To ensure ambisonic representations rotate with respect to a head-mounted device (HMD), the HMD head-tracking data must be continuously passed to Wwise by the game engine as the listener orientation via the SetListenerPosition() API. Sounds whose positioning is set to 3D are attached to game objects. When they are mixed into an ambisonic bus, the encoding angles depend on the game object position relative to the listener’s orientation. Thus, the ambisonic downmix is made of sound sources that are already rotated with respect to the HMD.
You can also use 3D Spatialization with B-format sources. In this case, they are considered as sound fields and are rotated according to the relative orientation of the game object and listener (refer to Ambisonics as Sound Fields).