I am using this method to play mp3 sounds in my app:
SystemSoundID soundID;
AudioServicesCreateSystemSoundID((CFURLRef)filePath, &soundID);
AudioServicesPlaySystemSound(soundID);
it play the mp3 sounds in iPhone4 and iPod 4 but in my iPad it won’t Play.
Try converting the MP3 to a CAFF:
This audio file will play on all iOS devices.