This effectively means that they can be decoded back to their original quality they were at the point of compression. M4A is a file encoded with advanced audio coding (AAC) and is implemented with AAC compression standards or ALAC (Apple Lossless Audio Codec) specifications. M4A to WAV - Convert file now View other audio file formats It's the default audio format for Apple products, Nintendo products, Android, Blackberry, PlayStation, and many in-dash music systems in cars. M4A files sound better than MP3 files when encoded at the same bit rate due to some of the enhancements.
It was generally intended as the successor to MP3 and the file quality is better and file sizes smaller compared to MP3 files. M4A audio files were developed to enable easy sharing of digital music, audiobook content, podcasts.