m4a is an accepted file type, so I expected to be able to upload it. It's possible still to upload the file to the media library and then choose the file from the media library within the audio block.
I received error warning "file-name.m4a: Sorry, this file type is not permitted for security reasons.".

Discovered from user in chat #8569345
@brookewp I don't think this is a Gutenberg-specific issue, but m4a uploads are failing on core WordPress which has been reported here https://core.trac.wordpress.org/ticket/45615#comment:60
I assume the error you have indicated happens on classic/Calypso editor as well, right?
@arunsathiya - I've tested in classic/calypso without error. It opens happens in gutenberg. Here's an example of classic: http://cld.wthms.co/0Xq8vh
Just tested on .com in block editor and it worked without error, I'll close this now.