Audacity works internally in 32 bit float format and whatever sample rate you have set as the “Project Rate” (bottom left corner of the main Audacity window).
24 bit files can be imported just like 16 bit. To save a 24 bit audio file use “File menu > Export”, then selecy “Other uncompressed files” as the file type, then click on the “Options” button to specify what sort of file you want to export. See here for more details: http://manual.audacityteam.org/o/man/file_export_dialog.html
I understand the bit depth but it’s the resampling at 96 that I’m concerned about. The wav file is already set to that and I want to preserve it without changing it. Is that possible?