diff --git a/Formula/numpy@1.26.4_py310.rb b/Formula/numpy@1.26.4_py310.rb
new file mode 100644
index 00000000..e98c7cd0
--- /dev/null
+++ b/Formula/numpy@1.26.4_py310.rb
@@ -0,0 +1,128 @@
+class NumpyAT1264Py310 < Formula
+  include Language::Python::Virtualenv
+  desc "Package for scientific computing with Python"
+  homepage "https://www.numpy.org/"
+  license "BSD-3-Clause"
+  head "https://github.com/numpy/numpy.git", branch: "main"
+
+  stable do
+    url "https://files.pythonhosted.org/packages/65/6e/09db70a523a96d25e115e71cc56a6f9031e7b8cd166c1ac8438307c14058/numpy-1.26.4.tar.gz"
+    sha256 "2a02aba9ed12e4ac4eb3ea9421c420301a0c6460d9830d74a9df87efa4912010"
+
+    depends_on "python-setuptools" => :build
+  end
+
+  keg_only :versioned_formula
+
+  depends_on "gcc" => :build # for gfortran
+  depends_on "libcython" => :build
+  depends_on "meson" => :build
+  depends_on "ninja" => :build
+  depends_on "python@3.10" => [:build, :test]
+  depends_on "openblas" if OS.linux?
+
+  # NOTE: `brew update-python-resources` check for outdated py resources
+  fails_with gcc: "5"
+
+  resource "meson-python" do
+    url "https://files.pythonhosted.org/packages/a2/3b/276b596824a0820987fdcc7721618453b4f9a8305fe20b611a00ac3f948e/meson_python-0.15.0.tar.gz"
+    sha256 "fddb73eecd49e89c1c41c87937cd89c2d0b65a1c63ba28238681d4bd9484d26f"
+  end
+
+  resource "tomli" do
+    url "https://files.pythonhosted.org/packages/c0/3f/d7af728f075fb08564c5949a9c95e44352e23dee646869fa104a3b2060a3/tomli-2.0.1.tar.gz"
+    sha256 "de526c12914f0c550d15924c62d72abc48d6fe7364aa87328337a31007fe8a4f"
+  end
+
+  resource "packaging" do
+    url "https://files.pythonhosted.org/packages/ee/b5/b43a27ac7472e1818c4bafd44430e69605baefe1f34440593e0332ec8b4d/packaging-24.0.tar.gz"
+    sha256 "eb82c5e3e56209074766e6885bb04b8c38a0c015d0a30036ebe7ece34c9989e9"
+  end
+
+  resource "pyproject-metadata" do
+    url "https://files.pythonhosted.org/packages/38/af/b0e6a9eba989870fd26e10889446d1bec2e6d5be0a1bae2dc4dcda9ce199/pyproject-metadata-0.7.1.tar.gz"
+    sha256 "0a94f18b108b9b21f3a26a3d541f056c34edcb17dc872a144a15618fed7aef67"
+  end
+
+  resource "cython" do
+    url "https://files.pythonhosted.org/packages/0e/17/c5b026cea7a634ee3b8950a7be16aaa49deeb3b9824ba5e81c13ac26f3c4/Cython-3.0.9.tar.gz"
+    sha256 "a2d354f059d1f055d34cfaa62c5b68bc78ac2ceab6407148d47fb508cf3ba4f3"
+  end
+
+  def python3
+    "python3.10"
+  end
+
+  def install
+    virtualenv_install_with_resources using: "python@3.10"
+
+    # Prepend the installation path of mesonpy to PYTHONPATH
+    ENV.prepend_path "PYTHONPATH", libexec/"lib/python3.10/site-packages"
+    ENV.prepend_path "PATH", Formula["libcython"].opt_libexec/"bin"
+
+    # NOTE: https://stackoverflow.com/a/69869531/708807
+    if OS.mac?
+      config = <<~EOS
+        [accelerate]
+        libraries = Accelerate, vecLib
+      EOS
+
+      Pathname("site.cfg").write config
+    end
+
+    site_packages = Language::Python.site_packages(python3)
+    ENV.prepend_path "PYTHONPATH", Formula["libcython"].opt_libexec/site_packages
+
+    if OS.mac?
+      ENV["NPY_LAPACK_ORDER"] = "accelerate"
+      system python3, "setup.py", "build"
+      # system python3, "setup.py", "--help-commands"
+      # system python3, "setup.py", "install", "--help"
+      system python3, "setup.py", "install",
+        "--prefix=#{prefix}", \
+        "--install-lib=#{lib}/python3.10/site-packages", \
+        "--install-scripts=#{prefix}"
+    else
+      system python3, "-m", "pip", "install", *std_pip_args, ".",
+        "-Csetup-args=-Dblas=openblas",
+        "-Csetup-args=-Dlapack=openblas"
+    end
+  end
+
+  def post_install
+    # explicitly set python version
+    python_version = "3.10"
+
+    # Unlink the existing .pth file to avoid reinstall issues
+    pth_file = lib/"python#{python_version}/numpy.pth"
+    pth_file.unlink if pth_file.exist?
+
+    ohai "Creating .pth file for numpy@1.26.4_py310 module"
+    # write the .pth file to the parent dir of site-packages
+    (lib/"python#{python_version}/numpy.pth").write <<~EOS
+      import site; site.addsitedir('#{lib}/python#{python_version}/site-packages/')
+    EOS
+  end
+
+  def caveats
+    <<~EOS
+      1. this is a versioned formula specifically setup  to work with
+         the homebrew-freecad tap.
+
+      2. to use the numpy python module the fc_bundle needs to be installed
+
+      3. on macos this python module is built against the apple accelerate.framework
+    EOS
+  end
+
+  test do
+    ENV.append_path "PYTHONPATH", Formula["numpy@1.26.4_py310"].opt_prefix/Language::Python.site_packages(python3)
+
+    system Formula["python@3.10"].opt_bin/"python3.10", "-c", <<~EOS
+      import numpy as np
+      t = np.ones((3,3), int)
+      assert t.sum() == 9
+      assert np.dot(t, t).sum() == 27
+    EOS
+  end
+end
diff --git a/audit_exceptions/python_versions_allowlist.json b/audit_exceptions/python_versions_allowlist.json
deleted file mode 100644
index 64ec3843..00000000
--- a/audit_exceptions/python_versions_allowlist.json
+++ /dev/null
@@ -1,3 +0,0 @@
-[
-  "freecad@0.20.2_py310"
-]