VLC fails to play any AAC sample files I can find. They do play with Windows Media Player.
I have tried VLC versions 2.2.2, 2.2.8, and 3.0.4.
Samples can be found here, as "Sample AAC File" and "Sample M4A File":
http://techslides.com/sample-files-for-development
Also tried samples from here:
https://www2.iis.fraunhofer.de/AAC/multichannel.html
Thank you for any suggestions!