I am playing a small .wav file using the AudioToolBox.
AudioServicesPlaySystemSound (soundFileObject);
But sometimes it is not playing.
System Preferences → Sound → [x] Play user interface sound — this checkbox helped for me too, it solved the AudioServicesPlaySystemSound(_) issue. But worth noting was that the sample Apple Xcode project "SysSound" worked just fine without checking this box. I'm using the Xcode 4.4.1 for creating own app from scratch. Could there be differencies between projects created with older and newer Xcode tools?