At the era of powerful computers, it’s tempting to employ finite element models early in the design phase of a device. However, especially for MEMS devices, the dimensional ratios and short wavelengths compared to the device’s dimensions, along with the involvement of multiple physics, can necessitate complex and computationally intensive models, making them impractical for optimization processes. Hence, reduced order models, like the lumped element model, are often preferred as they accurately represent complex system behavior within a defined frequency range. This review explores the use of lumped element models and their corresponding electrical equivalent circuits for simulating MEMS electro-acoustic devices, offering insights into their diverse applications within this specific domain.