from the Help
“Sound Formats
The following native sample sizes (with arbitrary sampling rate) are supported for sound files:
8, 16 and 24-bit
WAV Import
Only uncompressed WAV files are supported.
Markers included in the WAV files are imported into CINEMA 4D.
AIFF-Import
Uncompressed Mac sound files are also supported.
QuickTime
Furthermore, all sound files with formats other than those listed above and available in QuickTime can be played back if QuickTime is installed, i.e., *.mp3 and *.aac files.
Internally, these will be converted to 44.1kHz in 16-bit and saved within the Project file.”