All files are distributed as Public Domain, except for the followings:

Files under mp4v2:
These are part of mp4v2 (http://code.google.com/p/mp4v2/),
svn-r485

Files under taglib:
These are part of TagLib (http://developer.kde.org/~wheeler/taglib.html),
version 1.6.3

include/fp.h, include/Math64.h:
These are part of QuickTimeSDK, and slightly modified for gcc compatibility.

utf8_codecvt_facet.[ch]pp:
These are part of Boost (http://www.boost.org/),
version 1.45.0
(utf8_codecvt_facet.[ch]pp is slightly modified with
 BOOST_UTF8_{BEGIN,END}_NAMESPACE, BOOST_UTF8_DECL)

getopt.[ch]:
These are from FreeBSD CVS repositry
(http://www.freebsd.org/cgi/cvsweb.cgi/),
and modified to use wchar_t instead of char.

Files under include/FLAC:
These are header files of FLAC (http://flac.sourceforge.net/),
version 1.2.1

include/sndfile.h:
This is a header file of libsndfile (http://www.mega-nerd.com/libsndfile/),
version 1.0.24

include/wavpack.h:
This is a header file of WavPack (http://www.wavpack.com/),
version 4.50.1
Slightly modified due to incompatibility with QuickTime's stdint.h.

include/libsoxrate.h:
This is a header file of libsoxrate.
Minimized DLL version made out of sox 14.3.2 (rate effect only).

see: https://github.com/nu774/qaac/blob/master/COPYING