So why on earth would I format a SD card in ExFAT in the first place? At the place I was working, we were half-Mac/half-PC.
This article will show you how to get your iDevice seeing those files again and how to format an SD card in the future to avoid the issue. Remain calm: Your files are likely all still there. If your SD is formatted in the MS ExFAT format, it may have stopped showing in Files. SDs work great as mini flash drives for the iOS through the iPad OS Files app. JIt just doesn’t work: ExFAT SDs not showing in iOS Files app.