All Oculus Quest developers MUST PASS the concept review prior to gaining publishing access to the Quest Store and additional resources. Submit a concept document for review as early in your Quest application development cycle as possible. For additional information and context, please see Submitting Your App to the Oculus Quest Store.
A VR audio system is designed to give users a sense of space and depth, enhancing the VR experience of presence.
Audio accessories must not detract from the visual user experience provided by the headset. All measurements in this document account for a worst case 16 Ω load. The impedance supported for the headset range from 16Ω to 10kΩ.
This drawing details the audio mating features on the headset, using the Rift On-Ear Headphones as an example.

Due to possible interference with tracking, no audio module can be greater than:
Note: In Ear Modules (IEMs) do not have any interference issues with tracking. The above requirements are for large on-ear or over-the-ear headphones.
All measurements in this document account for a worst case 16 Ω load. The impedance supported for the headset range from 16Ω to 10kΩ. Adjust as needed.