Exceptional points are spectral singularities in non-Hermitian systems at which two or more eigenvalues and their corresponding eigenvectors simultaneously coalesce. Originating from quantum theory, exceptional points have attracted significant attention in optics and photonics because their emergence in systems with nonconservative gain and loss elements can give rise to many counterintuitive phenomena. Metasurfaces - two-dimensional artificial electromagnetic materials structured at the subwavelength scale - can provide a versatile platform for exploring such non-Hermitian phenomena through the addition of dissipation and amplification within their unit cells. These concepts enable a wide range of exotic phenomena, including unidirectional propagation, adiabatic mode conversion, and ultrasensitive measurements, which can be harnessed for technological applications. In this article, we review the recent advances in exceptional-point and non-Hermitian metasurfaces. We introduce the basic theory of exceptional point and non-Hermiticity in metasurfaces, highlight important achievements and applications, and discuss the future opportunities of non-Hermitian metasurfaces from basic science to emerging technologies.