Programs enabling conversion of the file:
If your objective is to convert the file from AMR to the file AAC, you can use any of the applications listed. AMR to AAC conversion process in every program intended for this purpose (so-called converters) is very intuitive and everyone is able to manage converting a file.
However, bear in mind that the list may also include programs to support and work with the indicated extensions AMR and AAC - and not only converters. In such a case, you need to open the source file AMR and from the options available in the program, choose ”Save as... AAC" or "Export to AAC".