Real-world audio applications require precise, queryable representations grounded in physical time. Yet modern Large Audio-Language Models (LALMs) increasingly favor conversational generation, producing free-form descriptions that conflate acoustic perception with higher-level reasoning and lack precise temporal grounding. We introduce TAC2, a foundation model that casts timestamped audio captioning as composable functions to construct granular, speaker-attributed acoustic timelines directly from in-the-wild audio. To avoid prohibitively expensive manual annotation, we programmatically fuse complementary predictions from specialized weak teachers through time-registered IoU matching. We model the resulting multi-granularity schema of timestamped events, speaker turns, and fine-grained speech attributes using an Instruction-Input-Output (IIO) completion format, in which each task is a function of the audio, an instruction, and an optional input. A single call decodes the full description autonomously, while composing calls lets earlier outputs or external priors, such as a reference transcript, condition later ones. We further extend TAC2 with expressive speech attributes to obtain TAC2-S, using parameter-efficient specialists to elicit latent paralinguistic capabilities from the pre-trained backbone and distill them into a unified model. We validate the resulting representation in two complementary settings. Paired with frozen text-only LLMs, it yields strong spoken audio understanding across diverse reasoning backends, demonstrating the utility of decoupling fine-grained acoustic perception from downstream reasoning. Used as paired supervision for text-to-audio generation, it supports semantically and temporally grounded reconstruction, together with explicit zero-shot control over event timing, speaker attributes, and word-level emphasis.
Figures & tables
Figure 1: Overview of the two-stage TAC2 / TAC2-S framework. (1) Perceptual Foundation ( TAC2 ): Predictions from weak teachers (SED, Diarization, Captioner) are merged via time-registered IoU matching to generate intermediate structured captions, which train a base adapter via the proposed Instruction-Input-Output (IIO) format. (2) Speech Elicitation ( TAC2-S ): Individual LoRA specialists (Stress, Emotion, Voice Profile, Acoustics) are trained on small gold corpora to elicit paralinguistic attributes from the pre-trained backbone. This cascade re-annotates the corpus, which is subsequently distilled into our unified student model, TAC2-S .
Figure 2: Programmatic data compilation via time-registered IoU matching. Predictions from three independent weak teachers ( m1 : audio captioner; m2 : speaker diarizer; m3 : sound event detector) are aligned on a shared time axis using temporal IoU with overlap gate (Eq. 1 , 2 ). Their aligned predictions form the fused target timeline S^ (Eq. 3 ), containing concurrent acoustic events with speaker attribution.
Figure 3: The IIO completion format. The fused target S^ is decomposed into ( INSTRUCTION , INPUT , OUTPUT ) completion tasks. The INSTRUCTION specifies the task, INPUT provides optional teacher-forced context, and OUTPUT specifies the target attributes to generate. Structural tasks train TAC2 ( caption , diarize , and a single-decode comprehensive task). Appending elicited speech tasks ( stress , emotion , voice profile , acoustics ) seamlessly extends this format to TAC2-S without changing the training procedure. At inference, the comprehensive task supports single-pass generation, while sequencing attribute-specific tasks with preceding outputs yields a modular multi-pass cascade.
Model
DtR
MMSU
MMAR
MMAU
Avg.
Perception
Reasoning
Overall
Speech
Sound
Music
Overall
Speech
Sound
Music
Overall
Kimi-Audio
✗
44.8
75.7
59.8
58.5
49.7
33.0
48.0
62.2
75.7
66.8
68.2
58.7
Qwen2.5-Omni
✗
42.7
77.6
58.1
59.9
58.8
40.8
56.7
70.6
78.1
65.9
71.5
62.1
StepAudio2
✗
42.9
73.2
57.6
61.2
54.6
42.2
56.8
68.2
79.3
68.4
72.7
61.9
UAS-Audio
✗
55.7
77.4
66.2
66.0
58.8
45.2
60.1
67.0
70.0
71.3
69.4
65.2
Gemini-3.7 Flash
✓
68.7
84.4
76.3
82.7
51.5
56.8
69.5
80.5
66.1
67.1
71.2
72.3
Table 1: Spoken and general audio understanding. Models in DtR ✓ rows emit a text schema as the description, which is read by a frozen text-only reasoner. Each score reflects the fidelity and coverage of audio perception in its generated description.
