Behavioral flexibility allows animals to cope with changing situations, for example, to execute different actions to the same stimulus to achieve specific goals in different situations. The selection of the appropriate action in a given situation hinges on the previously learned associations between stimuli, actions, and outcomes. We showed in our recent study that early auditory cortex of nonhuman primates contributes to the selection of the actions to sounds by representing the associations between sounds and actions. That is, neurons in auditory cortex respond differently to a given sound when it signals different actions that are required to obtain a reward. Here, using the same monkey and the same tasks, we investigated whether the ventrolateral part of prefrontal cortex also represents such audiomotor associations as well as whether and how these representations differ from those in auditory cortex. Mirroring auditory cortex, neuronal responses to a given sound in prefrontal cortex changed with audiomotor associations, and the neuronal responses were largest when the sound signaled a no-go response. These findings suggest that prefrontal cortex also represents audiomotor associations and thus contributes to the selection of the actions to sounds during goal-directed behavior. The neuronal activity related to audiomotor associations started later in prefrontal cortex than in auditory cortex, suggesting that the representations in prefrontal cortex may originate in auditory cortex or in earlier stages of the auditory system.