  Exceptional points (EPs) have been widely studied in quantum mechanics,
condensed matter physics, optics and photonics. However, their potential in
acoustics has only recently been recognized due to the rapid development of
acoustic metamaterials. This paper proposes a method for achieving EP
conditions in acoustic resonators by lowering their symmetry and enabling
resonant mode interaction. The formation of EPs is predicted through direct
numerical simulation supported by coupled mode theory and resonant state
expansion. These findings have significant implications for the design and
optimization of acoustic metamaterials for applications such as acoustic
sensing and noise reduction.
