diff --git a/browser/brave_ads/analytics/p3a/brave_stats_helper_browsertest.cc b/browser/brave_ads/analytics/p3a/brave_stats_helper_browsertest.cc
index 02aa8028f477..514acbaa4592 100644
--- a/browser/brave_ads/analytics/p3a/brave_stats_helper_browsertest.cc
+++ b/browser/brave_ads/analytics/p3a/brave_stats_helper_browsertest.cc
@@ -10,7 +10,7 @@
 #include "base/test/metrics/histogram_tester.h"
 #include "brave/browser/brave_browser_process.h"
 #include "brave/components/brave_ads/core/public/prefs/pref_names.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/profiles/profile.h"
 #include "chrome/browser/profiles/profile_manager.h"
diff --git a/browser/brave_ads/application_state/background_helper/background_helper.cc b/browser/brave_ads/application_state/background_helper/background_helper.cc
index 8802acc949c2..e0d76540afc2 100644
--- a/browser/brave_ads/application_state/background_helper/background_helper.cc
+++ b/browser/brave_ads/application_state/background_helper/background_helper.cc
@@ -6,7 +6,7 @@
 #include "brave/components/brave_ads/browser/application_state/background_helper.h"
 
 #include "brave/browser/brave_ads/application_state/background_helper/background_helper_holder.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 namespace brave_ads {
 
diff --git a/browser/brave_ads/application_state/background_helper/background_helper_holder.cc b/browser/brave_ads/application_state/background_helper/background_helper_holder.cc
index 300a7d2ad7af..c5cb6e909682 100644
--- a/browser/brave_ads/application_state/background_helper/background_helper_holder.cc
+++ b/browser/brave_ads/application_state/background_helper/background_helper_holder.cc
@@ -7,7 +7,7 @@
 
 #include "base/no_destructor.h"
 #include "brave/components/brave_ads/browser/application_state/background_helper.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 #if BUILDFLAG(IS_ANDROID)
 #include "brave/browser/brave_ads/application_state/background_helper/background_helper_android.h"
diff --git a/browser/brave_ads/application_state/notification_helper/notification_helper.cc b/browser/brave_ads/application_state/notification_helper/notification_helper.cc
index 39e75efac64b..fe50782a1036 100644
--- a/browser/brave_ads/application_state/notification_helper/notification_helper.cc
+++ b/browser/brave_ads/application_state/notification_helper/notification_helper.cc
@@ -8,7 +8,7 @@
 #include "base/functional/bind.h"
 #include "base/no_destructor.h"
 #include "brave/browser/brave_ads/application_state/notification_helper/notification_helper_impl.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/notifications/notification_platform_bridge.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/brave_ads/tabs/ads_tab_helper.cc b/browser/brave_ads/tabs/ads_tab_helper.cc
index 0cb19c41d28e..e0dd6953228a 100644
--- a/browser/brave_ads/tabs/ads_tab_helper.cc
+++ b/browser/brave_ads/tabs/ads_tab_helper.cc
@@ -18,6 +18,7 @@
 #include "components/prefs/pref_service.h"
 #include "components/sessions/content/session_tab_helper.h"
 #include "components/sessions/core/session_id.h"
+#include "content/public/browser/media_player_id.h"
 #include "content/public/browser/navigation_handle.h"
 #include "content/public/browser/render_frame_host.h"
 #include "content/public/browser/web_contents.h"
@@ -51,12 +52,11 @@ std::string MediaPlayerUuid(const content::MediaPlayerId& id) {
 
 }  // namespace
 
-AdsTabHelper::AdsTabHelper(content::WebContents* web_contents)
+AdsTabHelper::AdsTabHelper(content::WebContents* const web_contents)
     : content::WebContentsObserver(web_contents),
       content::WebContentsUserData<AdsTabHelper>(*web_contents),
       session_id_(sessions::SessionTabHelper::IdForTab(web_contents)) {
   if (!session_id_.is_valid()) {
-    // Invalid session id instance.
     return;
   }
 
@@ -64,7 +64,6 @@ AdsTabHelper::AdsTabHelper(content::WebContents* web_contents)
       Profile::FromBrowserContext(web_contents->GetBrowserContext());
   ads_service_ = AdsServiceFactory::GetForProfile(profile);
   if (!ads_service_) {
-    // No-op if the ads service is unavailable.
     return;
   }
 
