FLAC, both, embedded in the Ogg container or in its native container format is supported for applications where lossless compression is required, for example projects where a file has to be edited multiple times.
To convert your audio to one of the allowed formats, you can use most video converters, they can also handle audio without video or extract audio from video. The command line tool ffmpeg is available for various operating systems and internally used by many tools with a graphical user interface. On Linux check out OggConvert.
Creating and editing audioEdit
When recording sounds or spoken samples with your own equipment please take care of the following aspects. Make sure to eliminate all background noises. Though, it is possible to remove unwanted noise from the audio stream afterwards, it is better to minimize your editing work. Furthermore, it is advised to use a high quality microphone. Built in hardware microphones, especially those from laptops, are considered to produce low quality recordings which include clipping, noise and therefore a low SNR.
Audacity is not only able to record audio, but also offers a multi platform editing tool for an unlimited number of audio streams.
A note about copyrightEdit
Uploaders must ensure they have gathered all rights necessary, including but not limited to recording rights, rights by the interpret(s), by the composer and of the lyricist, whenever applicable. These individual rights should be specified separately on each file description page of audio and video files.
Copyright collecting agencies represent the usage rights stemming from authors' rights for works of their members. Often authors are forced to transfer exclusive usage rights for all their works to the agency as required by the statute of the collecting agency, and even the authors themselves need the agency's permission to publish their own work under a free license as a consequence. Most huge agencies will not grant permission for Wikimedia Commons acceptable licenses.