Unity Audio Source can be shared between players using AXRPAudioSource component.
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Add AXRPAudioSource component to a Unity Audio Source.

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Call AXRPAudioSource methods to control playback of the audio source.

AXRPAudioSource.Play()
AXRPAudioSource.Pause()
AXRPAudioSource.Stop()
Getting Started
System Requirements
Quick Start
Explore Demo Scene
Programming Guide
Create Avatar
Set Places
Handle Player Input
Share Animator
Share Video Player
Share Timeline
Share Audio Source
Share Game Object Movement
Share Data
Show Data
Create Trigger Volume
Show Game Object To Only Some Players
Instantiate From Prefab
Move Between Scenes
Make Display
Programming Guide In Depth
onAirXR Playground Technical Overview
Avatar & Avatar Selector