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By default the MP4 muxer writes the 'moov' atom after the audio stream ('mdat' atom) at the end of the file. This results in the user requiring to download the file completely before playback can occur. Relocating this moov atom to the beginning of the file can facilitate playback before the file is completely downloaded by the client.
You can do this with the -movflags +faststart option:
ffmpeg -i input.wav -c:a libfdk_aac -movflags +faststart output.m4a You can also use this option on existing MP4/M4A files. Since the audio is simply being stream copied there is no re-encoding occurring, just re-muxing, so therefore there is no quality loss:
ffmpeg -i input.m4a -c:a copy -movflags +faststart output.m4a