@@ -84,7 +83,7 @@ AdsTabHelper::~AdsTabHelper() {
 #endif
 }
 
-void AdsTabHelper::SetAdsServiceForTesting(AdsService* ads_service) {
+void AdsTabHelper::SetAdsServiceForTesting(AdsService* const ads_service) {
   CHECK_IS_TEST();
 
   ads_service_ = ads_service;
@@ -108,6 +107,7 @@ bool AdsTabHelper::UserHasOptedInToNotificationAds() const {
 }
 
 bool AdsTabHelper::IsVisible() const {
+  // The web contents must be visible and the browser must be active.
   return is_web_contents_visible_ && is_browser_active_.value_or(false);
 }
 
@@ -142,7 +142,7 @@ void AdsTabHelper::MaybeSetBrowserIsNoLongerActive() {
 }
 
 bool AdsTabHelper::IsNewNavigation(
-    content::NavigationHandle* navigation_handle) {
+    content::NavigationHandle* const navigation_handle) {
   CHECK(navigation_handle);
 
   return ui::PageTransitionIsNewNavigation(
@@ -150,7 +150,7 @@ bool AdsTabHelper::IsNewNavigation(
 }
 
 std::optional<int> AdsTabHelper::HttpStatusCode(
-    content::NavigationHandle* navigation_handle) {
+    content::NavigationHandle* const navigation_handle) {
   CHECK(navigation_handle);
 
   if (const net::HttpResponseHeaders* const response_headers =
@@ -198,11 +198,10 @@ void AdsTabHelper::MaybeNotifyBrowserDidResignActive() {
 }
 
 void AdsTabHelper::MaybeNotifyUserGestureEventTriggered(
-    content::NavigationHandle* navigation_handle) {
+    content::NavigationHandle* const navigation_handle) {
   CHECK(navigation_handle);
 
   if (!ads_service_) {
-    // No-op if the ads service is unavailable.
     return;
   }
 
@@ -225,7 +224,6 @@ void AdsTabHelper::MaybeNotifyUserGestureEventTriggered(
 
 void AdsTabHelper::MaybeNotifyTabDidChange() {
   if (!ads_service_) {
-    // No-op if the ads service is unavailable.
     return;
   }
 
@@ -273,8 +271,7 @@ void AdsTabHelper::MaybeNotifyTabHtmlContentDidChange() {
     // for Brave Rewards users. However, we must notify that the tab content has
     // changed with empty HTML to ensure that regular conversions are processed.
     return ads_service_->NotifyTabHtmlContentDidChange(
-        /*tab_id=*/session_id_.id(), redirect_chain_,
-        /*html=*/"");
+        /*tab_id=*/session_id_.id(), redirect_chain_, /*html=*/"");
   }
 
   // Only utilized for verifiable conversions, which requires the user to have
@@ -342,7 +339,12 @@ void AdsTabHelper::MaybeNotifyTabdidClose() {
 
 void AdsTabHelper::DidStartNavigation(
     content::NavigationHandle* navigation_handle) {
-  if (!ads_service_ || !navigation_handle->IsInPrimaryMainFrame()) {
+  if (!ads_service_) {
+    // No-op if the ads service is unavailable.
+    return;
+  }
+
+  if (!navigation_handle->IsInPrimaryMainFrame()) {
     return;
   }
 
@@ -360,7 +362,6 @@ void AdsTabHelper::DidStartNavigation(
 void AdsTabHelper::DidFinishNavigation(
     content::NavigationHandle* navigation_handle) {
   if (!ads_service_) {
-    // No-op if the ads service is unavailable.
     return;
   }
 
