An acoustic panel is a sound-absorbing panel used to mitigate background noise and reduce the reverberation and echo in a space. When we talk about an acoustic panel, we refer to it in its broadest sense including vertical and horizontal panels.
An acoustic board is a board made from sound absorbing materials, designed to provide sound insulation. Between two outer walls sound absorbing material is inserted and the wall is porous. Thus, when sound passes through an acoustic board, the intensity of sound is decreased.