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Effective non-Hermitian Hamiltonians are obtained to describe coherentperfect absorbing and lasing boundary conditions. PT -symmetry of theHamiltonians enables to design configurations which perfectly absorb atmultiple frequencies. Broadened and flat perfect absorption is predicted at theexceptional point of PT -symmetry breaking while, for a particular case,absorption is enhanced with the use of gain. The aforementioned phenomena areillustrated for acoustic scattering through Helmholtz resonators revealing howtailoring the non-Hermiticity of acoustic metamaterials leads to novelmechanisms for enhanced absorption.

Non-Hermitian Acoustic Metamaterials: the role of Exceptional Points in sound absorption