According to my practice and test, i think iDealshare VideoGo is the best 
program to convert FLAC to AAC on Windows or Mac.


Reason 1 It can convert FLAC to AAC with almost no loss of audio quality.

Reason 2 It support directly drog and drop the FLAC folder and batch
conversion

Reason 3 It also can convert FLAC to WAV, M4A, AIFF, DTS, MP3, AC3, OGG,
etc audio format.

Reason 4 It can convert audio to FLAC or extract audio from video and
convert video to FLAC.

Reason 5 It features editing function like split FLAC into several AAC
chapters, merge FLAC files into one AAC audio, adjust audio volume,
channel, bitrate, audio size etc.


You may find it at 
http://www.idealshare.net/audio-converter/flac-to-aac-mac-windows.html

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https://bugs.launchpad.net/bugs/1296406

Title:
  soundconverter not convert well flac to aac

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