This is a file format component built on top of AVFormat.

The area of macOS surrounding AudioFileComponents is very badly documented, especially with regard to where this component belongs etc.
This project may serve as an example: https://sourceforge.net/projects/coreaudio-flac/

The goal is to support formats specified here: https://developer.apple.com/library/archive/documentation/MusicAudio/Conceptual/CoreAudioOverview/SupportedAudioFormatsMacOSX/SupportedAudioFormatsMacOSX.html