The ’Bit-matched’ feature is available in Audio Creation mode only. When you disable the feature, you can select the sample rate to 44.1/ 48/ 88.2/ 96kHz in AC mode.

The sample rates is supported up to 24/192kHz in 2ch stereo sound. However, if you set activate the Dolby Digital Live, the sample rate is fixed to 48kHz.

In other modes, you cannot select the sample rate.

Fixed sample rate in Game mode : 48kHz

Fixed sample rate in Entertainment mode : 96kHz