This session focuses on recent advances in the physics and engineering of acoustic metastructures governed by resonant and non-Hermitian effects. Topics include exceptional points, bound states in the continuum, Fano resonances, and loss- and gain-induced phenomena, alongside their realization in acoustic metamaterials and metasurfaces. Particular emphasis is placed on engineering solutions for advanced sound manipulation, including wave steering, asymmetric and adaptive responses, as well as practical approaches to noise suppression and sound absorption. Contributions spanning fundamental theory, numerical and computational design, and experimental demonstrations are welcome, particularly those that bridge fundamental concepts to real-world acoustic applications.