This paper concerns the finite element simulation of the diffraction of a time-harmonic acoustic wave in the presence of an arbitrary mean flow. Considering the equation for the perturbation of displacement (due to Galbrun), we derive a low-Mach number formulation of the problem which is proved to be of Fredholm type and is therefore well suited for discretization by classical Lagrange finite elements. Numerical experiments are done in the case of a potential flow for which an exact approach is available, and a good agreement is observed.