Text-only reasoner
SP
MP
TAC2-S
→ Gemini3
81.3
81.9
→ Qwen3-Next
78.8
79.7
→ Qwen3.8
80.5
80.9
Table 2: Inference and Reasoner Robustness. Left: TAC2-S schemas under single-pass (SP) vs. multi-pass (MP) comprehensive decodes across text-only reasoners (top), and the MMSU tasks where MP helps most (bottom). Right: Perception fidelity. TAC2-S uses describe-then-reason; OmniLLM baselines process raw audio directly (left radar) or act as describers (right radar). TAC2-S (ours), Gemini 3.7, Qwen3Omni
System
T1
T2
Avg
Kimi-Audio
41.0
47.0
43.0
Qwen2.5-Omni
19.0
21.0
19.0
StepAudio2
44.0
46.0
44.0
AudioFlamingo-3
40.0
38.0
39.0
MiMoAudio
52.0
64.0
56.0
Gemini-3.7 Flash
70.7
84.8
76.4
Table 3: Speaker-centric understanding on MSU-Bench. Evaluated on conversational multi-speaker scenarios in English/Mandarin. Left: Consistent with Table 1 , TAC2-S uses a text reasoner. Right: Tier 1 (Identification) task accuracy. (AI: accent identification, AR: age recognition, GI: gender identification, ER: emotion recognition, SP: speaker profiling, SR: speaker retrieval, SVS: speaker-specific viewpoint summarization, SC: speaker counting, SV: speaker verification) OmniLLM baselines process raw audio directly (left radar) or act as describers (right radar). TAC2-S ’s trace (blue) is superior across both, demonstrating robust speaker-centric perception. TAC2-S (ours), Gemini 3.7, Qwen3Omni
Figure 4: Impact of individual IIO tasks. (left) Building TAC2-S ’s description one attribute at a time, from a transcript-only base (who spoke, the words, and their timestamps). (right) For each attribute, the top-3 it lifts most, the gains land on the tasks that attribute governs and leave the transcript carried semantics tasks flat. Bar colour marks the added attribute (blue: stress and intonation, pink: emotion, orange: voice profile(demographics), green: pitch and loudness).
TAC2-S -as-judge
Temporal grounding
Gemini-3-Pro judge
System
Gen.
Age
Acc.
Emo.
Ev.R.
Sp.R.
WER
PE
FLAM
PE-AV
vs. real
vs. cap.
↑
↑
↑
↑
↑
↑
↓
↓
↓
↓
↑
↑
PicoAudio2 ( Zheng et al., 2026 )
0.44
0.35
0.24
0.28
0.27
0.09
1.15
2.47 ∣ 2.77
3.16 ∣ 3.50
0.52 ∣ 0.51
1.39
1.61
MiDashengLM-Gen ( Sun et al., 2026 )
0.54
0.36
0.21
0.36
0.33
0.09
1.39
3.57 ∣ —
3.78 ∣ —
0.44 ∣ —
1.54
1.60
Seed Audio 1.0 ( ByteDance Seed, 2026 )
0.94
0.89
0.71
0.74
0.78
0.90
0.14
2.16 ∣ —
2.62 ∣ —
0.35 ∣ —
3.53
4.05
Ours ( TAC2 )
—
—
—
—
0.80
0.94
0.12
1.67 ∣ 2.47
2.13 ∣ 2.77
0.35 ∣ 0.35
3.38
4.01
Table 4: Structured captions generated by TAC2-S provide renderable supervision for audio synthesis. Temporal-grounding cells report with ∣ without input timestamps. PE and FLAM measure mean localizer-peak offset in seconds; PE-AV is a text-free frame-wise semantic distance between original and reconstructed audio (real-vs.-real =0 ). Gemini-3-Pro judgments are on a 1 – 5 scale.
Figure 5: TAC2-S -conditioned reconstruction. We caption real audio (top) with TAC2-S (middle), then condition the trained text-to-audio generator on it to synthesize new audio (bottom). The reconstruction reproduces speech and non-speech events, including background elements like a censor beep , engine rev , camera click , at times aligned with the real audio.
Figure 6: Word-level emphasis as a renderable control channel. Each column synthesizes the same sentence while varying the emphasized word in the TAC2-S caption (yellow). The bottom two rows increase emphasis from mild ( <e> ) to strong ( <E> ) while the cyan curve shows the F0 contour. Bottom panels show WhiStress ( Yosha et al., 2025 ) stress probability over time, with ⋆ marking the commanded word. The detected stress peak follows the targeted word and scales with emphasis intensity, demonstrating zero-shot emphasis control without a dedicated stress-control model.
Appendix figures & tables10 assets
Supplementary material from the paper’s appendix.
Appendix
Trait (granularity)
Backbone peak
Early (base / spec)
Late (base → spec)
Lift
Relative loudness (segment)
0.89
0.79 / 0.81
0.87 → 0.99
+0.12
Relative pitch (segment)
0.90
0.80 / 0.82
0.89 → 0.99
+0.10
Word stress (word)
0.93
0.88 / 0.89
0.91 → 0.99
+0.08
Accent (speaker)
0.99
0.97 / 0.97
0.99 → 1.00
+0.01
Appendix
Table 5: The backbone (Qwen3Omni-captioner) possesses latent perception; the specialist isolates late-stage readouts. Early / Late : mean AUC over depths 0–24 / 36–48, backbone vs. specialist. Lift : the specialist’s late-stage gain.
