Acoustic liners are used extensively in engineering applications, particularly in aero-engines and automotive exhaust systems. In this paper, a flow impedance boundary conditions is introduced into the wave expansion method with the aim of providing an efficient methodology for computing the acoustic propagation through a lined duct with flow. For a potential flow, the boundary layer and the lined wall are included in the discretisation scheme by the Myers flow impedance boundary condition. The acoustic propagation through a flow impedance tube is computed in order to validate the implementation of the impedance boundary condition in this scheme. The results show that this computationally light methodology provides generally good agreement with the experimental data.