Polyurethane foam as an important sound absorption material is limited by the poor flame resistances in building field, but the modifications of flame resistances tend to have adverse effects on the sound absorption performance. Herein, dibutyltin dilaurate and triethylenediamine are used simultaneously as catalysts, and four new types of flame retardant polyether polyols (FPMPO) are synthesized and combined with modified expanded graphite (PEG) to prepare the flame resistance flexible polyurethane foam (FFPUF) by one-step method. The results show that the combination of the two catalysts can control the cell structure of FFPUF availably for sound absorption. The FPMPO have little negative influence on the cell morphology and the sound absorption performance of FFPUF, but the increase of flame resistances is finite due to the limited amount of FPMPO. In order to improve the flame retardant properties further, the FPMPO and the PEG are combined in the modification. Benefitting by the effective control structure and the modification with composite flame retardant, the FFPUF shows excellent sound absorption and flame retardant properties. The LOI value of FFPUF is 33.4 and the vertical burning level reaches V-0, and the average sound absorption coefficient maintains 0.68 in the 800-6300 Hz range.