Utility Codecs do not compress or read audio, but rather perform a useful functions:

Arrange Music  Arranges audio files based on ID Tags (Requires Power Pack)
Download    224KB

Channel Splitter   Splits multi-channels audio files into separate wave files, one for each channel
Download   152KB

Rename Extension   Renames audio extension, ie .mp4 to .m4a 
Download   179KB

Tag From Filename   Create ID Tags from file & folder names (Requires Power Pack) 
Download   214KB

Update ID Tag   Update an existing ID Tag to a specific version (ie ID3v1 to ID3v2), or remove all ID Tags from Audio File   
Download     171KB 

Multi-Encoder   Encode to two different formats at the same time   
Download     160KB 

Length Splitter   Split a large file into smaller files   
Download     150KB