A Fourier series method is proposed for the acoustic analysis of a rectangular cavity with impedance boundary conditions arbitrarily specified on any of the walls. The sound pressure is expressed as the combination of a three-dimensional Fourier cosine series and six supplementary two-dimensional expansions introduced to ensure (accelerate) the uniform and absolute convergence (rate) of the series representation in the cavity including the boundary surfaces. The expansion coefficients are determined using the Rayleigh-Ritz method. Since the pressure field is constructed adequately smooth throughout the entire solution domain, the Rayleigh-Ritz solution is mathematically equivalent to what is obtained from a strong formulation based on directly solving the governing equations and the boundary conditions. To unify the treatments of arbitrary nonuniform impedance boundary conditions, the impedance distribution function on each specified surface is invariantly expressed as a double Fourier series expansion so that all the relevant integrals can be calculated analytically. The modal parameters for the acoustic cavity can be simultaneously obtained from solving a standard matrix eigenvalue problem instead of iteratively solving a nonlinear transcendental equation as in the existing methods. Several numerical examples are presented to demonstrate the effectiveness and reliability of the current method for various impedance boundary conditions, including nonuniform impedance distributions.