Convert FLAC to M4A with FFMpeg Revision as of Thursday, 16 April 2020 at 17:31 UTC
This is for macOS. You’ll need FFMpeg with this encoder.
brew tap homebrew-ffmpeg/ffmpeg
# or 'upgrade'
brew install homebrew-ffmpeg/ffmpeg/ffmpeg --with-fdk-aac
# Convert!
find . -name '*.flac' -exec sh -c 'ffmpeg -i "$1" -c:a libfdk_aac -b:a 320k "${1%.flac}.m4a"' _ {} \;