It’s no secret that an emulator with decent compatibility (264 playable games as of today) for the Nintendo 3DS exists and that emulator is Citra, the creators of which are now mostly working on Yuzu which is a Nintendo Switch emulator seeing doing some great progress.

However, Citra focuses more on getting games to work rather than emulating everything perfectly and until a couple of months ago, audio was emulated with code implemented on a per-game basis rather than emulating the actual audio chips.
On the other hand, Corgi3DS is an LLE emulator which focuses on emulating every last bit of the Nintendo 3DS to the point of starting execution from original Boot ROMs, loading the 3DS OS from a NAND dump and even booting to the 3DS’ Home Menu for a fully authentic experience. This emulator, from ‘PSISP‘ who authored DobieStation (a largely unfinished PS2 emulator for Android which can boot some games with inadequate performance), is currently in a pretty early stage since no games actually work, the emulated 3DS OS hangs after a while due to unfinished WiFi card emulation code and speed is horrible. As a result, there’s no way we’ll get the full 3DS experience in an emulator with excellent compatibility any time soon but the progress is pretty promising. If you want that, you might as well spend a few bucks and grab a cheap Nintendo 3DS off eBay or locally!

http://wololo.net/2019/08/11/news-co...30-new-levels/