Acoustic emission (AE) is a very important tool to study the cracking process and to evaluate the integrity of structures. The numerical simulation on AE activities is helpful for us to explain the AE data observed during the AE test of concrete and to therefore clarify the associated failure mechanism. Based on the knowledge that the AE events of concrete under external loading are closely related to its internal damage, it becomes possible for us to simulate these AE activities of concrete at meso-level with a numerical tool. In this paper, a numerical model is used to simulate the AE activities of mortar and concrete beams under three-point bending. Based on numerical simulation, the load–displacement curves and corresponding AE activities of mortar and concrete specimens are obtained and are calibrated against the corresponding experimental results. Subsequently, this numerical model is utilized to simulate the AE activities of mortar specimen when it is subjected to cyclic loading, and the Kaiser effect of AE is reproduced.