The Archival Standard for Audio Capture is
96 KHz 24-bit ("96/24") WAV files on DVD-R see: CDP Digital Audio Working Group: Digital Audio Best Practices, Version 2.1, October 2006
But note, since the above was written:
ARSC Technical Committee: Preservation of Archival Sound Recordings
ARSC Technical Committee: AUDIO PRESERVATION AND RESTORATION DIRECTORY (= Vendors)
Essential Resources for Audio Preservation
The following is from Maria Victoria Fernandez on 2022-06-24.
Below are some of the best practices for audio file preservation from the Society of American Archivists/International Association of Sound and Audiovisual Archives.