Developed by the Motion Picture Experts Group the Advanced Audio Codec (AAC) is a format for audio encoding and lossy compression. It was intended to be the successor of the MP3 format. There is wide adoption because it is supported by a number of common devices, but only as a dissemination format. 

The FFmpeg tool can help you to convert almost any audio and video file from the command line. It is free to use, and is available for Windows, Linux and Mac operating systems. However, before depositing audiovisual material in the DANS Archive, please always contact DANS for discussion on the available formats/containers and possible migrations.

AAC is a DANS non-preferred format for file type audio. It is proprietary and essentially not suitable for preservation because of its lossy compression. Read more about Audio.