FLAC

Split An Audio .flac File
Install the following programmes:

Linux Terminal $: sudo apt-get install cuetools shntool flac

Split the audio file in the following manner, required commandline first followed by an example:

Linux Terminal $: cuebreakpoints file.cue | shnsplit -o flac file.flac cuebreakpoints Skyscraper.flac.cue | shnsplit -o flac Skyscraper.flac