Answer
LE Audio makes use of a new codec called the Low Complexity Communications Codec.
This new codec provides lower latency then the standard BT Classic Audio coded (SBC).
Encoding time is in the region of 10ms for LC3.
This allows for a BLE Audio link using LC3 to encode, transmit and decode audio in he time sound travels in free space. This opens up application such as hearing aids that are very sensitive to latency.