The accuracy of existing impedance boundary conditions is investigated, and new impedance boundary conditions are derived, for lined ducts with inviscid shear flow. The accuracy of the Ingard–Myers boundary condition is found to be poor. Matched asymptotic expansions are used to derive a boundary condition accurate to second order in the boundary layer thickness, which shows substantially increased accuracy for thin boundary layers when compared with both the Ingard–Myers boundary condition and its recent first-order correction. Closed-form approximate boundary conditions are also derived using a single Runge–Kutta step to solve an impedance Ricatti equation, leading to a boundary condition that performs reasonably even for thicker boundary layers. Surface modes and temporal stability are also investigated.</jats:p>