Mathematics will continue to underpin acoustics and there is a need for more work to solve specific mathematical and numerical problems in acoustics using, advanced analysis, machine learning and AI. There is a need to develop a unified mathematical theory for all aspects of acoustic environments at all scales, particularly for the underwater world. There should be higher emphasis on the underpinning common challenges in mathematical and physical acoustics. There is a need for a unified mathematical theory for all aspects of acoustic environments at all scales to include all acoustic phenomena, such as propagation through and within bounded and complex media which may be nonlinear and viscoelastic.