Acoustic metasurfaces are at the frontier of acoustic functional material research owing to their advanced capabilities of wave manipulation at an acoustically vanishing size. Despite significant progress in the last decade, conventional acoustic metasurfaces are still fundamentally limited by their underlying physics and design principles. First, conventional metasurfaces assume that unit cells are decoupled and therefore treat them individually during the design process. Owing to diffraction, however, the non-locality of the wave field could strongly affect the efficiency and even alter the behavior of acoustic metasurfaces. Additionally, conventional acoustic metasurfaces operate by modulating the phase and are typically treated as lossless systems. Due to the narrow regions in acoustic metasurfaces' subwavelength unit cells, however, losses are naturally present and could compromise the performance of acoustic metasurfaces. While the conventional wisdom is to minimize these effects, a counter-intuitive way of thinking has emerged, which is to harness the non-locality as well as loss for enhanced acoustic metasurface functionality. This has led to a new generation of acoustic metasurface design paradigm that is empowered by non-locality and non-Hermicity, providing new routes for controlling sound using the acoustic version of 2D materials.

This review details the progress of non-local and non-Hermitian acoustic metasurfaces, providing an overview of the recent acoustic metasurface designs and discussing the critical role of non-locality and loss in acoustic metasurfaces. We further outline the synergy between non-locality and non-Hermiticity, and delineate the potential of using non-local and non-Hermitian acoustic metasurfaces as a new platform for investigating exceptional points (EPs), the hallmark of non-Hermitian physics. Finally, the current challenges and future outlook for this burgeoning field are discussed.