AAC is a sound encoded file format developed by Fraunhofer IIS, AT&T, Dolby and Sony. Its name stands for Advanced Audio Coding. The AAC format is an industry standard and was created as an improved alternative to the most common MP3 audio file format. AAC files do have slightly improved features compared to MP3s. Let's say this format provides the opportunity for improved processing of frequencies above 16 kHz. At the same time, the sound quality of AAC files is closer to the original sound source.
AC3 is a sound file format. Its name is the abbreviation for Audio Codec 3. The format was developed by Dolby Laboratories, Inc as a modern and efficient sound compression technology. AC3 files feature Dolby Digital multi-channel surround sound. In this regard, they are widely distributed as a format for DVDs, movie theaters and game consoles. However, you can evaluate all the advantages of such files only if you have the appropriate acoustics for surround sound. An audio file of the specified format can include up to six sound channels, which creates a presence effect for the listener.