XeNTaX

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AAC 22050Hz stereo 96kbps
FFmpeg can decode.

Thanks for your answer. I've found out about AAC LC already.
However I don't use FFmpeg and search for a way to manipulate the header to standard AAC so that all Windows players can play these files and I can import it to Audition or WaveLab. Can FFMpeg export the files with a different header and leave the data intact?

probably, try -acodec copy and whatever output extension you want