MLECO-3583: Update copyright notice according to new guidelines

Change-Id: I0f057b33993e5196a60e52f4fb0c60e09693dcfe
diff --git a/source/application/api/common/include/AudioUtils.hpp b/source/application/api/common/include/AudioUtils.hpp
index cbf7bb7..d39cc47 100644
--- a/source/application/api/common/include/AudioUtils.hpp
+++ b/source/application/api/common/include/AudioUtils.hpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (c) 2021 Arm Limited. All rights reserved.
+ * SPDX-FileCopyrightText: Copyright 2021 Arm Limited and/or its affiliates <open-source-office@arm.com>
  * SPDX-License-Identifier: Apache-2.0
  *
  * Licensed under the Apache License, Version 2.0 (the "License");