@@ -400,7 +401,6 @@ void AdsTabHelper::DidFinishNavigation(
 // have finished loading.
 void AdsTabHelper::DocumentOnLoadCompletedInPrimaryMainFrame() {
   if (!ads_service_) {
-    // No-op if the ads service is unavailable.
     return;
   }
 
diff --git a/browser/brave_ads/tabs/ads_tab_helper.h b/browser/brave_ads/tabs/ads_tab_helper.h
index 2da062be5632..b3e053b1a79a 100644
--- a/browser/brave_ads/tabs/ads_tab_helper.h
+++ b/browser/brave_ads/tabs/ads_tab_helper.h
@@ -14,9 +14,8 @@
 #include "base/memory/raw_ptr.h"
 #include "base/memory/weak_ptr.h"
 #include "base/values.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 #include "components/sessions/core/session_id.h"
-#include "content/public/browser/media_player_id.h"
 #include "content/public/browser/web_contents_observer.h"
 #include "content/public/browser/web_contents_user_data.h"
 
@@ -27,6 +26,10 @@
 class Browser;
 class GURL;
 
+namespace content {
+struct MediaPlayerId;
+}  // namespace content
+
 namespace brave_ads {
 
 class AdsService;
@@ -37,7 +40,7 @@ class AdsTabHelper : public content::WebContentsObserver,
 #endif
                      public content::WebContentsUserData<AdsTabHelper> {
  public:
-  explicit AdsTabHelper(content::WebContents*);
+  explicit AdsTabHelper(content::WebContents* const);
   ~AdsTabHelper() override;
 
   AdsTabHelper(const AdsTabHelper&) = delete;
@@ -45,7 +48,7 @@ class AdsTabHelper : public content::WebContentsObserver,
 
   AdsService* ads_service() { return ads_service_; }
 
-  void SetAdsServiceForTesting(AdsService* ads_service);
+  void SetAdsServiceForTesting(AdsService* const ads_service);
 
  private:
   friend class content::WebContentsUserData<AdsTabHelper>;
@@ -60,12 +63,12 @@ class AdsTabHelper : public content::WebContentsObserver,
 
   // Returns 'false' if the navigation was a back/forward navigation or a
   // reload, otherwise 'true'.
-  bool IsNewNavigation(content::NavigationHandle* navigation_handle);
+  bool IsNewNavigation(content::NavigationHandle* const navigation_handle);
 
   // NOTE: DO NOT use this method before the navigation commit as it will return
   // null. It is safe to use from `WebContentsObserver::DidFinishNavigation()`.
   std::optional<int> HttpStatusCode(
-      content::NavigationHandle* navigation_handle);
+      content::NavigationHandle* const navigation_handle);
 
   bool IsErrorPage(int http_status_code) const;
 
@@ -77,7 +80,7 @@ class AdsTabHelper : public content::WebContentsObserver,
   void MaybeNotifyBrowserDidResignActive();
 
   void MaybeNotifyUserGestureEventTriggered(
-      content::NavigationHandle* navigation_handle);
+      content::NavigationHandle* const navigation_handle);
 
   void MaybeNotifyTabDidChange();
 
diff --git a/browser/ui/views/brave_ads/notification_ad_popup_widget.cc b/browser/ui/views/brave_ads/notification_ad_popup_widget.cc
index c7be3d9143cf..9a09e68598b4 100644
--- a/browser/ui/views/brave_ads/notification_ad_popup_widget.cc
+++ b/browser/ui/views/brave_ads/notification_ad_popup_widget.cc
@@ -8,7 +8,7 @@
 #include <utility>
 
 #include "brave/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_feature.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 #include "ui/gfx/geometry/rect.h"
 #include "ui/native_theme/native_theme.h"
 #include "ui/views/widget/widget_delegate.h"
diff --git a/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_constants.h b/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_constants.h
index 6dd427fa9066..f06ea6efd07f 100644
--- a/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_constants.h
+++ b/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_constants.h
@@ -6,7 +6,7 @@
 #ifndef BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_AD_UNITS_NOTIFICATION_AD_CUSTOM_NOTIFICATION_AD_CONSTANTS_H_
 #define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_AD_UNITS_NOTIFICATION_AD_CUSTOM_NOTIFICATION_AD_CONSTANTS_H_
 