Attribute (metric)
Frozen backbone
+ specialist
Word stress (top-word accuracy)
0.60
0.81
Accent (exact, 13 classes)
0.37
0.62
Accent (region)
0.61
0.91
Emotion (5 classes)
0.15
0.59
Appendix
Table 6: The specialist mitigates output mode collapse without altering early perception. Accuracy of the emitted textual attribute, frozen backbone vs. its specialist, on clips with ground-truth labels (word stress is scored as the top stressed word against Whistress ( Yosha et al., 2025 ) ).
Task
Input
Weight
Output
comprehensive
none (audio)
1.0
full description (all sections)
caption
none (audio)
0.5
overview + events with transcript
stress
transcript turns
0.5
per-word stress and intonation
emotion
transcript turns
0.5
per-turn emotion
voice profile
transcript turns
0.3
per-speaker gender, age, accent
acoustics
transcript turns
0.3
per-segment pitch and loudness
Appendix
Table 7: IIO tasks during training. Each training sample is formulated as a single completion task, with weights denoting their respective sampling probabilities. The comparative speech specialists are conditioned on the speaker turns and transcript as teacher-forced inputs.
Figure 7: Segment localization on conversational speech. The segments from the human annotation, TAC2 , the Qwen3-FA aligner, and the wav2vec2-based aligner share the time axis. TAC2 ’s segment onsets track the human pause boundaries closely, while being competitive with the dedicated aligners. (Dotted lines mark the human segment onsets.)
System
Onset (ms)
F1@100
F1@200
Count
Qwen3-FA aligner Shi et al. (2026)
23
0.784
0.823
n/a
wav2vec2 aligner Hwang et al. (2023)
72
0.608
0.752
n/a
TAC2 (ours)
49
0.774
0.929
84%
Appendix
Table 8: Segment- and pause-level localization on conversational speech. Median onset error (ms, ↓ ) and boundary F1 at 100/200 ms ( ↑ ). Count : fraction of windows where TAC2 proposes the correct segment count.
Accuracy (%)
Rubric (%)
Chain (%)
Model
Size
Think
Limit
S
M
L
Avg
S
M
L
Avg
S
M
L
Avg
Text-only Baselines
GPT-5.4 (question-only)
–
✓
–
41.1
41.1
40.6
40.9
–
–
–
–
8.9
11.9
10.3
10.4
GPT-5.4 (transcript)
–
✓
–
64.8
60.7
53.4
59.7
41.0
41.5
37.2
39.9
9.4
14.2
14.2
12.6
GPT-5.4 (caption)
–
✓
–
83.2
80.0
77.3
80.2
59.1
57.4
53.0
56.5
66.7
64.4
53.1
61.4
Open-source Models
Appendix
Table 9: Long-form audio understanding on LongAudioSpan ( Huang et al., 2026 ) . Accuracy, Rubric and Chain over duration tiers S (10 to 30 min), M (30 to 60 min) and L (over 60 min); Avg is the mean over tiers. Baseline rows are from Huang et al. (2026) ; gray cells use audio truncated to the model’s input Limit (minutes). For Chain, the caption baseline sees the edits written into its caption. Our row pairs TAC2 (Size) with a frozen text-only GPT-5.4 reasoner. Best in bold , second underlined , among audio models and ours.
Native MLLM
Describe-then-reason
Benchmark
Model
Score
VLM + Qwen3
TAC-V + Qwen3
TAC-V + Gemini3
TAC2-S -V + Qwen3
TAC2-S -V + Gemini3
Daily-Omni
Qwen3-Omni
76.2
51.5
72.9
77.9
77.2
79.8
Gemini 2.5 Flash
72.7
OmniVinci
66.5
World-Sense
Gemini 2.5 Pro
65.1
37.4
45.7
58.6
55.8
59.0
OmniVinci
48.2
Appendix
Table 10: Audio-visual reasoning performance. Our TAC2-S -V pipeline substitutes TAC2-S for the prior TAC audio describer, keeping describe-then-reason pipeline constant. Daily-Omni, World-Sense, and Video-Holmes report multiple-choice accuracy. AVHBench reports accuracy for AVH/VAH/AVM and METEOR for the AVC subtask. Best per row in bold.
Figure 8: The MSU-Bench describe-then-reason prompt. {description} is TAC2-S ’s text description of the referenced segment(s). The output-format instruction is the official MSU-Bench harness prompt ( Wang et al., 2026c ) used verbatim.
Figure 9: Gemini-3-Pro audio-native judge prompt for the vs. real rubric.
Figure 10: Gemini-3-Pro audio-native judge prompt for the vs. caption rubric. Since every system is judged against the same TAC2-S caption, this yields a level-field cross-model comparison.