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M4A is a file extension used in compressed MPEG-4 audio files that have a lossy compression algorithm. M4A is pretty much very similar to another popular compressed audio format, but is designed to have better quality in the same or even smaller file size. The M4A format was developed by Apple in 2004 and is based on the QuickTime format. Music available for purchase on iTunes usually uses M4A recordings. Many M4A files are encoded with the Advanced Audio Coding (AAC) lossy codec to reduce file size. Some M4A files may use the Apple Lossless Audio Codec (ALAC) instead. The M4A format provides good compression with high sound quality. Any compatible media player will work to play M4A audio, including Apple iTunes, Windows Media Player, VideoLAN VLC media player, Nullsoft Winamp, Apple QuickTime Player, and others.
AAC was originally created as a successor to MP3 with improved audio coding quality. Also AAC is a multi-channel audio coding algorithm that supports streaming. To date, the AAC format has not yet reached mass distribution on audio media, but in a number of parameters it surpasses all types of audio compression existing today. This means you can have files that take up less space but still have the same audio quality as other popular compressed audio formats. The format itself is proprietary and requires the purchase of a license for commercial use. AAC is the preferred audio file format for iTunes and Apple Music, but ACC files can be played on Android and Windows computers. Files encoded with AAC can have the extensions .m4a and .mp4. These formats act as containers for packaging audio streams.