Modern audio-language models are no longer judged only on what words they can transcribe, but on whether they can reason over what they hear: recovering meaning that lives in tone and prosody, telling dialects and regional languages apart, and resolving ambiguity that the written form leaves open. This capability is now measured by a growing family of audio-reasoning benchmarks, but almost entirely in English and on general-domain audio. Southeast Asia (SEA) is served instead by benchmarks that inherit an English task taxonomy of recognition, translation, and paralinguistic classification, and therefore test whether a model hears SEA speech rather than whether it can reason from it. We introduce SEABED, an audio-first question answering dataset designed to benchmark language and audio reasoning models on SEA speech. SEABED comprises a suite of six audio-reasoning tasks built entirely from real, openly available SEA speech corpora, yielding 5,404 question-answer pairs. We evaluate six frontier and region-specific audio LLMs: even the state-of-the-art model Gemini 3.5 Flash achieves only 50.3% weighted average accuracy. SEABED evaluates not only answer accuracy, but also whether models' stated reasoning is grounded in the audio evidence. A sample of the benchmark data is available here: https://huggingface.co/datasets/CentificAIResearch/SEABED.

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