By far the most common. Renaming prompt.mp3 to prompt.wav does not change its contents: the bytes are still those of an MP3, and 3CX rejects it. The checker reads the real bytes of the file, never its extension.
44.1 kHz or 48 kHz are the defaults of every recording tool. 3CX expects 8,000 Hz. 16 kHz is rejected too on a standard system.
Telephony is mono and 16-bit. A stereo file, or a 24-bit one, is rejected even when its sample rate is right.
A .wav container can wrap A-law, u-law or floating-point PCM. 3CX expects uncompressed integer PCM (format 0x0001).
The format is right, yet the prompt is inaudible or distorted. Two causes: a recorded level far too low, or several seconds of silence at the start — the caller then assumes the line is dead and hangs up.