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 namespace brave_ads {
 
diff --git a/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_feature.h b/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_feature.h
index 4dff1d60d8ca..db8ba9a1eeeb 100644
--- a/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_feature.h
+++ b/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_feature.h
@@ -11,7 +11,7 @@
 #include "base/feature_list.h"
 #include "base/metrics/field_trial_params.h"
 #include "brave/components/brave_ads/browser/ad_units/notification_ad/custom_notification_ad_constants.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 namespace brave_ads {
 
diff --git a/components/brave_ads/browser/ads_service_impl.cc b/components/brave_ads/browser/ads_service_impl.cc
index 43c2128d6ace..5d44688eee3d 100644
--- a/components/brave_ads/browser/ads_service_impl.cc
+++ b/components/brave_ads/browser/ads_service_impl.cc
@@ -59,7 +59,7 @@
 #include "brave/components/l10n/common/prefs.h"
 #include "brave/components/ntp_background_images/common/pref_names.h"
 #include "brave/components/services/bat_ads/public/interfaces/bat_ads.mojom.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 #include "components/prefs/pref_service.h"
 #include "content/public/browser/browser_context.h"
 #include "mojo/public/cpp/bindings/callback_helpers.h"
diff --git a/components/brave_ads/browser/ads_service_impl.h b/components/brave_ads/browser/ads_service_impl.h
index 756519b7ab06..7b1a7167f8f7 100644
--- a/components/brave_ads/browser/ads_service_impl.h
+++ b/components/brave_ads/browser/ads_service_impl.h
@@ -62,8 +62,8 @@ class AdsTooltipsDelegate;
 class BatAdsServiceFactory;
 class Database;
 class DeviceId;
-struct NewTabPageAdInfo;
 class ResourceComponent;
+struct NewTabPageAdInfo;
 
 class AdsServiceImpl final : public AdsService,
                              public bat_ads::mojom::BatAdsClient,
@@ -480,7 +480,6 @@ class AdsServiceImpl final : public AdsService,
 
   mojo::Receiver<bat_ads::mojom::BatAdsObserver> bat_ads_observer_receiver_{
       this};
-
   mojo::Remote<bat_ads::mojom::BatAdsService> bat_ads_service_remote_;
   mojo::AssociatedReceiver<bat_ads::mojom::BatAdsClient>
       bat_ads_client_associated_receiver_;
diff --git a/components/brave_ads/core/internal/common/platform/platform_helper.cc b/components/brave_ads/core/internal/common/platform/platform_helper.cc
index 610254fdf639..565133504378 100644
--- a/components/brave_ads/core/internal/common/platform/platform_helper.cc
+++ b/components/brave_ads/core/internal/common/platform/platform_helper.cc
@@ -6,7 +6,7 @@
 #include "brave/components/brave_ads/core/internal/common/platform/platform_helper.h"
 
 #include "base/check_is_test.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 #if BUILDFLAG(IS_ANDROID)
 #include "brave/components/brave_ads/core/internal/common/platform/platform_helper_android.h"
 #elif BUILDFLAG(IS_IOS)
diff --git a/components/brave_ads/core/internal/creatives/notification_ads/notification_ad_manager.cc b/components/brave_ads/core/internal/creatives/notification_ads/notification_ad_manager.cc
index 6d8e1e1727c7..2403c80c5706 100644
--- a/components/brave_ads/core/internal/creatives/notification_ads/notification_ad_manager.cc
+++ b/components/brave_ads/core/internal/creatives/notification_ads/notification_ad_manager.cc
@@ -15,7 +15,7 @@
 #include "brave/components/brave_ads/core/public/ad_units/notification_ad/notification_ad_value_util.h"
 #include "brave/components/brave_ads/core/public/ads_client/ads_client.h"
 #include "brave/components/brave_ads/core/public/prefs/pref_names.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 #if BUILDFLAG(IS_ANDROID)
 #include "brave/components/brave_ads/core/internal/application_state/browser_util.h"
diff --git a/components/brave_ads/core/internal/flags/flag_constants.h b/components/brave_ads/core/internal/flags/flag_constants.h
index 79085fd7b591..bb7cd7a9e3ba 100644
--- a/components/brave_ads/core/internal/flags/flag_constants.h
+++ b/components/brave_ads/core/internal/flags/flag_constants.h
@@ -7,7 +7,7 @@
 #define BRAVE_COMPONENTS_BRAVE_ADS_CORE_INTERNAL_FLAGS_FLAG_CONSTANTS_H_
 
