AAC is an audio file format that works similar to MP3 but compresses more than MP3. It significantly reduces the audio file size without losing the quality. To reduce the file size it uses the MPEG-4 standard to cut off the low frequency sounds that cannot be heard in a human’s ear.
M4A is an audio file format that is very similar to MP4. It is a proprietary file format of Apple. iTunes store contains the audios as M4A format. It uses MPEG-4 codec to contain audio files. One of the basic differences between M4A and MP4 is M4A does not contain videos like MP4.
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