The title given to this article is incorrect due to technical limitations. The correct title is m4a.
m4a is the file extension attached to names of files using the MPEG-4Audio standard. The preferred extension for any MPEG-4 file is mp4, which is also mentioned in the MPEG-4 standard. Apple started using the m4a extension in their iTunes software to distinguish between MPEG-4 Video and Audio files. Currently, most software that supports MPEG-4 Audio (Advanced Audio Coding) also supports the m4a extension.
When these files have had restrictions applied to them, their extension changes to m4p, the p standing for protected. Music files purchased from the iTunes Music Store have this extension.