nrf5340 audio: Minimal audio latency

We are using the nrf5340 audio demo, and the audio delay currently tested in BIS mode is about 40ms.
We are trying to achieve lower transmission latency, without considering other factors.
Current attempts include: SDU size, number of retransmissions, CONFIG_BT_AUDIO_PRESENTATION_DELAY_US.
The above doesn't seem to reduce my latency.
Do you have any relevant suggestions? What configurations can be used to reduce it?

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