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The FFmpeg plugin is required for importing and exporting formats such as .m4a (AAC) and .wma. Due to licensing, FFmpeg cannot be distributed by Audacity. See the links below for the FFmpeg installer.
Audacity Support: How-tos and tutorials for Audacity - Download the FFmpeg installer
Windows Recommended Installer
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Download the FFmpeg installer from https://lame.buanzo.org/ffmpeg.php For most computers, the 64-bit Windows version is correct
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Run the installer. You can ignore the "unknown publisher" warning
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Read and accept the license
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Select the location to install FFmpeg. By default, FFmpeg will be installed into C:\Program Files\FFmpeg for Audacity
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Finish the installation
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Restart Audacity
Audacity should now automatically detect FFmpeg and allow you to use it.
Mac Recommended Installer
This is a universal binary installer. It automatically matches your system architecture.
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Download FFmpeg for macOS from https://lame.buanzo.org/ffmpeg.php (look for the third option: "Download for macOS: FFmpeg_5.0.0_for_Audacity_on_macOS.pkg")
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When you have finished downloading, open the .pkg. You will be guided through the installation
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Click through the steps in the installer
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Restart Audacity if it was running when you installed FFmpeg then Audacity should detect FFmpeg automatically
If you have problems with Audacity detecting FFmpeg, follow the steps at Download the FFmpeg installer.