MP3 to AAC: when it makes sense, and when it does not
Two formats, one family tree
MP3 was standardised in 1993 and spread widely through the 1990s. AAC followed in 1997 as a more efficient successor, and it became the default for iTunes, Apple Music and the soundtracks of most online video.
Good reasons to convert
A video editor that wants AAC, a platform that rejects MP3, an app that only accepts AAC audio, or a playlist that needs one consistent format. These are practical needs, not quality ones.
Not a quality upgrade
Starting from an MP3 means the audio has already lost detail. Converting to AAC compresses it again. Do not expect better sound, and avoid repeated conversions between lossy formats.
AAC versus M4A
An .aac file is a bare stream. M4A holds AAC in an MPEG-4 container with proper tags and artwork. For music libraries pick M4A. For video or simple playback, plain AAC is fine.
Best practice
If you still have the original WAV or CD rip, encode AAC from that instead. Skipping the MP3 step keeps the sound cleaner.
Need AAC for a video? Convert the audio first, then add it to the MP4 so the editor does not have to re-encode.