Over the last decade, various new use cases and requirements for audio have emerged on Smartwatches. Bluetooth® Low Energy (LE) has introduced a new feature called LE Audio Broadcast and it represents a significant advancement in wireless audio technology. By leveraging the low energy capabilities of Bluetooth LE, this technology facilitates efficient, high quality audio distribution to multiple receivers simultaneously. The integration of LE audio broadcast technology into smartwatches marks a significant advancement in wearable technology, offering new possibilities for audio experiences. This paper describes possible use cases with Smartwatches as LE Audio Broadcast Source, Sink and Assistant and defining the next generation smartwatch use cases.