a b s t r a c tFor many engineers and acousticians, the boundary element method (BEM) provides an invaluable tool in the analysis of complex problems. It is particularly well suited for the examination of acoustical problems within large domains. Unsurprisingly, the widespread application of the BEM continues to produce an academic interest in the methodology. New algorithms and techniques are still being proposed, to extend the functionality of the BEM, and to compute the required numerical tasks with greater accuracy and efficiency. However, for a given global error constraint, the actual computational accuracy that is required from the various numerical procedures is not often discussed. Within this context, this paper presents an investigation into the discretisation and computational errors that arise in the BEM for acoustic scattering. First, accurate routines to compute regular, weakly singular, and nearly weakly singular integral kernels are examined. These are then used to illustrate the effect of the requisite boundary discretisation on the global error. The effects of geometric and impedance singularities are also considered. Subsequently, the actual integration accuracy required to maintain a given global error constraint is established. Several regular and irregular scattering examples are investigated, and empirical parameter guidelines are provided.