MPGA is one variation of the common digital audio file format (or MPEG Audio). The full name of this format is MPEG-1 Layer 3 Audio File. MPGA format is considered standard for Windows and is supported by all players of this operating system. Any multimedia software that supports MP3 format can work with MPGA audio files. MPGA files are small in size and have significant compression, and file compression is performed without loss of quality and preserving the original sound. The massive use of MPGA is related to the Android mobile OS.
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.