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Roku SDK Documentation : Audio and Video Support
https://sdkdocs-archive.roku.com/Audio-and-Video-Support_3737490.html#:~:text=Roku%20officially%20supports%20the%20following%20media%20formats%3A%201,4%20Streaming%20protocols%3A%20HLS%2FCMAF%20%2C%20Smooth%20%2C%20DASH
Which codecs are passed-through by Roku Media Play ...
https://community.roku.com/t5/Channel-Issues-Questions/Which-codecs-are-passed-through-by-Roku-Media-Player/td-p/500496
When digital audio is set to Auto, it should tell you what audio codecs the TV is telling the Roku that it can decode. rokudale I've tried lots of different combinations of audio settings, right now it's at Audio Mode="Auto (Stereo)" and HDMI="auto detect"
My Roku Ultra refuse to play the audio of some MKV ...
https://community.roku.com/t5/Playback-Issues-Audio-Video-Power/My-Roku-Ultra-refuse-to-play-the-audio-of-some-MKV-video-files/td-p/658457/page/4
No Roku supports either audio codec, so you won't hear anything from those codecs. As to AV1, I have no doubt it's coming. I don't know if it can be supported with a software update, or if it's hardware dependent. The latest Ultra (4800) already has AV1 support in the MP4 and MKV containers. Dan Roku Community Streaming Expert
How to Fix Roku MKV No Sound Problem and Play MKV …
https://www.videoconverterfactory.com/tips/roku-mkv.html
Set the Output Audio Codec as AC3 To play MKV on Roku, click on the Parameter Settings button below the format profile. In the new pop-up window, go to the Audio settings section, open the Audio Encoder drop-down list, and select AC3. Then choose 6 channels under the Channel drop-down list. Click on OK to save the changes. Tips.
Stream Any Video and Audio Format to Roku (4) - iFastime
http://www.ifastime.com/stream-any-format-to-roku-4.html
However, Roku just plays the MP4 files with H.264 video codec and AAC audio. Roku fails to play MP4 files with other codec. Click the Settings icon to set the correct video, audio codecs. 3. Begin the Roku (4) video/audio conversion Hit the "Start conversion" button to start converting videos to Roku (4) for playback.
ATSC 3.0 is coming - Roku Community
https://community.roku.com/t5/Channel-Issues-Questions/ATSC-3-0-is-coming/td-p/759256
First, in case you weren't aware, the ATSC 3.0 standard requires using Dolby AC-4 as the audio codec. There's only one Roku that supports that codec, which is the Ultra 4800. Any other 4K Roku will display the video but no audio is available.
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