The latest spec only allows 0 or 1 audio elements per par.
See:
https://www.w3.org/publishing/epub3/...-smil-par-elem
Quote:
2.4.6 The par Element
The par element contains media objects which are to be rendered in parallel.
Element Name
par
Usage
One or more par elements MAY occur as children of the body and seq elements.
Attributes
epub:type [optional]
An expression of the structural semantics of the corresponding element in the EPUB Content Document.
The value is a white space separated list of property [Packages32] types. Refer to Semantic Inflection for more information.
id [optional]
The ID [XML] of the element, which MUST be unique within the document scope.
Content Model
In any order:
text [exactly 1]
audio [0 or 1]
The audio element is OPTIONAL only if its sibling text element refers to audio or video media (see Embedded Media), or to textual content intended for rendering via Text-to-Speech (TTS).
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Have you thought about creating an epub with multiple renditions? Would that help?