AAC is MP3's better-trained successor: cleaner sound from the same number of bits. It was born in 1997, an MPEG all-star team: Fraunhofer, Dolby, Sony, AT&T and Nokia, and its real weak spot is older or stubborn hardware that only ever learned MP3.
Whatever the recording, audio just wants to be heard: the trick is picking a shape that plays where you need it. Stands in for any audio format Flippy can read: MP3, WAV, FLAC, AAC and friends. That makes it the right destination when what you need is any sound file: music, voice memos, podcasts, session exports.