If your SD card is larger than 32GB, Windows will not allow you to format it directly to the FAT32 file system. To do this correctly, you’ll need to use third‑party formatting software.
We recommend using the GUIFormat tool. Click here to download
To format the microSD card please follow the steps below:
1. Please connect the SD card to your computer using the SD card adapter or SD card USB reader.
2. Please check the drive name of the SD card. Example below :

3. Run the GUIformat tool, please make sure to select the drive of your SD card. It should show the capacity and "FAT32". See below :

4. Once completed please insert back the SD card to your device and make a test recording.