frame control field
-    if (aIsFramePending)
+    InitMacHeader(kTypeAck, kVersion2015, addrs, panIds, static_cast<SecurityLevel>(securityLevel),
+                  static_cast<KeyIdMode>(keyIdMode));
+
+    SetFramePending(aIsFramePending);
+    SetIePresent(aIeLength != 0);
+    SetSequence(aRxFrame.GetSequence());
+
+    if (aRxFrame.GetSecurityEnabled())
     {
-        fcf |= kFcfFramePending;
-    }
+        uint8_t keyId;
 
-    if (aFrame.GetSecurityEnabled())
-    {
-        fcf |= kFcfSecurityEnabled;
-    }
-
-    if (aFrame.IsPanIdCompressed())
-    {
-        fcf |= kFcfPanidCompression;
-    }
-
-    // Destination address mode
-    if ((aFrame.GetFrameControlField() & kFcfSrcAddrMask) == kFcfSrcAddrExt)
-    {
-        fcf |= kFcfDstAddrExt;
-    }
-    else if ((aFrame.GetFrameControlField() & kFcfSrcAddrMask) == kFcfSrcAddrShort)
-    {
-        fcf |= kFcfDstAddrShort;
-    }
-    else
-    {
-        fcf |= kFcfDstAddrNone;
-    }
-
-    if (aIeLength > 0)
-    {
-        fcf |= kFcfIePresent;
-    }
-
-    WriteUint16(fcf, mPsdu);
-
-    // Set sequence number
-    mPsdu[kSequenceIndex] = aFrame.GetSequence();
-
-    if (IsDstPanIdPresent())
-    {
-        // Set address field
-        if (aFrame.IsSrcPanIdPresent())
-        {
-            SuccessOrExit(error = aFrame.GetSrcPanId(panId));
-        }
-        else if (aFrame.IsDstPanIdPresent())
-        {
-            SuccessOrExit(error = aFrame.GetDstPanId(panId));
-        }
-        else
-        {
-            ExitNow(error = kErrorParse);
-        }
-
-        SetDstPanId(panId);
-    }
-
-    if (aFrame.IsSrcAddrPresent())
-    {
-        SuccessOrExit(error = aFrame.GetSrcAddr(address));
-        SetDstAddr(address);
-    }
-
-    // At this time the length of ACK hasn't been determined, set it to
-    // `kMaxPsduSize` to call methods that check frame length
-    mLength = kMaxPsduSize;
-
-    // Set security header
-    if (aFrame.GetSecurityEnabled())
-    {
-        SuccessOrExit(error = aFrame.GetSecurityControlField(securityControlField));
-        SuccessOrExit(error = aFrame.GetKeyId(keyId));
-
-        VerifyOrExit((securityControlField & kSecLevelMask) == kSecurityEncMic32, error = kErrorParse);
-
-        SetSecurityControlField(securityControlField);
+        SuccessOrExit(error = aRxFrame.GetKeyId(keyId));
         SetKeyId(keyId);
     }
 
-    // Set header IE
     if (aIeLength > 0)
     {
         OT_ASSERT(aIeData != nullptr);
         memcpy(&mPsdu[FindHeaderIeIndex()], aIeData, aIeLength);
+        mLength += aIeLength;
     }
 
-    // Set frame length
-    footerLength = GetFooterLength();
-    OT_ASSERT(footerLength != kInvalidIndex);
-    mLength = SkipSecurityHeaderIndex() + aIeLength + footerLength;
-
 exit:
     return error;
 }
diff --git a/src/core/mac/mac_frame.hpp b/src/core/mac/mac_frame.hpp
index 4b3eb81f2..247d11409 100644
--- a/src/core/mac/mac_frame.hpp
+++ b/src/core/mac/mac_frame.hpp
@@ -504,6 +504,14 @@ public:
      */
     bool IsIePresent(void) const { return (GetFrameControlField() & kFcfIePresent) != 0; }
 