 #include "brave/components/brave_ads/core/mojom/brave_ads.mojom.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 namespace brave_ads {
 
diff --git a/components/brave_ads/core/public/ad_units/notification_ad/notification_ad_constants.h b/components/brave_ads/core/public/ad_units/notification_ad/notification_ad_constants.h
index 0f3b004c5385..d7dbb259cde9 100644
--- a/components/brave_ads/core/public/ad_units/notification_ad/notification_ad_constants.h
+++ b/components/brave_ads/core/public/ad_units/notification_ad/notification_ad_constants.h
@@ -9,7 +9,7 @@
 #include <cstdint>
 
 #include "base/time/time.h"
-#include "build/build_config.h"  // IWYU pragma: keep
+#include "build/build_config.h"
 
 namespace brave_ads {
 
diff --git a/ios/browser/api/ads/brave_ads.mm b/ios/browser/api/ads/brave_ads.mm
index 5d53baf59b77..4f9780fd8169 100644
--- a/ios/browser/api/ads/brave_ads.mm
+++ b/ios/browser/api/ads/brave_ads.mm
@@ -1738,7 +1738,7 @@ - (void)notifyTabTextContentDidChange:(NSInteger)tabId
   const std::vector<GURL> urls = [self GURLsWithNSURLs:redirectChain];
 
   adsClientNotifier->NotifyTabTextContentDidChange(
-      (int32_t)tabId, urls, base::SysNSStringToUTF8(text));
+      static_cast<int32_t>(tabId), urls, base::SysNSStringToUTF8(text));
 }
 
 - (void)notifyTabHtmlContentDidChange:(NSInteger)tabId
@@ -1751,18 +1751,20 @@ - (void)notifyTabHtmlContentDidChange:(NSInteger)tabId
   const std::vector<GURL> urls = [self GURLsWithNSURLs:redirectChain];
 
   adsClientNotifier->NotifyTabHtmlContentDidChange(
-      (int32_t)tabId, urls, base::SysNSStringToUTF8(html));
+      static_cast<int32_t>(tabId), urls, base::SysNSStringToUTF8(html));
 }
 
 - (void)notifyTabDidStartPlayingMedia:(NSInteger)tabId {
   if (adsClientNotifier != nil) {
-    adsClientNotifier->NotifyTabDidStartPlayingMedia((int32_t)tabId);
+    adsClientNotifier->NotifyTabDidStartPlayingMedia(
+        static_cast<int32_t>(tabId));
   }
 }
 
 - (void)notifyTabDidStopPlayingMedia:(NSInteger)tabId {
   if (adsClientNotifier != nil) {
-    adsClientNotifier->NotifyTabDidStopPlayingMedia((int32_t)tabId);
+    adsClientNotifier->NotifyTabDidStopPlayingMedia(
+        static_cast<int32_t>(tabId));
   }
 }
 
@@ -1779,8 +1781,9 @@ - (void)notifyTabDidChange:(NSInteger)tabId
 
   const bool isVisible = isSelected && [self isBrowserActive];
 
-  adsClientNotifier->NotifyTabDidChange((int32_t)tabId, urls, isNewNavigation,
-                                        isRestoring, isVisible);
+  adsClientNotifier->NotifyTabDidChange(static_cast<int32_t>(tabId), urls,
+                                        isNewNavigation, isRestoring,
+                                        isVisible);
 }
 
 - (void)notifyTabDidLoad:(NSInteger)tabId
@@ -1789,12 +1792,13 @@ - (void)notifyTabDidLoad:(NSInteger)tabId
     return;
   }
 
-  adsClientNotifier->NotifyTabDidLoad((int32_t)tabId, (int32_t)httpStatusCode);
+  adsClientNotifier->NotifyTabDidLoad(static_cast<int32_t>(tabId),
+                                      static_cast<int32_t>(httpStatusCode));
 }
 
 - (void)notifyDidCloseTab:(NSInteger)tabId {
   if (adsClientNotifier != nil) {
-    adsClientNotifier->NotifyDidCloseTab((int32_t)tabId);
+    adsClientNotifier->NotifyDidCloseTab(static_cast<int32_t>(tabId));
   }
 }