Not able to write AAC audio with 96 kHz sample rate using AVAudioRecorder or Extended audio file services

Not able to record audio in AAC format with 96 kHz sample rate using AVAudioRecorder or Extended Audio File services with 96 kHz input audio from input device. The audio recording settings used are

    let settings: [String: Any] = [
        AVFormatIDKey: Int(kAudioFormatMPEG4AAC),
        AVSampleRateKey: sampleRate
        AVNumberOfChannelsKey: 1
        AVEncoderAudioQualityKey: AVAudioQuality.high.rawValue
]

When tried using AVAudioEngine using AVAudioFile,

AVAudioFile(forWriting: fileURL, // file extension .m4a                                                    settings: fileSettings,
commonFormat: AVAudioCommonFormat.pcmFormatFloat32,                                               interleaved: interleaved) else { return }

got error

CodecConverterFactory.cpp:977   unable to select compatible encoder sample rate

   AudioConverter.cpp:1017  Failed to create a new in process converter -> from  1 ch,  96000 Hz, Float32 to  1 ch,  96000 Hz, aac  (0x00000000) 0 bits/channel, 0 bytes/packet, 0 frames/packet, 0 bytes/frame, with status 1718449215
Not able to write AAC audio with 96 kHz sample rate using AVAudioRecorder or Extended audio file services
 
 
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