Just saw this camera: http://vuze.camera/ and it says "Audio format AAC". I recall AAC was not supported not too long ago, so I am wondering if that's still the case and if it is, when is AAC audio support is coming to Gear VR (not sure if AAC is supported on PC).
I assume you're asking about Oculus video, that is no longer owned by the Audio SDK team. For information about Oculus Video refer to this post: https://forums.oculus.com/developer/discussion/48694/audio-for-360-videos-for-oculus-video#latest