I don't know about what anyone else has, but I don't have an AAC or M4a option in Audio export from my OSX version, either. In iOS7, I have the Audio options: "Export as WAV", "Export as AAC (M4A)", and "Export as MIDI". But in OSX, iReal Pro lets me export Audio only "via Email", "to Forums", "to Disk", "as WAV", "as MIDI" and "as MusicXML."
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