Hey,
I did a search and it appears that this is a known issue that has been discussed on this forum:
It looks like this thread has some answers:
The issue has to do with the QNAP software/firmware because they use an ffmpeg file that does not support .m4a AAC audio files. The fix seems to be replacing the QNAP’s ffmpeg file with a new one.
Also, the QNAP support page https://www.qnap.com/en-us/app_releasenotes/list.php?app_choose=RoonServer also states “- ffmpeg can no longer be provided in the Roon Server web UI. Instead it can be copied in the /RoonOnNAS/bin directory. When ffmpeg has been manually provided before, it will automatically be migrated to this new folder.”
Also, any AAC files purchased from iTunes in 2009 or 2010 and before have DRM protection and can only be played on apple devices. I would first try playing newer purchased AAC files before doing anything else.