The following file formats are supported:

• Audio: mp3
  A great example on how to use an audio source can be found here: https://help.scopear.com/hc/en-us/community/posts/22512702550029-Create-Authoring-Immersive-Video-and-Audio-playback 
• Video: mp4

Others:

• Image: png, jpg, jpeg
• Document: html, doc, docx, pdf, xls, xlsx