Description: Wrote it myself, a as3 class, used to play m4a files, you can load on the network, the program contains one instance of the aac encoded m4a audio.
File list (Check if you may need any files):
aac_m4a\.actionScriptProperties
.......\.project
.......\.settings\org.eclipse.core.resources.prefs
.......\bin-debug\01.m4a
.......\.........\aac_m4a.html
.......\.........\aac_m4a.swf
.......\.........\AC_OETags.js
.......\.........\history\history.css
.......\.........\.......\history.js
.......\.........\.......\historyFrame.html
.......\.........\playerProductInstall.swf
.......\html-template\AC_OETags.js
.......\.............\history\history.css
.......\.............\.......\history.js
.......\.............\.......\historyFrame.html
.......\.............\index.template.html
.......\.............\playerProductInstall.swf
.......\src\1.m4a
.......\...\aac_m4a.as
.......\...\CustomClient.as
.......\bin-debug\history
.......\html-template\history
.......\.settings
.......\bin-debug
.......\html-template
.......\src
aac_m4a