An acoustic panel for an aircraft nacelle includes, from a central axis of the nacelle to the exterior thereof, a resistive skin perforated with sound-absorbing micro-perforations, a first attenuation stage, a septum perforated with holes, a second attenuation stage, and a back skin configured to provide the mechanical strength of the acoustic panel. The septum is a planar wall having a thickness greater than that of the resistive skin, preferably greater than 4 mm. Such a panel is configured to attenuate several frequency ranges one of which being a low-frequency range, while optimizing the weight, the cost and the air intake functions. The thickness of the septum, the dimensions of the holes in the septum, the OAR of the septum and the height of the second attenuation stage are adjusted to match the mean attenuated low frequency to the vibration frequency of the aircraft engine.