Files ending in AAC contain audio encoded with Advanced Audio Coding compression.
This proprietary and lossy process has been developed as the successor to the popular MP3 format. It offers higher quality, more possibilities and has been standardized as part of the MPEG II and IV standards.
There are various profiles that are intended for specific applications.
The most common is LC (Low Complexity), which is used eg on Apple iTunes and RealNetwork.
It supports sample rates from 8 to 96kHz, a wide range of bit rates (depending on the profile) and up to 48 channels.
The contents of the file may also be protected by DRM (Digital Rights Management). Then you need a corresponding, possibly paid license to view the content.
Audio data encoded with AAC can also be found in other container formats such as mp4, m4a, m4b or even 3gp. This format is also used in video containers such as mp4 and mkv.
Most audio players can play this format, but they do not always recognize the extension. Even streamed content like Internet radios often use AAC.
Most often resolving problems with opening AAC files is very simple. Just install an appropriate program that supports such files. All of the listed programs support AAC files, but may vary in offered function and purpose. Some programs may be capable only of viewing contents of AAC files or offer file conversion options, but may not be capable of editing such files.
It is possible that although a compatible program has been installed on user’s system, it is not used by the system to open it. This may happen because no default application was associated with this type of files. To associate AAC files with given application, select "Open with" from drop-down menu (accessed by right-clicking on the file). Then select from the list the program or application you want to be used to open this type of file. If the iTunes applications is not on the list, select "Browse" option in order to manually locate the directory where iTunes has been installed.
Sometimes problems with opening AAC files may not lie with the application itself, but can arise due to other causes, such as: