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Isogeometric Analysis (IGA), which tries to bridge the gap between Computer Aided Engineering (CAE) and Computer Aided Design (CAD), has been widely proposed in recent research. According to the concept of IGA, this work develops a boundary element method (BEM) using non-Uniform Rational B-Splines (NURBS) as basis functions for the 2D half-space acoustic problems with absorbing boundary condition. Fast multipole method (FMM) is applied to accelerate the solution of an isogeometric BEM (IGA-BEM). Several examples are tested and it is shown that this advancement on isogeometric fast multipole boundary element method improves the accuracy of simulations.