+    /**
+     * Sets the IE Present bit.
+     *
+     * @param[in]  aIePresent   The IE Present bit.
+     *
+     */
+    void SetIePresent(bool aIePresent);
+
     /**
      * Returns the Sequence Number value.
      *
@@ -1122,6 +1130,7 @@ protected:
     static constexpr uint8_t kMaxPsduSize   = kInvalidSize - 1;
     static constexpr uint8_t kSequenceIndex = kFcfSize;
 
+    void    SetFrameControlField(uint16_t aFcf);
     uint8_t FindDstPanIdIndex(void) const;
     uint8_t FindDstAddrIndex(void) const;
     uint8_t FindSrcPanIdIndex(void) const;
@@ -1148,8 +1157,6 @@ protected:
     static uint8_t CalculateAddrFieldSize(uint16_t aFcf);
     static uint8_t CalculateSecurityHeaderSize(uint8_t aSecurityControl);
     static uint8_t CalculateMicSize(uint8_t aSecurityControl);
-
-public:
 };
 
 /**
@@ -1502,16 +1509,16 @@ public:
     /**
      * Generate Enh-Ack in this frame object.
      *
-     * @param[in]    aFrame             A reference to the frame received.
+     * @param[in]    aRxFrame           A reference to the received frame.
      * @param[in]    aIsFramePending    Value of the ACK's frame pending bit.
      * @param[in]    aIeData            A pointer to the IE data portion of the ACK to be sent.
      * @param[in]    aIeLength          The length of IE data portion of the ACK to be sent.
      *
      * @retval  kErrorNone           Successfully generated Enh Ack.
-     * @retval  kErrorParse          @p aFrame has incorrect format.
+     * @retval  kErrorParse          @p aRxFrame has incorrect format.
      *
      */
-    Error GenerateEnhAck(const RxFrame &aFrame, bool aIsFramePending, const uint8_t *aIeData, uint8_t aIeLength);
+    Error GenerateEnhAck(const RxFrame &aRxFrame, bool aIsFramePending, const uint8_t *aIeData, uint8_t aIeLength);
 
 #if OPENTHREAD_CONFIG_THREAD_VERSION >= OT_THREAD_VERSION_1_2
     /**
diff --git a/tests/unit/test_mac_frame.cpp b/tests/unit/test_mac_frame.cpp
index 714371af7..db6ebb1b9 100644
--- a/tests/unit/test_mac_frame.cpp
+++ b/tests/unit/test_mac_frame.cpp
@@ -747,13 +747,14 @@ void TestMacFrameAckGeneration(void)
     uint8_t     ie_data[6] = {0x04, 0x0d, 0x21, 0x0c, 0x35, 0x0c};
     Mac::CslIe *csl;
 
-    IgnoreError(ackFrame.GenerateEnhAck(receivedFrame, false, ie_data, sizeof(ie_data)));
+    SuccessOrQuit(ackFrame.GenerateEnhAck(receivedFrame, false, ie_data, sizeof(ie_data)));
+
     csl = reinterpret_cast<Mac::CslIe *>(ackFrame.GetHeaderIe(Mac::CslIe::kHeaderIeId) + sizeof(Mac::HeaderIe));
-    VerifyOrQuit(ackFrame.mLength == 23);
+    VerifyOrQuit(ackFrame.mLength == 25);
     VerifyOrQuit(ackFrame.GetType() == Mac::Frame::kTypeAck);
     VerifyOrQuit(ackFrame.GetSecurityEnabled());
     VerifyOrQuit(ackFrame.IsIePresent());
-    VerifyOrQuit(!ackFrame.IsDstPanIdPresent());
+    VerifyOrQuit(ackFrame.IsDstPanIdPresent());
     VerifyOrQuit(ackFrame.IsDstAddrPresent());
     VerifyOrQuit(!ackFrame.IsSrcAddrPresent());
     VerifyOrQuit(ackFrame.GetVersion() == Mac::Frame::kVersion2015);